Authority for Advance Ruling (AAR)

What is the 8 digit HSN and GST tax rate of HTP Kirloskar Power Sprayer (engine driven)?

1.Whether GST would be payable on nominal & subsidized recoveries made by the Applicant from its employees towards –
i.Provision of canteen facility by 3d party service provider to Applicant's employees at Applicant's premises.
ii.Provision of bus transportation facility by 3rdparty service provider to Applicant's employees: and.
2.If the answer to any of the question above is yes, what is the applicable rate of GST thereupon?

1.Whether the subsidized deduction made by the Applicant from the employees who are availing food in the factory/corporate office would be considered as a supply by the Applicant under the provisions of Section 7 of Central Goods and Service Tax Act, 2017 and Gujarat Goods and Service Tax Act, 2017.
i.In case answer to above is yes, whether GST is applicable on the amount deducted from the salaries of its employees?
2.In case answer to above is no; GST is applicable on which portion i.e. amount paid by the Applicant to the Canteen Service Provider or only on the amount recovered from the employees?

Whether, GST Rate of 5% in terms of Sr.No.252 of Schedule-I of Notification No. 1/2017-CTR, corresponding notification issued by Gujarat State and Notification No.1/2017-ITR is applicable in the case “Combined Wire Rope” used as a part of Fishing Vessel?

Q1:Whether training programmes offered by the applicant, as approved by NSDC would be construed under the “any other scheme implemented by the NSDC” as required under serial no.69 of the Notification and the benefit of GST exemption would be available to the applicant from the date of its agreement with NSDC?

Q2:Whether the training programmes offered in collaboration with other business partners, imparted by business partners of the applicant under a sub contract would be construed under the “any other scheme implemented by the NSDC” as required under serial no.69 of the Notification and the benefit of GST exemption would be available to the applicant?

Q3:Exemption of GST is available to the company as a whole as long as its services fulfill the criteria laid down under serial no.69 of the said notification and not limited to Telangana GST?

Classification and rate of tax of supply to be provided by the applicant to State Urban Development Agency for Municipal Wet Waste processing facility and construction of Sanitary Landfill along with operation & maintenance under Swachh Bharat Mission/Mission Nirmal Bangla.

1.Whether the welfare activities done by the society for its resident members fall within the ambit of Goods & Services Tax Act, 2017?

2.Whether these activities attract any levy of GST?

3.Whether the society collecting the CAM charges in lieu of services provided to its resident members attract any levy under the GST Act?

4.Whether the collection of CAM charges collected from the residents fall in the exempt

Whether services (Security services) provided by the applicant LLP are covered by entry 14 of Notification No. 13/2017-CT(Rate) dated 28.06.2017 and liable for tax under reverse charge mechanism or Not?

M/s Kaka Ram Hari Chand is receiving Cotton Seeds "Banaula after being transported by Goods Transport Agencies (GTA).

Applicability of Notification No.12/2017dated 28 June, 2017 issued under section 11(1) of the CGST Act, 2017 which exempts the tax on GTA services in relation to "agriculture produce", vide entry No. 21(a) in the table appended to the said Notification read with definition of the term "agricultural produce: given vide para 2 (d) of the said Notification.

Whether there is no liability to pay tax in view of the exemption granted vide Notification No. 12/2017, dated 28th June, 2017.

1.Are Cotton Seeds "Banaula included in the list of agricultural produce for exemption GTA service under Notification No.12/2017dated 28 June, 2017 Tariff heading 9965/996712
2.If not, what is the tax rate applicable on M/s Ahuja Industries for GTA services in respect of Cotton seeds?