Authority for Advance Ruling (AAR)

Applicability of GST rate of 12% on receipt of contract for new construction of CBD railway station, platform, parking, building and all other civil construction within the boundary of station as per entry no.3 (V) of Notification No.11/2017 – Central tax (Rate) dated .28.06.2017.

1. Whether product i.e., interactive flat panels (IFPS) being traded by applicant qualifies under chapter heading 84714190?

2. Rate of tax applicable in such goods is 9% CGST and 9% SGST in terms of entry no 360 of schedule III of notification no. 3/2017- central tax dated.28.06.2017

1.Whether Jal Jeevan mission is correct in classifying the services of M/s Call Me services provided to the government entities as exempted services?

2.Whether the services are exempt under notification no.12/2017 central tax dated. 28.06.2017

Whether roof mounted Air-Conditioning unit especially for use in railway coaches (manufactured as per railway design) classified under HSN 84151090-IGST @ 28% or under HSN 860799-IGST @ 18% as parts of Railway Coaches/Locomotives?

a. Classification of parts and accessories suitable for use solely with the hearing aids
b. Rate of tax on supply of such parts and accessories which are suitable for use solely with the hearing aids
c. Whether such parts and accessories, suitable for use solely with the hearing aids are exempt by virtue of Sl. No. 142 of  2/2017-CT(R) as amended from time to time

1. Whether the activity proposed to be undertaken by the Applicant, of printing stationery items such as question papers, admit cards, answer booklets, SSLC Pass Certificate, the overprinting of variable data and lamination, fail marks cards, Circulars, ID cards and other formats used for and during examinations, envelopes for packing answer booklets on contract basis for the Karnataka Secondary Education Examinations Board, and utilized for the conduct of examinations, would constitute a supply of service to an "educational institution" as defined in Notification 12/2017 CT (R)?
2. If the answer to the above Question 1 is yes, then whether the service provided to educational institutions, specifically the Karnataka Secondary Education Examinations Board by way of printing of stationery pertaining to the conduct of examination would be covered by Sr. No. 66 (Heading 9992) of Notification No. 12/2017-Central Tax (Rate), as amended and subject to Nil rate of tax?

a. Whether the supply of services by the Applicant to M/s. BANGALORE WATER SUPPLY & SEWERAGE BOARD is covered by Notification No. 15/2021- Central Tax (Rate), dated 18th November, 2021 r/w. Notification No. 22/2021 - Central Tax (Rate), dated 31st December, 2021
b. If the supplies as per Question 1 are covered by Notification No. 15/2021 - Central Tax (Rate), dated 18th November, 2021, r/w. Notification No. 22/2021-Central Tax (Rate), dated 31st December, 2021, then what is the applicable rate of Tax under the Goods and Services Tax Act, 2017 on such Supplies made w.e.f 01-01-2022; and
c. In case if the supplies as per Question 1 are not covered by the Notification supra then what is the applicable rate of tax on such supplies under the Goods and Services Tax Act, made w.e.f. 01-01-2022;

1. Whether the services proposed to be provided by it to the Department of Horticulture for cleaning and sweeping of lawns and garden path areas and segregation and transport of the garbage are liable for GST, and if yes, then at what rate?
2. Whether the services proposed to be provided by it to the Department of Horticulture for supply of manpower for garden maintenance on outsource basis to the Department of Horticulture are liable for GST, and if yes, then at what rate?

i. Whether the supply of Craftsman & other manpower service to M/s Karnataka Institute of Leather Technology (State Government Organization under Department of Industries & commerce approved by AICTE & DTE), GOK, under such Contractual agreement would be entitled for exemption as envisaged under Sl No. 72 of the notification No. 12/2017-CT(R) dated 28.06.2017 for CGST?

Whether the donation amount is taxable under GST or not? If taxable whether the rate of GST applicable on the said donation is 18% or not?