Authority for Advance Ruling (AAR)

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?

1. Whether the 'amusement park ride karts' commonly known as 'Go-karts' manufactured and supplied by the Applicant meant solely for the purpose of joy riding or amusement or recreational purpose and are designed and shaped to suit to run or drive only on extremely smooth specially designed surfaced tracks or closed circuits, are classifiable under Chapter Tariff heading 9508 of the First Schedule to the customs Tariff Act, 1975?
2. Whether the 'amusement park ride karts' commonly known as 'Go-karts' manufactured and supplied by the Applicant which are not roadworthy and cannot be registered as Motor Vehicles with the Regional Transport Authority ('RTO' for short) are classifiable as 'Motor vehicles meant for carrying of passengers / persons' under Chapter Tariff heading 8703 of the First Schedule to the Customs Tariff Act, 1975?
3. Whether the 'amusement park ride karts' commonly known as 'Go-karts' manufactured and supplied by the Applicant attracts GST at the rate of 18% under Sl No.441A of Schedule III to Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017 as amended by Notification No.18/2021-Central Tax (Rate) dated 28.12.2021 or at the rate of 18% under Sl No. 453 of Schedule III to Notification No. 1/2017-Central Tax (Rate) , dated 28.06.2017?

1.Whether the activity of fabricating and mounting Tankers, Tippers, etc. on the chassis provided by the owner of such chassis i.e. bus body building would be covered under the category of Supply of Services?

2.If yes, the applicable accounting code of such services as per the Scheme of Classification of Services and the applicable rate of GST thereon.

1.Whether the A.C. car hiring services for Covid-19 third wave, for Emergency and for other important matter received by the Local Authority, Ahmedabad Municipal corporation as stated in the work order No.445/1 dated 01-11-21 falls under Sr. No. 6 (Public Health) of Twelfth schedule of article 243W of the constitution.

2.Whether Services provided to Ahmedabad Municipal Corporation vide their work order No.445/1 dated 01-11-21 falls under exempted category of services as stated in Sr. No. 3 of Notification No.12/2017 (Central Tax Rate) dated 28th June 2017, chapter 99 “Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to Government, a local authority or a Governmental authority by way of any activity in relation to any function entrusted to a Panchayat under Article 243G of the Constitution or to any function entrusted to a Municipality under Article 243W of the Constitution is exempted services.”

3.What kind of documentary evidences or declarations should be collected other than the work order and tender documents from the service recipient, Ahmedabad Municipal Corporation to ensure that the cars are exclusively used for the public health purpose as stated in Sr. No.6 of Twelfth Schedule of Article 243W of the constitution.

4.Whether service provider Varun Travels is entitled to claim Input Tax Credit on receipt of the direct services from the same line of business for rendering the Car Hire services to Ahmedabad Municipal Corporation as per work order No.445/1 dated            01-11-21.

5.Whether Direct input services of the same line of business received by the service provider to render the above services as stated in work order No.445/1 dated 01-11-21 issued by Ahmedabad Municipal Corporation is also exempt.

1.Whether GST shall be applicable on the amount recovered by the company, M/s Troikaa Pharmaceuticals Limited, from employees or contractual workers, when provision of third-party canteen service is obligatory under section 46 of the Factories Act, 1948?

2.Whether input tax credit of GST paid on food bill of the Canteen Service Provider shall be available, since providing this canteen facility is mandatory as per the Section 46 of the Factories Act, 1948?

1.Whether the supply of design and construction of Roads and Services of TP-1 Area Under Cluster-A of MBSIR on EPC Basis wherein both goods and services are supplied can be construed to be a Composite Supply of Works Contract in terms of Section 2(119) and section 2(30) of the CGST Act, 2017 ?

2.If yes, whether the Principal Supply in this case will be the “Construction of Roads” and attract rate of 6% [CGST and SGST each] as per Notification No. 11/2017-CT(Rate) dated 28.06.2017 ) as amended)?

1. Whether the transfer of raw materials, semi-finished goods and finished goods from the applicant to the transferee and such transaction would constitute a “Supply” under Section 7(1) (d) of the CGST Act, 2017(hereinafter referred to as “Act”) read with Sl.No.4( c )(i) of the Schedule II of the said Act or not?
2. Whether the applicant is eligible for exemption as per Sl.No.2 of  the Notification 12/2017 Central tax (Rate) dated 28.06.2017 and as per Sl.No.2 of Notification annexed to the G.O.Ms(No.) 73 dated 29.06.2017 issued by Tamil Nadu SGST authorities or not on account of transfer of business from them to transferee as a going concern in terms of business transfer agreement?
3.  Whether the applicant is eligible to transfer the input Tax Credit (ITC) available in their Electronic Credit Ledger to the Electronic Credit Ledger of the Transferee or Not?

1. Whether the transaction of transfer of right to do integration testing, install and market software from Tamil Nadu cost centre to Karnataka Cost centre shall be leviable to GST given that such transaction is being executed between two cost centres of same entity.
2. If the answer to the above is affirmative then whether such supply be considered as goods or services?