Authority for Advance Ruling (AAR)

“Whether double charging of GST as mentioned in the draft estimate (s) submitted by PITCUL/UPCL in respect of contract involving supply of equipment/ machinery & erection, installation & commissioning services with civil work is correct as per the present GST regime”?

1.Whether transfer of land or transfer of 'development rights' to the developer by the landowner is to be considered as receipt of consideration by the developer as per Notification No.04/2018-CT (Rate) dt.25.01.2018 and as per the clarifications issued after Introduction of GST and prior thereto towards the construction of flats in the residential complex to be taken up by the developer for the landowner?

2.Whether the liability to pay GST or service tax as applicable arises on the developer immediately on receipt of development rights or immediately on conveyance of the flats to be constructed by way of an allotment letter?

The Applicant would like to seek a ruling on whether the supply of 'telecommunication services' to local authority (Greater Hyderabad Municipal Corporation) by applicant is a taxable services under Section 9(1) of the CGST Act, 2017 and/or exempted vide Sr. No. 3 (Chapter 99) of Table mentioned in Notification No. 12/2017- Central Tax (Rate) dated 28 June 2017

Whether the supply of 'telecommunication services' to local authority (Greater Hyderabad Municipal Corporation) by applicant is a taxable services under Section 9(1) of the CGST Act, 2017 and/or exempted vide Sr. No. 3 (Chapter 99) of Table mentioned in Notification No. 12/2017- Central Tax (Rate) dated 28 June 2017.

1. In view of the services provided by the applicant to Contractees (Details Enclosed in application) is the applicant eligible to avail the concessional rate of GST at 12% as prescribed in of S. No. 3 (vi) of the Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017, as amended?

2. If not, what is the appropriate rate and classification of GST to be charged by the applicant? Before 1.1.2022 and after 1.1.2022

M/s. Panchajanya Lube Solutions, has withdrawn their application of Advance Ruling

M/s. Sri Vishnu Granites Private Limited has withdrawn their application of Advance Ruling.

Question-1

A) Whether the GST paid on inputs/input services procured by us for promotional scheme are eligible for input tax credit under the GST law in terms of section 16 read with section 17 of the CGST Act, 2017?

Answer-1- Answered in negative.            

Question-2-

B) Also, whether Input Tax Credit is admissible to us in respect of tax paid on

i) Service provided by the hotel including accommodation, food & beverages.

ii) Supply of food and beverages by outside caters to employees in respect of Business conference meetings.

Answer-2  Answered in negative.

Question-1- Whether the Project Development Service (i.e. Detailed Project Report Service/Beneficiary Document Preparation) and Project Management Consultancy services ('PMCS') Supervision Services provided by the applicant to tha recipient under the contract from State Urban Development Authority (herein referred as "SUDA") and the Project Management Consultancy services ('PMC') under the Contract for PMAY would qualify as an activity in relation to function entrusted to Panchayat or Municipality under Article 243G or Article 243 W respectively, of the Constitution of India?

Answer-1- The Services rendered under the contract with State Urban Development Agency, Uttar Pradesh (SUDA), and for PMAY are in relation to functions entrusted to Municipalities under Article 243 W and to Panchayats under Article 243 G of the Constitution of India.                

Question-2- If answer to first question is in affirmative then, whether such services provided by the applicant would qualify as Pure services (excluding work contract service or composite supplies involving supply of any goods) as provided in serial number 3 of Notification No. 12/2017- Central Tax (Rate) dated 28 June, 2017, as amended (S. No. 3A ) Notification No. 2/2018- Central Tax (Rate) dated 25 January, 2018 issued under Central Goods and Services Tax Act, 2017 (CGST)and corresponding Notifications No. KA.N.I.-2843/X1-9(47) /17-UP. Act-1-2017-Order-(10)- 2017 Lucknow, dated June 30, 2017 issued under Uttar Pradesh Goods and Service Tax Act, 2017 ('UPGST Act'), where the project cost includes the cost of service rendered along with reimbursement of cost of procurement of goods for rendering such service, and, thus, be eligible for exemption from levy of CGST and UPGST, respectively.

Answer-2- Such services would qualify as Pure Service (excluding work contract service or other composite supplies involving supply of any goods)" and accordingly exempt from the payment of GST duly covered in Sl.No 3 of Notification No. 12/2017- Central Tax (Rate) dated 28 June, 2017 issued under Central Goods and Services Tax Act, 2017 (CGST/Act), and corresponding notification issued under  Uttar Pradesh Goods and Service Tax Act, 2017 (UPGST Act). 

Rectification order passed under section 102 of the GST Act 2017 which pertains to M/s Sree Vinayaka Enterprises (KAR ADRG 60/2021 dated: 29.10.2021) during the month of July-2022