Q1  Applicability of Notification No. 11/2017 – Central Tax Rate dt. 28th June, 2017 amended with Notification No. 24/2017 – Central Tax (Rate) dt. 21.09.2017 and further amended vide notification no. 31/2017 – Central Tax (Rate) dt. 13.10.2017, and furthermore amended vide notification no. 15/2021 – Central Tax (Rate) dt. 18.11.2022.?
Ruling-Notification No. 11/2017 – Central Tax Rate dt. 28th June, 2017 amended with Notification No. 24/2017 – Central Tax (Rate) dt. 21.09.2017 and further amended vide notification no. 31/2017 – Central Tax (Rate) dt. 13.10.2017, and furthermore amended vide notification no. 15/2021 – Central Tax (Rate) dt. 18.11.2022, has been further amended vide Notification No. 03/2022- Central Tax (Rate), Dated: 13th July, 2022. The services provided by applicant to RIICO, after 13.07.2022 onward until rate not changed  will attract a rate of 18% GST.

i) whether applicant’s tender of work contract under Chief Minister Jan Awas Yojna, is subjected to 9 % CGST and SGST each post 01.01.2022?

RULING- The services provided by applicant to RHB after 13.07.2022 onward until rate not changed it will attract a rate of 18% GST.

Whether Government of Andhra Pradesh- Water Resources Department comes under the purview of State Government and whether the supply being undertaken by the applicant to the said department for desilting of the foreshore of Prakasam Barrage would be taxable vide entry No. 3 (vii) of the Notification No. 39/2017- Integrated Tax (Rate) dated 13.10.2017, as amended.

 1.Whether Fee/ charges received by Mis ARPK from Mis Asian is exempt under GST?

2. Whether Fee/charges for Health Care Services received by M/s Asian is exempt under GST.

a).Whether the subsidized deduction made by the Applicant from the employees who are availing transportation services and/or canteen services within the factory would be considered as a "supply by the Applicant under the provisions of Section 7 of Central Goods and Service Tax Act, 2017 and Karnataka Goods and Service Tax Act, 2017.

b).In case answer to question no. 1 is yes, Whether GST is applicable on the amount paid by the Applicant to the Service Providers or only on the amount recovered from the employees?

a).Whether the subsidised deduction made by the Applicant from the employees who are availing transportation services and / or canteen services within the 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 Karnataka Goods and Service Tax Act, 2017.

b.In case answer to question no.1 is yes, Whether GST is applicable on the amount paid by the Applicant to the Service Providers or only on the amount recovered from the employees?

Application has been withdrawn.

To clarify as to whether PVC Cushion mats for motor vehicles (with no Textile material to be used in these) after cutting to size from rolls, to fit in vehicle floors as per the requirement of the buyers and packing shall fall under HSN Code 39181090/39041090 or 87089900 attracting GST at the rate 18% [9% (CGST) and 9% (SGST)] or 28% ll 4% (CGST) and 14%(SGST)] respectively in terms of Notification No. 1/2017-Central Tax(Rate) dated 28.06.2017 and Notification No. 1/2017-State Tax(Rate) dated 28.06.2017 or tax/ any other rate as may be applicable as per law.   If the PVC Cushion mats are received by the Applicant f om their supplier in roll form under HSN Code 39181090, would its cutting to size, as per the requirement of the buyers and packing make it a different product for classification and tax purposes?

Whether lump-sum amount received for Health care Services to be provided for 20 years by the applicant as Diamond Plan is exempted from Goods and Services Tax as per Sr No 74 of Notification No. 12 of 2017  Central Tax

1.Whether the applicant is liable to pay GST on the sale of Land / Industrial Plot?
2.If the activity is not liable to GST, what is the legal basis of non applicability?
3.If taxable it will be classified under which Service & what will be the Service Accounting Code?
4.What will be the value on which GST will be payable? Whether any abatement available?
5.What will be the rate of tax on which GST will be payable?
6.Whether Input Tax Credit will be available or not?