Authority for Advance Ruling (AAR)

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). 

1.  Whether the exemption of GST on the intra-state supply of services of description as specified against Sl.No.23 in Col(3) of the Table to Notification No.12/2017-CT(rate) dated 28.06.2017, viz., services by way of access to a road or a bridge on payment of toll charges falling under the heading 9967, from so much of the central tax leviable thereon under sub-section(1) of Section 9 of the said act, as amended is applicable to the applicant as well.
2. Whether the value of toll charges (which attracts NIL rate as pointed out in (i) above) is liable to be included in the value of outward supply of service?
3. Whether the applicant is liable to pay tax on the toll charges also by adding to outward value of supply of service.

Whether a three-wheeled electrically operated vehicle, commonly known as e-rickshaw, when sold without battery is classifiable as an “electrically operated motor vehicle‟ under HSN 8703

Whether a three-wheeled electrically operated vehicle, commonly known as e-rickshaw, when sold without battery is classifiable as an “electrically operated motor vehicle‟ under HSN 8703.

1. What is the classification under Customs Tariff for “Fly Ash Blocks”?
2. What is the rate of GST applicable for “Fly Ash Blocks”?

Whether the vessel support services provided by the applicant to its group company outside India qualify as “ Export of services” under GST?

1.Whether the Supply of medicines and consumables used in the course of providing health care services to In-patients by pharmacy unit of Be well hospitals for diagnosis or treatment during the patient’s admission in hospital would be considered as *Composite Supply of health care service as under GST and consequently avail exemption under Notification No.12/2017 CT (Rate) read with Section 8(a) of GST?
2 Whether the supply of medicines and consumables used in the course of providing health care services to out-patients by pharmacy unit of the Be well hospitals for diagnosis or treatment would be considered as "Composite Supply" of heath care services under GST and consequently avail exemption under Notification 12/2017 CT(rate) read with Section 8(a) of GST?

Whether Air Spring Failure Indication cum Brake Application (FIBA) proposed to be manufactured and supplied solely and principally for use in Railways can be classified under “86072100- Air Brakes and parts thereof” of Section XVII?

1.Whether contracts received from various city corporations and a municipality towards Solid waste management is exempted from GST vide Sl.No.3 of Notification 12/2017- CT.(Rate) dated 28.06.2017?
2.Whether contracts received from various city corporations and municipalities towards removal of legacy waste dumped at dump site through bio-mining process is exempted from GST vide Sl.No.3 of 12/2017-C.T.(Rate) dated 28.06.2017?
3.Whether GST TDS is applicable or not for the exempted contracts?