Authority for Advance Ruling (AAR)

Whether (a) ‘Rich’s Nugel Fruit Strawberry Glaze’, (b) ‘Rich’s Nugel Fruit Orange Glaze’, and (c) ‘Rich’s Nugel Fruit Raspberry Glaze’ used for decoration of cakes, pastry and desserts are classifiable under Heading 21039090? If not, then what is the correct classification?

(a) Whether Overseas Commission Agent is covered within the definition of the term ‘intermediary’ as provided under section 2(13) of the IGST Act, 2017;
(b) Whether services received by applicant from the Overseas Commission Agent falls within the meaning of the term ‘import of services’ as provided under section 2(11) of the IGST Act, 2017;
(c) Whether the applicant is required to pay GST on RCM basis under section 5(3) of the IGST Act, 2017 on commission paid to the Overseas Commission Agent.

1.We need to know the Tax percentage of PSA Medical Oxygen generation plant.
2.We need to know the HSN Code of PSA Medical Oxygen plant to generate the invoice accordingly.
3.We need to know the tax benefit for the hospital for installing PSA Medical Oxygen plant.

1.The tax rate for providing service of Coastal and transoceanic water transport
2.Whether input Credit of Goods & Service can be claimed? 

(a) Whether the works contract service of construction of IIT Bhubaneswar Campus allotted to the applicant company under the sub contract basis, covered under clause (ix) of Sr. No. 3 (classification code 9954) of the table in the Notification No. 11/2017-Central Tax (Rate) dated 28 June 2017 read with clause (vi) of Sr. No. 3 (classification code 9954) of the table in the Notification No. 11/2017-Central Tax (Rate) dated 28 June 2017. And for the matter, the applicable rate of tax is 12% (including State GST Rate).

(b) or otherwise if the works contract service is not covered under clause (ix) of the entry 3 of the aforesaid notification, in the facts and circumstances of the appellant company, then what will be applicable clause under entry No. 3 and what will be the rate of GST.

(c) If the ruling of Question 1 is affirmative, from which date, the 12% rate of tax will be applicable i.e. from date when said notification became effective or the date of order of Advance ruling.

(d) Where the ruling of Question 3 provides the effective date as the date of notification, whether the applicant is required to revise the invoices already issued to NBCC (India) limited and required to make amendments in GST returns already filed.

1. Tax rate for HSN code 85 04 40 90
2.HSN code for solar pump controller

1. Whether the portion of the certain additional services viz., payment of road tax/registration fees, insurance premium, etc., rendered by the applicant in the course of its Leasing of the vehicle/s to the Lessee falls under the category of “services of a pure agent”?
Or
2. Whether the recovery of Motor Vehicle Registration fee, Motor Vehicle life Tax & RTO charges etc., by the applicant from the lessee for the registration of the vehicle in the name of the lessee forms part of the value of supply or the applicant is acting as a pure agent for this purpose and so the above charges do not form part of the taxable supply ?

NHAI has awarded a contract for construction of road to the applicant vide letter dt 01.05.2017 for agreed price of Rs. 65,90,98,099/- which included VAT Tax as tender was awarded before the appointed date.  However, during the course of completion of service, i.e. construction of road as per contract, there happens escalation in value.  Such escalation in value is added to the contract value as per the terms of the tender notice which read as under: 19.10.04:- The contract price shall be adjusted for increase or decrease in rates and price of labour, cement, steel, plant, machinery and spares, bitumen, fuel and lubricants and other material inputs in accordance with the principles, procedures and formulae specified therein.  Question based on these facts is as to whether such escalated value shall be added to the taxable value u/s 15 of the act or otherwise?

A. Whether the services provided by the Applicant are classified under Sl No. 24(ii) of heading 9986 of the Rate Notification as ‘Support services to exploration, mining or drilling of petroleum crude or natural gas or both’ under SAC 998621 and attracts GST @ 12% in terms of Sl. No. 24(ii) of Rate Notification?
B. Alternatively, whether the services provided by the Applicant are classified under Sl No. 21(ia) of heading 9983 of the Rate Notification as ‘Other professional, technical and business services relating to exploration, mining or drilling of petroleum crude or natural gas or both’ and attracts GST @ 12% in terms of Sl. No. 21(ia) of Rate Notification?
C. Further, if the subject services are not classifiable under the aforesaid entry, what would be the appropriate classification for the same and at what rate GST would be imposable?

Whether the project management consultancy services provided by the applicant to  Vedanta Limited (Division: Cairn Oil & Gas) would be liable to GST at the rate of 12% from January 2018 under Sr. No. 21(ia), under Service Accounting Code (“SAC”) 9983  stating “Other professional, technical and business services”, of Notification No. 11/2017- C.T. (Rate) dated 28.06.2017, as inserted vide Notification No. 20/2019-C.T.(Rate), dated 30.09.2019 since the said amendment is clarification to the amendment  made vide Notification No. 1/2018 – C.T.(Rate) dated 25 January 2018 reducing  GST rate for service of exploration, mining or drilling of petroleum crude or natural gas or  both to 12%