Authority for Advance Ruling (AAR)

Whether on the basis of notification No. 5/2017-CT (R) dated 28.6.2017 read with notification No. 9/2022-CT (R) dated 13.7.2022, refund is restricted on outward supply of products in which notified product is used as inward supply

Whether proportionate Input Tax Credit is admissible for supply of the following goods and services: a) Steel, Cement and other consumables etc., to the extent of their actual usage in the execution of works contract service when supplied for construction of immovable property, in the form of the factory which is an Integrated Factory Building with Gantry Beam, which in turn is used for mounting across the pre-cast concrete beams, poles over which the crane would be operated;

 b) Installation and Erection Services of the PEB when supplied for construction of immovable property, in the form of the factory which is an Integrated Factory Building with Gantry Beam, which in turn is used for mounting across the pre-cast concrete beams, poles and over which the crane would be operated; c) Other capital goods like rails, electrification, etc. installed or erected for smooth operation of the crane.

Q.1: Whether the Applicant is entitled to take credit of Integrated Goods and Services Tax (“IGST”) paid by the Applicant under section 3(7) of the Customs Tariff Act, 1975 r/w section 5(1) of the Integrated Goods and Services Tax Act, 2017 (“the IGST Act”) while importing the sample drugs, in terms of section 16(1) of the CGST Act? 

Q.2: Whether the Applicant is entitled to take credit of IGST paid by the “logistics service provider” [under DDP (Delivered Duty Paid) model of shipment] under section 3(7) of the Customs Tariff Act, 1975 r/w section 5(1) of the IGST Act while importing the sample drugs, in terms of section 16(1) of the CGST Act, where the Applicant is the Importer on Record? 

Q.3: Whether the Applicant is entitled to take credit of Central Goods and Services Tax (“CGST”) paid by the Applicant under section 7 r/w section 9 of the CGST Act for the services of Customs House Agent received by the Applicant, in terms of section 16(1) of the CGST Act?

Q.1 : Whether the Applicant has the option to pay tax at the rate of 12 per cent (6 per cent CGST + 6 per cent MGST) with Input tax credit for supply of residential apartments in all its ten Aspirational towers in terms of item (ie) of Sl. No. of the Notification No. 11/2017 - Central Tax (Rate) dated 28.06.2017 as amended from time to time?

Question -A Is GST payable ON AREA GIVEN FREE OF COST (which will include following) to existing members in pursuance to development agreement, where development agreement is entered into on 02.09.2016 and amended subsequently by supplementary agreement on 01/12/2021 and 20/04/2024, respectively. - Area in lieu of existing area given - Additional area given - Amenities given - Parking area - Stamp duty & Registration borne by builder/developer Question - B Is GST payable on monetary consideration payable to existing members in terms of development agreement for residential apartment projects, in following form, where development agreement is entered into on 02.09.2016 and amended subsequently by supplementary agreement on 01/12/2021 and 20/04/2024, respectively. - Rent for alternate accommodation - Brokerage for alternate accommodation - Shifting charges - Corpus to existing members - Corpus to society Question - C What will be taxable value for levy of GST on area given free of cost to existing members (which will include following) in pursuance to development agreement, where development agreement is entered into on 02.09.2016 and amended subsequently by supplementary agreement on 01/12/2021 and 20/04/2024, respectively. - Area in lieu of existing area given - Additional area given - Amenities given - Parking area - Stamp duty & Registration borne by builder/developer

Q.1: Whether the following works undertaken by MSETCL can be termed as "supply" to the Dedicated Consumers? Q.2: If the following works are decided as "supply, then: 

Q.(a): What shall be the time of supply? 

Q.(b): What shall be the HSN/SAC Code and rate of GST for such "supplies"? 

Q.(c): Whether ITC on the running bills received from the contactor can be claimed by MSETCL? If ITC can be claimed by MSETCL, then whether ITC can be claimed in the period in which the running bill is received or on the receipt of the final invoice/completion of entire work? 

Q.(d): What shall be the value of supply at a particular moment when consideration is received?

Q.1: Whether ATS (exhaust after-treatment system) also known as EGP (exhaust gas processor), which is a purifying and filtering apparatus/ equipment is classifiable under tariff heading 84213990 of the Customs Tariff (as is relevant for GST regime), and consequently for GST Law under Serial No. 322 of Schedule III of Notification No. 1/2017-Central Tax (Rate) dated 28 June 2017?

 Q.2: If ATS cannot be classified under tariff heading 84213990 whether it merits classification under tariff heading 8708 of the Indian Customs Tariff (as applicable to GST Law)?

1. What will be the classification of the goods viz ‘sada tambaku pre-mixed with lime’ proposed to be manufactured & supplied by them? 

2. What will be the rate of GST & compensation cess of the goods viz ‘sada tambaku pre-mixed with lime; proposed to be manufactured and supplied by them?

Query 1: Whether the activity of leasing of weekly market to the tender contractors for the purpose collection of fee on the week market days basis from the merchants/ farmers/ public for usage of the open space for selling of fruits / vegetables / domestic animals / birds etc. is an activity covered under the function entrusted to Panchayat under the ELEVENTH SCHEDULE under Article 243G as a local authority in which we are engaged as public authority.

 Query 2: If so the above activity shall not be treated as a supply of service and in that case the same is covered as an activity which is not a service as per Central Tax Notification No. 14/2017 – Rate, dated 28.06.2017 as amended as well as under State Tax Tamil Nadu G.O. (Ms.) No. 75, dated 29.06.2017 – GST as amended and as a result Central Tax and State Tax are not chargeable for the said activity.

Classification & rate of tax in respect of commodities viz D M Water, Distil Water & Conductive Water.