Authority for Advance Ruling (AAR)

Whether the GST paid on the Motor cars of seating capacity not exceeding 13 (including Driver) leased or rented to customers will be available to it as INPUT TAX CREDIR (ITC) in terms of Section 17(5)(a)(A) of Central Goods and Service Tax Act, 2017?

2. Whether the GST paid on the Motor cars of seating capacity not exceeding 13 (including Driver) registered as public vehicle with RTO to transport passengers, provided to their different customers on lease or rental or hire will be available to it as INPUT TAX CREDIT (ITC) in terms of Section 17(5)(a)(B) of Central Goods and Service Tax Act, 2017.

3. Whether the supply of services by way of Renting or Leasing or Hiring Motor Vehicles to SEZ to transport the employees of the customers without payment of IGST under LUT is deemed as taxable supply and whether ITC is admissible on Motor Vehicles procured and used commonly for such supply to SEZ and other than SEZ supplies?

Whether the supply of Stator Coil by the Applicant to M/s.Coral Manufacturing Works India Private Ltd., will be eligible for the levy of 2.5% CGST in terms of Sl. No. 234 in the notification 1-CTR dated 28 June 2017 and 2.5% SGST in terms of the corresponding SGST notification

"Rate of GST applicable to "Areca Leaf Plates" Machine pressed) But the Applicant, vide their email dated 29.10.2021, has informed this authority that they wish wish to withdraw their application. Further the applicant has to discharge fee of Rs.5,000/- each in terms of Section 97(1) of the CGST Act 2017 as well as the KGST ACt 2017 , whereas the applicant has discharged the fee of Rs.5,000/- under KGST Act 2017 only and hence the instant application is liable for rejection under Section 98(2) of the CGST Act 2017. The application filed by the Applicant for advane ruling is hereby rejected for the reasons mentioned above.

"We do job work of slitting, cut to length and matt finishing of stainless steel sheets with HSN code 9988. Further above type of job work what value to be mentioned in e-way bill whether goods value or job work charges only." But the applicant, vide their letter dated 17.08.2021, requested this authority to permit them to withdraw the instant application filed for advance ruling, for the reason that, they have got the clarifications for the question from Circular No.126/45/2019-GST dated 22.11.2019, issued by CBIC. However, the issue on which the applicant has sought advance ruling is not in respect of any of the issues covered under Section 97(2) of the CGST/KGST Act 2017. Further the applicant has to discharge fee of Rs.5,000/- each in terms of Section 97(1) of the CGST Act 2017 as well as KGST Act 2017, whereas the applicant has discharged the fee of Rs.5,000/- under KGST Act 2017 only and hence the instant application is liable for rejection under Section 98(2) of CGST Act 2017. The application filed by the Applicant for advane ruling is hereby rejected for the reasons mentioned above.

"Whether Tamarind seeds are taxable or exempt under GST Act." But the applicant, vide their letter dated 16.08.2021, has informed this authority that they wish to withdraw their application. Further the applicant has to discharge fee of Rs.5,000/- each in terms of Section 97(1) of the CGST Act 2017 as well as KGST Act 2017, whereas the applicant has discharged the fee of Rs.5,000/- only under KGST Act 2017 and hence the instant application is liable for rejection under Section 98(2) of CGST Act 2017. The application filed by the Applicant for advane ruling is hereby rejected for the reasons mentioned above.

a. Whether supply of turnkey engineering, procurement and construction (EPC) contract for construction of solar power plant wherein both goods and services are supplied can be construed to be a composite supply in terms of Section 2(30) of CGST Act 2017?
b. Whether the supply of 'Solar Power Generating System' is taxable at 5% GST? But the applicant, vide their letter dated 18.08.2021, requested this authority to permit them to withdraw the application filed for advance ruling quoting the reason that they have got the clarity on manufacturing of solar power systems and the rate of tax applicable thereon from the Notification No.24/2018-Central Tax (Rate) dated 31.12.2018. Further the applicant has to discharge fee of Rs.5,000/- each under CGST Act 2017 as well as KGST Act 2017 as per Section 97(1), whereas the applicant has not discharged the fee of Rs.5,000/- each under any of the CGST/KGST Act 2017 and hence the instant application is liable for rejction under Section 98(2) of CGST Act 2017. The application filed by the Applicant for advane ruling is hereby rejected for the reasons mentioned above.

a. Whether Sl.No.3(v)(b) of Notification 11/2017-CT(Rate)-6% CGST is available, when- (a) Such building consists of more than one residential unit and falls under the definition of "residential complex" But the Applicant, vide their letter dated 26.08.2021, informed this authority that they withdraw their application, filed for advance ruling. Further the applicant has to discharge fee of Rs.5,000/- each under CGST Act 2017 as well as the KGST Act 2017 as per Section 97(1), whereas the applicant has discharged the fee of Rs.5,000/- under the KGST Act 2017 only and hence the instant application is liable for rejection under Section 98(2) of the CGST Act 2017. .

a. Applicability of GSTon Liquidated damages for delay in supply as penalty (this is in nature of penalty)
b. Applicability of GST on Liquidated damages for compensation of extra cost on account of default from the supplier (this is in the nature of abetment to the cost of purchase)c. Applicability of GST on sale of tender form/fees for participation in the tender. This being a nominal fees collected just to have seriously interested participation. (this is in the form of avoiding non-serious participation) But the Applicant, vide their letter dated 25.08.2021, has requested this authority to quash the application filed for advance ruling, quoting the reason that they have already got the clarity on the applicability of GST on the transactions for which advance ruling was sought and that they do not require any further proceedings. Further the applicant has to discharge fee of Rs.5,000/- each under the CGST Act 2017 as well as KGST ct 2017 as per Section 97(1), whereas the applicant has discharged the fee of Rs.5,000/- under KGST Act 2017 only and hence the instant application is liable for rejection under Section 98(2) of the CGST Act 2017. The application filed by the Applicant for advane ruling is hereby rejected for the reasons mentioned above.

a. The firm supplies food in a day out package along with sports and adventure activities, whether it constitutes mixed supply? If yes, what is the rate of GST? 
b. If services provided on a day out package along with food, what is the GST rate? Or can food be charged at 5% GST? 
c. If a customer avails only restaurant facility, what is the GST rate? 
d. When the room tariff is below Rs.7,500/- per day, what is the GST rate for room rent and what is the GST rate for the food supplied to room? 
e. The corporate companies book rooms/halls for their meetings & other occasions where food is supplied as complementary, whether it constitutes mixed supply if yes, what is the rate of GST? Or can GST of 5% be charged for the food seperately?
f. If any person avails only restaurant facilities only, what is the percentage of GST? But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their letter dated 24.08.2021. Hence the application filed by the appliclant for advance ruling is disposed off as withdrawn.

i. Rate of tax on trailers registered to be used for agriculture purpose.
ii. Rate of tax on trailers without tipping kit and to be registered for use for agricultural purposes. But the Applicant, vide their letter dated 16.08.2021, requested to permit them to withdraw the instant application, filed for advance ruling. Further the applicant has to discharge fee of Rs.5,000/- each in terms of Section 97(1) of the CGST Act 2017 as well as the KGST Act 2017, whereas the applicant has discharged the fee of Rs.4,975/- only under the KGST Act 2017 & only Rs.25/- under the CGST Act 2017 and hence the instant application is liable for rejection under Section 98(2) of the CGST Act 2017. The application filed by the Applicant for advane ruling is hereby rejected for the reasons mentioned above.