Authority for Advance Ruling (AAR)

(i) Whether Registration is required?

(ii) Whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of a goods or services

(iii) Determination of tax liability

Whether the pure services, supplied by M/s GITEC-IGIP, GmbH, Cologne, Germany, having an office at Chennai, by way of rendering Consulting Services for Programme Management and Accompanying Measures for implementation of Integrated Storm Water Drain for M1 & M2 Components of Kovalam Basin in the extended area of Greater Chennai Corporation, supplied to the Superintending Engineer, Storm Water Drain Department, Greater Chennai Corporation, Chennai are exempted from payment of GST as per the S.No.3 of the Notification No.12/2017-Central Tax (Rate) dated 28.06.2017

Whether the pure services, supplied by M/s GITEC-IGIP, GmbH, Cologne, Germany, having an office at Chennai, by way of rendering Consulting Services for Programme Management and Accompanying Measures for implementation of Integrated Storm Water Drain for M1 & M2 Components of Kovalam Basin in the extended area of Greater Chennai Corporation, supplied to the Superintending Engineer, Storm Water Drain Department, Greater Chennai Corporation, Chennai are exempted from payment of GST as per the S.No.3 of the Notification No.12/2017-Central Tax (Rate) dated 28.06.2017

1.  Whether membership fee collected from members at the time of giving membership is liable to tax under CGST/SGST Act?

2.  Whether the annual subscription and annual games fee collected from members of club is liable to tax under CGST/SGST Act?

i) In view of the services provided by the applicant to APIIC, is the applicant eligible to avail the concessional rate of GST at 12% as prescribed in S.No.3 (vi) of the Notification No.11/2017- Central Tax (Rate) dt: 28.06.2017, as amended by?
ii)If not, what is the appropriate rate and classification of GST to be charged by the applicant?

i) In view of the services provided by the applicant to APIIC, is the applicant eligible to avail the concessional rate of GST at 12% as prescribed in S.No.3 (vi) of the Notification No.11/2017- Central Tax (Rate) dt: 28.06.2017, as amended by?
ii) If not, what is the appropriate rate and classification of GST to be charged by the applicant?

Q-1 Whether the works awarded to the applicant is a composite supply of the works contract services?

Ans-1 Replied in negative.

Q-2- Whether the benefit of Sl. No. 3(v)(a) of Notification No.11/2017-Central Tax (Rate) as amended vide notification no. 20/2017-Central Tax (Rate) is applicable to the subject works.

Ans-2 Replied in negative.

i) In view of the services provided by the applicant to APIIC, is the applicant eligible to avail the concessional rate of GST at 12% as prescribed in S.No.3 (vi) of the Notification No.11/2017- Central Tax (Rate) dt: 28.06.2017, as amended by?
ii) If not, what is the appropriate rate and classification of GST to be charged by the applicant?

Rate of GST on supply of Outboard Motors to unregistered fishermen and whether the HSN Code for the same is 8407 or 8408?

1. Is paid educational content, which is used by health care professionals or students to fulfil a mandatory demand by their professional body or institute, exempt of tax?

2. Is the fee for the portfolio management, which will reduce the administrational pressure on professional bodies and health care professionals, and which will increase the transparency in the certification of educational activities, exempt of tax?