Authority for Advance Ruling (AAR)

1.Whether applicant is required to obtain registration under the Maharashtra Goods and Service Tax Act, 2017?

2. If answer to above question is affirmative, whether the applicant is liable to pay GST on   the amounts received in the form of Donation / Grants from various entities including Central Government and State Government.

3. If answer to above question 2 is affirmative, what will be the rate at which the GST would    be charged?

(i) Whether GST is applicable on reimbursement of expenses such as salaries, rent, training, staff welfare expenses etc.?
(ii) If above answer is affirmative, at what rate GST should be charged?

1) Whether the activities carried out by the applicant for its members qualify as “supply” under the definition of Section 7 of the CGST Act, 2017.
2) Whether the applicant is liable to obtain registration under the GST law?
3) If the activities of the applicant are treated as “supply” under CGST Act, 2017 then whether the applicant is eligible to claim the ITC on input and inputs services for repairs, renovations & rehabilitation works carried out by the Applicant?

Ques- ‘Classification of CoachWork like DRIVER CAB AIR CONDITIONER UNIT for EMU/MEMU trains of Railway Rolling Stock’.

Ans- The  ‘Classification of DRIVER CAB AIR CONDITIONER UNIT for EMU/MEMU trains’. manufactured as per the specific design and layout provided by the Railways and supplied to the Indian Railways only and no-where else, falls under Chapter 86.07 of the GST Tariff.

1.A. Whether printing of pre-examination material items like Question Papers, OMR Sheets and other examination material specific to various educational boards/Universities amounts to provision of service and the same is exempt from GST levy?

  B. Whether printing of post-examination material like Rank Cards, Marks Cards, Grade Sheets and Certificates specific to various educational boards/ Universities amounts to provision of service and the same is exempt from GST levy?

  C. Whether the activity of evaluation of OMRS and answer sheets, i.e., scanning and processing of results of examination falls under the category of service and is exempt from GST levy?

2. What is the classification and applicable GST rate for the supply of cheque books printed in the name of specific Bank name and customer name as per the specification given by the Banks?

1.HSN/SAC Classification?

2.GST rate applicable?

1. Whether the reduced GST rate vide Notification No.20/2017, dated: 22-08-2017 as well Notification No.1/2018-CT(Rate), dated: 25-01 2018 is applicable from 01-07-2017?

2. Whether works rendered by the constituents of the Joint Venture are treated as sub-contract to Joint Venture, which is not having physical existence other than the constituents?

1. What will be HSN Code and GST Rates to be charged on the mentioned products, if we sell through own restaurants, super markets and take away from our premises. 

2. Products will be deliver to end customers through e-commerce platform like Zomato and Swiggy.

 3. Claiming of ITC on inputs by us and whether our customers can avail input credit on our supply. 

4. what GST rates will be applicable without availing Input Tax Credit, if we sell through own restaurant, super markets and take away from our premises.

1 (A) Whether the rate of GST of 5% (2.5% each towards CGST & SGST) as per Sl.No.8(i)(b) of Notification No.11/2017-Central Tax (Rates), dt: 28-06-2017 with the condition that input tax credit is not allowed on goods and services.

1 (B) Whether input tax credit on inward supply of services received from the suppliers who are in the same line of business as this condition is not mentioned against the said serial no.

2 (A) Whether the rate of GST 5% (2.5% each towards CGST & SGST) as per Sl.No.8(vi) of Notification No.11/2017-Central Tax (Rates), dt: 28-06-2017 with the condition that input ax credit is not allowed on goods and services used in our outward supply of services other than that of similar inward supply of             services received from another service provide.

2 (B) Whether option of 12% (6% each towards CGST & SGST) with no conditions attributed to it is applicable.

1) Whether the entry number 10 of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 is applicable to the applicant for the pure labour contract services to be received from contractors/ sub-contractors (i.e. Party A).

2) If the answer to Q.1 is affirmative, then in that case, the rate of Tax shall be Nil.

3) If the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017is not applicable, then what will be GST Rate and SAC code for the pure labour service?