Authority for Advance Ruling (AAR)

Ques-As per notification  no. 12/2017-Centeal Tax(Rate) dated 28th June 2017 further amended by notification no. 02/2018-Central Tax(Rate) dated 25th January 2018, against Serial number 66; Services provided-

(b) to an educational institution, by way of-

“(v) supply of online educational journals or periodicals:”; is taxed at NIL rate.

This has created confusion as some law schools are insisting that GST is not applicable to them on account of the above Notification as amended.

We would like to know if our services referred above are covered by the above amendment. If the answer is in the affirmative, do we charge GST at NIL rate?

Ans- Replied in Negative.

GST liability and tax rate on the services of provision of technical personal, data operator, house keeping service etc to different state and Central Government Departments.

Admissibility of Input Tax Credit of GST @ 18% mentioned in the rent bill issued by the service provider who has provided buses on rent to the applicant

Whether Liable to Pay GST under Normal or under Reverse Charge Mechanism on Import of Services which are not rendered in India?

Where first sale is on reverse charge basis by the Director of Lotteries, State Government to appointed Distributor/ selling agent, and the lotteries have suffered appropriate GST, is the applicant being subsequent dealer being exempt from GST in terms of Notification No.2/2017 -Central Tax (rate) dated 28 June, 2017.

As the Lottery of any State Government is purchased by the Distributor cum selling agent and the sold in the State of Maharashtra through various sub distributors, whether the Distributor cum selling agent is liable to remit CGST / SGST or IGST ( on reverse charge basis).

Whether Applicant is liable to pay tax on renting of temporary residential rooms for consideration to the devotees and renting of space for shops and stalls for the purpose of religious programmers where the predominant object is not to do business but for advancement of religion?

The amount collected as membership subscription and admission fees from members by the applicant club to meet out the expenses for the object for which it is incorporated viz; meeting expenses, communication expenses, Audit fees, Rotary International (RI) per capita dues, subscription fees to the Rotarian or Rotary regional magazine and the like. As there is no furtherance of business in this activity and neither any services are rendered, whether the above transaction can be considered as supply of services to its Members under GST?

GST @5% is being paid on supply of pulp wood in terms of chapter 4401, whether payment of GST at the said rate tax is correct?

The Drip irrigation system and sprinkler irrigation system comprises its parts also and classified under chapter sub-heading No. 8424, Whether entry No. 195AA and 195B of Notification No. 1/2017-CT (rate) dated – 28.06.2017, added vide Notification No. 6/2018-CT (Rate) dated – 25.01.2018 and vide notification no. 27/2017-CT (Rate) dated – 22.09.2017, under schedule II of GST covers all parts and laterals also of Drip Irrigation System and Sprinkler Irrigation System, even if supplied separately and attract GST @ 12% ?