Authority for Advance Ruling (AAR)

Whether in law and in facts and circumstances of the case, the Applicant (“MbPT”) is entitled to exemption from payment of GST in terms of Entry No.3 of the Notification No.12/2012-CTR dtd.20-06-2012 on the following considerations payable to it by Mumbai Metropolitan Region Development Authority (“MMRDA”) in terms of Memorandum of Understanding (MOU) entered into between the MbPT and MMRDA.
a. Way Leave fees & Lease rent payable every year as consideration for the grant of lease and way leave permission for the plot of land and water areas required by MMRDA for the MTHL project. The Annual Lease Rent of Rs.22,58,30,199 is payable in respect of (i) Area under permanent occupation ( i.e. 30 years lease period) and the Annual Lease Rentals of Rs.33,23,36,835 is payable in respect of (ii) Area under temporary occupation during the construction period ( i.e. Temporary occupation).

b. Compensation equivalent to the amount of Rs.24.48 crores in lieu of demolition of 4 existing sheds at STP yard situated on the said plot of land which is licensed to MMRDA for the purpose of the MTHL project and required to be demolished in order to render vacant possession of the said plot of land to MMRDA for the purposes stated in the MOU. The amount is arrived at on the basis of reconstruction cost at the present rate of construction based on Ready Reckoner of Government of Maharashtra (GOM) and payment thereof is one of the conditions of MOU.

c. Compensation equivalent to the amount of Rs.64 crores in lieu of decommissioning of Old Pir Pau Jetty / Berth situated on the said plot of land which is licensed to MMRDA for the purpose of the MTHL project and required to be decommissioned by MbPT in order to render vacant possession of the said plot of land to MMRDA for the purposes stated in the MOU and payment thereof is one of the conditions of MOU.

d.  An amount equivalent to 15% of the Security Deposit, received by MbPT from MMRDA under the name of “Way Lease Agreement Charges” to meet the cost of execution of execution of Way lease agreement & Lease Agreement to be entered into between MbPT and MMRDA, for and on behalf of MMRDA on exact reimbursement basis. In other words, these amounts, if found excess will be refunded to MMRDA or if found less, will be called from MMRDA.

e. Refundable Security Deposit to be returned to MMRDA only on termination of the agreement.

f. Refundable Security Deposit of Rs.20 Crores, to meet the cost of damages during the execution of work, if any, in the future. The said deposit will be refunded to MMRDA after satisfactory completion of work including rectification work after deduction of the cost of rectification work, if any, not carried out by MMRDA.

1. Whether the amount collected as membership subscription and admission fees from members is liable to GST as supply of services?

2. If the above receipts are liable to GST can the Club claim Input tax credit of the tax paid on Banquet and catering services for holding members meetings and various events?

Whether the Aluminium Composite Panel / sheet is covered under: 
a. HSN Code 3920 or HSN Code 7606 or HSN Code 7610?
b. And what is the rate of tax on the same under SGST Act and CGST Act respectively?

Whether the Transfer of Credit under Rule 54(1A) of the CGST Rules to the ISD by way of issuance of Invoice or Debit/Credit Note will be considered as "Outward Taxable Supplies"? If yes, whether the details of Taxable Value of Input Service, and tax thereon (IGST, CGST, SGST), need to be transferred to ISD, will be shown in Point (a) of Tile 3.1 of GSTR-3B.

1) Whether the process followed will be treated as a Service as per Schedule II – Point No. 3 and the activity to be treated as Job Work.

2) Whether Notification No.20/2019 Central Tax (Rate) New Delhi, 30th September, 2019 – where GST Rate on Job work is reduced to 6% from 9% is applicable to the firm.

HSN Classification and GST rate to be charged on below products:
1. Turbilatex C-reactive protein (CRP) infinite
2. HbA1c infinite

1. Applicability of Notification No. 01/2018 of central tax (rate) dated: 25.01.2018 issued under the provisions of CGST Act, 2017 on amount received from the customers claiming the benefit of PMAY scheme.

a. Whether GST is applicable on the proposed receipt of money in case of Arbitration claims awarded for works contract completed in the Pre-GST regime?

b. If the answer to the above question is Yes then under what HSN Code and GST rate the liability is to be discharged by the applicant?

Whether providing solid waste management service to the State Government is exempted in terms of Sl No. 3 or 3,A of Notification No. 1212017 - CentralTax (Rate) dated 2810612017 & whether the notifications regarding TDS are applicable in the instant case.

(i) Whether the applicant is acting as a pure agent as defined in Explanation to Rule 33 of the cGSr Rules, 2017?

 (ii) Whether the payment of salary/wages by the supptier can be excluded from the value of supply for the purpose of section 1s of the GGST Act, 2017?