Authority for Advance Ruling (AAR)

Applicability of GST rates for works contact services doing original works with South Western Railways?

    
The products i.e.  Gota Flour ii. Khaman Flour iii.  Dalwada Flour iv. Dahiwada Flour v.  Dhokla Flour vi.  Idli Flour and vii.  Dosa Flour are classifiable under HSN. 2106 90(Others) attracting 18% GST (9% CGST + 9% SGST) as per Sl. No. 23 of Schedule-III to the Notification No.01/2017-Central Tax (Rate) dated 28-6-2017.

1.  Whether subsidy should be reduced for arriving at Ex-factory value in order to collect the GST on goods supplied to the customer under the rooftop solar project?

2. If yes than whether we should claim refund for the excess amount of GST paid by us to the department?

3. If no then whether direction to this effect should be given to all other supplier for collection of GST on subsidy amount?

The Case is remanded by the Honarable High Court of Karnataka ,Banglore for fresh disposal.

1. ITC on GST paid on canteen facility is blocked credit under Section 17 (5)(b)(i) of CGST Act and inadmissible to applicant.

2. GST, at the hands on the applicant, is not leviable on the amount representing the employees portion of canteen charges, which is collected by the applicant and paid to the Canteen service provider.

    
1. whether the incentives received under “Atma Nirbhar Gujarat Sahay Yojna” dated 16.05.2020 declared by the Gujarat Govt. could be considered as subsidy and not chargeable to tax?

2. whether the incentive received under said scheme could be considered as supply of service under the provisions of Section 7 under CGST Act?

3. whether the incentive received under said scheme if considered as supply then would it be covered under Sub Section 2 of Section 7 of CGST Act?

4. whether the incentive received under said scheme could be considered as excluded from the value of taxable supply under clause (e) of

1. Whether the service provided by the applicant is a zero Rated Supply or Normal Rated Supply under the GST Act?    

2. If the services provided by applicant are Zero Rated Supplies then can the same be considered as Export of Services?

Whether the Applicant, having undertaken the Construction of their New Administrative Office, will be eligible for the ITC of following:

(i)        Central Air Conditioning Plant (Classified & Grouped under “Plant & Machinery”)

(ii)       New Locker Cabinet (Classified & Grouped under “Locker Cabinets”)

(iii)      Lift (Classified & Grouped under “Plant & Machinery”)

(iv)      Electrical Fittings, such as Cables, Switches, NCB and other Electrical Consumables Materials (Classified & Grouped under Separate Block namely "Electrical Fittings")

(v)        Roof Solar (Classified & Grouped under “Plant & Machinery”)

(vi)      Generator (Classified & Grouped under “Plant & Machinery”)

(vii)     Fire Safety Extinguishers (Classified & Grouped under “Plant & Machinery”)

(viii)    Architect Service Fees (Charged to Profit & Loss Account)

( ix) Interior Designing Fees (Charged to Profit & Loss Account).

What is rate of tax applicable to the Services by way of job work on Diphenylmethoxy'N' N- diethylaminethanol HCI (Job work of pharmaceutical Drugs) , undertaken by the supplier (applicant) as per CBIC issued  clarification on Job work vide circular No.126/45/2019- GST dated 22.11.2019 i.e., whether the GST rate 18% or 12% is to be charged by the supplier?

1. Appropriate HSN Code applicable to supply of i. Fruit bowl containing only cut fresh fruits (Individually or mixture of different fruits). ii. Fruit bowl containing both cut fresh fruit and dry fruits and nuts.
2. GST tax rate applicable for each of the classified goods above?
3. Eligibility to input tax credit of GST paid on plant and machinery and expenses relating to the business in case the end product is classified as belonging to 0% tax rate under GST?