Authority for Advance Ruling (AAR)

1. Seek clarification regarding their supplies as to whether they comes under composite supply or mixed supply or normal individual supply under provisions of GST Act as per purchase order.

2. Further they sought clarification as to whether all  items which are related to Locomotive parts can be classified under a single HSN Code of 8607 as Locomotive parts considering the end usage of the product irrespective of product / item description.

3. That they are executing a contract for M/s. KBJNL for design, manufacturing, supply, installation, operation and maintenance of phase 2 of SCADA and GIS based automation. They request clarification as to whether the scope of work can be treated as supply of goods or works contract services and also       request for the applicable rate of tax for the same.

Applicant believes that the product "sprinkler system, drip irrigation system including laterals, P.V.C. Pipes, other components and accessories” is classified under HSN 8424 and applicable tax rate is 12%, details as per the notification No. 1/2017-Central Tax (Rate), dated 28-6-2017. The entry No. 195B was inserted vide notification No. 6/2018-Central Tax (Rate), dated 25th January, 2018. What shall be GST rate on such products system falling under HSN 8424 attracting CGST (@6% and SGST a 6% or Not?

The applicant applied online for Advance Ruling; however no application fee was paid and therefore withdrew the application.

Whether (a) Modal jail, Chandigarh and (b) Prisoner Training Rehabilitation and Welfare Society (Model Jail, Vocational Institute) is Government, Government Authority, Local Authority or Government entity;

Whether furniture items manufacture by jail inmates are liable for GST, if supplied to
a.Government, Government Authority, Local Authority or Government entity
b.Public at large;
Whether repair of furniture items by jail inmates are liable for GST; Whether food prepared by jail inmates are classified as supply of goods supply of service Whether food prepared by jail inmates are liable for GST, if Supplied to
a.Government, Government Authority, Local Authority or Government entity
b.Jail inmates through inner canteen
c.Public at large;
Whether sell of good like Consumable Eatables(Except foods prepared by jail inmates )by the model jail to the Jail inmates in the jail premises are liable of GST, When such items are supplies at (a) Free of cost, (b) cost price or(c) Cost of price plus 10% as administrative cost Whether three is any exemption Notification or provision of Reverse Charge Mechanism is being applicable on above activates; Whether three would be change in tax implication if the above activity is done in the name and style of prisoner Training Rehabilitation and Welfare Society (Model Jail, vocation Institute)
Whether GST input credit is available on any items which is supplied free of cost to Prisoners like food or medicines.

Whether the Partially Coated Polyester Fabric (Knitted or Woven) or any other partially coated Fabric will be covered under relevant chapter headings (50 to 55, 58 or 60) or under Tariff Heading 5903?    

Ans. The subject goods are classified at HSN 5903.

Q.1. Whether the activity of providing the hostel on the rent to various students by applicant is exempt (where hostel fees charged per student per day is much less than Rs. 1000/-)?

Q.2. If is it exempt it shall be claimed as exempted under Serial Number 12 or Serial Number 14 of  Notification No. 12/2017- Central Tax (Rate) (as amended time to time) dated 28/06/2017 ?

Question a:- (i) Whether the Other Charges received by the company will be treated as consideration for construction services of the Company and classified under HSN 9954 along with the main residential construction services of the Company or
                    (ii)  Whether the same will be treated as consideration for independent service(s) of the respective head?

Question:- (b) Consequently, what will be the applicable effective rate of GST on       services underlying the Other Charges?

1.Whether the transfer of business by the AAI to the M/s. Adani Ahmedabad International Airport Limited be treated as Supply u/s. 7 of the Central Goods and Service Tax Act, 2017 (“CGST”) viz-a-viz Gujarat State Goods and Service Tax Act, 2017 (“GSGST”)?
2.Whether the transfer of business by AAI to M/s. Adani Ahmedabad International Airport Limited is treated as supply as going concern and covered in clause 4 of schedule II of CGST Act viz-a-viz GSGST?
3.Whether the transfer of business by AAI to M/s. Adani Ahmedabad International Airport Limited is covered under the Entry No. 2of the exemption  notification No 12/2017 – Central Tax (Rate) dated 28-06-2017 issued u/s Section 11 of CGST Act 2017?
4.If the answer is negative, then whether GST is leviable on the transfer of Existing assets (“RAB”), Aeronautical Assets, non-aeronautical assets and Capital work in progress by AAI to the M/s. Adani Ahmedabad International Airport Limited?
5.Whether the aforesaid transfer of asset be treated as services and the classification for the same?
6.Whether the concession fees paid by M/s. Adani Ahmedabad International Airport Limited to AAI be treated as consideration for transfer of business?
7.Whether GST is applicable on Monthly/Annual concession fees charged by the AAI on the  M/s. Adani Ahmedabad International Airport Limited?
8.Whether GST is leviable on the invoice raised by AAI for reimbursement of the salary/ staff cost on M/s. Adani Ahmedabad International Airport Limited? If yes at what rate?
9.Whether GST is applicable on the reimbursement claimed of Municipal tax, Property Tax and Water Charges by the AAI from M/s. Adani Ahmedabad International Airport Limited? If yes at what rate
10.Whether GST is applicable on transfer of spares and consumables for consideration by the AAI to M/s.  Adani Ahmedabad International Airport Limited? If yes at what rate?

1.M/s Gensol is an e-commerce operator and shall be liable to be registered.
2.M/s Gensol is liable to pay GST as per Section 9(5)CGST Act.
3.The value of supply for passenger transportation service shall be the net amount arrived after the deduction of discount (to be provided by M/s Gensol to the customer) from the gross value.
4.The SAC for subject supply is 996412. The GST shall be leviable @ 5% (2.5% CGST + 2.5% SGST) subject to the fulfilment of the condition at Entry No.8 (ii) of cited Notification11/2017-CT(R) dated 28-6-2017.

1.Under which Tariff Heading the product dealt in by the applicant i.e. Papad of different shapes and sizes are eligible to be classified?
2.What is the applicable rate of SGST and CGST on supply of such Papad of different shapes and sizes?
Ans.  Rejected