Authority for Advance Ruling (AAR)

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

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.

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.

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?

Whether GST is applicable on sale of land identified as individual plot in a Mega Food Park, the Park being developed pursuant to guidelines framed under the ‘Mega Food Parks Scheme’ of the Ministry of Food Processing Industries, GOI  (MoFPI)

Ans. Rejected

(i) Whether the activities carried by the Applicant's Head office located outside India and rendered to the Applicant will amount to supply as envisaged under Section 7 of the Central Goods and Service Tax Act, 2017 considering that the Applicant is not engaged in any business?

(ii)  Whether the activities carried by the Applicants Head office located outside India and rendered to the Applicant would be liable to GST in the hands of the Applicant considering that the Applicant is not engaged in any business?

(iii) Whether Applicant would be required to obtain registration in India under Section 24 of the Central Goods and Service Tax Act, 2017 with respect to activities carried out by the Applicant's Head office located outside India and rendered to the Applicant considering that the Applicant is not engaged in any business?

1. Applicability of a notification issued under the provisions of this Act

2. Determination of the liability to pay tax on any goods or services or both

1.  Whether the reimbursement by Industry Partner to YAS of the stipend paid to students attracts GST?

2.  Whether the reimbursement by Industry Partner to YAS of the insurance premium attracts GST?

3.  Whether the reimbursement by Industry Partner to YAS of the expenses for uniform and safety shoes attracts GST?

1.  Whether the reimbursement by Industry Partner to YAS of the stipend paid to students attracts GST?

2.  Whether the reimbursement by Industry Partner to YAS of the insurance premium attracts GST?

3.  Whether the reimbursement by Industry Partner to YAS of the expenses for uniform and safety shoes attracts GST?

1.Whether paragraph 2A of Notification No. 03/2019-Central Tax (Rate) dated 29thMarch, 2019, is applicable to those agreements entered on or before 29th September 2019 with unregistered persons?

2. If the answer to question (1) is affirmative, whether Notification no 03/2019-Central Tax (Rate) dated 29th March, 2019 is applicable, when the actual cost of construction of services are known?

3. If the answer to the question (1) or (2) is negative, which valuation rule is applicable for identifying the value of supply for construction services rendered?

4. What will be the value of supply, in case, Applicant adopts Rule 30 of CGST Rule, 2017?

5. What will be the value of supply, in case, Applicant adopts Rule 31, instead of Rule 30 of CGST Rule, 2017 in terms of proviso to Rule 31 of CGST Rules?

6. Whether paragraph 2A of Notification no 03/2019-Central Tax (Rate) dated 29th March, 2019, is ultravires Section 15(5) of CGST Act, 2017 and hence is inapplicable until there is prescription of rules in terms of Section 15(5) read with Section 2(87) of CGST Act, 2017?