Authority for Advance Ruling (AAR)

Whether services provided under vocational training courses recognized by National Council for Vocational Training ( NCVT) or State Council of Vocational Training (SCVT) is exempt either under Entry No. 66 of exemption list of Goods and Service Tax Act 2017 or under Educational Institution defined under Notification 12/2017 Central Tax (Rate)

1Whether the services of construction of the R&R Colony supplied by the Applicant would be taxed as a part of the composite supply of mining service or the same would be taxed separately as a supply of works contract service.
2.Whether the Applicant will be eligible to avail Input Tax Credit of tax paid to the sub-contractor on works contract services for construction of R&R colony, or the same would be disallowed in terms of Section 17(5)(c) of the CGST Act, 2017.

a. Whether the impugned supply can be regarded as ‘composite supply’ and whether the rate of tax of the principal supply could be adopted for the whole of supplies?

b. The applicant hereby seeks determination in respect of the following specific questions:

i. Whether sale of LPG, Collection of Take or Pay Charges for not lifting minimum assured quantity and rental charges for supplier gas system installed at the customer premises to store the LPG which is a condition precedent for supply of LPG be treated as composite supply under section 2(30) of GST Act, 2017?

ii. Whether supply/sale of LPG be treated as principal supply for above mentioned transaction?

1.The applicant is providing residential land on lease basis for which they are charging or receiving lease premium whether GST is leviable or not?
2.Please also clarify whether GST is leviable on the maintenance charges and lease rent received on such residential land.

1. Whether the construction of Institute of Security and Law Enforcement Studies at Addu City in Maldives, constructed for Government of Maldives under an Memorandum of Understanding between India and Maldives falls within the GSTnet?

2. Who is the recipient of service in the instant case?

3 What is the place of supply in respect of the works contract for setting up of seating up of the Institute of Security and Law Enforcement Studies at ADDU City in Maldives?

1.  Applicability of GST on Repair and maintenance fund and sinking fund.

2. Whether or not exemption Limit of Rs.7500/- per member is applicable on above two  components of maintenance bill by the housing co-operative Society to members of  society.

1.  Whether receipt of prize money from horse race conducting entities in the  event horse owned by the applicant wins the race would amount to 'supply  under section 7 of the Central Goods and Service Tax Act, 2017 or not  and consequently, liable to GST or not?
2.  Whether the applicant is required to reverse the input tax credit availed on the GST  paid on inputs?

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?

i. Whether the value of assets which are outside the purview of GST is required to be included in the value of assets for the purpose of apportionment towards transfer of input tax credit in case of de-merger in terms of Section 18(3) of CGST Act, 2017 read with Rule 41(1) of CGST Rules, 2017?
ii. If the answer to Question
(i) is yes, whether following assets are required to be considered for the purpose of determining the value of assets for apportionment towards transfer of input tax credit in case of de-merger in terms of Section 18(3) of CGST Act, 2017 read with Rule 41(1) of CGST Rules, 2017:
a) Assets which are created only to comply with the requirements of the Accounting Standards;
b) Assets which are not being transferred as part of de-merger.
iii. If the answer to Question I and / or 2 are yes, whether the assets which are not attributable to any particular GSTIN be considered in the GSTIN of the head office of the Company for the purpose of computation of asset ratio?

i. Whether the street lighting activity undertaken under the Energy Performance Contract dated 1st March 2019 (Which involves supply of various goods and rendition of various services), is to be considered as a Composite Supply the CGST/KGST Act2017?
ii. If so, whether Supply of luminaries, without which there can be no energy conservation, and which is the primary deliverables, constituting approximately 70% of the total project cost, can be construed as the principal supply? What would be the applicable rate of GST on supply made under the contract?
iii. If supply of services is held to be the principal supply, which of the various services being rendered would constitute the principal supply? What would be the applicable rate of GST on supply made under this contract?
iv. Whether the applicant is entitled to the benefit of exemption under entry 3A of Notification No.12/2017-Central Tax (Rate) dated 28.06.2017, as amended?
v. If the transaction is treated as a supply of luminaries, what is the time of such supply? Whether “Applicant ESCO” would be liable to pay tax at the time when invoices are issued as envisaged in Explanation 1 to Section 12(12) of the CGST/KGST Act oronly at the time when the possession and ownership in goods are vested in “BBMP” at the end of tenure? 6.What would be the value of the aforesaid taxable supply given the fact that payments are to be received based on energy savings, which can be computed on a monthly basis, with reference to the energy auditor certifying the workings submitted by applicant?