Authority for Advance Ruling (AAR)

Rejection of the application for advance ruling

Whether applicant should charge GST @ 18% for providing manpower service only on the services charges or on the total bill amount?

(a) What will be the SAC applicable to the activities undertaken by M/s Vevaan Ventures?
(b) Whether the exemption given under Notification No.9/2017 - Inegrated Tax (Rate) dated 28.06.2017 is applicable to the applicant?
(c) Whether the applicant can avail input tax credit of tax paid or deemed to have been paid?
(d) Whether the applicant is liable to pay tax on outward services, if yes, at what rate?
(e) Whether the applicant is required to be registered under the Act?

(a) Is the applicant eligible to be registered under GST Act?
(b) Is there any tax liability on services rendered to the Hospitals/Laboratories/ Biobanks registered in United States of America (USA) and other countries include export of Intellectuals like clinical data completions, analysis, clinical opinion advisory consultation through Phone calls, Video Conference, Mails and other Electronic devices and the applicant is living in India and services rendered from the place of India?
(c) Is there any tax liability on Health Care Services-Medical Services and Paramedical Services (Para-time practicing in Clinic) rendered in India to the recipient from India?

Whether applicant should charge GST @ 18% for providing manpower service only on the services charges or on the total bill amount?

Classification and rate of tax leviable on  Bollards, Bolts (fixtures), Nuts (fixtures), Screw (fixtures), Washer (fixtures), Frontal Frames, Fascia Pads – UHMW PE pads, Buoys, Chains, Swivel/D-Shackle/ Chain tensioner and Rubber Fender (both types).

A. Whether AMTS would be qualified as 'Local Authority' as defined under the Central Goods and Services Tax Act, 2017?
B. Whether AMTS is liable to pay GST on procurement of security services received from any person other than body corporate under reverse charge mechanism, considering the exemption granted in Sl. No. 3 of Notification No. 12/2017 - Central Tax (Rate) or Sl. No. 3 of Notification No. 09/2017 - IGST (Rate)?   
C. Whether AMTS is required to pay GST on advertisement services or the service recipient of AMTS is required to pay GST under reverse charge mechanism considering Notification No. 13/2017-Central tax (Rate) dated 28-06-2017?     
D.  Whether AMTS is required to be registered as a Deductor under GST as per the provision of Section 24 of the CGST Act?

The application for advance ruling filed by the applicant is dismissed as withdrawn at the behest of the applicant.

1. Whether above described services (in brief facts) considered to be Export of Service or not?
2. If Yes, then we are eligible for Zero Rated Supply under Section 16 of the IGST Act, 2017?”

Q-1 whether the project Development service (i.e Detailed Project Report service) and project Management Consultancy services (PMCS) Provided by the Applicant to recipient under the Contract for SUDA And the Project Management Consultancy services (“PMC”) under the Contract for PMAY would  Qualify as an Activity in relation to Function entrusrted  to Panchayat or Municipality  under Article 243G or Article 243W respectively, of the Constitution of India?

Ans- No.

Q-2 if Answer to Question  is in Affirmative, would such Services provided by the Applicant Qualify as “PURE services (excluding works Contract service or other Provided in serial number 3 of  Notification No. 12/2017 –Central Tax (RATE) dated 28 june,2017 as amended (S.No.3A)  by Notification No.2/2018 Central Tax (RATE) dated25 January, 2018 issued under Central Goods And Services TaxAct,2017 (CGST) and Corresponding Notification No.KA.NI.-2 843/Xi-9 (47)/ 17-U.P Act-1-2017 –Order –(10)-2017 Lucknow dated June30, 2017 issued under Uttar Pradesh Goods And Services TaxAct,2017 (UPGST Act), where The project cost includes the cost of service rendered along with reimbursement of cost of Procurement of goods for rendering such service, and, thus be eligible for Exemption from levy of CGST and UPGST, respectively.

Ans- Not applicable