Authority for Advance Ruling (AAR)

Whether contributions/participation money paid/ stakes bought by the players for playing physical/offline game of bridge (when played for money) or winning thereof or organizing games/tournaments of bridge (when played for money) qualify as supply of specified actionable claims under section 2(102A) of the GST Act, 2017.

Whether the upfront premium payable by the applicant towards the services of by way of granting of long-term lease of thirty years, or more of industrial plots or plots for development of infrastructure for financial business by Shyama Prasad Mookerjee Port, Kolkata is exempted under entry 41 of Notification No. 12/2017-CGST (Rate) dated 28.06.2017.

Whether works of survey, design, drawing, estimate and preparation of comprehensive plan related to water supply schemes of local bodies/municipalities being undertaken by the applicant can be classified as Pure Service as specified in serial number 3 of the Notification No. 12/2017 Central tax (Rate) dated 28.06.2017.

Q. Whether the activity of providing, laying, jointing, testing and commissioning of sewer system and all ancillary works is exempt under entry 3B of the NN 13/2017-CT (Rate) dated 28.06.2017.?

 Ans. The activity of providing, laying, jointing, testing and commissioning of sewer system and all ancillary works by the applicant to Municipal Council Kotputli, being a local authority is not exempted under entry 3B of the NN 13/2017-CT (Rate) dated 28.06.2017.

Q. Whether the activity of providing, laying, jointing, testing and commissioning of sewer system and all ancillary works is exempt under entry 3B of the NN 13/2017-CT (Rate) dated 28.06.2017.? 

Ans. The activity of providing, laying, jointing, testing and commissioning of sewer system and all ancillary works by the applicant to Nagar Nigam Bikaner, being a local authority is not exempted under entry 3B of the NN 13/2017-CT (Rate) dated 28.06.201

Q. Whether the activity of providing, laying, jointing, testing and commissioning of sewer system and all ancillary works is exempt under entry 3B of the NN 13/2017-CT (Rate) dated 28.06.2017.? 

Ans. The activity of providing, laying, jointing, testing and commissioning of sewer system and all ancillary works by the applicant to Nagar Nigam Kota, being a local authority is not exempted under entry 3B of the NN 13/2017-CT (Rate) dated 28.06.2017.

The Applicant has executed an agreement with a Logistics Service Provider for clearance/handling of goods from customs and for storage of imported goods in the warehousing unit of the logistics service provider. The applicant sought for Advance Ruling with regard to the activity of the transfer of title of goods stored in FTWZ Unit by the applicant to its customers in Domestic Tariff Area (DTA) or multiple transfer within the FTWZ.

Question:- Applicability of GST rate and classification of supply of goods/services in case of sale of space in print media.

(i) Whether the Applicant is eligible to avail Input Tax Credit (‘ITC’) on the Goods and Services Tax (‘GST’) borne by the Applicant on the transaction of assignment of land leasehold rights, consent for assignment etc. comprising of the following payments: (a) Payment(s) to the existing leaseholders (‘Assignors’) for assignment of land leasehold rights (b) Payment(s) for receiving consent from MIDC for transfer of the leasehold rights to the Applicant (in case of leasehold rights acquired from Cavalcade); (c) Recurring lease payment charges payable to MIDC; 

(ii) Whether the Applicant is eligible to avail Input Tax Credit (‘ITC’) on the Goods and Services Tax (‘GST’) borne by the Applicant on the payments made to Assignors towards service of tree cutting, clearance of electrical lines, demolition of existing building structures etc. and such other ancillary activities performed in respect of the leasehold land? 

(iii) Whether the Applicant can avail and utilize the ITC on transactions mentioned in (i) & (ii) above in the year of receipt of service, even though the cloud services from the said plot of land leased will be provided only after the Data Centre is constructed on the said plot at a future date? (iv) If the answer to question (i) is in negative and it is held that restriction on ITC under Section 17(5)(d) of the Central Goods and Services Tax Act, 2017 is attracted, whether ITC attributable to the unexpired period of lease during which no construction activity will be undertaken by the Applicant can be availed and utilized by the Applicant?

1. What is the rate of tax in respect of work allotted by Maharashtra Jeevan Pradhikaran ('MJP') as a part of Jal Jeevan Mission which is a mission of Government of India allotted, performed & invoiced before 01.01.2022?

 2. What is the rate of tax in respect of work allotted by Maharashtra Jeevan Pradhikaran ('MJP') as a part of Jal Jeevan Mission which is a mission of Government of India which is performed & invoiced after 01.01.2022 but which is allotted before 01.01.2022? 

3. What is the rate of tax in respect of work allotted by Maharashtra Jeevan Pradhikaran ('MJP') as a part of Jal Jeevan Mission which is a mission of Government of India allotted, performed & invoiced after 01.01.2022)? 

4. Who is the service receiver within the meaning of Sec.2 (93) of CGST/MGST Act in respect of amounts received as grants by MJP which are paid to the applicant on services provided before 01.01.2022?

 5. Who is the service receiver within the meaning of Sec.2 (93) of CGST/MGST Act in respect of amounts received as grants by MJP which are paid to the applicant on services provided after 01.01.2022? 

6. Whether appointment of MJP as an agency to implement water supply schemes amounts to delegation of sovereign function enumerated in Sch. XI & XII within the framework of Constitution of India so as to hold that MJP has performed the function entrusted under Article 243G & 243W of the Constitution of India?