Authority for Advance Ruling (AAR)

1.     Musashi receives Inward Supply of Canteen Services for employees working in Manufacturing Unit and against the same distribute coupons to employees on subsidized price to avail canteen services. Question arise as under:
a)    Whether company is eligible to take Input Tax Credit on GST charged by vendor for Canteen Service availed by it for its employees?
b)     Whether distribution of Coupons among employees attracts GST Liability? If Yes, then under which SAC tax shall be deducted?
c)     Is it correct to determine the Fair market value of coupons based on the rate charged to employees?
2.     Company purchases edible items like Sweets, Dry fruits and gifts like electronics, gold & silver coins/articles etc. for the purpose of Business Promotion. Question arises as under:
a)      Whether Company is eligible to take Input Tax Credit on such business promotion expenses or not?

Whether the category of product “Non-woven PP Rice Bags / Sacs” falls under the classification of HSN 63053300 and its applicable of rate of tax   is at 5%?

1. Whether services provided by Padmavathi Hospitality & Facilities Management Services (PHFMS) to DME are classifiable as a function entrusted to a Panchayat or a Municipality under the constitution? If not then can we conclude that no exemption is available to PHFMS?
2. Whether services provided by PHFMS to DME is exempted under Sl.No.3 of Notification 12/2017 Central Tax dated 28.06.2017 read along with amendment dated 25.01.2018?
3. Whether Services provided by PHFMS to DME including institutions of Government Hospitals and colleges are liable for GST or not? If yes, what is the rate of GST applicable to these services
4. Whether services rendered by PHFMS to DME can be classified as pure services or Composite Supplies?

Whether input tax credit can be claimed on works contract services when the output service is not for the purpose of sale but leasing out?

1.Whether the Transitional Provisions under Section 142(11)(c), (Chapter XX) of TNGST Act, 2017/CGST Act, 2017 is correctly applicable for the remaining installments of “Mobilization Advance’, which transitioned into the GST regime and to be adjusted/deducted by the applicant  post the implementation of GST (i.e. Post July 1, 2017).
2.Whether, the applicant  would be liable to pay GST, under the provisions of the TNGST Act, 2017/CGST Act, 2017 and allied laws, on the installments of the ‘Mobilization Advance’, which has transitioned into the GST regime and adjusted /deducted by the applicant  post the implementation of GST (i.e. post July 1, 2017).
3.Whether, the applicant  would be eligible to avail Input tax Credit (ITC) on Service Tax paid which was transferred from Pre-GST period through TRAN-1 Return filed in terms of the section 142(11)(c), under Transitional Provisions (Chapter XX) of both TNGST Act, 2017/CGST Act, 2017.

1. Whether Notification No,12/2017- CT(R) as amended by Notification No. 02/2018- C.T.(R) dated 25.01.2018 S.No.3A is applicable to operation and maintenance part of Contract/s entered prior to implementation of GST?
2. Whether Notification No.12/2017-CT(R) as amended by Notification No. 02/2018-CT(R) dated 25.01.2018 S.No.3A is applicable to operation and maintenance part of contract/s entered post implementation of GST?

1. Rate of Tax on GST for Platting.

2. SAC Number for Platting.

1. Whether GST will be applicable on the transfer of title in moulds from applicant to Indian buyer?
2. If yes, whether the Indian buyer would be eligible to take credit of the GST paid to the applicant for said purchase?

1.  Whether the charges in lieu of maintenance services recovered by the HO from the BO shall qualify as supply of service by the HO to BO?.
2.  Whether the input GST credit with respect to procurements referred to in this Application needs to be claimed by the Applicant under the normal GSTIN of the Company or the Applicant needs to take a separate GSTIN as an input service distributor to distribute the GST credits from HO to BO?

Classification of Goods to identify the HSN:-
1. GST rate on Copra i.e. edible dried coconut for human consumption
2. GST rate on Copra i.e. inedible dried coconut for expression of coconut oil
3. GST rate on Dried coconut not used in expression of coconut oil
4. GST rate on Dried coconut used in expression of coconut oil
5. GST rate on Desiccated Coconut i.e. dried and shredded flesh of coconut used for culinary purpose