Q.1.Whether selling of residential flats after date of completion certificate of commercial shops or after first occupancy in building is exempt supply?

Q.2. Manner of reversal of ITC on expenses incurred upto date of completion certificate shops.

Q.3. Manner of claiming ITC on expenses incurred after date of completion certificate of commercial shops.

Whether the educational assessment examination (ASSET) with its variants) provided by the applicant to school/educational organization is exempted from payment of GST under Sr. No. 66(b)(iv) of the Not. No. 12/2017-CT (rate) dated 28.06.2017 and entry No. 69(b)(iv) of Not. No. 9/2017-Integrated Tax (Rate) dated 28.06.2017 as well as equivalent SGST Notification.

Determination of time and value of supply of goods or services or both.

1. What will be the value of supply for the transaction of sale of residential/ commercial property with undivided rights of land? 2. In the case of construction of residential/commercial complex, the builder charges an amount which is inclusive of land or undivided share of land. As per Not No. 11/2017-CT (Rate) and 08/2017-I.T (Rate) both dated 28.06.2017 the land value is deemed to be one third (33.33%) of the total amount (i.e. value including land value) and GST is payable on balance amount. But in applicant’s case the value of Land is clearly ascertainable. In that case actual cost of Land can be deducted for the for the purpose of arriving at the taxable value of supply?

Q.1  What is the classification of service provided in accordance with Notification 11/2017-CT (Rate) dated 28.06.2017 read with annexure attached to it, , for which royalty is being paid.

Q.2   What is rate of GST on given services provided by State of Gujarat to Giriraj Quarry Works for which Royalty is being paid?

The Applicant Company is registered in the State of Rajasthan and having GSTIN in State of Rajasthan. The Applicant company has entered into a long term Lease Agreement of 99 years with RLDA for undertaking residential & commercial development along with development of financial infrastructure as on 08.11.2019. The Applicant Company paid a sum of Rs. 158657105.00 in parts by way of RTGS on separate days in the month of February, 2019 as Security deposit which, in case of breach is refundable after forfeiting the bid security deposited separately for both the Plots as per the terms of the lease agreement which is Rs. 3300000.00 for Plot A and of Rs. 5200000.00 for Plot B. The issue to be examined in the present case is whether the amount paid prior to 29.03.2019 in pursuance to the lease agreement of 99 years executed on 08.11.2019 are exempt from levy of GST or not;

1. Applicant is engaged in the business of banking as a regional Rural Bank. It accepts deposit from its customers. It is statutorily require to pay premium to Deposit Insurance and Credit Guarantee Corporation (In short "DICGC) on these deposits, on which GST is collected by the DICGC. Now the bank is availing and intends continue to avail credit of GST paid, as prescribed under respective GST Acts, as it is an inward supply for the purpose of its banking business. To avoid any future litigation, bank now seeks advance ruling, whether input credit of GST on this inward supply is just and proper under the GST law?

(a) whether Food supplied to Hospitals i.e. Government Hospital, Private Hospitals and Autonomous Bodies on outsourcing basis, GST is chargeable?

(b) If GST is chargeable what is the tax rate? If no GST is chargeable on the Supply of food, the GST already paid by the Hospitals and remitted to Government is recoverable from their future bills?

Whether EPC Contract in respect of power distribution and Transmission company fall under the category of “Government Entity” as per GST notification number 1/2018 – Central Tax(Rate), if so the rate of GST applicable.

Q(i) .Whether the Project Development Service (ie. Detailed Project Report Service)and project management consultancy services (PMCS) provided by the applicant to reciepient under the contract from State Urban Development Authority (SUDA)and project management consultancy services (PMCS) under the contract of PrandhanMantriAwasYojna (PMAY) woould qualify as an activity in relation to function entrusted to Panchayat or Munshipality under article 243G or article 243W respectively , of the constitution of India?

Q(ii)-If answer to firts question is in affirmative then whether such services provided by the applicant would qualify as pure services (Excluding works contract service or composite supply involving supply of any goods) as provided in serial no. 3 of notification no. 12/2017-Central Tax (Rate) dated 28 june 2017, as amended (S.N. 3A) by notification no. 2/2018 Central Tax (Rate) dated 25 january 2018 issued under Central Goods and Services Tax Act 2017 (CGST) and Corresponding Notification No. KA.N.I.-2-843/XI-9 (47)/17-UP-Act-1-2017-order-(10)-2017 Lucknow dated june 30 2017, issued under Uttar Pradesh Goods and Services Tax Act, 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.