Authority for Advance Ruling (AAR)

Section 54(3)(ii) allows the refund of credit accumulated on account of rate of tax on inputs being higher than the rate of tax on output supplies. Since we are providing the parts to railway supplies, does the notification No. 5/2017 - Central Tax (Rate) dated 28.06.2017 which bars the refund, applicable to our part supplied?

1. Whether we can sell our product to our dealer / distributor by charging GST @ 5.00% as per the notification no.45/2017 & 47/2017?

2. Can a certificate issued by the end user (scientific research organization) mentioning the name of the manufacturer (WE in this case) & the name of the seller (our distributor) be held valid to enable us invoice our product to our dealer at concessional rate of GST @ 5.00%?

1. Since the amount collected as membership fees from Local Organization Member (LOM’s) is in the nature of affiliation fees which is applied for the purpose of meeting the objects of the trust such as various administration expenses, etc.. As also there is no furtherance of business in this activity and neither any services are rendered nor any goods are being traded so also as there is no provision of services to its members, whether GST is applicable on such membership fees received?

2. Whether other incomes received by the Trust is liable to GST?

1. Whether the explanation to Entry No. 234 of Schedule I to Notification No. 01/2017 - Central Tax  (Rate), as amended from time to time, shall apply to construction of new 33/220 KV Pooling Substation at Badwar, REWA along with associated 220 KV DCDS Transmission line (Route length 3.0 Kms) and associated feeder bay work on total Turnkey basis against Bid Identification No. RUMS/2016-17/372/014 (Lot-I) under World Bank Financing?      

2. Whether in the facts and circumstances of the case, value of all the goods supplied under the contract, independent of the Works Contract being executed in the contract shall form part of the Works Contract and taxed as service. 

The Applicant wishes to know the applicability of provision of S. No. 3 of the table of Notification no. 12/2017, Central Tax (Rate), Dated - 28-06-2017 on services received by the applicant from M/s Primeone work force Private Limited being Pure services (Excluding works contract services or others composite supplies involving supply of any goods).

The Applicant wishes to know whether Re-rolled strip 108 SP is covered under HSN 81110010 or not.

Whether “LABORATORY REAGENT” is classifiable under Tariff Heading 38220090 at S.No.80 of Schedule II oras “Goods which are not specified in Schedule I, II, IV, V or VI” at Sl. No. 453 of Schedule III under the CGST Notification No.1/2017-Central Tax (Rate), dated 28th June, 2017 (as amended) and Notification No. 35/2017- State Tax 2 dated 30.06.2017 (as amended)?

“Whether GST is leviable on the sale of shop which is 44yrs old and between lessor to the lessee / or any other person?” 

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 from State Urban Development Authority (herein after referred as “SUDA”) and the PMC under the contract for PradhanMantriAwasYojna (PMAY in short) would qualify as an activity in relation to function entrusted to Panchayat or Municipality under Article 243G or Article 243 W respectively, of the Constitution of India?

Q- 2-If answer to first question is in affirmative, whether, such services provided by the applicant would qualify as Pure service (excluding works contract service or composite supplies involving supply of any goods) as provided in serial number 3 of Notification No. 12/2017- Central Tax (Rate) dated 28-06-2017, as amended (S. No. 3A) by Notification No. 2/2018- Central Tax (Rate) dated 25 January, 2018 issued under Central Goods and Service Tax Act, 2017 and corresponding Notifications No. K. A.N.I.-2-843/X1-9(47)/17-U.P. 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.

Whether transformers supplied to Indian Railways can be classified as 'Parts of railway or tramway locomotives or rolling stock’ under HSN ‘8607' and thereby subjected to GST@ 5% or the transformers shall be categorized under HSN 8504 and subjected to GST@ 18%?”