Authority for Advance Ruling (AAR)

1 Notification No. 66/2017 will applicable for turnkey contract? 

2. Is GST payable on advance received against supply portion in Turnkey contract..?

 3. Identification of rates for supply and service separately under single contract can be read as divisible contract …?

1.  Whether the Bruhat Bengaluru Mahanagra Palike, Banglore are exempt from GST for obtaining security services on outsource basis from security agency as per the pure services under 12th schedule to Article 243-W of the Constitution and under 11th schedule to Article 243-G?

Whether rent received from the Department of Social Welfare is taxable or not?

1. Whether the professional services for assistance in filing of corporate tax returns provided to BWSSB is an exempt supply as referred in Sl No.3 (chapter 99) of table mentioned in Notification 12/2017 Central Tax (Rate) dated 28 June 2017?

Whether GST under reverse charge mechanism on issuance of corporate guarantee is payable one-time or on periodical basis, considering that the guarantee has been issued only once and is valid for specified period of time without requirement of any periodical renewal in terms of Rule 28(2) of the CGST Rules

Q1. Whether Goods and Service tax was required to be paid on the charges paid to the Railways on behalf of Operator and those charges were recovered from the Operator? 

Ans- Yes, GST was required to be paid by the Applicant on the charges paid to the Indian Railways for operation of POWas discussed earlier in point no. F-7. 

Q2. Why not the said charges were come under the scope of the pure agent? 

Ans- The said charges are not covered under the scope Pure Agent in view of the discussion held in point no. F-8 to F-12 mentioned above. Q3. If charges paid to the Railways on behalf of Operator do not come under the scope of the pure agent or liable to be tax, then what will be the tax Rate? 

Ans- Yes, the charges are paid to the Indian Railways by the Applicant and not operator and therefore are leviable to GST as per the rate mentioned in point no. F-15.

1. Whether the classification of supply of outputs as sale of goods is correct?

 2, Whether the classification of water sold as ‘water including natural or artificial mineral waters and aerated waters, not containing added Sugar or sweetening matter, not flavoured (other than drinking water packed in 20 litre bottles) under heading 2201 is correct?

Whether the applicant is liable to pay any GST on the Royalty payment of Mining Lease to Government of Rajasthan under RCM

The Classification and applicable rate of GST and/ or Compensation Cess on product ‘Tobacco pre-mixed with lime.

a.    Whether “Wooden handle” is exempted from GST which is manufactured by handi craft industries from Chanapattana, Karnataka? 

The application filed by the Applicant for Advance Ruling disposed off as withdrawn.