Authority for Advance Ruling (AAR)

Whether the activities carried out in India by the applicant would render the applicant to qualify as an “intermediary” as defined under Section 2(13) of the Integrated Goods and Services Tax Act, 2017 (hereinafter “IGST Act, 2017”) and consequently be subject to the levy of GST?

Whether the value of free of cost supplies by the principal is included in the value of supply by the job worker?

1.Whether sale of the Aircraft by the Official Liquidator to a buyer located outside India qualifies to be an “Export of goods” in terms of the GST  law, and hence, eligible for benefit of zero rated supply as per section 16 of the IGST Act.  This is in view of the fact that the invoice for sale is raised on a buyer located outside India and that is reasonably certain that the Aircraft would be taken outside India post repairs and approvals as stated by the buyer
2.If the place of supply is not outside and this sale of the Aircraft  does not qualify as “export of goods”, then what would be the place of supply?
3.Since the aircraft was imported for operation as Non-Scheduled air transport (passenger) services, can it be treated as aircraft falling under Tariff item 8802 – as aircraft other than for personal use; and since the buyer is a corporate legal entity in USA and would use the Aircraft for commercial purposes, whether the correct GST rate applicable would be 5 percent as per Entry 244 of Schedule I.  Further, since the instant sale of aircraft is a subsequent sale (i.e. sale of  second hand goods) would GST compensation cess be levied on such sale (given that the intention behind compensation cess is that to compensate the states for loss of revenue from the earlier duty levied on manufactured goods).
4.Since the transaction is eligible for benefit of zero-rating, can the Buyer claim a refund of the GST and the compensation cess paid by it.

Whether supply of cleaning and sweeping service to hospitals is exempt

Whether supply of services for managing establising and maintenance of hospitals is exempt

What is the classification of the “Works- Contract” Service pertaining to construction, erection, commissioning and completion of Bridges provided by the Applicant as a sub-contractor to the contractors’ contacts pertaining to construction/widening of roads by the Government Entitles such as NHAI?

‘Instant Tea Whitener’ which would be used like any milk powder used in hotel, restaurants, etc. as well as households for making instant tea and coffee and known as “milk powder” in common trade parlance.

(i) What shall be the classification of the above product manufactured and proposed to be supplied by the applicant?

(ii) What shall be the rate of GST on the said product in terms of the above classification?

(i)- Whether the composite supply of works contract provided by the applicant to NHAI shall be classified under entry (vi) to serial No. 3 of the notification No. 11/2017-CT(R) dated 28 June 2017 (hereinafter referred to as ‘the CGST Rate Notification’) read with Notification No. KANI.-2-842/XI-9(47)/17-U.P. Act-1-2017 –Order-(09)-2017 dated 30 June 2017 (hereinafter referred to as ‘the UPGST Rate Notification’) liable to effective rate of GST (‘Goods and Services Tax’) @ 12% including CGST and UPGST?

(ii)- Whether the composite supply of works contract provided by the applicant to NHAI shall also be classified under entry (vi) to serial no. 3 of the CGST Rate Notification read with the UPGST Rate Notification liable to effective rate of GST @ 12 % including CGST and UPGST?

(iii)- Whether the rate of GST with respect to  the services rendered by the sub contractor to the main contractor i.e. the applicant would be applicable @ 12 in view of entry (vi) and (iv) of the CGST Rate Notification read with the UPGST Rate Notification or @ 18%

Whether the parking lot services provided by contractor appointed by Market Committee, Which is a Government Authority is exempt under Notification No.12/2017 as the parking lot activity is covered under Article 243W of constitution?

What shall be rate of GST on activity of sub-contract for earthwork in relation to construction of access controlled Nagpur-Mumbai Super Communication Expressway (Maharashtra SamruddhiMahamarg)?