Authority for Advance Ruling (AAR)

1) Whether the procedure to raise the invoice from Mumbai Head Office for imports received at Haldia Port Kolkata where we do not have any separate GST Registration and Charge IGST from Mumbai to our Customers is correct? or do we have to take separate Registration in the State of West Bengal for the below mentioned transactions?

2) If we do not need separate registration in west Bengal, can we do the transaction on Mumbai Head Office GSTIN, then in case of issuance of e way bill is it correct to Mention the GSTIN of Mumbai and Dispatch place of HaldiaPort ?

Rate of GST on providing services includes operation of canteen/Mess/Eating House/mess operation/ food sales in Hospitals for patients and visitors/Campsite etc.

1) Whether MEP activities (Mechanical, Electrical & Plumbing Works) undertaken by the Applicant falls within the definition of composite supply of works contract as defined under Sec. 2(119) of CGST Act?

2) Whether can the applicant charge GST rate of 12% on MEP (Mechanical, Electrical &Plumbing Works) activities by availing the benefit of Central Tax (Rate) Notification No 01/2018 dated 25th January 2018, if the said supplies are in relation to an housing project enjoying Infra status vide F No 13/6/2009-INF dated 30th March 2017 of Government of India, in Ministry of Finance, Dept. of Economic Affairs?

1.     Whether EPC Contract for electrical cable supply and laying work can be classified as contract for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair, maintenance, renovation, alteration or commissioning of immovable property wherein transfer of property in goods (whether as goods or in some other form) is involved in the execution of such contract.

2   Whether these contracts can be classified as works contracts as per GST Law and whether notification no. 11/2017-Central Tax (Rate) dated 28th June 2017 as amended by notification no.01/2018-Central Tax (Rate) dated 25th Jan 2018 is applicable to the present case?

How to transfer the portion of input tax credit as belonging to Sandila unit (covered by the infrastructure & industrial investment policy 2012 of the State of Uttar Pradesh for claiming refund of UP GST component paid in cash in the prescribed percentage of policy), lying in common electronic credit ledger of one common UP registration opted for 7 units including Sandila unit while migrating to the GST regime with effect from July 2017?

What is the legal procedure for cancellation of flat which is booked in pre-GST Regime and cancelled in post-GST Regime. Also, GST liability in cases where some small amount is retained, for cancellation (after discussion with customer)

Applicability of GST on royalty paid and determination of the liability to pay tax on contributions made to DMF and NMET.

Whether, cooking and subsequent supply of food by the Applicant to educational institutions under Transaction 1 is classifiable as “mess/canteen services” and exigible to GST @ 5%
Whether, cooking and subsequent supply of food by the Applicant in designated premises of its customers other than educational institutions under Transaction 1 is classifiable as “mess/canteen services” and exigible to GST @ 5
Whether, over the counter supply of food & beverages (including MRP Products)  by the Applicant on a stand alone basis in educational institutions under Transaction 2 is classifiable as supply provided by eating joint / mess / canteen etc., and be exigible to GST @ 5% .
Whether, over the counter supply of food & beverages (including MRP Products)  by the Applicant on a stand alone basis in establishments other than educational institutions under Transaction 2 is classifiable as supply provided by eating joint / mess / canteen etc., and be exigible to GST @ 5% in the light of the Circular No.28/02/2018-GST dated 08.11.2018 and Corrigendum dated 18.01.2018.
The Applicant vide their letter dated 10.08.2018 requested to permit them to withdraw the advance ruling application, filed by them on 20.04.2018, stating the reason that all the transactions of the applicant, that were subject matter of the questions raised in the advance ruling application, have been covered, under Notification No.13/2018- Central Tax (Rate) dated 26.07.2018, & are liable to GST @ 5%

Whether pure and mere promotion and marketing services will be “intermediary services” for the purposes of section 12 of the Integrated Goods and Services Tax Act, 2017 for determining the place of supply of such services?
If after sale support services are also provided under a composite contract, would it then be composite supply? What will be the principal supply for such contracts?
Whether the above contracts would qualify as exports if the client is overseas entity, in terms of clause (6) of section 2 of the Integrated Goods and Services Tax Act, 2017 and will be a zero-rated supply as provided in section 16 of IGST Act, 2017?

Applicability of notification & determination of liability to pay tax?