Authority for Advance Ruling (AAR)

Whether the supply of services by M/s. Sampada Caterers to the members of VCA Recreation Club for supply of food and drinks by M/s. Sampada Caterers  in the Restaurant and bar/permit room of VCA Recreation Club fall under the ambit of Restaurant service and the  Notification No. 46/2017 Central Tax (Rate) dated 14th Nov, 2017 effective from 15th Nov, 2017 be applicable for the above mentioned Services or the said services fall under  outdoor Catering Service as both these services now attract different rate of Tax ?

1. What does the phrase "Put-up in sets" & "Presented together" as used in Section note 1 of Section VII, note 3 of Section VI and General note to Ch. 32 means, Does it meant, physically together and supplied as one commodity at one price consisting of 2 or more ingredients of desired proportion such that if mixed together for obtaining the desired product. OR Invoiced together though separately packed and supplied as different commodities at different prices but in desired proportion as intended to be mixed together for obtaining the desired product. 

1. Can the supply of food services in the restaurant by the applicant within its premises to the employees and guests of SEZ units be treated as supply to SEZ units or not ?

2. Can supply of services in the hotel accommodation provided by hotel to the “employees and guests of SEZ units “can be treated as supply to SEZ units or not ?

3. Whether the supply of food for consumption by hotel, eating house or restaurant away from restaurant eating house premises in the designated area of another company, for the employees and guests of the another company be treated as outdoor catering or canteen service ? 

Does  service involving nurturing, nursing and maintenance of flowers, fruits including coconut trees, greeneries, lawns etc agreed to be supplied by a contractor to the Applicant Trust, having its ashram establishment for yoga studies and spiritual practices in village Ganeshpuri, District Thane give rise to any incidence of tax under the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017

1.  Whether the supply of photography service is liable to SGST under the Maharashtra Goods and Service Tax Act, 2017 (MGST Act, 2017) and CGST under Central Goods and Service Tax Act, 2017 (CGST Act) or IGST under Integrated Goods and Service Tax Act, 2017 (IGST Act, 2017)

2. Or is it a zero rated “export” supply within the meaning of Section 2(23) r/w Section 2(6) of the IGST Act, 2017?

1.Whether free tickets given as “Complimentary Tickets” falls within the definition of supply under CGST Act, 2017 and thus whether the applicant is required to pay GST on such free tickets
2. Whether the applicant is eligible to claim Input Tax Credit (for short “ITC”) in respect of complimentary tickets?

Determination of liability to pay tax, and whether the applicant is required to get registered or not? ( Applicant is involved in manufacturing of biris, annual turnover is lessthan 20 lakhs, applicant do not have inter-state outwars supply, asked clarification on liability of registration?)

Classification of any goods or services or both;  Whether the laterals such as clamps, bends, tee, coupler ,bush  which form part of an Sprinkler System or Drip Irrigation System shall form part iof Entry No. 195B of schedule II of Notification No. 01/2017 dated 28.06.2017 and will it be taxed at 12%

Determination of the liability to pay tax on any goods or services or both;

Whether Supply, Commissioning, Installation and maintenance of Solar Water Pumping System would attract 5% GST and if such transaction is Work Contract. Further, if the applicant can raise sepertae bills for Supply of goods and Supply of Services.

Classification of Cargo Trolley, used to carry cargo from one place to another place, towable in nature and has solid tyre designed for transportation of baggage and light cargo with minimum payload.