Authority for Advance Ruling (AAR)

Q1. How to avail input tax credit for excise duty paid under Rule 3(58) of the Cenvat Credit Rules?

Ans Not answered as this question is withdrawn by the applicant at the time of proceedings of hearing of the case.

Q2 Whether they are eligible to avail input tax credit against unutilised cenvat credit such as Education cess, Secondary & Higher secondary Education cess & Krishi Kalyan cess lying in our books of Accounts?

Ans. Answered in the negative.

Q. Whether marine paints supplied by the applicant, would be considered to be a part of ship and accordingly be then classified under Sl No. 252 of Schedule I of Notification No. 1/2017 of Central Tax (Rates) dated June 28, 2017?

Answer: Answer in the negative.

(a)- Whether Supply of Comprehensive annual maintenance service which may also involve incidental supply of spare parts / goods should be classified as a composite supply or mixed supply?

(b)- In case the said contract is considered as composite supply, what is the principal supply between goods or services?

(c)- In case goods are considered as principal supply, how the taxability should be determined considering the following:

i- The contract would entail supply of various goods falling under different tax brackets.

ii- These goods would be supplied on a need basis as and when required at different points of time.

iii- There is no fixed value ascribed for goods in the contract considering these goods would be supplied depending upon condition of the locomotive at the time of maintenance.

(d)- In case services are considered as principal supply, what tax rate should be applicable?

(e)-In case of the said contract, what is the relevant place of supply and type of tax which needs to be discharged (i.e. CGST & SGST or IGST)?

The applicant supplies works contract service, involving supply of materials as well as services like erection of towers and commissioning of transmission lines. Whether applicant is liable to pay tax on transportation and allied services relating to delivery of the materials.

i) Whether TPADL is eligible to avail the exemption from levy of GST under Entry No. 25 of Notification 12/2017-Central Tax (Rate) dated 28.06.2017 bearing description 'Transmission or distribution of electricity by an electricity transmission or distribution utility' with respect to the non-tariff charges recovered from its customers?

(ii) Whether TPADL is liable to pay tax on the aforesaid recovery made from its customer?

Whether the supplies made to SRI HARI KOTA HIGH ALTITUDE RANGE ( SHAR),/ SATISH DHAWAN SPACE CENTRE, located at Sri Hari Kota, Andhra Pradesh, are eligible for concessional rate of tax as per the notifications 45/2017 (Central Tax – Rate), dated 14th November 2017,  and 47/2017 ( Integrated Tax-Rate), dated 14th November 2017.

Q. What is the correct Harmonized System of Nomenclature (HSN) code and the applicable GST rate for our products MIDEL eN 1204 (rapeseed oil based dielectric transformer fluid) and MIDEL eN 1215 (soya oil based dielectric transformer fluid) in terms of Notification No. 1/2017-Central Tax (Rate) dated 28 June 2017?

Answer. The product would fall in schedule entry 27 of Schedule 11 of the Notification No. 1/2017 6% each of Central/State Tax (Rate) under Tariff Heading 1518 and thereby taxable Central Goods and Services Tax and Maharashtra Goods and Services Tax.

Q.1. Whether GST is applicable on Liquidated Damages in case of -

Type1 ie. Operation & Maintenance activities

Type2 ie. Construction of new power plants or renovation of old plants or is applicable in both cases?

A.1. In terms of the aforesaid agreement, GST would be applicable on the Liquidated Damages.

Q2. If GST is applicable, kindly clarify the following related aspects also

Q2A. Whether the GST on Liquidated Damages is covered under Schedule II entry No 5(2)(e) vide HSN code 9997-Other Services rate 18% is correct or any other entry is relevant?

Various issues on errection of solar power generating system; Applicability of Notification.No. 01/2017, Entry : 234

i. By virtue of tripartite agreement between NDDB, State Government & Unions, whether the arrangement between NDDB and Unions would be considered as supply between ‘related persons’ in accordance with Schedule 1 of the Central Goods & Service Tax Act, 2017?

ii. Assuming answer to above point is affirmative, whether the applicant would be required to determine value of activities undertaken by them in accordance with Section 15(5) of CGST Act, 2017 read with Rule 28 of the CGST Rules, 2017?