Authority for Advance Ruling (AAR)

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Manufacturing food as take away only with no sitting facility, is a restaurant service or manufacturing of goods.

Whether supplies of power solutions, including UPS, servo stabiliser, batteries etc. can be treated as Composite Supply within the meaning of Section 2(30) of the CGST/WBGST Act, 2017 (hereinafter referred to as “the GST Act”)?

Health care services provided by clinical establishments, an authorised medical practitioner or para-medics are exempted vide SL.No.74 of the Notification No. 12/2017- Central Tax (Rate) dated 28th June, 2017.  Therefore the issue/s before us to decide are

a. Whether the Applicant qualifies as clinical establishment?

b. Whether the services provided by the applicant qualifies to be health care services?

“Whether GST is leviable on the rent payable by a Hospital, catering life saving services?”

1. “Whether the contract, executed by them for KPTCL, is a divisible contract [Supply of goods & Supply of Services] or an indivisible contract [ works contract]?”

2. “Whether the tax rate of 12% [CGST-6% + SGST-6%] is applicable to the above contract, in pursuance of Notification No.24/2017-Central Tax (Rate) dated 21.09.2017?”  

Whether the service provided to the Universities abroad is to be considered “export” within the meaning of Section 2(6) of the Integrated Goods and Services Act, 2017 ?

a)Supply of Resturant And lodging servcies to employees ,customers,visitors & gusets of SEZ units in karnataka.

b) "Exemption to SEZ units located in state of  Karnatka. a) Section 7(5) (b) of the IGST Act :treats supply of Goods /Services to or by  SEZ as a deemed Interstate  supply     b) Section 16(1) (b) of the IGST Act : defines the term "Zero rated Supplies " to include Exoprts and supply of goods/Services to SEZ's

c) & e)Whether the Hotel Accommodation & Restaurant services provided by them, within the premises of the Hotel, to the employees & guests of SEZ units, be treated as supply of goods & services to SEZ units in Karnataka or not ?”

Whether the applicant will be liable for registration under any clause of Section 24 of the GST Act even if it is not making any taxable supply?

a) Whether supply of turnkey Engineering, Procurement & Construction (‘EPC’) Contract for construction of solar power plant wherein both goods and services are supplied can be construed to be a Composite Supply in terms of Section 2(30) of CGST Act, 2017.
b) If Yes, Whether the Principal Supply in such case can be said to be ‘Solar Power Generating System’ which is taxable at 5% GST.
c) Whether benefit of concessional rate of 5% of solar power generation system and parts thereof would also be available to sub-contractors.
Supply in terms of Section 2(30) of CGST Act, 2017