Authority for Advance Ruling (AAR)

1. Whether the supply of manpower services to Zilla Panchayat (Social Welfare Department) and Taluka Panchayat are exempted from GST under Sl.No.3 of the Notification No.12/2017-Central Tax (Rate) as Pure Services?

a). Whether the tree pruners covered by HSN Code 82016000 relates to Agricultural implements manually operated or animal driven i.e. hand tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes, axes, bill hooks and similar hewing tools; secateurs and “pruners of any kind”; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry other than Ghamella”

. b). Whether the supply of Agriculture Hand Tools i.e., Tree Pruners to farmer is exempt from the CGST /SGST/IGST Act.

1) Whether statutory levies collected by the Petroleum & Explosives Safety Organization (PESO), Ministry of Commerce & Industry, GOI under the Explosives Act, 1884 read with the Gas Cylinder Rules, 2016 and Static & Mobile Pressure Vessels (Unfired) Rules, 2016 for issuance of licence are liable to goods and services tax as per the Central Goods and Services Tax Act, 2017 and rules framed thereunder? 

2) If the answer to the above question is in the negative, whether statutory levies collected by the Petroleum & Explosives Safety Organization (PESO), Ministry of Commerce & Industry, GOI under the Explosives Act, 1884 read with the Gas Cylinder Rules, 2016 and Static & Mobile Pressure Vessels (Unfired) Rules, 2016 for issuance of licence are exempt under Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017 Sl-47 and also Notification No.9/2017-Integrated Tax (Rate) dated 28.6.2017 Sl-49? 

3) Whether statutory levies collected by the Department of Factories, Boilers, Industrial Safety and Health, Government of Karnataka in respect of storage of LNG in the factory under the Factories Act, 1948 and Karnataka Factories Rules, 1969 for issuance of licence are liable to goods and services tax as per the Central Goods and Services Tax Act, 2017 and rules framed thereunder? 

4) If the answer to the above question is in the negative, whether statutory levies collected by the Department of Factories, Boilers, Industrial Safety and Health, Government of Karnataka in respect of storage of LNG in the factory under the Factories Act, 1948 and Karnataka Factories Rules, 1969 for issuance of licence are exempt under Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017 Sl-47 and also Notification No.9/2017-Integrated Tax (Rate) dated 28.6.2017 Sl-49? 

5) Whether statutory levies collected by the Karnataka Fire & Emergency Services Department, Government of Karnataka for issuance of a no objection certificate for a building plan approval are liable to goods and services tax as per the Central Goods and Services Tax Act, 2017 and rules framed thereunder? 

6) If the answer to the above question is in the negative, whether statutory levies collected by the Karnataka Fire & Emergency Services Department, Government of Karnataka for issuance of a no objection certificate for a building plan approval are exempt under Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017 Sl-47 and also Notification No.9/2017-Integrated Tax (Rate) dated 28.6.2017 Sl-49?

 7) Whether Registration fee or Stamp Duty collected by the Government of Karnataka in respect of registration of lease agreements for periods exceeding 11 months under Registration Act, 1908 are liable to goods and services tax as per the Central Goods and Services Tax Act, 2017 and rules framed thereunder?

 8) If the answer to the above question is in the negative, whether Registration fee or Stamp Duty collected by the Government of Karnataka in respect of registration of agreements under Registration Act, 1908 are exempt under Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017 Sl-47 and also Notification No.9/2017-Integrated Tax (Rate) dated 28.6.2017 Sl-49? 

9) Whether in the facts and circumstances of this applicant’s case obtaining of all the above licenses, permissions, sanctions, no-objections issued by the Central Government / Union Territory or local authority, qualify as a supply of service in terms of section 7 of the GSTA?

1. Whether selling of residential units in the project Saviour Park after ‘deemed completion’ or ‘first occupation’ in that phase (Phase IV) of the project is taxable or exempt Supply. 

2. If answer to the above is affirmative, unit sold after which date shall be treated as exempt from GST.

1.Whether the activities of the applicant under the agreement can qualify as 'composite supply under GST law with Principal Supply as "Support services to agriculture, forestry, fishing, animal husbandry" as provided in the SL No 24 of Notification 11/2017-Central Tax (Rate) dated June 28, 2017 (as amended time to time) having SAC code 9986. 

2. If the answer is affirmative, whether taxable rate applicable would be NIL in term no. 24 of Notification 11/2017-Central Tax (Rate) dated June 28, 2017.

1. Applicable GST Tax Rate on Rental / Leasing Charges for Industrial Equipment’s provided with operator falling under HSN Codes: 84151090, 84798920, 84145930

1. Whether the transaction of sale of goods by Tecnimont Pvt. Ltd. (TCMPL) to Indian Oil Corporation Ltd. (IOCL) on High Seas Sale basis in terms of Contract No. 44AC9100-EPCC-1 would be covered under Entry No. 8(b) of Schedule III of the CGST Act and shall be excluded from the value of work contract service for charging GST? 

2. Whether the transaction of sale of goods on high seas sale basis by the Applicant to IOCL in terms of Contract No. 44AC9100-EPCC-1 would be treated as works contract and whether Applicant is liable to charge GST on the goods sold on high seas sale basis to 1OCL? If yes, what will be the applicable rate of tax on such goods supplied?

1.Whether the subsidized deduction made by the applicant from the employees who are ultimate recipient of canteen facility provided in factory/corporate office would be considered as ‘supply’ under the provisions of section 7 of the CGST Act, 2017 and the GGST Act, 2017? 1. If the answer to the above is affirmative, the value at which the GST is payable ?

 2. Whether the Company is eligible to take the ITC for the GST charged by the CSP for canteen services, where the canteen facility is mandatory in terms of section 46 of the Factories Act, 1948.

1. Whether the applicant is eligible to take ITC as ‘inputs/capital goods’ or ‘input services’ on the purchased roof top solar system with installation & commissioning in terms of sections 16 & 17 of the CGST/GGST/IGST Act? 

2. Whether the roof top solar system with installation and commissioning constitute plant and machinery of the applicant which are used in the business of manufacturing welding wires and hence not blocked input tax credit under section 17(5) of the CGST/GGST/ IGST Act?

1. Whether the applicant is eligible to take ITC as ‘inputs/capital goods’ or ‘input services’ on the purchased roof top solar system with installation & commissioning in terms of sections 16 & 17 of the CGST/GGST/IGST Act?

 2. Whether the roof top solar system with installation and commissioning constitute plant and machinery of the applicant which are used in the business of manufacturing welding wires and hence not blocked input tax credit under section 17(5) of the CGST/GGST/ IGST Act?