Authority for Advance Ruling (AAR)

a.   Determination of correct Classification of Licensing services for the Right to Broadcast and Show Original Films, Sound Recordings, Radio and Television Programmes etc., under SAC 997332.

Whether sale of unbranded /non packaged broken rice generated from manufacturing process will be charged to tax @5%.

Whether services of printing question papers for conduct of examinations to educational institutions as supplied by the applicant shall be treated as exempt supply.

1. Whether the company will charge the GST @ 12 % or @ 18% in the case of the contracts executed before the said notification? (No-03@2022-Central Tax (Rate) dated 13-03-2022 w.e.f 18-07-2022

1. Whether supply of frozen chicken (HSN 02071200 & HSN 02071400) contained in a wholesale bag of 30 Kgs containing 15 small packs of 2 kgs each made to institutional consumers is exempted under Sl. No.9 of notification no.2/2017-CT (Rate)?

2. Whether supply of frozen chicken (HSN 02071200 & HSN 02071400) contained in a wholesale bag of 30 kgs containing 15 small packs of 2 kgs each made to a distributor who would further supply in institutional consumers is exempted under Sl. No.9 of notification no.02/2017 –CT (Rate)?

3. What is the rate of tax for supply of frozen chicken (HSn 02071200 & HSN 02071400) contained in a wholesale bag of 30 kgs containing 15 small packs of 2 kgs each made to non-institutional consumers?

Whether supply of goods from FTWZ facilities by the Applicant to the Resellers located within the same FTWZ of different FTWZ would be subjected to IGST?

If there is no liability to tax under IGST, then whether they are eligible to avail input tax credit on inputs, input services and capital goods used in furtherance of business of such supply of goods from FTWZ to the said Rescllers?

1. Whether the hostel and residential accommodation extended by the applicant hostel would be eligible for exemption under Entry 12 of Exemption Notification no.12/2017-CT (Rate) dt. 28.06.2017 and under the identical notification under the TNGST Act, 2017 and also under entry 13 of Exemption notification no.9/2017. Integrated Tax –Rate dated 28.06.2017 as amended?

2. Whether the Applicant hostel being eligible for exemption under Sl. No. 12 of Notification 12/2017 (CT-Rate) dated 28.06.2017 as amended would at all be required to take registration under the GST Enactments by virtue of the Exemption notifications as aforementioned and also under the provisions of section 23 of the CGST/TNGST Act, 2017?

3. Whether any specific tariff entry is applicable to hostels under the Tariff notification, in the event of requirement of registration?

4. Whether, in the event of the hostel accommodation being an exempt activity, the incidental activity of supply of in house food to the inmates of the hostel would also be exempt being in the nature of a composite exempt supply?

5. Whether the judgement of the Division Bench of the Hon’ble Karnataka High Court in the case of Taghar Vasudeva Ambrish vs- Appellate Authority for advanced ruling. Karnataka reported in Manu/KA/0327/2022 is applicable to the facts of the applicant?

1. Whether the hostel and residential accommodation extended by the applicant hostel would be eligible for exemption under Entry 12 of Exemption Notification no.12/2017-CT (Rate) dt. 28.06.2017 and under the identical notification under the TNGST Act, 2017 and also under entry 13 of Exemption notification no.9/2017. Integrated Tax –Rate dated 28.06.2017 as amended?

2. Whether the Applicant hostel being eligible for exemption under Sl. No. 12 of Notification 12/2017 (CT-Rate) dated 28.06.2017 as amended would at all be required to take registration under the GST Enactments by virtue of the Exemption notifications as aforementioned and also under the provisions of section 23 of the CGST/TNGST Act, 2017?

3. Whether any specific tariff entry is applicable to hostels under the Tariff notification, in the event of requirement of registration?

4. Whether, in the event of the hostel accommodation being an exempt activity, the incidental activity of supply of in house food to the inmates of the hostel would also be exempt being in the nature of a composite exempt supply?

5. Whether the judgement of the Division Bench of the Hon’ble Karnataka High Court in the case of Taghar Vasudeva Ambrish vs- Appellate Authority for advanced ruling. Karnataka reported in Manu/KA/0327/2022 is applicable to the facts of the applicant?

1. Whether the hostel and residential accommodation extended by the applicant hostel would be eligible for exemption under Entry 12 of Exemption Notification no.12/2017-CT (Rate) dt. 28.06.2017 and under the identical notification under the TNGST Act, 2017 and also under entry 13 of Exemption notification no.9/2017. Integrated Tax –Rate dated 28.06.2017 as amended?

2. Whether the Applicant hostel being eligible for exemption under Sl. No. 12 of Notification 12/2017 (CT-Rate) dated 28.06.2017 as amended would at all be required to take registration under the GST Enactments by virtue of the Exemption notifications as aforementioned and also under the provisions of section 23 of the CGST/TNGST Act, 2017?

3. Whether any specific tariff entry is applicable to hostels under the Tariff notification, in the event of requirement of registration?

4. Whether, in the event of the hostel accommodation being an exempt activity, the incidental activity of supply of in house food to the inmates of the hostel would also be exempt being in the nature of a composite exempt supply?

5. Whether the judgement of the Division Bench of the Hon’ble Karnataka High Court in the case of Taghar Vasudeva Ambrish vs- Appellate Authority for advanced ruling. Karnataka reported in Manu/KA/0327/2022 is applicable to the facts of the applicant?

1. Whether the hostel and residential accommodation extended by the applicant hostel would be eligible for exemption under Entry 12 of Exemption Notification no.12/2017-CT (Rate) dt. 28.06.2017 and under the identical notification under the TNGST Act, 2017 and also under entry 13 of Exemption notification no.9/2017. Integrated Tax –Rate dated 28.06.2017 as amended?

2. Whether the Applicant hostel being eligible for exemption under Sl. No. 12 of Notification 12/2017 (CT-Rate) dated 28.06.2017 as amended would at all be required to take registration under the GST Enactments by virtue of the Exemption notifications as aforementioned and also under the provisions of section 23 of the CGST/TNGST Act, 2017?

3. Whether any specific tariff entry is applicable to hostels under the Tariff notification, in the event of requirement of registration?

4. Whether, in the event of the hostel accommodation being an exempt activity, the incidental activity of supply of in house food to the inmates of the hostel would also be exempt being in the nature of a composite exempt supply?

5. Whether the judgement of the Division Bench of the Hon’ble Karnataka High Court in the case of Taghar Vasudeva Ambrish vs- Appellate Authority for advanced ruling. Karnataka reported in Manu/KA/0327/2022 is applicable to the facts of the applicant?