Authority for Advance Ruling (AAR)

Q (1). Whether providing food to employees at subsidized price falls outside the scope of "supply" as the same is covered by Entry 1, Schedule III of the Central Goods and Services Tax Act, 2017 and Rajasthan Goods and Services Tax Act, 2017?

Q (2).Whether the subsidized deduction made from the salary of employees, who are availing facility of food in the factory, can be considered as consideration for ‘supply of service’ by Applicant to its employees, in furtherance of business, as per Section 7 read with Schedule I of the Central Goods and Services Tax Act, 2017and Rajasthan Goods and Services Tax Act, 2017?

Q (3). In case answer to (b) is yes, whether GST is applicable on the amount deducted from the salaries of employees?

Q (4). Whether Applicant is eligible to take input tax credit on the GST charged by third party contractor for canteen services availed by it for its employees?

Ans-The subject application for advance ruling made by the applicant is not maintainable and hereby rejected under the provisions of the GST Act, 2017. This Ruling is valid subject to the provisions under Section 103 until and unless declared void under Section 104(1) of the GST Act.

What is the appropriate classification of the treated water that would be sold by the applicant after caring out various treatment process on the effluent water purchased by them

What is the rate of GST applicable on the said treated water which would be said by the Applicant?

What is the appropriate classification of the treated water that would be sold by the Applicant, after carrying out various treatment process on the effluent water purchased by them.

What is the rate of GST applicable on the said treated water which would be said by the Applicant?

1. What is the appropriate classification of the treated water that would be sold by the Applicant, after carrying out various treatment process on the effluent water purchased by them.

2. What is the rate of GST applicable on the said treated water which would be said by the Applicant?

What is the appropriate classification of the treated water that would be sold by the applicant after carrying out various treatment process on the effluent water purchased by them

What is the rate of GST applicable on the said treated water which would be said by the Applicant?

1. What is applicable tax rate on sale of solar driven submersible pump (Water pump)?

2. What is the HSN code for solar driven submersible pump (Water pump)?

Whether the Legal cost apportionment by the Applicant amounts to the supply under GST?

2. If so, whether the Applicant is required to pay tax under RCM.

i. Whether Applicant being land owner not executing construction work, is liable to pay tax in respect of agreements to be entered with customers for sale of apartments (other than affordable) belonging to the Applicant’s share before issuance of Completion Certificate in a project under JDA, area sharing model, where construction work is executed by developer & developer is liable to pay tax on the portion of apartments to be handed over to the Applicant on or before issuance of Completion Certificate?

ii. If Applicant is liable for tax, applicable rate of tax on sale of apartments before issuance of completion certificate?

iii. If Applicant is liable for tax, whether Applicant can claim credit of tax charged by developer on the portion of apartments belonging to the Applicant where developer has opted for payment of tax under old scheme i.e., 18%?

iv. If Applicant is liable for tax, whether Applicant can claim input tax credit on other expenses, other than tax charged by Developer for supply of apartments?

Hand Tools, i.e., Tree pruners from China for the benefits of farmers i.e., extension pole for coconut and arecanut harvesting is exempt from payment of IGST under Custom Act, 1962.

iv. Whether the supply of agriculture hand tools, i.e., tree pruners to farmer is exempt from the GST Act.

1. Does GST is applicable for the activity proposed to be undertaken by the applicant by way of transport of staff and students of school as school bus operator, by school bus/ van.

2. If GST is applicable, what is the percentage of GST to be charged to parents and school for arranging their staff to pick up and drop?

1.    Whether the applicant’s obligation to issue gold coins and white goods to the dealers upon they achieving the stipulated lifting of the material / purchase target during the scheme period would be regarded as “goods disposed of by way of gift” and Input Tax Credit (“ITC”) on the same would be restricted as provided under the Section 17(5)(h) of the CGST Act, 2017?

2. Whether the applicant’s obligation to issue gold coins and white goods to the dealers upon they achieving the stipulated lifting of the material / purchase target during the scheme period would be regarded as a “permanent transfer or disposal of business assets where ITC has been availed on such assets” and would be treated as a supply even if made without consideration and be subjected to GST under Sl. No. 1 of the Schedule-I to the CGST Act, 2017?

3. Whether the applicant’s obligation to issue gold coins and white goods  to the dealers upon they achieving the stipulated lifting of the material / purchase target during the scheme period would be regarded as a supply under Section 7 of the CGST Act, 2017?