Authority for Advance Ruling (AAR)

What is the value of supply of services provided by the applicant for conversion of wheat provided by the State Government into atta/ fortified atta, for distribution by the State Government through Public Distribution System and what is the rate of tax applicable on such supply.

i. Whether the applicant purchasing second hand gold in the form of jewellery / parts of jewellery, from unregistered individuals and sells to registered / unregistered dealers, after melting the same, in the form of lumps / irregular shapes of gold, without changing the nature, (i.e.,) Gold remains gold, has to pay GST on the margin difference between the sale price and purchase prices as stipulated in Rule 32(5) of CGST Rules, 2017?

ii.  Whether the HSN Code for Old Gold Jewellery purchased and after melting the purchased old gold jewellery is 7113?

Application has been Withdrawal

Question 1- Whether the said supply of goods will be covered under 'Solar power based devices',  as mentioned at Entry No. 201A of schedule II of Notification No. 1/2017-CENTRAL TAX (RATE), DATED 28-06-2017, as amended vide Notification No. 8/2021-CENTRAL TAX (RATE) [G.S.R. 693 ( E )/F. NO. 190354/206/2021- TRU]  DATED 30-09-2021              

Question-2    If yes, what will be the applicable GST rate and under which HSN code?     Answer-2  Solar Home Lighting System to be classified under heading 94055040 and is taxable GST @ 12% ( CGST @ 6% and SGST @ 6% )  Question-3  If no, what will be the applicable GST rate and under which HSN code? 

Question-1 Whether hostel accommodation provided by the Applicant to the students for residential purposes charging less than Rs.1,000/-per day during the period from 01.08.2021 to   12.07.2022 is exempted from GST liability under the Sl.No. 12 and / or 14 of the Exemption Notification No. 12/2017-CT(Rate) dated 28.06.2017?

Question-2  Whether hostel accommodation provided by the Applicant to the students for residential purposes charging less than Rs.1,000/-per day during the period from 13.07.2022 till today and also similer transaction to be undertaken in future is exemted from GST liability under the Sl.No. 12 of the Exemption Notification No. 12/2017-CT(Rate) dated 28.06.2017 as amended vide Notification No. 04/2022-Ct (Rate) dated 13.07.2022?

क्या स्मार्ट सिटी परियोजना में विद्युत लाईन की शिफ्टिंग के कार्य का निष्पादन स्मार्ट सिटी मद से किये जाने में परीवेक्षण का कार्य पश्चिमांचल विद्युत वितरण निगम लिमिटेड द्वारा किया जाना सी०जी०एस०टी० अधिनियम की धारा-15 (2) (इ) के अंतर्गत आता है?

क्या स्मार्ट सिटी योजनान्तर्गत स्मार्ट रोड के कार्य के निष्पादन हेतु विद्युत लाईन शिफ्टिंग के परीवेक्षण का कार्य के साथ सम्पूर्ण कार्य पर उत्तर प्रदेश पश्चिमांचल विद्युत वितरण निगम लिमिटेड द्वारा अतिरिक्त जी०एस०टी० (डबल जी०एस०टी०) देय होगा ?

क्या यदि स्मार्ट रोड के निष्पादन हेतु विद्युत लाईन की शिफ्टिंग का कार्य स्मार्ट सिटी अपने ठेकेदारों से जी०एस०टी० का भुगतान करते हुये कार्य कराया जाता है तो उस पर भी अतिरिक्त जी०एस०टी० का भुगतान उत्तर प्रदेश पश्मिांचल विद्युत वितरण निगम लिमिटेड को किया जाना जो एक ही कार्य पर दो बार जी०एस०टी० का भुगतान दो अलग-अलग संस्थाओं को किया जाना दोहरी कर प्रणाली के दायरे में नहीं आता है? जो कि जी०एस०टी० की मूल अवधारणा के विपरीत होगा।

क्या उपरोक्त कार्य में उत्तर प्रदेश पश्मिाचंल विद्युत वितरण निगम लिमिटेड द्वारा अतिरिक्त जी०एस०टी० की मांग जबकि प्रतिफल शून्य है अर्थात कार्य का मूल प्रतिफल का भुगतान सहारनपुर स्मार्ट सिटी द्वारा कॉन्टेक्टर को डायरेक्ट किया जाना है. अतः इस दशा में प्रतिफल की परिभाषा के प्रतिकूल न होगा?

1. Whether GST would be leviable on export of pre-packaged and labelled rice upto 25 Kgs, to foreign buyer?

 2. Whether GST would be applicable on supply of pre-packaged and labelled rice upto 25 Kgs, to exporter on “bill to ship to” basis i.e., bill to exporter and ship to customs port. Exporter ultimately exports the rice to foreign buyer ? 

3. Whether GST would be applicable on supply of pre-packaged and labelled rice upto 25 Kgs, to the factory of exporter. Exporter will export the rice ?

Q1. Whether ITC would be eligible on the GST paid on the advertisement expenses like calendars, t-shirts, pens, open bags etc. printed with company name/logo and distributed in business meetings, workshops for advertisement, business promotion, marketing and to build up and maintain public image of the company. The company keeps certain yearly budget for such advertisement expenses.

Q2. The directors of the company provide personal bank guarantee for sanctioning loan/credit limits to the company. Is there any mandatory minimum percentage of the value of loan that should be charged by the directors from the company in lieu of giving personal bank guarantee for sanctioning loan/credit limits to the company or it is the discretion of the directors to charge the consideration as per their choice, if the recipient is eligible for full input tax credit.

Here in the case, whether the consideration charged by the director shall be the value of supply of services?

Q3. As per sub section (6) of section 18 “in case of supply of capital goods or plant and machinery, on which input tax credit has been taken, the registered person shall pay an amount equal to the input tax credit taken on the said capital goods or plant and machinery reduced by such percentage points as may be prescribed or the tax on the transaction value of such capital goods or plant and machinery determined under section 15, whichever is higher:

Provided that where refractory bricks, molds and Dies, jigs and fixtures are supplied as scrap, the taxable person may pay tax on the transaction value of such goods determined under section 15.Whereas, the applicant uses rolling mill metal rolls in production process of TMT bars, whether, the applicant is permitted under the proviso of sub section (6) of the section 15 to pay the tax on the transaction value of such goods determined under section 15?

1. Whether the work done by the applicant (NHAI) in shifting the Transmission lines for the widening of road under the supervision of MVVNL comes under the definition of supply as per section 15(2)(b) of C.G.S.T. Act, 2017 ?

2. Whether GST is to be paid to MVVNL on the full amount of work done for shifting the transmission lines by NHAI?

3. Without prejudice to the submissions made hereinabove and hereinafter, if the NHAI pays  GST on the entire value of work done to its contractors and also to MVVNL, then how will this payment of same amount of GST on the same transaction to two separate entities, not constitute double taxation?

1. Whether the ‘Architectural Consultancy Service’ provided by the applicant to Surat Municipal Corporation for construction of SMIMER Hospital & College Campus is covered under entry no. 3 of notification No. 12/2017-Central (Rate) dated 28.6.2017 & thus is exempt?

2. If the exemption under entry no. 2 of the notification No. 12/2017-Central (Rate) dated 28.6.2017 is applicable to the applicant, accordingly will the ‘pure services’ provided by a sub contractor to the applicant also be covered under the said exemption? Or if the applicant provides sub contract of pure services to another contractor of the SMC will the exemption be available to the applicant provided that the exemption is available to the direct contractor of SMC?

3. If the entry number 3 of the notification No. 12/2017-Central (Rate) dated 28.6.2017 is not applicable to the applicant then accordingly the services provided by the applicant will be taxed under which HSN/SAC code and the rate of tax thereof?