Authority for Advance Ruling (AAR)

Whether the amount of interest agreed to be paid by contractee to the applicant due to the delayed payment should be considered as a part of the consideration for the project and subjected to application of GST or not.

i. Whether the Education being provided by the applicant is exempt under Entry No.57 of Notification No.9/2017-Integrated Tax (Rate) dated 28th June 2017?
ii. If no for point (a), whether such service is exempt under any other notification?

i. What is the applicable GST on the services provided by the applicant under the "Market led Fee-based Services Scheme"?
ii. Whether the applicant is eligible for exemption under entry 69 of Notification No.12/2017-Central Tax (Rate), dated 28-06-2017?

c) If the 'supply of electrical energy' and 'service charges' are treated as two different components, then whether the 'supply of electrical energy' is exempt as per serial number 104 of Notification No.2/2017-Central Tax (Rate), dated 28-06-2017 (HSN 2716 00 00) and 'service charges' is taxable as per Notification No.11/2017-Central Tax (Rate),  dated 28-06-2017;

b) Whether the 'supply of electrical energy' and 'service charges'-both components-to be treated as 'supply of service' as held by the Ministry of Power, vide its clarification dated 13-04-2018; and

a) Whether charging of electric battery-which involves two components-is an activity of 'supply of electrical energy' (as supply of goods) and 'service charges' (as supply of service); or

(i) Whether the applicant is required to obtain registration with State Tax Authorities of Madhya Pradesh State (ii)Tax Rate that will be applicable for providing the above service

(iii) SAC code applicable for providing above service under Work Contract

(i) Whether the services provided by the applicant to the entities located outside India is covered under Section 13(2) of the Integrated Goods and Services Tax Act, 2017?

(ii) Whether the services provided by the applicant is liable to Central Goods and Service Tax and State Goods and Service Tax or Integrated Goods and Services Tax or is it eligible to be treated as a zero rated supply under Section 16 of the Integrated Goods and Services Tax Act, 2017.

1.Whether the applicant is liable to pay tax under Reverse Charge Mechanism (RCM) on the upfront amount charged by the NOIDA Authority (as lease premium) in respect of allotment of plots to the Applicant by way of granting of long term lease of ninety years, for development of commercial infrastructure in an industrial township ?

2. Whether the Long term lease is in the nature of sale of land, hence outside the scope of supply under the provisions of CGST Act ?

The applicant has asked the Clarification and applicable rate of GST and / or Compensation Cess on our product “Dhariwal” i.e. ‘Tobacco pre mixed with lime.