Authority for Advance Ruling (AAR)

"Whether the supply of goods from the Applicant to the overseas customer is taxable under GST as a zero rated supply or not?"

Whether the supply of the aircraft type rating training services to commercial pilots in accordance with the training curriculum approved by the Directorate General of Civil Aviation for obtaining the extension of aircraft type ratings on their existing licenses would be covered under Sl.No.66(a) of the Notification No.12/2017-Central Tax (Rate) dated 28-06-2017 and Sl.No.66(a) of the Notification No.A.NI.-2-843/XI-9(47)/17-U.P.Act-1-2017-Order-(10)-2017 dated 30-06-2017, and thereby, exempted from levy of Central Goods and Service Tax and Karnataka Goods and Service Tax.

a. Whether the transaction of transfer/sale of one of the independent running business divisions of the Applicant, namely, "business of providing / supplying of engineering services primarily relating to semi-conductor services" as a whole, along with all the assets and liabilities of the independent business division on a going concern basis, in terms of business transfer agreement dated 27.06.2022, entered into by the Applicant with M/s. Tessolve Semiconductor Private Limited, located at No.31/2, Phase-II, Electronic City, Bengaluru-560100, constitutes a transaction of "supply" under Section 7 of the CGST/SGST Acts?
b. If, the answer to the above question / point is in affirmative, whether the transaction constitutes supply of taxable goods or taxable services or both? And would be the time of supply, value of supply and rate of tax applicable to such supply?
c. If, the answer to the First and Second questions are in affirmative, whether the recipient i.e., the purchaser/transferee of the business as a whole is entitle to claim the credit of the "input tax" paid on the said transaction?
d. Whether the GST rate mentioned in Sl.No.2 of the Notification No.12/2017-Central Tax (Rate), dated 28th June, 2017 is applicable to the applicant?

The applicant is involved  business of operation, management and development of the airport question is raised that Whether the transfer of business by the Airport Authority of India to the M/s. Adani Jaipur International Airport Limited be treated as Supply u/s. 7 of the Central Goods and Service Tax Act, 2017 (“CGST”), viz-a-viz Rajasthan State Goods and Service Tax Act, 2017 (“RSGST”) ?

2. Whether the transfer of business by Airports Authority of India to M/s. Adani Jaipur International Airport Limited is treated as supply as going concern and covered in clause 4 of schedule II of CGST Act viz-a-viz RSGST?

3. Whether the transfer of business by M/s. Airports Authority of India to M/s. Adani Jaipur International Airport Limited is covered under the Entry No. 2of the exemption notification No 12/2017 – Central Tax (Rate) dated 28-06-2017 issued u/s Section 11 of CGST Act 2017?

4.  If the answer is negative, then whether GST is leviable on the transfer of  Existing assets (“RAB”), Aeronautical Assets, non-aeronautical assets and Capital work in progress by M/s. Airport Authority of India to the M/s. Adani Jaipur International Airport Limited?

5. Whether the aforesaid transfer of asset be treated as services and the classification for the same?

6. Whether the concession fees paid by M/s. Adani Jaipur International Airport Limited to M/s. Airports Authority of India be treated as consideration for transfer of business?

7. Whether GST is applicable on Monthly/Annual concession fees charged    by the Applicant on the M/s. Adani Jaipur International Airport Limited? If Yes, What rate?

8. Whether GST is leviable on the invoice raised by the Applicant for reimbursement of the salary/ staff cost on M/s. Adani Jaipur International Airport Limited?  If yes, at what rate ?

9. Whether GST is applicable on the reimbursement claimed of Municipal tax, Property Tax and Water Charges by the Applicant from M/s. Adani Jaipur International Airport Limited?  If yes, at what rate?

10. Whether any reversal is required in accordance with section 17 (2)/ (3) of  CGST Act viz-a-viz RGST Act?

1. Whether the supply of services by the applicant to M/s. Andhra Pradesh State Irrigation Development Corporation Limited is covered by Notification No. 15/2021- Central Tax (Rate), dated 18th November, 2021 r/w. Notification No. 22/2021- Central Tax (Rate), dated 31st December, 2021; 

2. If the supplies in question are covered by Notification No. 15/2021- Central Tax (Rate), dated 18th November, 2021, r/w. Notification No. 22/2021- Central Tax (Rate), dated 31st December, 2021, then what is the applicable rate of Tax under the Goods and Services Tax Act, 2017 on such Supplies made w.e.f. 01-01-2022 until such notification is applicable;

 3. In case if the supplies in question are not covered by the notification stated supra then what is the applicable rate of tax on such supplies under the Goods and Services Tax Act, made w.e.f. 01-01-2022 until such notification is applicable; AND

1.Whether we may opt for 5% GST rate with input credit for all of the services as detailed above, since some service like Housekeeping services fall under section 9(5) of CGST Act? 

2.Does Doorstep have to withhold any tax - GST TCS@1% from the suppliers before making payments for the supply of services through our platform under section 52 of the CGST Act? 

3. Determination of Liability to pay tax on any services when supplier of services is registered?

 4. Determination of Liability to pay tax on any services when supplier of services is registered? 

5. Is the supplier of service required to register under GST since they are transacting through an electronic commerce operator?

 6.Since we are billing customer directly and on behalf of the supplier, the exemption limit of Rs.20lacs per annum , be applicable to suppliers individually?

 7.Is GST registration applicable for all suppliers through Doorstep Platform or only those suppliers who have turnover above Rs.20 lacs 

8.Does the supplier of services by supplier come under “Pure Labour” supply or under “Contract Services”? 

9.Does Doorstep have to withhold any tax GST TCS 1% applicability from the suppliers before making payments since the supplies have been made through our digital platform and we also deduct our charges for our services rendered before making payments? 

10.May we avail GST rate 5 % under composition scheme for all the services?

 11.Whether full input credit of GST @18%, may be availed from registered supplier? 

12.Whether we may opt for 5%, with/without Input credit and work with model, of Urban Company, Quickr company? 

13.When the amount earned is only “COMMISSION”.whether TCS services are applicable where GST is payable under REVERSE CHARGE?( Sr.no.14 and 15 of FAQ released by Law Committee of GST Council on 28-09-2018.)

(i) Whether for the purchase of raw tobacco from farmer [including naturally broken tobacco known as ‘tobacco leaves or tobacco bhukko’] is covered under reverse charge mechanism?

(ii) What would be the rate of tax in case of coating process is done on unmanufactured tobacco. If the applicant carried out the process of coating on the tobacco belonging to other person [job work basis] whether registered or otherwise.

What is the appropriate classification & rate of GST applicable on supply of PVC floor mats [Cars] under the CGST & SGST?

Question 1. Whether the Project Development Service (i.e. Detailed Project Report Service (‘DPR’) and Project Management Consultancy services ('PMCS') provided by the applicant to the recipient under the Contract from State Urban Development Agency (SUDA) under the Contract for PMAY-U would qualify as an activity in relation to function entrusted to Panchayat or Municipality under Article 243G or Article 243W respectively, of the Constitution of India?

Question 2. If answer to first question is in affirmative then, whether such services provided by the applicant would qualify as Pure services (excluding works contract service or composite supplies involving supply of any goods) provided to the Central Government, State Government or Union territory or local authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution, as provided in serial number 3 of Notification No. 12/2017- Central Tax (Rate) dated 28 June, 2017, as amended by notification no. 16/2021-central tax (rate) w.e.f.1.1.2022 and corresponding Notifications No. KA.N.I.-2-843/X1- 9 (47) / 17-UP. Act-1 - 2017 - Order - (10) - 2017 Lucknow, dated June 30, 2017, as amended, issued under Uttar Pradesh Goods and Service Tax Act, 2017 ('UPGST Act'), where the Project cost includes the cost of service rendered along with reimbursement of cost of procurement of goods for rendering such service, and, thus, be eligible for exemption from levy of CGST and UPGST, respectively.

Question-1 Whether mixing of scent (mixture of various perfumes and not jarda scent) in raw unmanufactured tobaco dust by the Applicant after procuring the same from various traders, and its subsequent sale to customers on B to B and B to C basis, after ensuring packing from third party, would change the character of unmanufactured tobacco to manufactured tobacco?

Question-2 whether processing of unmanufactured tobaco dust by add mixing the scent (mixture of various perfumes and not jarda scent) would change the character of unmanufactured tobacco to manufactured tobacco?