Authority for Advance Ruling (AAR)

(i)Determination of the liability to pay tax on any goods or services or both (Whether Rate of tax 12 <¼, or 1.8%).

(ii)Applicability of Notification No. 11/2017-CT (Rate) dated 28.06.2017 as amended.

(iii)Whether Haryana Police Housing Corporation Ltd. is Government entity ( 100 % shares holding subscribed by the State government, Haryana.)

Rate of Tax on civil works contract / services executed for as per the Clause (119) of Section 2 of the CGST Act, 2017 on the following works contract services with effect from 01-01-2022-
i.Works contract services executed to Karnataka Slum Development Board under the Prime Minister Awaz Yojana, as a main contractor.
ii.Works contract services executed to Karnataka Slum Development Board under the Prime Minister Awaz Yojana, as a sub-contractor.
iii.Works contract services executed to Belagavi Smart City Limited projects to Belgaum Smart City Corporation Limited, as a main contractor.
iv.Works contract services executed to Belagavi Smart City Limited projects to Belgaum Smart City Corporation Limited, as a sub-contractor.
v.Works contract services executed to Karnataka Housing Board, Bangalore with respect to construction of police station at Govindarajanagar, Bangalore.

1.Whether the supply of Pencils Sharpener along with Pencils being the Principal supply will be considered as the “Composite Supply” or “Mixed Supply”.
2.What will be the HSN code to be used by us in above case.
3.Whether supply of Sharpener along with the kit having a nominal value will have an impact on rate of tax. If yes, what will be rate of tax and HSN code to be used by us.

1.Whether the food and beverages prepared and supplied by the Applicant to its customers whether consumed in the restaurant or by way of takeaway qualifies as ‘restaurant services’ and is classifiable under SAC ‘996331: Services provided by restaurants, cafes and similar eating facilities including takeaway services, room services and door delivery of food’ leviable to GST @ 5% with no input tax credit as per Sr. No. 7(ii) of Notification No.11/2017 - Central Tax (Rate) dated June 28, 2017, read with Sr. No. 7(ii) of Notification No.11/2017 – State Tax (Rate) dated June 30, 2017?
2.Whether the readily available food and beverages (not prepared in the restaurant) sold over the counter by the Applicant to the customer whether consumed in the restaurant or by way of takeaway qualifies as ‘restaurant services’ classifiable under SAC ‘996331: Services provided by restaurants, cafes and similar eating facilities including takeaway services, room services and door delivery of food’ leviable to GST @ 5% with no input tax credit as per Sr. No. 7(ii) of Notification No.11/2017 - Central Tax (Rate) dated June 28, 2017, read with Sr. No. 7(ii) of Notification No.11/2017 – State Tax (Rate) dated June 30, 2017?

1.Whether the solar inverter manufactured by the applicant fall under entry no. 234 of Schedule -1 of the Notification 1/2017 -Central tax (rate) dated 28.06.2017?  

2.Whether Solar Batteries manufacture by the MNS and sold to the manufactures/trades who further use the same in Solar power plants shall qualify as parts of solar power plants and fall under entry no. 234 of Schedule-I of the Notification 1/2017 - Central tax (rate) dated 28.06.2017?  

3.In addition of the above, since we are supplying solar inverter along with solar battery and solar panel together in package, we also seek clarification / ruling that whether said supply in combination will fall under entry no. 234 of Schedule -1 of the Notification 1/2017 -Central tax (rate) dated 28.06.2017?

Whether the activities undertaken by the Applicant for the Indian Railways are classified under Entry 3(v)(a) of Notification No. 8/2017-Integrated Tax (Rate) dated 28.06.2017 and the benefit of concessional rate of GST of 12% can be availed in respect of the said supply?

What would be the SAC Code & GST Rate for outward supply made by the applicant in case of fruit trees being cultivated and nurtured for marginalised communities and in case of plantation of mangrove seeds and seedlings in coastal areas.

What is the value of supply of services provided by the applicant to the State Government for crushing of wheat into fortified atta which in turn is supplied by the State Government through Public Distribution System and what components and at what value are to be included in calculation of the % of value of goods in the total value of composite supply for the purpose of Notification No. 2/2018- Central Tax (Rate).

Whether the supply of services provided by the applicant to Food & Supplies Department, Govt. of West Bengal by way of milling of food grains into flour for distribution of such flour under Public Distribution System is eligible for exemption under entry No. 3A of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017

What would be the rate of tax on supply of services for printing on duplex board belonging to the recipient including cutting, punching and lamination of the duplex board, so printed?