Authority for Advance Ruling (AAR)

1. Engagement of system integrator for implementation water revenue management system, creation and maintenance of database, spot billing/meter reading and bill distribution (MRBD) services for water supply & sewerage connections under the jurisdiction of Municipal Corporation, Gurugram is covered under which SAC of the GST Act, 2017?

2. Determination of the liability to pay tax on the above services means the rate ofoutput tax liability on above mentioned services?

3. Is this service exempt under clause 3 of notification 12/2017 dated 28.06.2017?

The applicant has informed on 28.09.2022 that he does not want to pursue the matter further as it is not relevant now. So, he has requested not to continue the proceedings. The authority has considered the matter accordingly. Hence, the application dated 26.03.2021 is dismissed as infructous.

The applicant has requested to withdraw the application of the advance ruling. The authority has considered the matter accordingly. Hence, the application dated 02.05.2018 is dismissed as withdrawn.

Whether, GST Rate of 5% in terms of Sr.No.252 of Schedule-I of Notification No. 1/2017-CTR, corresponding notification issued by Gujarat State and Notification No.1/2017-ITR is applicable in the case “Combined Wire Rope” used as a part of Fishing Vessel?

1.Whether GST would be payable on nominal & subsidized recoveries made by the Applicant from its employees towards –
i.Provision of canteen facility by 3d party service provider to Applicant's employees at Applicant's premises.
ii.Provision of bus transportation facility by 3rdparty service provider to Applicant's employees: and.
2.If the answer to any of the question above is yes, what is the applicable rate of GST thereupon?

1.Whether the subsidized deduction made by the Applicant from the employees who are availing food in the factory/corporate office would be considered as a supply by the Applicant under the provisions of Section 7 of Central Goods and Service Tax Act, 2017 and Gujarat Goods and Service Tax Act, 2017.
i.In case answer to above is yes, whether GST is applicable on the amount deducted from the salaries of its employees?
2.In case answer to above is no; GST is applicable on which portion i.e. amount paid by the Applicant to the Canteen Service Provider or only on the amount recovered from the employees?

What is the 8 digit HSN and GST tax rate of HTP Kirloskar Power Sprayer (engine driven)?

Q1:Whether training programmes offered by the applicant, as approved by NSDC would be construed under the “any other scheme implemented by the NSDC” as required under serial no.69 of the Notification and the benefit of GST exemption would be available to the applicant from the date of its agreement with NSDC?

Q2:Whether the training programmes offered in collaboration with other business partners, imparted by business partners of the applicant under a sub contract would be construed under the “any other scheme implemented by the NSDC” as required under serial no.69 of the Notification and the benefit of GST exemption would be available to the applicant?

Q3:Exemption of GST is available to the company as a whole as long as its services fulfill the criteria laid down under serial no.69 of the said notification and not limited to Telangana GST?

Classification and rate of tax of supply to be provided by the applicant to State Urban Development Agency for Municipal Wet Waste processing facility and construction of Sanitary Landfill along with operation & maintenance under Swachh Bharat Mission/Mission Nirmal Bangla.

Whether services (Security services) provided by the applicant LLP are covered by entry 14 of Notification No. 13/2017-CT(Rate) dated 28.06.2017 and liable for tax under reverse charge mechanism or Not?