Authority for Advance Ruling (AAR)

1. Whether royalty paid in respect of Mining Lease can be classified under "Licensing services for the right to use minerals including its exploration and evaluation falling under the heading 9973 attracting GST at the same rate of tax as applicable on supply of like goods involving transfer of title in goods"?

2. Determination of the liability to pay tax on contributions made to District Mineral Foundation (DMF) and National Mineral Exploration Trust (NMET) as per MMDR Act, 1957.

1. Whether, in the facts and circumstances of the case, the Applicant is obliged to pay GST on the forest permit fee paid by it under reverse charge mechanism?

2. Alternatively, if GST is payable on forest permit fee paid by the Applicant, can services received by the Applicant be classifiable under heading 9973 of Notification No. 11/2017 Central Tax (Rate) dated 28th June, 2017 and thus be exigible to a lower rate of tax for the period prior to 01-01-2019?

1. What is the applicable GST SAC and GST rate for the supply of service described in this application?

2. Is it a composite supply or a mixed supply? 3. Whether the service is exempted vide Notification No. 12/2017 CT(Rate) dated: 28.06.2017?

Clarification on determination of transaction value in case of supplies made free of cost by recipient by suppliers as per terms of contract.

1. Whether CGEWHO is covered under the definition of the term "Government Entity" as per Notification No.11/2017 & 31/2017?

2. If CGEWHO falls under the definition of Government Entity, then kindly also clarify whether the tax rate of 12% (CGST@6% + SGST@6%) is applicable to the contract entered into by the applicant with CGEWHO, in pursuance of Notification No.11/2017 - Central tax rate F.No.354/117/2017-TRU dated 28th June, 2017 and amended Notification No.24/2017 Central Tax (Rate) dated 21 September 2017 read with Notification No.31/2017-Central Tax (Rate)) dated 13th October 2017?

1. Does Medical insurance premium taken to provide health Insurance to the employees, pensioners and their family members, eligible for exemption as mentioned in Entry No. 3 of the Notification Number 12/2017-Central Tax (Rate), dt 28th June, 2017.

2. Does Vehicle insurance Policy taken to provide Insurance to the vehicles owned by the Board, eligible for exemption as mentioned in Entry No. 3 of the Notification Number 12/2017 - Central Tax (Rate), dt 28th June, 2017.

1. Is GST is applicable on monthly collection not exceeding Rs.7500 per member as total collection of the society is more than Rs.20 lakhs a year?

2. Is GST is applicable on total monthly maintenance of Rs.7500 per member plus annual sinking fund collected in July or august month in which annual sinking fund will be collected due to monthly collection including annual sinking fund exceeding Rs.7500 per member for that month or only on sinking fund which is over and above Rs.7500 per member?

3. Is GST is applicable on monthly collection of common area electricity charge paid by the members in addition to the Rs.7500 monthly maintenance charged on the basis of actual bill divided by carpet area of 9,01,913 sq. ft pro rata charged to respective member's flat carpet area?

1.What is the rate of GST applicable on Applicant for provision of services provided to Shahjahanpur Nagar Nigam (Local Authority)?

2.Which is the correct HSN / SAC code?

1. Whether the service recipient i.e.,M/s. Jaipur Vidyut Vitran Nigam Limited is a “Government Entity” asdefined under clause (zfa) of para 2 of Notification No. 12/2017 – Central Tax (Rate) dated 28.06.2017 as amended by Notification No. 32/2017 – Central Tax (Rate) dated 13.10.2017.
2. Whether services provided by the Applicant [i.e. SAI ENT.] in respect of work order No. TN-483 for Operation and Maintenance of identified 33/11 KV Grid Sub-Stations to Jaipur Vidyut Vitran Nigam Limited arewholly exempt vide serial number 3 of Notification No. 12/2017 – Central Tax (Rate) dated 28.06.2017[as amended]?
As the question posed by the applicant is related to supplies undertaken by them prior to the date of filing of the application for advance ruling before the Authority thus, no ruling is being pronounced on the question under the provisions of the GST Act, 2017.

1.On what value, the new car purchase by the company is sold after using it for business purpose, shall the GST be charged?

2.At what rate of GST, the new car purchase by the company is sold after using it for business purpose, shall the GST be charged?

3.Whether the value of old and used car, sold by the company as mentioned above, can be taken as the value that represent margin of the supplier, on supply of such car, and whether the GST can be charged on such margin?

4.The value that represent margin of the supplier, on supply of such old and used goods/Car will be inclusive of GST or exclusive?