Authority for Advance Ruling (AAR)

1.Whether notification 4/2019 can be followed and GST be paid on RCM basis for the share of land lord as the project is falling under "other than On-going Projects" as it can be considered as new project?

2.Is RCM applicable to daily wages, Labour Charges and Contract Labour?

3.Whether there is any limit on the percentage of material to be used in project for Eg: cement 15%, sand 10% etc?

4.Whether Salaries, Incentives, Brokerage, Remuneration and interest on Working Capital are liable for RCM?

5.In a project of combination of affordable Flats (Carpet Area is less than 60Sq Mts), and Non affordable flats (Carpet Area is more than 60Sq Mts), can different rate of tax be adopted for different units, i.e., GST 1% in case of affordable Units and 5% in case of Non affordable units based on the Carpet area?

6.That, the customer is entering into two types of agreements at the time of selling the semi finished residential flat. a) "SALE AGREEMENT" and b) Completion of semi finished works called "WORK ORDER", In such case what is the rate of tax for: a) For SALE DEED @ 5% b) For WORK ORDER @ 18% or 12% or 5%. Whether they are eligible for ITC in case of 18% /12%? What is the tax rate in case of affordable housing project in the above situation?

The applicant submits the following questions for Advance Ruling and their interpretation on the questions as under:

1.Whether GST is applicable on electricity and water charges which are being collected at actual by the Lessor from the Lessee?

2.If answer to Q.No.1 is yes, then what is the nature of supply and applicable rate of GST?

1. Whether notification 4/2019 can be followed and GST be paid on RCM basis for the share of land lord as the project is falling under "other than On-going Projects" as it can be considered as new project?

2. Is RCM applicable to daily wages, Labour Charges and Contract Labour?

3. Whether there is any limit on the percentage of material to be used in project for Eg: cement 15%, sand 10% etc?

4. Whether Salaries, Incentives, Brokerage, Remuneration and interest on Working Capital are liable for RCM?

5. In a project of combination of affordable Flats (Carpet Area is less than 60Sq Mts), and Non affordable flats (Carpet Area is more than 60Sq Mts), can different rate of tax be adopted for different units, i.e., GST 1% in case of affordable Units and 5% in case of Non affordable units based on the Carpet area?

6. That, the customer is entering into two types of agreements at the time of selling the semi finished residential flat. a) "SALE AGREEMENT" and b) Completion of semi finished works called "WORK ORDER", In such case what is the rate of tax for: a) For SALE DEED @ 5% b) For WORK ORDER @ 18% or 12% or 5%. Whether they are eligible for ITC in case of 18% /12%? What is the tax rate in case of affordable housing project in the above situation?

1.Whether transfer of land or transfer of 'development rights' to the developer by the landowner is to be considered as receipt of consideration by the developer as per Notification No.04/2018-CT (Rate) dt.25.01.2018 and as per the clarifications issued after Introduction of GST and prior thereto towards the construction of flats in the residential complex to be taken up by the developer for the landowner?

2.Whether the liability to pay GST or service tax as applicable arises on the developer immediately on receipt of development rights or immediately on conveyance of the flats to be constructed by way of an allotment letter?

“Whether double charging of GST as mentioned in the draft estimate (s) submitted by PITCUL/UPCL in respect of contract involving supply of equipment/ machinery & erection, installation & commissioning services with civil work is correct as per the present GST regime”?

Whether the supply of 'telecommunication services' to local authority (Greater Hyderabad Municipal Corporation) by applicant is a taxable services under Section 9(1) of the CGST Act, 2017 and/or exempted vide Sr. No. 3 (Chapter 99) of Table mentioned in Notification No. 12/2017- Central Tax (Rate) dated 28 June 2017.

The Applicant would like to seek a ruling on whether the supply of 'telecommunication services' to local authority (Greater Hyderabad Municipal Corporation) by applicant is a taxable services under Section 9(1) of the CGST Act, 2017 and/or exempted vide Sr. No. 3 (Chapter 99) of Table mentioned in Notification No. 12/2017- Central Tax (Rate) dated 28 June 2017

M/s. Panchajanya Lube Solutions, has withdrawn their application of Advance Ruling

1. In view of the services provided by the applicant to Contractees (Details Enclosed in application) is the applicant eligible to avail the concessional rate of GST at 12% as prescribed in of S. No. 3 (vi) of the Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017, as amended?

2. If not, what is the appropriate rate and classification of GST to be charged by the applicant? Before 1.1.2022 and after 1.1.2022

M/s. Sri Vishnu Granites Private Limited has withdrawn their application of Advance Ruling.