Authority for Advance Ruling (AAR)

The applicant seek Advance Ruling on the applicability of GST on renting of Land and whether the activity of Fish/Prawn Farming is covered under “services relating to rearing all life forms of animals- by way of renting or leasing of vacant land” and eligible for GST exemption as per Sl.No.54 of notification No.12/2017 central tax (Rate) dt: 28.06.2017 and corresponding notification under Andhra Pradesh GST.

Whether the interest amount receivable on the annual instalments fixed by the applicant is liable to GST or not.

1)  Whether the procurement and distribution of drugs, medicines and other surgical equipment by APMSIDC on behalf of government without any value addition, and without any profit or loss, amounts to Supply under Section 7 of CGST/SGST Act.
2). Whether the establishment charges received from the State Government as per G.O.Rt 672 dated 20-5-1998 and G.O.Rt 1357 dated 19-

10-2009 by APMSIDC is eligible for exemption as per Entry 3 or 3A of Notification 12/2017 Central Tax (Rate)?

1)What is the  classification of the services Viz., “Processing and disposal of the legacy municipal solid waste near Kakulamanu Tippa, Tirumala through Bio- remediation & Bio- mining “as is where is bais” to be provided by the applicant to the Superintending Engineer, Tirumala Tirupati Devasthanams, Tirupati?
2). Whether aforesaid services provided by the applicant is exempted under Sl.No.3 of Notification No.12/2017 dt: 28.07.2017 as amended?  

1.act has not defined the said terms therefore request to define the said terms i.e., Central Government , State Government, Union territory and local authority and accordingly seeking clarification that whether corporations and departments working under various ministries of central and state will form a part of central and state , union territory or local territory.

2. that if the organization has awarded the company a contract or but the said organization is entrusted by a ministry to float the tender and award the work to eligible contractor then who will be deemed to service recipient government or the organization ?

1. Whether PCSCL is termed as Government or Local Authority of Government Authority or Governmental Entity as per GST Law

2. Whether PCSCL is eligible to take claim benefits of Government or Local Authority of Governmental Authority or Governmental Entity (eg. Exemption as per Notification 12/2017-Central Tax (Rate) dated 28/06/2017)

3. Whether Renting of immovable Property Services provided to PCSCL exempt as per GST Law.  If taxable then at what rate GST will be applicable.

4. Whether Utility charges recovered from PCSCL are exempt as per GST Law. If taxable then at what rate GST will be applicable

5. Whether PCSCL liable to deduct tax at source (GST TDS as per provisions of GST Law)?

Question 1: Whether services provided by the applicant to NMMT under the Agreement, by way of supplying, operating and maintaining air-conditioned electrically operated buses are taxable and subject to GST? Answered in the affirmative, as discussed above.

Answer: Answer in the affirmative.

Question 2: If the answer to (i) above is yes, what will be appropriate SAC (Services Accounting Code) for classifying the services provided by the applicant and applicable GST rate thereon?

Answer: The appropriate SAC (Services Accounting Code) for classifying the services provided by the applicant is Tariff Heading 9966. The rate of GST is 12% (with availment of ITC) or 5% (without availment of ITC)

Question 3: Whether Applicant shall be eligible to avail the input tax credit of tax paid on the procurement of input supplies used in supplying services to NMMT under the Agreement?

Answer: The Applicant shall be eligible to avail the input tax credit of tax paid on the procurement of input supplies used in supplying services to NMMT under the

Agreement only if they pay tax of 12% on output service, us discussed above.

1. Whether the supply of services provided by the applicant in connection with the car parking solutions to the builders/ developers/ main contractors in respect of projects which are covered under SI. No. 3 (v) of Notification 11/2017- Central Tax (Rate) dt. 28.06.2017 as amended, shall be eligible for the concessional GST rate prescribed thereunder?

2. Whether benefit of the concessional GST rate under SI.No. 3 (v) of Notification 11/2017-Central Tax (Rate) dt. 28.06.2017 as amended, can be availed by the applicant irrespective of and independent of the treatment of the project under GST and GST rate used by the builder/ developer/ main contractor?

3. Whether benefit of the concessional GST rate under SI No.  3 (v) of Notification 11/2017- Central Tax (Rate) dt. 28.06.2017 as amended shall be available in cases wherein both commercial units and residential apartments would be built? If not, whether proportionate benefit may be availed for the Residential Component?

Whether the product “Brake Pad” (consisting friction material) can be under HSN 6813.

1.Whether the following amount collected by the applicant from its members is liable to GST?
a.Entrance / Admission fees which forms part of corpus fund
b.Annual Subscription fees
c.Annual Maintenance fees

2.Whether the amount / fees collected towards rendering training / coaching in recreational & sports activities are exempt from payment of GST under entry no. 80 of notification 12/2017 CTR dated 28th June, 2017?
a.Football / Basketball/ Athletic / Cricket / Swimming coaching fees
b.Summer coaching fees
c.Dance coaching
d.Karate / Physical fitness