Authority for Advance Ruling (AAR)

Since the institute deploys funds, revived from other entities for CSR purpose u/s 135(5) of the Companies Act 2013, to oversee the execution of the social activities in a pure agent capacity, be charged GST by supplier of Goods and services to the institute?

1. In view of the construction services provided by the applicant to UPRNN, 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?

Ques-1 Whether the service provided by the applicant can be considered as exempted under Entry 66 of Notification 12/2017- Central Tax (Rate).

Ans-1 Service provided by the to AIIMS by way of recruitment examination and semester/ Course examination are not exempted Entry 66 of Notification 12/2017- Central Tax (Rate) dated 28.06.2017.  However, service provided by the applicant to AIIMS by way of Entrance examination are exempted under Entry 66  of Notification 12/2017- Central Tax (Rate) dated 28.06.2017. 

Whether the supply to be made by applicant to Adani Infra (India) Ltd can be classified under entry 3(IV)A of Notification no.11/2017/C.T. dated 28.06.2017 and the benefit of concessional rate of GST of 12% i.e., 6% SGST and CGST can be availed in respect of said supply by applicant to Adani Infra(India) Ltd ?

1.what is the rate of tax for the workers like contract of goods and services

2.whether the works can be awarded under the definition of work

3.whether the rate of GST for the construction of rail infrastructure facilities

4.whether the said work can be considered as works contract pertaining to railways including monorail and metro

i. The applicability of Serial No. 3(i) of Notification No. 03/2019-Central Tax (Rate) New Delhi, the 29th March, 2019 (parent Notification No. 11/2017-Central Tax (Rate), dated the 28th June, 2017 as amended by Notification No. 30/2018-Central Tax (Rate), dated the 31st December, 2018 to the applicant who is one of the sub-contractors to the builder / Developer / Contractor of Affordable housing under PMAY Scheme.

ii. Eligibility of concessional rate of CGST at 0.75%  as per the Notification No. 03/2019-Central Tax (Rate) New Delhi, the 29th March, 2019 amended from time to time

1. The Applicant would like to seek a ruling on whether the provision of specified services would qualify as “support services” under SAC 9985 of Notification No. 11/2017-Central Tax (Rate) dated June 28, 2017.

2. The Applicant would also like to seek a ruling on whether such support services would be considered as export of services based on the present facts and circumstances.

1. How much GST Rate Applicable to Aryan Contractor Private Ltd (Subcontractor), 12% or 18%?

2. Which Tariff Head applicable to Aryan Contractor Private Ltd (Subcontractor)?

Whether the reimbursement amount received by the Applicant from Trainer towards “Stipend and other expenses incurred by the Applicant in accordance with AICTE (NEEM) Regulations to ensure wealth, safety and health of NEEM Trainees” is in the capacity of pure agent and hence not includible in the value of taxable supply made by the Applicant to Trainer for the purpose of payment of Goods and Service Tax (“GST”)?

What is the appropriate classification and applicable rate of the goods namely U-Bolt, Front Spring Bolts & Spring Pins manufactured and supplied by the Applicant?