Authority for Advance Ruling (AAR)

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?

Question 1 - Whether the activity carried out by the Applicant under the Agreement is supply of Goods or is a supply of Service and should accordingly be subject to GST under HSN 2701 (chargeable @ 5% as supply of coal) or under HSN 9986 (chargeable @ 18% as Support Services to Mining)?

Question 2: Since, in terms of Article 24.3 of the Agreement, the right and ownership on the Coal mined by the Applicant always vests in and remains with KPCL and the Applicant is only responsible for excavation, transport and delivery, and as such cannot transfer ownership to the coal, whether the applicant should raise an invoice under MGST/CGST or under IGST in as much as the Applicant is of the view that the entire activity takes place in the State of Maharashtra only.

Question 3: Can the present contract be treated as a single consolidated contract or a divisible contract in view of the fact that four components of the contract (viz. Excavation of Coal, Transport Service, Handling Charges (incl. Additional Handling Charges) and Restoration and Rehabilitation charge] are clearly distinguishable and separately identifiable and therefore the tax treatment under GST shall also be different and separate?
If the contract is treated as divisible, should:
(a) In so far as Excavation of coal is concerned, whether the Applicant should raise a separate invoice on KPCL Karnataka for mining support services under HSN 9986 or under any other head and charge GST under MGST and CGST each or charge IGST keeping in mind that entire excavation activity takes place in Maharashtra.
(b) In so far as Transport Service is concerned, whether the Applicant should raise a separate invoice as Goods Transport Services under HSN 9965 or HSN 9967 or under any other head within the State of Maharashtra on KPCL Karnataka and charge GST under MGST and CGST each or charge IGST keeping in mind that this charge relates to transport of mined coal from the mining site to the loading point which happens entirely in the State of Maharashtra.
(c ) In so far as Handling Charges (incl. Additional Handling Charges) are concerned, whether the Applicant should raise a separate invoice as Business Support Service under HSN 9985 or under any other head within the State of Maharashtra on KPCL Karnataka and charge GST MGST and CGST each or charge IGST keeping in mind that this charge relates to services towards transport of coal from the loading point in Maharashtra) to the delivery point (in Karnataka) whereby rail freight for this segment is paid directly by KPCL to railway and the Applicant provides necessary support and monitoring services to facilitate transport of coal.
(d) In so far as Restoration and Rehabilitation charge is concerned, whether the Applicant should raise a separate invoice as Business Support Service under HSN 9985 or under any other head within the State of Maharashtra on KPCL Karnataka and charge GST MGST and CGST each or charge IGST keeping in mind that this charge relates to work done towards rehabilitating people affected because of the mining operations and restoring the environmental impact caused due to mining which gets carried out entirely in the State of Maharashtra.
Question 4: There are certain other components like Royalty, MMDR, DMF Fund, Cess, Stowing Excise Duty, Reserve Price, etc. which are levied on the coal excavated from the Mine which is payable directly by KPCL to the Government of India and the State Government of Maharashtra. The Applicant neither has any liability to pay nor does it makes any payment of such amount. Under the circumstances, is the Applicant required to consider such amounts/payments for the purpose of determining the transaction price in any of the situation as enumerated above?

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 ?

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. 

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.

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?

1. Whether the Incentive received from Intel inside US LLC under Intel Approved Component Supplier Program (IACSP) can be considered as Trade Discount?

2. If not considered as Trade Discount then whether it is consideration for any supply?

3. If it is considered as supply than whether it will qualify as export of service?

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)?