| S.No. |
Order No, Date & Name of the Applicant |
Question(s) on which Advance Ruling is sought |
| 197. |
GST-ARA- 15/2019-20/B- 110 dt. 04.10.2019: Children Of The World India Trust |
Whether the activities conducted by The Children of the World (India) Trust are the "Charitable Activities” exempted under the Notification No.12/2017- Central Tax (Rate) dated 28.06.2017 as amended and consequently, the receipt of the Adoption Fees paid under Regulation 46 of the Adoption Regulations, 2017 by the Prospective Adoptive Parents to the Trust is exempted from the levy of Goods and Services Tax |
| 196. |
GST-ARA- 19/2019-20/B- 108 dt. 04.10.2019: Jotun India Pvt. Ltd. |
Whether recovery of 50% of Parental Health Insurance Premium from employees amounts to "supply of service" under Section 7 of the Central Goods and Services Tax Act, 2017? |
| 195. |
GST-ARA- 17/2019-20/B- 107 dt. 04.10.2019: Vertiv Energy Private Limited |
1. Whether the contract entered into with DMRC for supply, erection, installation, commissioning and testing of UPS system qualifies as a supply of works contract under Section 2(119) of the CGST Act?
2. If yes, whether such supply made to DMRC would be taxable at the rate of 12% in terms of Sr. no. 3(v) of Notification No. 11/2017 - C.T. (Rate), as amended w.e.f. 25.1.2018? |
| 194. |
GST-ARA- 16/2019-20/B- 109 dt. 04.10.2019: VFS Global Services Private Limited |
Whether the work for "Operating Citizen Facilitation Centre (CFC) at various Locations of MCGM on per transaction/ receipt basis" involving the aforesaid Scope of Work would be exempt from GST vide Sr. No.3 & 3A of amended Notification No. 12/2017 - Central (Rate) as on 31st Dec, 2018. |
| 193. |
GST-ARA- 12/2019-20/B- 106 dt. 04.10.2019: Vijay Baburao Shirke |
Whether receipt of prize money from horse race conducting entities, in the event horse owned by the applicant wins the race, would amount to 'supply under section 7 of the Central Goods and Service Tax Act, 2017 or not and consequently, liable to GST or not? |
| 192. |
GST-ARA- 09/2019-20/B- 105 dt. 04.10.2019: Rotary Club of Mumbai Western Elite |
The amount collected by Rotary club is towards convenience of members and pooled together for paying meeting expenses, communication expenses, RI per capita dues, subscription fees to the Rotarian or Rotary regional magazine, district per capita assessment and the same is deposited in single bank account. As there is no furtherance of business in this activity and neither any services are rendered nor are any goods being traded, whether the above transaction can be considered as supply of goods or services to its Members under GST? |
| 191. |
GST-ARA- 02/2019-20/B- 101 dt. 26.08.2019: Alligo Agrovet Private Limited |
Classification of goods and GST rate applicability in the case of goods manufactured by us (list enclosed) ? |
| 190. |
GST-ARA- 143/2018-19/B- 95 dt. 23.08.2019: Yash Nirman Engineers & Contractor |
Whether the construction service provided by M/s. Yash Nirman Engineers and Contractors to M/s. Lakhani Builders Pvt. Ltd under the project " La-Riveria” qualifies for application of lower rate of CGST@6% and SGST @ 6% as provided in Sl. No: 3- Item (V) - sub item(da) vide notification no: 01/2018-CT (Rate) dated 25-01-2018? |
| 189. |
GST-ARA- 03/2019-20/B- 90 dt. 20.08.2019: Tejas Constructions & Infrastructure Private Limited |
1. Whether the contractor can charge GST on the value of material supplied by the recipient of service?
2. What should be the mechanism to calculate the taxable value as per section 15 of the Act? |
| 188. |
GST-ARA- 10/2019-20/B- 91 dt. 22.08.2019: Talreja Textile Industries Pvt. Ltd. |
Whether the Fusible Interlining fabric is classified under HSN 5903 or should be classified as per the blend of yarn in chapter 52-55? |
| 187. |
GST-ARA- 14/2018-19/B- 92 dt. 22.08.2019: Talco Marketing |
Whether the Fusible Interlining fabric is classified under HSN 5903 or should be classified as per the blend of yarn in chapter 52-55 58 or 60? |
| 186. |
GST-ARA- 08/2019-20/B- 100 dt. 23.08.2019: Soma-Mohite Joint Venture |
1. Whether the said Contract is covered under SI NO -3A , Chapter No 99 as per Notification No 2/2018 -Central Tax (Rate) dated 25/01/2018, w.e.f 25/01/2018 ?
2 . Whether the said contract is covered under the term “Earth Work” and therefore covered under SI No – Chapter No. 9954 as per Notification NO. 31/2017 – Central Tax (Rate) dated 13/10/2017?
3. If we are covered under SL No.3 chapter No. 9954 as per Notification No.31/2017 - Central Tax (Rate) dated 13/10/2017, w.e.f. 13/10/2017 then what is the meaning of “Earthwork”? |
| 185. |
GST-ARA- 142/2018-19/B- 88 dt. 13.08.2019: Rotary Club of Mumbai Nariman Point |
1. Whether contributions from the members in the Administration Account, recovered for expending the same for the weekly and other meetings and other petty administrative expenses incurred including the expenses for the location and light refreshments, amounts to or results in a supply, within the meaning of supply?
2. If answer to question no. 1 is affirmative, whether it will be classified as supply of goods or services?
3. Whether the applicant would be a Taxable Person under the provisions of the Act?
4. If answer to question no.3 is affirmative, who shall be person responsible under GST, as office bearers keep on changing every year?
5. Whether the said collection of funds under common pool and spending back on the same said contributors, would entail 'supply' as defined in the law.
6. If answer to Question no.5 is affirmative, whether the same would be supply of goods or services? |
| 184. |
GST-ARA- 141/2018-19/B- 94 dt. 23.08.2019: Nipro India Corporation Private Limited |
1. "Whether on facts and circumstances of the case, the product “Dialyzer" be treated as 'Disposable sterilized dialyzer or micro barrier of artificial kidney' as mentioned under Entry No. 255 of Schedule I to Notification Number 1/2017-Central Tax (Rate), dated 28 June 2017 and Notification Number 1/2017-Integrated Tax (Rate), dated 28 June 2017 (collectively referred to as the 'Rate Notifications')
2. If the said product “Dialyzer" falls under Entry No. 255 of Schedule I to the Rate Notifications, whether it would be classified under Chapter 90 (i.e. Tariff item 9018 90 31) or Chapter 84 (i.e. Tariff item 8421 29 00). |
| 183. |
GST-ARA- 13/2019-20/B- 92 dt. 22.08.2019: Micro Interlinings Pvt.Ltd. |
Whether the Fusible Interlining fabric is classified under HSN 5903 or should be classified as per the blend of yarn in chapter 52-55 ? |
| 182. |
GST-ARA- 04 /2019-20/B- 97 dt. 23.08.2019: Maansmarine Cargo International Llp |
1. Whether we need to apply for GST registration as the services provided are export of services?
2. Whether can we do supply of such services under LUT?
3. Whether GST is applicable on the reimbursement of expenses such as salaries, rent, office expenses, travelling cost etc.?
4. Whether GST will be applicable on the management fees charged by us to the Company for managing the job outsourced to us? |
| 181. |
GST-ARA- 05/2019-20/B- 98 dt. 23.08.2019: Fluid Power Pvt Ltd |
1. Applicability of GST @ 5% (CGST of 2.5% and SCGT of 2.5%) or IGST @ 5% for the above mentioned Marine Duty hydraulic equipment, which is being designed and custom built by us for being fitted on a Barge falling under Serial No 246 of Schedule. I of GST Notification No 1/2017 dated 28th June 2017, and its Parts falling under Serial No. 252 of Schedule I of GST Notification No. 1/2017, which are essentially required for the functioning of barge.
2. Whether we can claim input tax credit in respect of indigenous and imported inputs which are being used for manufacture of the above equipment, if GST on the equipment manufactured by us is determined as 5% in terms of Notification No 1/2017 dated 28th June 2017. |
| 180. |
GST-ARA- 01/2019-20/B- 96 dt. 23.08.2019: B. G. Shirke Construction Technology Pvt. |
What is the applicable rate of GST on sale of aircraft by an NSOP holder to a private company who have applied for NSOP license, to be used for purposes such as corporate leisure, pilgrimage, cargo chartered flights? |
| 179. |
GST-ARA- 07/2019-20/B- 99 dt. 23.08.2019: Attest Testing Services Limited |
1. Whether the services provided by the Applicant can be considered to be a composite supply as defined under section 2(30) of the CGST Act, 2017 or a mixed supply defined under section 2(74) of the CGST Act, 2017?
2. If the services provided by Applicants are considered as composite supply, whether conduct of examination can be considered as principal supply?
3. If the above services are considered as composite supply and conduct of examination is considered as principal supply, whether the exemption provided under Entry 66 of Notfn 12/2017-Central Tax (Rate) as amended vide Notfn. No 02/2018 - Central Tax (Rate) w.e.f. 25.01.2018 shall be granted?
4. In case the exemption is applicable to the Applicant, whether the exemption shall be applicable in respect of all agreements entered by Applicant or only applicable to services provided to educational institution? |
| 178. |
GST-ARA- 138/2018-19/B- 89 dt. 20.08.2019: Ajwani Infrastructure Private Limited |
1. GST Rate on the work of "Development of Infrastructure facility for Passenger Water Transport Terminal" at Nerul, Navi Mumbai awarded to M/s. Ajwani Karawal (JV).
2. Will the activity fall under chapter heading 9954 (construction service) with serial no. 3(iv)(a) or 3(vi)(a) of the Notification No. 11/2017-Central Tax (Rate)? |
| 177. |
GST-ARA- 139/2018-19/B- 75 dt. 25.06.2019: National Institute Of Bank Management |
Whether consideration paid as subscription or contribution towards recurring or capital expenses or reimbursement or by whatever name called to National Institute of Bank Management (NIBM); a society registered under Societies Registration Act, 1860 by its members (being Banks) for its recurring and non-recurring expenses is leviable to GST? |
| 176. |
GST-ARA- 136/2018-19/B- 71 dt. 15.06.2019: Wilhelmsen Maritime Services Private Limited |
1. The advance ruling is sought to confirm whether this supply will fall under Schedule III of CGST Act.
2. The advance ruling is sought to confirm whether the supply will be termed as Exports of Goods. If No, then what will be the supply, whether Intra State or Inter State and which Tax will be levied CGST and SGST or IGST. |
| 175. |
GST-ARA- 131/2018-19/B- 70 dt. 13.06.2019: Vidarbha Infotech Private Limited |
Whether the contract from Nagpur Environmental Services Ltd (NESL) Nagpur (a 100% subsidiary of the Nagpur Municipal Corporation, Nagpur) for providing services for the management of Non-Network Tanker with the help of GPRS system at Nagpur would be exempt from GST since it falls under the various exempt services in the article 243 W of the constitution of India as well as services rendered to a local authority. |
| 174. |
GST-ARA- 124/2018-19/B- 69 dt. 10.06.2019: Imperial Motor Stores |
Classification of Instruments Cluster Whether Fall Under 8708 or 9026/9029. |
| 173. |
GST-ARA- 122/2018-19/B- 68 dt. 10.06.2019: Navi Mumbai Municipal Corporation |
1. Whether online tendering to be considered as Supply of Goods or Supply of Services.
2. Whether offline tendering to be considered as Supply of Goods or Supply of Services.
3. Under which tariff head the Online Tendering should get taxed.
4. Under which tariff head the Offline Tendering should get taxed.
5. If tendering is service then whether it will be considered as administrative service or specific service. |
| 172. |
GST-ARA- 133/2018-19/B- 67 dt. 07.06.2019: Cummins Technologies India Private Limited |
Whether the liability to pay tax on the subject supplies can be assessed based on taxability as accorded to Zero rated supply'? |
| 171. |
GST-ARA- 137/2018-19/B- 66 dt. 04.06.2019: Kabra Galaxy Star 3 Co-Op Housing Society |
Individuals who own flat/s in a society but have opted not to become the member of the society. Will they be at par with the other individual flat owner who have opted for the membership of the society, for GST exemption of Rs. 7500/- , or Will be treated as outsider and shall be liable for GST without exemption of Rs. 7500/-. |
| 170. |
GST-ARA- 130/2018-19/B- 64 dt. 01.06.2019: Nexture Technologies Private Limited |
Determining classification and applicable rate of goods and services tax for the following products: (i) Door-handle of motor vehicle; (ii) Fittings made of plastic for motor vehicle's doors such as bracket, housing, bracket housing, stator, gasket; and (iii) Glove box locking |
| 169. |
GST-ARA- 103/2018-19/B- 63 dt. 01.06.2019: Mayank Jain |
1. Whether the Marketing services to be supplied by the Applicant under the Foreign Immigration Advisor to the Consultant Manager constitutes a supply of “Support services” classified under SAC 9985 or “Intermediary service” classifiable under SAC 9961 / 9962 or any other heading?
2. Whether the Handholding services to be supplied by the Applicant under the Foreign Immigration Advisor Agreement constitute a supply of “Support services” falling under SAC 9985 or “Intermediary service” classifiable under SAC 9961 / 9962 or any other heading?
3. Whether the Marketing services to be provided by the Applicant will be an export of services as defined under Section 2(6) of the Integrated Goods and Services Tax Act 2017?
4. Whether the Handholding services to be provided by the Applicant will be an export of services as defined under Section 2(6) of the Integrated Goods and Services Tax Act 2017? |
| 168. |
GST-ARA- 129/2018-19/B- 62 dt. 01.06.2019: Shaikh Ayub Shaikh Ali Amoodi Plast |
Whether Choona (Lime) generally used for Pan (Betel) falls under CH. 2522.20 or other wise ? |
| 167. |
GST-ARA- 132/2018-19/B- 60 dt. 24.05.2019: Colo Color (Prop. Hiral Pinkal Rambhia) |
Whether the activity of merely printing or reproducing the content given by the photographers / retail customers on pen drive, CD, memory card or any other storage media will be classifiable under Service Code 998912 or 998386? |
| 166. |
GST-ARA- 127/2018-19/B- 59 dt. 24.05.2019: Nikhil Comforts |
1. The transaction would be classifiable to cover under the definition of "works contact” liable to CGST/SGST/IGST covered under Sr. No 3 Item 3 of Notification No 20/2017 (Central Tax Rate) dated 22/08/2017.
2. The transaction is Composite supply liable to tax at the rate applicable to Air-Conditioners which are the principal goods involved in the transaction under Schedule IV, Sr. No 119 of Notification No 1/2017 (Central Tax Rate) dated 28/06/2017. |
| 165. |
GST-ARA- 125/2018-19/B- 58 dt. 24.05.2019: Security And Intelligence Services (India) Ltd |
1. Whether the services provided to Visvesvaraya National Institute of Technology, Nagpur will qualify for exemption under Serial 66 of Notification 12/2017 – Central Tax (Rate) dated 28th June 2017, considering it to be an educational Institution.
2. Whether rate of tax on services provided to Visvesvaraya National Institute of Technology, Nagpur (VNIT) is nil as per Serial no 3 of Notification No 12/2017-Central Tax (Rate) dated 28th June 2017 |
| 164. |
GST-ARA- 123/2018-19/B- 56 dt. 24.05.2019: Konkan LNG Private Limited |
Whether on the facts and circumstances of the case and as per the law, the applicant is not eligible to avail/utilize the input tax credit of the taxes paid in terms of section 16 read with section 17 of the MGST ACT / CGST ACT (CGST/ SGST / IGST ) to the supplier of goods/ services on the construction of the break water wall, which is an important and integral part of the existing jetty and very much required for the purpose of safety and longevity of the jetty and it imperative for making the existing jetty as fully workable as an all-weather jetty and hence improves the operational efficiency of the applicant. 2. Whether on the facts and circumstances of the case, as per the law and scope of work, the works contract services which the KLPL intends to procure is not predominantly earth work (that is, constituting more than 75 percent. of the value of the works contract) and the services of the works contract by the contractor is covered under item (vii) of serial 3 of Table of the Notification 11/2017-Central Tax (Rate) dated 28th June, 2017 as amended by Notification 31/2017 - Central Tax (Rate) dated 13th October, 2017. |
| 163. |
GST-ARA- 135/2018-19/B- 55 dt. 21.05.2019: Terna Public Charitable Trust |
1. Whether the supply of medicines, surgical items, implants, consumables and other allied items provided by the hospital through the hospital owned pharmacy, as well as food, room on rent to the in-patients is part of composite supply of health care treatment; and hence not taxable under CGST/SGST?
2. Whether the supply of medicines, surgical items, implants, consumables and other allied items provided by the hospital through the hospital owned pharmacy to the out-patients, is part of composite supply of health care treatment; and hence not taxable under CGST/SGST? |
| 162. |
GST-ARA-140 /2018-19/B- 54 dt. 15.05.2019: R K Industries |
Whether Steel Mugs with a plastic outer body supplied by the applicant would be classified under SI. No 184 of Schedule II of Notification No 1/2017 of Central Tax (Rate) dated 28th June, 2017 (as amended)? |
| 161. |
GST-ARA- 91/2018-19/B- 53 dt. 09.05.2019: A Raymond Fasteners India Pvt. Ltd |
1. Whether Threaded metal nuts which function same as standard nut, merits classification under the Tariff item 7318 16 00 and not under Tariff item 8708 99 00?
2. Whether Plastic rivets not only being capable of being used in the fitment of trims on the body of a motor vehicle but in other industries for similar functionality, merits classification under Tariff item 3926 90 99 and not under Tariff item 8708 99 00?
3. Whether Quick Adapter not only capable of being used to connect pipes and tubes in the interior of a motor vehicle, but also for similar functionality in other industries, merit classification under the Tariff item 3917 40 00 and not under Tariff item 8708 99 00?
4. Whether Plastic pipe clips merits classification under the Tariff item 3926 90 99 and not under the Tariff item 8708 99 00?
5. Whether Brackets and Channels merits classification under Tariff item 8708 99 00 despite being “parts of general use” made of plastic, and not under Chapter 39 of the First Schedule?
6. Whether Non-Return Valve merits classification under Tariff item 8481 30 00 as it is capable of being used in the internal liquid lines of various machineries and equipment, and not under Tariff item 8708 99 00?
7. Whether Metal U Clips merits classification under the Tariff item 8305 90 20 as it is not only capable of being used in the interior or exterior of a motor vehicle to join panels but in other machineries and equipment, and not under the Tariff entry 8708 9900?
8. Whether Fasteners and Spoilers merits classification under Tariff item 8708 2900 which pertains to parts and accessories of the body of a motor vehicle and thus provides the more specific description of the Fasteners and Spoilers, in comparison to Tariff entry 8708 9900, which pertains to the residual entry under Heading 8708?
9. Whether Bracket merits classification under Tariff item 8708 9900 and not under Tariff item 8708 2900, which pertains to a part or accessory found on the exterior of a motor vehicle.
10. Whether the Subject Product merits classification under Tariff item 7220 20 90 despite being capable of being classified under Chapter 87 of the First Schedule, and not under Tariff item 8708 9900. |
| 160. |
GST-ARA- 121/2018-19/B- 52 dt. 04.05.2019: Golden Tobacco Limited |
The Applicant is seller of Cigarettes, and intends to offer extra quantity of Cigarettes (quantity discount) in addition to normal quantity against same consideration, as a taxable supply to its Distributors from their Depot. As per new marketing strategy devised by the Applicant to promote its brands and also to increase its turnover the Applicant proposes to distribute/promote some of their brands/products in the market, thru their Distributors. The price range of these cigarettes of a pack of 10 will be in the range of Rs. 50/- to 200/- (depending upon the brand). MRP will be printed on each pack of Cigarettes. However, as marketing strategy to counter competition, instead of supplying a quantity of say 100 packs for an agreed price of say Rs.5000/- they would be supplying 110 packs of Cigarettes without recovering any additional cost from the Distributors. The Applicant would be paying GST and Compensation Cess on Rs. 5000/- at applicable rate.
Question:-
1. In the above transaction, whether the extra packs of Cigarettes would again be leviable to GST?
2. If yes, the taxable value which can be attributed to such extra packs of Cigarettes for levy of GST?
3. Whether extra packs of Cigarettes would be considered as exempt supplies or free samples and hence attract the provisions of Section 17 (2) of the CGST Act, 2017 read with Rule 42 of the CGST Rules, 2017 or clause (h) of Section 17 (5) of the CGST Act, 2017? |
| 159. |
GST-ARA- 119/2018-19/B- 50 dt. 04.05.2019: Cliantha Research Limited |
The Applicant would like to seek a ruling on whether the "Clinical Research" services proposed to be provided by them to entities located outside India is liable to Central Goods and Services Tax and State Goods and Services Tax or Integrated Goods and Services Tax or is it eligible to be treated as an export of service under Section 2(6) of the Integrated Goods and Services Tax Act, 2017? |
| 158. |
GST-ARA- 120/2018-19/B- 51 dt. 04.05.2019: Kasturba Health Society |
1. Whether the applicant, a Charitable Society having the main object and factually engaged in imparting Medical Education, satisfying all the criteria of “Educational Institution”, can be said to be engaged in the business so as to cast an obligation upon it to comply with the provisions of Central Goods and Service Tax Act, 2017 and Maharashtra Goods and Service Tax Act, 2017 in totality.
2. Whether the applicant, a Charitable Society having the main object and factually engaged in imparting medical education, satisfying all the criteria of “Educational Institution” is liable for registration under the provisions of section 22 of the Central Goods and Service Tax Act, 2017 and Maharashtra Goods and Service Tax Act, 2017 or it can remain outside the purview of registration in view of the provisions of section 23 of the said act as there is no Taxable supply.
3. In a situation if above questions are answered against the contention of the applicant institution then following further questions are being raised for the kind consideration by the Honourable Bench.
a).Whether the fees and other charges received from students and recoupment charges received from patients (who is an essential clinical material for education laboratory) would constitute as “outward supply” as defined in section 2 (83) of The Central Goods and Service Tax Act, 2017 and Maharashtra Goods and Service Tax Act, 2017 and if yes then whether it will fall in classification entry at Sr. No 66 or the portion of nominal amount received from patients (who is an essential clinical material for education laboratory) at Sr. 74 in terms of Notification 12/2017 Central Tax-dt. 28/6/2017.
b). Whether the cost of Medicines and Consumables recovered from OPD patients along with nominal charges collected for Diagnosing by the pathological investigations, other investigation such as CT-Scan, MRI, Colour Doppler, Angiography, Gastroscopy, Sonography during the course of diagnosis and treatment of disease would fall within the meaning of “composite supply” qualifying for exemption under the category of “educational and/or health care services.”
c). Whether the nominal charges received from patients (who is an essential clinical materials for education laboratory) towards an “Unparallel Health Insurance Scheme” to retain their flow at one end for the purpose of imparting medical education as a result to provide them the benefit of concessional rates for investigations and treatment at other end would fall within the meaning of “supply” eligible for exemption under the category of “educational and/or health care services.”
d). Whether the nominal amount received for making space available for essential facilities needed by the students and staffs such as Banking, Parking, and Refreshment which are support activities for attainment of main activities and further amount received on account of disposal of wastage would fall within the meaning of “supply” qualifying for exemption under the category of “educational and/or health care services.” |
| 157. |
GST-ARA- 118/2018-19/B- 46 dt. 30.04.2019: Rotary Club Of Mumbai Queens Necklace |
1. The questions/ issues before Your Honor for determination is whether the amount collected as membership subscription and admission fees from members is liable to GST as supply of services?
2. If the above receipts are liable to GST can the Club claim Input tax credit of the tax paid on Banquet and catering services for holding members meetings and various events? |
| 156. |
GST-ARA- 116/2018-19/B- 44 dt. 26.04.2019: The Leprosy Mission Trust Of India |
1. Whether services provided under vocational training courses recognized by National Council for Vocational Training (NCVT) or Jan Shikshan Sansthan (JSS) is exempt either under Entry No 64 of exemption list of Goods and Service Tax Act 2017 or under Educational Institution defined under Notification 22/Central Tax (Rate)?
2. Whether services provided under vocational training courses provided by the applicant are exempt under Entry No 66 of the Notification 22/2017 - Central Tax (Rate)? |
| 155. |
GST-ARA- 117/2018-19/B- 45 dt. 26.04.2019: Bilcare Limited |
1. Determining whether the various services provided to foreign clients i.e. situated outside India and for which the place of supply is in the taxable territory shall be liable to Integrated Tax (herein referred to as "IGST") or Central Goods and Service Tax (herein referred to as "CGST") and State Goods and Service Tax (herein referred to as "SGST") for the purpose of levy of Goods and Services Tax (GST) under the GST Law.
2. In case it is ruled that IGST is payable, the procedure to be followed for payment of IGST as the GST portal does not permit the payment of IGST where the place of supply is indicated as state of Maharashtra. |
| 154. |
GST-ARA- 108/2018-19/B- 36 dt. 08.04.2019: Bauli India Bakes and Sweets Private Limited |
1. Whether the input tax credit availed by the applicant in respect of capital goods received prior to 01 July 2017 is admissible to the applicant?
2. Whether while determining the liability to pay tax on the outward supplies made by the applicant, the applicant can adjust the input tax credit in respect of the capital goods procured by it prior to 01 July 2017? |
| 153. |
GST-ARA- 109/2018-19/B- 37 dt. 08.04.2019: Bandai Namco India Private Limited |
Applicable GST Rate on operating gaming zone in one of leading malls in Mumbai? |
| 152. |
GST-ARA- 115/2018-19/B- 43 dt. 24.04.2019: Sanofi India Limited |
1. Whether input tax credit is available of the GST paid on expenses incurred towards promotional schemes of Shubh Labh Loyalty Program?
2. Whether input tax credit is available of the GST paid on expenses incurred towards promotional schemes goods given as brand reminders? |
| 151. |
GST-ARA- 113/2018-19/B- 41 dt. 24.04.2019: Daewoo-TPL JV |
1. The Applicant though eligible to claim for refund of inverted duty structure under Section 54(3) of the CGST Act, wishes to understand in-principle applicability of Notification No 21 and 26 in as much whether the same allow for refund of ITC availed on input services (and remaining unutilized) in whole or part thereof
2. Where the answer to above is negative, the Applicant wishes to understand how does the Notification 21 and 26 apply in a scenario where factually following financials may exist:
A. Revenue streams
Works contract services liable to 12% GST INR 1,000
Output GST @ 12%_ INR 120
Total Revenues incl. GST INR 1,120
B. Input Tax Credit Data
Particulars Amount (INR)
ITC on inputs 65
ITC on input services 90
Sub-total 155
Less: Total tax on outward supplies 120
Net balance remaining unutilized 35 |
| 150. |
GST-ARA-112 /2018-19/B- 40 dt. 15.04.2019: Gandhar Oil Refinery (India) Limited |
1. Whether the applicant requires registration in each State separately?
2. Whether the applicant can adopt the procedure to raise the invoice from Mumbai Head Office/Registered Office at Mumbai for imports received at various ports, located in various states in India and charge IGST from Mumbai to our customers in various state is proper or not.
3. If we cancel separate registration in various state can we do the transaction on Mumbai Head Office GSTN, then in case of issuance of E - way bill is it correct to mention the GSTN of Mumbai and mention dispatch place of port of respective state/port |
| 149. |
GST-ARA- 114/2018-19/B- 42 dt. 24.04.2019: Aarel Import Export Private Limited |
1. Whether the procedure to raise the invoice from Mumbai Office for imports received at Paradip Port, Odisha where we do not have any separate GST Registration and Charge IGST from Mumbai to our Customers is correct? or do we have to take separate Registration in the State of Odisha for the below mentioned transactions?
2. If we do not need separate registration in Odisha, can we do the transaction on Mumbai Office GSTIN, then in case of issuance of e-way bill is it correct to Mention the GSTIN of Mumbai and Dispatch place as Paradip Port? |
| 148. |
GST-ARA- 111/2018-19/B- 39 dt. 13.04.2019: City And Industrial Development Corporation Of Maharashtra Limited |
Whether the supply of services by the applicant, of ‘transfer by way of lease’ of vacant plots of ‘Maharashtra State Government owned lands’ or ‘privately owned lands acquired under the Land Acquisition Act, 1894 by the Maharashtra State Government’ vested in CIDCO, to:
(a) Navi Mumbai Municipal Corporation(‘NMMC’), for intended development thereof and construction of buildings by the latter on each of those plots, demarcated for separate use as:
(i) Indoor Recreation Centre,
(ii) Slaughter House;
(b) Panvel Municipal Corporation(‘PMC’), for intended development thereof and construction of buildings by the latter on each of those plots, demarcated for separate use as:
(i) PMC Ward Office(s),
(ii) PMC Commissioner’s residence, and
(iii) PMC Mayor’s residence;
can be said to covered within the scope of entry at Sr. 3 or any other entry of the Notification 12/2017-Central Tax (Rate) dated 28.06.2017 as amended by Notification 32/2017-Central Tax (Rate) dated 13.10.2017, 47/2017-Central Tax (Rate) dated 14.11.2017 further amended by Notification 02/2018-Central Tax (Rate) dated 25.01.2018 read with parallel notifications issued under the MGST Act, 2017? Please note that each allotment of plot for specific use would be a different transaction of supply of service by CIDCO. |
| 147. |
GST-ARA- 110/2018-19/B- 38 dt. 10.04.2019: Jalaram Feeds |
Whether the firm is liable to take registration under sec 24 or is exempted from registration under sec 23? |
| 146. |
GST-ARA- 107/2018-19/B- 35 dt. 02.04.2019: Nagpur Integrated Township Private Limited |
1. Whether the transaction between Applicant and lessee is outside the purview of GST as a transaction in immovable property?
2. If not, what is the appropriate classification and rate of GST? |
| 145. |
GST-ARA- 97/2018-19/B- 24 dt. 02.03.2019: S.B. Reshellers Pvt.Ltd. |
1. The activity of converting the bare shaft/beams supplied by the customer into ready to use sugar mill roller (by using one’s own raw material) will be treatable as supply of goods or will be treatable as supply of service?
2. Whether the cost of shaft/beam supplied by the customer is includible in the value of the said supply for the purpose of payment of GST? |
| 144. |
GST-ARA- 98/2018-19/B- 26 dt. 12.03.2019: Umadevi Kamalkumar Patni |
Implication of facts mentioned below on Sec. 22 of GST Act under various situations? |
| 143. |
GST-ARA- 105/2018-19/B- 33 dt. 22.03.2019: TCPL Packaging Limited |
Whether the packaging materials viz. cut to size blanks manufactured by TCPL with corrugation and having requisite creases at designated places, supplied to the Customers in flat form with folding, can be categorized under Tariff Item Code no 4819 and subject to GST @ 12%? 2. What would be the appropriate categorization and GST Rate of printed materials which are in flat form, e.g. hanging cards, without creases having corrugation and supplied to customer in flat form? |
| 142. |
GST-ARA- 104/2018-19/B- 32 dt. 22.03.2019: Tata Motors Limited |
1. Whether Tata Harrier vehicle, which has following specifications, is classifiable under Tariff Item 8703 32 91 or 8703 32 99 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)?
2. For a motor vehicle to get covered under above entry as SUV/ UV, whether it has to satisfy only the conditions mentioned in main clause i.e. engine capacity above 1500 cc and popularly known as SUV/ UV or in addition, it has to also satisfy the conditions mentioned in Explanation" i.e. length exceeding 4000 mm and ground clearance of 170 mm and above? In short, if the vehicle satisfies only the conditions mentioned in main clause but is not satisfying any one or all of the conditions mentioned in Explanation', whether it would still be covered under Entry at Sr. No. 52B of Notification No. 1/2017-Compensation Cess (Rate) dated 28.06.2017 as amended?
3. For the purpose of Cess @ 22% under Sr. No: 52B of Notification No. 1/2017 Compensation Cess (Rate) dated 28.06.2017 as amended, whether the ground clearance of the vehicle is to be considered in laden condition or in unladen condition?
4. Whether Tata Harrier vehicle whose ground clearance in unladen condition is 205 mm and in laden condition is 160 mm, would fall under Sr. No. 52B of the Notification No. 1/2017-Compensation Cess. (Rate) dated 28.06.2017 as amended?
5. Whether GST Compensation Cess @ 22% under Sr. No. 52B of Notification No. 1/2017-Compensation Cess (Rate) dated 28.06.2017 as amended, will be applicable to Tata Harrier vehicle?
6. Vehicle whose ground clearance in unladen condition is more than 170 mm but below 170mm in laden condition, whether will get covered under Sr. No. 52B of Notification No. 1/2017-Compensation Cess (Rate) dated 28.06.2017? |
| 141. |
GST-ARA- 106/2018-19/B- 34 dt. 28.03.2019: Sterlite Technologies Limited |
1. Whether the supply of goods or services for 'setting up of network' would qualify as 'works contract' as defined in Section 2(119) of the CGST Act?
2. If supplies contemplated as per the contract with BSNL are not treated as works contract, can these continue to qualify as composite supply? if yes what is the principle supply?
3. What is the rate of tax applicable to the supplies made under the contract? |
| 140. |
GST-ARA- 101/2018-19/B- 27 dt. 12.03.2019: Shree Swetta Industries |
What is the rate of GST applicable to the finished product (Fryums) manufactured by the Concern? |
| 139. |
GST-ARA-99 /2018-19/B- 31 dt. 20.03.2019: Puranik Construction Pvt. Ltd |
The question / issue before Your Honor is eligibility of Notification 01/2018-Central Tax (Rate) dated 25.01.2018 which provides for concessional rate of GST @ 12% on supply of works contract service in respect of Original Works pertaining to construction of a Low Cost House in an AHP |
| 138. |
GST-ARA- 81/2018-19/B- 25 dt. 06.03.2019: Multiples Alternate Asset Management Private Limited |
1. Whether GST is applicable on the Advisory & Management Fees received in Indian Currency from Domestic Contributors located in India for the Services rendered by the applicant?
2. Whether GST is applicable on the Advisory & Management Fees received in Foreign Currency from Overseas Contributors located outside India for the Services rendered by the applicant? |
| 137. |
GST-ARA- 84/2018-19/B- 30 dt. 19.03.2019: Kansai Nerolac Paints Limited |
Whether value of supply of goods by one distinct entity (Factory/depot) as defined under sec 25(4) of the CGST Act 2017 as amended to another distinct entity (Factory/depot) can be determined on the basis of our cost of production. Our cost of production depends mainly on cost of inputs and input services hence the same fluctuates with the price of inputs and input services |
| 136. |
GST-ARA- 102/2018-19/B- 28 dt. 14.03.2019: C S Diesel Engineering Private Limited |
1. Please confirm that Main Propulsion engine for ships falling under HSN code 8408 1093, Marine Gear box falling under heading 8483 and marine generator falling under 8502 1100 and Marine engine for other applications like pumps falling under sub-heading 8408 10 would be considered as parts of Goods for Chapter 89,
2. Further if the all above used in manufacturing of the boat/ ships under headings 8901, 8902, 8904, 8905, 8906 and 8907 shall be charged with 5% even if in their respective chapters, the rates of GST are higher: For example, GST for HSN code 8408 10 93 is 28%, but when supplied to shipyards would be 5% and also implied for chapters 8483 and 8502 1100 above.
3. The invoice made by the dealer to the shipyard would be made under the respective product chapter, but with 5% GST. For example marine main propulsion engine would be made with 5% GST under HSN code 8408 1093 and not 28%. And also implied for chapters 8483 and 8502 1100 above with 5% GST.
4. As a generator manufacturer, we buy a marine Engine from our principles (Ashok Leyland). Please conform if we could buy under 5% GST from Ashok Leyland with our letter of undertaking stating that we shall be supplying these Generators to Marine Shipyard also stating in the letter , the with Hull number (which is always unique )for a project and shipyard order copy. We would also submit a covering letter from the shipyard to Ashok Leyland for the same subject matter and yard number (which is always unique). With all this above procedure can Ashok Leyland supply us Marine Generator Diesel Engines with 5% GST under HSN code 8408 1093?
5. When we have to sell an engine to shipyard for main Propulsion, we buy it from Ashok Leyland. under that context could we buy the engines with our letter of undertaking stating that we shall be supplying these engines to marine Shipyard name and Hull number (which is always unique) for that project and with shipyard order copy and also a covering letter from the shipyard for the same subject matter and yard number (which is always unique). With all this can we get the supplies from Ashok Leyland at 5% GST?. |
| 135. |
GST-ARA- 126/2018-19/B- 29 dt. 19.03.2019: Arihant Enterprises |
1. Whether supply of ice-cream by the applicant from its retail outlets would be treated as supply of "goods" or supply of "service" or a "composite supply" and subject to GST accordingly?
2. Whether the supply, not being a composite supply, would be treated as supply of service in terms of entry 6(b) of Schedule 11 attached to the CGST Act, 2017 and leviable to CGST @ 2.5% in terms of Notification No. 11/2017 as amended by Notification No.46/2017-Central Tax (Rate) (serial no. (i) entry no. 7) of the notification?
3. In case the supply is held to be "composite supply", whether the taxability of the same should be treated as supply of service in terms of entry 6(b) of the Schedule Il of the CGST act, 2017 or should be taxable on the basis of nature of principal supply in accordance with Section 8 of the Act?
4. In case the supply is held to be a supply of service in terms of entry 6(b) of Schedule Il to the CGST Act, 2017, would it be mandatory for the applicant to collect and pay CGST @ 2.5% inspite of the fact that entry 7(i) of Notification No. 11/2017 as amended by Notification No.46/2017-Central Tax is a conditional entry? |
| 134. |
GST-ARA-100 /2018-19/B- 21 dt. 20.02.2019: Maharashtra Rajya Sahakari Dudh Mahasangh Maryadit Mumbai |
Withdrawn the application |
| 133. |
GST-ARA- 93/2018-19/B- 19 dt. 16.02.2019: Shah Nanji Nagsi Exports Private Limited |
What will be the correct HSN code and consequently rate of GST applicable on “Ready to cook popcorn premix i.e. Popcorn Maize with edible oil and salt”, sold in retail pack size ranging from 30 grams to 350 grams. |
| 132. |
GST-ARA- 89/2018-19/B- 23 dt. 27.02.2019: Orient Press Limited |
Whether supply of service of:
(i) Printing of Pre-examination items like question papers, OMR sheets (Optical Mark Reading), answer booklets;
(ii) Printing of Post-examination items like marks card, grade card, certificates to the educational boards of up to higher secondary; and
(iii) What would be the classification and the applicable GST rate, for the supply of Printing of cheque book / railway tickets be treated as exempted supply of service by virtue of Entry No. 66 of the Notification No. 12/2017 - Central Tax (Rate), dated 28th June, 2017 and as amended by Notification No.2/2018 - Central Tax (Rate), dated 25th January, 2018; Entry No. 66 of Notification No. 12/2017 - State Tax (Rate), dated 29th June, 2017; and Entry No. 69 of the Notification No. 9/ 2017 - Integrated Tax (Rate), dated 28th June, 2017 as amended by Notification No. 2/2018- Integrated Tax (Rate), dated 25th January, 2018? |
| 131. |
GST-ARA- 96/2018-19/B- 20 dt. 18.02.2019: Hyva India Pvt. Ltd |
What is the appropriate classification and rate of GST on the supply of such "Hydraulic Kit" cleared to dealers / distributors or OEMs cleared as such, which comprises of the Hydraulic cylinder and wet kit (with or without pump). |
| 130. |
GST-ARA- 94/2018-19/B- 22 dt. 22.02.2019: Western Concessions Private Limited |
Whether the applicants are eligible to avail ITC of GST paid on goods and services used for construction of Tie-in pipeline, for delivery of re-gasified LNG from FSRU to the National Grid.? |
| 129. |
GST-ARA- 95/2018-19/B- 15 dt. 23.01.2019: Envitech Chemical Specialities Private Limited |
1. Whether the amount of CENVAT Credit availed through TRAN-1, which partakes character of Central Tax in Electronic Credit Ledger, is admissible while calculating ‘ITC’ for GST Refund under inverted Tax Structure mechanism?
2. Can a Circular, which is contrary to the legal provisions, be issued to restrict admissibility of ITC ? |
| 128. |
GST-ARA- 92/2018-19/B- 14 dt. 23.01.2019: Royal Translines Private Limited |
1. Whether the transaction would be classified as GTA service.
2. Applicability of Notification No. 20/2017 – Integrated Tax (Rate) dated 22 nd August 2017? |
| 127. |
GST-ARA- 88/2018-19/B- 10 dt. 23.01.2019: Sun Pharmaceutical Industries Ltd |
What is the appropriate classification of the Applicant's product, Prohance - D (Chocolate)? |
| 126. |
GST-ARA- 87/2018-19/B- 08 : The Mobile Wallet Pvt Ltd |
1. Whether the portion of the Merchant Discount Rate (MDR) received by the issuing Bank as ‘Interchange Fee’ is liable to tax under the Goods and Services Tax?
2. Why different practice prevails by the Network in the industry |
| 125. |
GST-ARA-86 /2018-19/B- 07 dt. 15.01.2019: Safset Agencies Private Ltd |
1. Whether Applicant is dealing in second hand goods and tax is to be paid on the difference between selling price and purchase price as stipulated in Rule 32 (5) of CGST Rules, 2017?
2. The classification and HSN code of goods listed in table given in "Issues for Determination" and GST rates applicable to such goods. |
| 124. |
GST-ARA- 85/2018-19/B- 16 dt. 23.01.2019: The Kreations Builders & Developers |
Whether, as per notification no. 01/2018 - Central Tax (Rate) dated 25th January, 2018 can works ? |
| 123. |
GST-ARA- 83/2018-19/B- 3 dt. 08.01.2019: NR Energy Solutions India Pvt Ltd |
1. Whether the transaction / contract referred in the present application to M/S APTRANSCO is in the nature of Works Contract Services and therefore liable to GST @ 18% under the HSN Code 995461?
2. If the answer to above is in negative, whether the said transaction is Supply of Goods?
a) If yes, liable to GST at what rate of tax and under which HSN Code ? |
| 122. |
GST-ARA- 82/2018-19/B- 12 dt. 23.01.2019: Telstra Telecommunication Pvt. Ltd |
1. Whether in the facts and circumstances in the case of supply involving leased circuit services wherein a pan India contract for supply of such services is entered into without any State wise break up for the supply it would be in order for the supplier of such services to charge Integrated Tax (under IGST Act) pursuant to the Explanation to Section 12(11)(d) which provides that place of supply, where the leased circuit is installed in more than one State and the value for service cannot be determined in absence of a contract, shall be on such other basis as prescribed i.e. the same would be the location of recipient of service.
2. In a case where the location of the service provider on pan India basis is Delhi and that of the recipient is Mumbai whether in the facts and circumstances, it would be Integrated tax that would be chargeable since no rules have been prescribed pursuant to Sec 12(11)(d) as aforesaid and therefore whether it would be in order for the recipient to take credit of such Intergraded tax since the said services are used in the course or furtherance of business namely provision of last mile connectivity services to the recipient of services. |
| 121. |
GST-ARA- 77/2018-19/B- 17 dt. 29.01.2019: Technip UK Limited |
1. Whether the terms of the NIT, in particular its self-styled description as 'lump sum turnkey' contract, renders it as a 'works contract as understood under the GST law?
2. In the event the answer to (a) is in the affirmative, does it imply that each and every supply made to ONGC under the contract would be subject to rate of tax as applicable to a 'works contract'?
3. In the event the answer to (a) is in the affirmative;
a). Will the position change if the members of the consortium raise distinct invoices and ONGC also pays directly to the members?
b). Can it be said that in such circumstances the individual invoices will not be affected by the overall description as a 'works contract'?
4. In the event the answer to (a) is in the affirmative and only one single rate of tax applies to the entire contract, can the members of the claim rate of tax in terms of Notification No. 39/2017 - Integrated Tax (Rate) dated 13.10.2017?
5. In the given facts of the instant application, can the member of the consortium supplying goods alone claim concessional rate of tax of 5% in terms of Notification No. 3/2017-Integrated Tax (Rate) dated 28.06.2017? |
| 120. |
GST-ARA- 90/2018-19/B- 159 dt. 19.12.2018: Allied Digital Services Ltd |
1. Whether the amount received for supply of services during the post GST period to the Government of Maharashtra (Home Department) as per the contract in question are taxable under SGST/CGST Act ?
2. If answer to the question No.1 is in affirmative then what is the rate of tax under SGST/CGST? |
| 119. |
GST-ARA- 79/2018-19/B- 168 dt. 24.12.2018: General Manager Ordnance Factory Bhandara |
1. Being a part of the Ministry of Defence, Government of India, whether on which our organisation Ordnance Factory Bhandara (OFBa) is liable to pay GST Advance on supply of services
2. Whether Input Tax Credit on expenditure on the goods and services consumed by our organisation
3. Whether the exemption to a 'defence formation' for preparation and generation of E-way bills is applicable to Ordnance factories & other Central Government & Public Sector Undertakings(PSU's) that function under the Ministry of Defence, Government of India?
4. Whether exemption on payment of GST on transport of 'military or defence equipments through a goods transport agency applicable to goods transported by our organisation?
5. Whether Input Tax Credit is to be reversed on finished goods that are destroyed during testing?
6. Whether proportionate Input Tax Credit has to be reversed in cases where lesser payment is made to the supplier due to deduction on account of liquidated damages from supplier's dues?
7. Being a part of the Ministry of Defence, Government of India, whether the following notifications are applicable to our organisation and what shall be the impact of such notifications:
a) Notification No. 2/2018- Central Tax (Rate), in relation to services by an arbitrator or an advocate to our organisation.
b) Notification No. 3/2018- Central Tax (Rate), in relation to services supplied by our organisation by way of renting of immovable property to a person registered under the Central Goods and Services Tax Act, 2017.
c) Notification No. 36/2017 - Central Tax (Rate), in relation to payment of tax on reverse charge mechanism on sale of used vehicles, seized and confiscated goods, old and used goods, waste and scrap to a GST registered person.
8) Whether Input Tax Credit on services of passenger vehicles hired by our organisation is available? |
| 118. |
GST-ARA- 78/2018-19/B- 167 dt. 24.12.2018: Premium Transmission Private Limited |
What is the correct classification of 'Geared Motor' supplied by the applicant? |
| 117. |
GST-ARA- 75/2018-19/B- 173 dt. 29.12.2018: Ujjwal Pune Limited |
1. The nature of Services provided under the Contract whether covered under Sl.no. 3(vi)(a) of notification no. 11/2017 - Central Tax (Rate) dt.28th June 2017 amended with notification no.24/2017-Central Tax (Rate) dt 21.09.2017 and further amended with notification no. 31/2017 Central Tax (Rate) dt 13.10.2017 and notification no. 17/2018 dt.26.07.2018?
2. What is the Rate of GST applicable for the Project? |
| 116. |
GST-ARA- 74/2018-19/B- 169 dt. 27.12.2018: Shradha Polymats |
1. Whether 4601 as the HSN Classification of Polypropylene Mats is correct?
2. If the answer to above question is affirmative, whether entry No. 198A (inserted vide Notification No 27/2017) is to be applied or Entry No. 103 should be considered. In other words whether CGST / SGST Tax Rate is to be considered as 2.5% or 6%? |
| 115. |
GST-ARA- 73/2018-19/B- 166 dt. 21.12.2018: Famous studios ltd |
1. Whether the exemption from payment of GST on reverse charge basis under section 9(4) of the CGST Act / SGST Act for receipt of supply of goods and / or services by us from an unregistered person is applicable irrespective of any threshold limit right from 01-07-2017 vide Notification No.8/2017 dated 28.06.2017 read with Notification 38/2017 dated 13-10-2017?
2. Whether any action for recovery of tax under section 9(4) of CGST Act or corresponding provision of SGST Act can be initiated if such tax is not paid for a period from 01-07-2017 to 12 10-2017 within the respective due dates?
3. Whether interest on the delayed payment of CGST / SGST under section 9 (4) of the Act is applicable, when such tax on the relevant transaction/s has been kept on hold till 30-09-2019 by virtue of Notification No. 22/2018 - Central Tax (Rate) dated 06-08 2018?
4. Whether the circular dated 2nd May 2018 (cited supra) will have any effect of taxation including interest on the transaction dated 2nd September 2018? |
| 114. |
GST-ARA- 72/2018-19/B- 165 dt. 20.12.2018: Biostadt India Limited |
1. The question or issue before Your Honor for determination is whether Input Tax Credit ("ITC") can be claimed by the applicant on procurement of Gold coins which are to be distributed to the customers at the end of scheme period for achieving the stipulated lifting or payment criteria?
2. The question or issue before Your Honor is not restricted to the said scheme only. The applicant notifies schemes with similar conditions periodically. So whether the ITC can be claimed in all such similar schemes. |
| 113. |
GST-ARA- 76/2018-19/B- 172 dt. 29.12.2018: E-Square Leisure Pvt Ltd |
1. Whether GST would be applicable on interest free security deposit and notional interest if any?
2. In case GST is applicable what would be value of notional interest for levy of GST? |
| 112. |
GST-ARA- 71/2018-19/B- 171 dt. 29.12.2018: E-Square Leisure Pvt Ltd |
1. Whether GST is levied on the reimbursement of expenses from the lessee by the lessor at actuals?
2. In case GST is levied, what is the rate of GST applicable to said reimbursement of expenses ? |
| 111. |
GST-ARA- 70/2018-19/B- 163 dt. 19.12.2018: Ecosan Services Foundation |
Services provided to (NGO) Non-profit organization registered as Trust having registration U/s. 12AA of Income Tax Act, amounts to provision of service and any grant/ Donation received towards performing specific service towards preservation of environment as specified in notification no 12/2017, Whether amounts to provision of service and liable for GST ? |
| 110. |
GST-ARA- 69/2018-19/B- 164 dt. 19.12.2018: Siemens Limited |
1. Whether the freight charges recovered by the Applicant under the aforesaid contract from the customer without issuance of consignment note will be eligible for exemption from CGST as prescribed in Serial no. 18 of Notification no. 12/2017 - Central Tax Rate F. No. 334/1/2017, dated 28 June 2017?
2. Whether the freight charges recovered by the Applicant under the aforesaid contract from the customer without issuance of consignment note will be eligible for exemption from SGST as prescribed in Serial no. 18 in Notification no. 12/2017 - State Tax (Rate) no. MGST 1017/C.R.103 (11)/ Taxation-1 dated 29 June 2017. |
| 109. |
GST-ARA-66 /2018-19/B- 162 dt. 19.12.2018: Cummins India Limited |
1. "Whether engine manufactured and supplied solely and principally for use in railways/locomotives are classifiable under HSN Heading 8408 or under HSN Heading 8607 of the Customs Tariff (which has been borrowed for classification purposes under GST regime) as a part used solely or principally for Railways or Tramway Locomotives or Rolling Stock?"
2. Whether availment of input tax credit of tax on common input supplies on behalf of other unit/units registered as distinct person and further allocation of the cost incurred for same to such other units qualifies as supply and attracts levy of GST?
3. If GST is leviable, whether assessable value can be determined by arriving at nominal value?
4. Once GST is levied and ITC thereof is availed by recipient unit, whether the Applicant is required to register itself as an Input Service Distributor for distribution of ITC on common input supplies? |
| 108. |
GST-ARA- 65/2018-19/B- 161 dt. 19.12.2018: Cummins India Limited |
Determination of GST liability by deciding principal supply of the composite supply qua maintenance contracts executed between the customer and the Applicant. |
| 107. |
GST-ARA- 55/2018-19/B- 170 dt. 29.12.2018: Students' Welfare Association |
1(a) Whether hostel accommodation provided by Trusts to students is covered within the definition of Charitable Activities and thus, exempt under Sl. No. 1 of notification No.12/2017-CT (Rate)?
1(b). Whether the supply of residential or lodging services @ Rs. 22,250/- per annum is covered by Sr. No. 14 of Notification No. 12/2017 – CT (Rate)?
2. Whether different treatment would be required for use of hostel rooms given by us for residential purposes but ultimately been used by the hirer for commercial use.
3. Whether the said notification would be applicable if the accommodation if decided to be given for commercial purposes in future whether the activity still would be able to enjoy exemption under said notification.
4. Whether the large donations given by the donors would be treated as 'service and taxed accordingly and whether only sponsored donations are believed to be covered under said mega exemption notification. |
| 106. |
GST-ARA- 52/2018-19/B- 160 dt. 19.12.2018: Nes Global Specialist Engineering Services Private Limited |
1. Whether the transaction in question is a Zero Rated Supply or a Normal Supply under the GST ACT?
2. If the said supply is a Zero Rated Supply, then can the same be considered as an export of service under the GST Act? |
| 105. |
GST-ARA- 67/2018-19/B- 155 dt. 15.12.2018: Allied Blenders And Distillers Private Limited |
Whether in the facts and circumstances of the present case, the Contract Bottling Unit is making a taxable supply to the Applicant (i.e. Brand Owner), or, alternatively, whether the Applicant (i.e. brand owner) is making a taxable supply to the Contract Bottling Unit? Correspondingly, whether in the facts and circumstances of the present case, the Applicant (i.e. Brand Owner) is paying consideration to the Contract Bottling Unit by way of bottling charges, or, alternatively, whether the Contract Bottling Unit is paying consideration to the Applicant by way of brand owner surplus? |
| 104. |
GST-ARA- 63/2018-19/B- 134 dt. 03.11.2018: Cable Corporation of India Limited |
Whether the supply of transportation services, rendered by the Applicant, will be exempt from the levy of GST in terms of Sl. no. 18 of the Notification No. 12/2017 - Central Tax (Rate) dated 28th June, 2017 |
| 103. |
GST-ARA- 32/2018-19/B- 131 dt. 30.10.2018: Sadashiv Anajee Shete |
1. Whether exemption under Sr. No. 13 of Notification No. 12/2017 - Central Tax (Rate) dated 28th June 2017 is applicable to the Applicant?
2. Whether the Applicant is liable to get registered under section 22/24 of CGST Act, 2017?
3. If the Applicant is liable to pay GST, then on what value GST liability needs to be discharged, whether on the commission which the Applicant receives from pundits/website users or on the booking value received from website users? |
| 102. |
GST-ARA- 62/2018-19/B- 133 dt. 30.10.2018: Merck Life Science Private Limited |
1. Whether applicant's direction to the seller (directed in agreement dated 21 June 2018) for direct transfer of BP business to MSPL and PM business to MPMPL, respectively would qualify as a 'supply between the applicant' and 'MSPL/MPMPL'?
2. If the answer to the above question is 'affirmative' then as the parties are related, even in absence of the actual consideration does the applicant have to attribute a notional consideration and charge GST in line with schedule 1 of GST Act to be compliant?
3. If the answer to both the questions are 'affirmative' then as the recipients (MSPL/MPMPL) are eligible to avail full input tax credit then the notional consideration (percentage of the business transfer value) would be only academic and will the invoice value be considered as open market value? |
| 101. |
GST-ARA- 58/2018-19/B- 132 dt. 24.10.2018: National Security Services |
Whether the Exemption Notification No.12/2017- Central Tax (Rate) dated 28/06/2017 (Entry No. 3 of the Notfn.) is applicable to the applicant for the Pure services i.e. Security Services rendered to Pimpri Chinch wad Municipal Corporation in relation to functions entrusted to Municipality under Article 243 W of the Constitution thereby exempting the applicant service provider from the whole of GST. |
| 100. |
GST-ARA- 57/2018-19/B- 130 dt. 23.10.2018: K Uttamlal Exports Pvt. Ltd |
1. Whether the goods exported out of required India directly by the manufacturer mentioning the applicant as Third Party Exporter for the purpose of Foreign Trade Policy will be considered as exports at the hands of the Applicant under the GST laws?
2. If the said transaction is held to be exports at the hands of the applicant under GST then whether it will qualify as zero rated supply? |
| 99. |
GST-ARA-53 /2018-19/B- 127 dt. 10.10.2018: Enmarol Petroleum India Pvt. Ltd |
1. Whether the applicant is liable to pay GST on the supply of goods located outside India to customers within India without physically bringing the goods to India?
2. Whether the out & out supplies in the facts of the present case will be considered as export supplies or exempted supplies for the purpose of the GST? |
| 98. |
GST-ARA- 54/2018-19/B- 128 dt. 12.10.2018: Sir J. J. College of Architecture Consultancy Cell |
Whether applicant shall charge GST on the consultancy services rendered to Municipal Corporation of Greater Mumbai (MCGM) for an upcoming project of establishment & development of textile museum in Mumbai. |
| 97. |
GST-ARA- 51/2018-19/B- 124 dt. 03.10.2018: Leena Powertech Engineers Pvt.Ltd |
Whether CIDCO is covered under the definition of the term 'Government Entity' as per Notification No. 31/2017 - Central Tax (Rate) dated 13 October 2017? 2. If CIDCO 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 CIDCO, in pursuance of Notification No. 24/2017 - Central Tax (Rate) dated 21 September2017 read with Notification No. 31/2017 - Central Tax (Rate) dated 13 October 2017? |
| 96. |
GST-ARA- 64/2018-19/B- 125 dt. 03.10.2018: Bhutoria Refrigeration Private Limited |
“Whether the Fan Coil Unit is covered under HSN Code 8418 under Goods and Service Tax Act, 2017.” |
| 95. |
GST-ARA- 68/2018-19/B- 129 dt. 15.10.2018: SST Sutainable Transport Solutions India Pvt.Ltd |
Under which Chapter Heading / Service Code our activity will classify ? |
| 94. |
NO.GST-ARA- 10/2018-19/B- 66 dt. 11.07.2018: Compo Advice India Private Limited |
Our product is known as Disc Brake Pads “DBP" is made up of High Capacity Friction Material, both Fibers and Minerals and separately rivet on to Brake Assembly of Motor Vehicles. |
| 93. |
NO.GST-ARA- 16/2018-19/B- 74 dt. 25.07.2018: Emco Limited |
1. The question/ issue before Your Honor is whether GST is leviable on the transportation charges levied by the Applicant on PGCIL?
2. In case the GST is payable, what would be the rate of GST to be charged on such charges? |
| 92. |
NO.GST-ARA- 31/2018-19/B- 102 dt. 04.09.2018: Crown Beers India Private Limited |
1. The applicant incurs to the PIL a fixed fee and costs specified in Schedule II to the Agreement as a consideration for supply of Products. Supply of Products, being in the nature of alcoholic liquor for human consumption, is excluded from the ambit of CGST Act, 2017 / MGST Act, 2017 / IGST Act, 2017. Whether CGST under Sec.9(1) of the CGST Act / MGST under Sec.9(1) of the MGST Act / IGST under Sec.5(1) of the IGST Act can be levied on the above mentioned consideration paid for supply of alcoholic liquor for human consumption?
2. Without prejudice to the submissions made elsewhere, if the supply of Beer is held to be a service by way of job work in relation to Beer, what shall be the rate of CGST/UTGST/ IGST that shall be levied on the said taxable supply? |
| 91. |
NO.GST-ARA- 35/2018-19/B- 108 dt. 07.09.2018: Asahi Kasei India Private Limited |
1. Whether the service supplied by the Applicant under the Service Agreement dated 1 March 2013 constitute a supply of "Support services" falling under HSN code 9985 "Intermediary service" classifiable under HSN code 9961 /9962?
2. Whether the service supplied by the Applicant under the Marketing Services Agreement dated 1 December 2012 constitute a supply of "Support services" falling under HSN code 9985 or "Intermediary service" classifiable under HSN code 9961 / 9962?
3. Whether the services provided by the Applicant is an export of services as defined under Sec. 2(6) of the Integrated Goods and Services Tax Act 2017? |
| 90. |
NO.GST-ARA- 36/2018-19/B- 110 dt. 07.09.2018: Posco India Pune Processing Center Private Limited |
1. Whether Input Tax Credit is admissible in respect of GST paid for hotel stay in case of rent free hotel accommodation provided to General Manager and Managing Director of the Applicant?
2. Whether invoice for quality claim raised by the Applicant on POSCO Daewoo Corporation located in Korea will be treated as "export of service"? 3) Whether recovery of Parents Health Insurance expenses from employee in respect of the insurance provided by the Applicant amounts to "supply of service" under Sec. 7 of the Central Goods and Service Tax Act, 2017? |
| 89. |
NO.GST-ARA- 40/2018-19/B- 118 dt. 24.09.2018: Kolte Patil Developers Ltd |
What is the legal procedure for cancellation of flat which is booked in pre-GST Regime and cancelled in post-GST Regime. Also, GST liability in cases where some small amount is retained, for cancellation (after discussion with customer) |
| 88. |
NO.GST-ARA- 44/2018-19/B- 117 dt. 17.09.2018: Asian Paints Ltd |
Whether following two categories of products will be classifiable under Entry 24 of Schedule IV of Notification No. 1/2017Central Taxes (Rate) dated 28.06.2017 liable to CGST at 14% or Entry 97 of Schedule III of Notification No. 1/2017 – Central Taxes (Rate) liable to CGST at 9%? |
| 87. |
NO.GST-ARA- 43/2018-19/B- 115 dt. 15.09.2018: Lindstrom Services India Private Limited |
1. What is the classification of the activities transactions carried out by the Applicant Company as mentioned in the statement of facts (Annexure-I). In particular,
(i) Do these activities / transactions of renting of workwear qualify as "transfer of right to use" of goods (i.e. workwear) by the Applicant Company to its customers in terms of entry 5 (f) of Schedule II of Central Goods and Services Act, 2017 ('CGST Act')?
(ii). Alternatively, do these activities transactions qualify as "transfer of right in goods” in terms of entry 1 (b) of Schedule II of CGST Act?
2. What is the nature of the supply based on the facts and circumstances as mentioned in statement of facts (Annexure-I) i.e., renting of workwear along with other services such as transportation, weekly washing etc. for a single consideration? In particular,
(i). Does this supply qualify as "composite supply" as per Sec. 2 (30) of CGST Act?
(ii). Alternatively, does this supply constitute a "mixed supply" under Sec. 2 (74) of CGST Act?
3. In the event the answer to question (2) above is that the transaction undertaken by the Applicant Company qualifies as 'composite supply',
(i). What will be the "principle supply" for the purpose of Sec. 2 (90) of CGST Act?
(ii). What will the applicable rate of GST?
(iii). Whether the conclusion (i.e. the transaction is a 'composite supply') will remain the same if in addition to the services covered in question no. 2 above Applicant Company also provides additional service of renting of locker as part of the same consideration? |
| 86. |
NO.GST-ARA- 46/2018-19/B- 119 dt. 25.09.2018: Eiffel Hills And Dales Developers Pvt Ltd |
1. Whether MEP activities (Mechanical, Electrical & Plumbing Works) undertaken by the Applicant falls within the definition of composite supply of works contract as defined under Sec. 2(119) of CGST Act?
2. Whether can the applicant charge GST rate of 12% on MEP (Mechanical, Electrical &Plumbing Works) activities by availing the benefit of Central Tax (Rate) Notification No 01/2018 dated 25th January 2018, if the said supplies are in relation to an housing project enjoying Infra status vide F No 13/6/2009-INF dated 30th March 2017 of Government of India, in Ministry of Finance, Dept. of Economic Affairs? |
| 85. |
NO.GST-ARA- 47/2018-19/B- 120 dt. 25.09.2018: Yogiraj Powertech Private Limited |
1. Whether EPC Contract for electrical cable supply and laying work can be classified as contract for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair, maintenance, renovation, alteration or commissioning of immovable property wherein transfer of property in goods (whether as goods or in some other form) is involved in the execution of such contract.
2. Whether these contracts can be classified as works contracts as per GST Law and whether notification no. 11/2017-Central Tax (Rate) dated 28th June 2017 as amended by notification no.01/2018-Central Tax (Rate) dated 25th Jan 2018 is applicable to the present case? |
| 84. |
NO.GST-ARA- 48/2018-19/B- 123 dt. 27.09.2018: Sonkamal Enterprises Private Limited |
1. Whether the procedure to raise the invoice from Mumbai Head Office for imports received at Haldia Port Kolkata where we do not have any separate GST Registration and Charge IGST from Mumbai to our Customers is correct? or do we have to take separate Registration in the State of West Bengal for the below mentioned transactions?
2. If we do not need separate registration in west Bengal, can we do the transaction on Mumbai Head Office GSTIN, then in case of issuance of e way bill is it correct to Mention the GSTIN of Mumbai and Dispatch place of Haldia Port ? |
| 83. |
NO.GST-ARA- 38/2018-19/B- 111 dt. 10.09.2018: Ecool Gaming Solutions Private Limited |
1. Whether application is liable to pay IGST under Sec. 5 (3) of IGST act, 2017.
2. Whether Serial No.5 of Notification No. 4/2017 - Integrated Tax (Rate) is applicable on supply received by the applicant. |
| 82. |
NO.GST-ARA- 12/2018-19/B- 116 dt. 15.09.2018: Behr-Hella Thermo-control India Pvt. Ltd |
Whether in the facts and circumstances of the case, the Applicant is liable to pay Integrated Goods and Services Tax on the testing services provided to its overseas group entities, being a zero-rated supply? |
| 81. |
NO.GST-ARA- 41/2018-19/B- 112 dt. 12.09.2018: Sterlite Technologies Limited |
1. Whether the Applicant is required to separately discharge GST on the excess length of OF although the cost of such excess length is already included in the price charged to independent customers?
2. Whether the Applicant is required to separately discharge GST on the excess length of OF although the cost of such excess length is already included in the price charged to distinct persons in terms of Schedule I provisions?
3. If GST is not payable separately on the excess length, whether the Company is required to reverse proportionate credit to the extent of supply such excess length? |
| 80. |
NO.GST-ARA- 61/2018-19/B- 107 dt. 05.09.2018: Brink's India Pvt.Ltd |
1. Whether, in the facts and circumstances of the case, the supply of services undertaken by the Applicant by way of secured transportation of specified goods entirely through road (including temporary storage of such goods), would be eligible for exemption under Entry No. 18 of Notification No. 12/2017 – CT (Rate) dated 28 June 2017?
2. Whether such exemption would be available in certain transactions wherein transportation of specified goods involves movement through air also which is supplementary/incidental to the transportation by road? |
| 79. |
NO.GST-ARA- 60/2018-19/B- 106 dt. 05.09.2018: Brink's India Pvt.Ltd |
1. Whether in the fact and circumstances of the case, the supply of services undertaken by the Applicant by way of transportation entirely through road of imported goods (including services of temporary storage of such goods), would be eligible for exemption under Entry No. 18 of Notification No. 12/2017-CT(Rate) dated 28 June 2017?
2. Whether such exemption would be available in certain transactions wherein transportation of specified goods involves movement through air also which is supplementary/incidental to the transportation by road? |
| 78. |
NO.GST-ARA-59 /2018-19/B- 105 dt. 05.09.2018: Brink's India Pvt.Ltd |
Considering the facts and circumstances of this case and in view of the definition of ‘money’ as envisaged in Sec. 2(52) of the Central Goods and Services Tax Act, 2017 (hereinafter referred as ‘the CGST Act’), whether Brinks’s India would be eligible to avail ITC on motor vehicles commonly used for ‘cash-in-transit’ (CIT) business - transport of currency notes; ‘Cash Replenishment Services(CRS’) business - transport of currency notes; ‘Brink’s Global Support Service (‘BGS’) business - transport of currency notes, precious metals like gold, silver etc.?” |
| 77. |
NO.GST-ARA- 49/2018-19/B- 104 dt. 05.09.2018: AF Garments Private Limited |
1. Whether circular No.44/18/2018-CGST applies to this transaction ?
2. Whether “Rawji Industrial Corporation” has to charge GST on this transaction ?
3. If answer to Question No . 2 is “Yes” at what rate ?
4. Whether “AF Garments Pvt Ltd.” can get input Tax Credit of such GST paid on this transaction?
5. If answer to Question No 4 is “Yes” , and if “AF Garments Pvt Ltd.” is having only export sales (i.e. either Direct Export or through some Exporter), can he claim refund of such accumulated input Tax Credit of GST paid in this transaction? |
| 76. |
NO.GST-ARA- 37/2018-19/B- 103 dt. 05.09.2018: Jaideep Metallics & Alloys Private Limited |
1. Whether electrically wired trolley controlled by wired remote control is a non-motorized conveyance?
2. Whether the applicant is required to issue E-way bill in such a case ? |
| 75. |
NO.GST-ARA- 56/2018-19/B- 114 dt. 12.09.2018: Magarpatta Retail Private Limited |
The Supplier is not registered as “electricity transmission or distribution utility” as defined under Sr No. 2 (z) of Definitions. Whether providing and supplying of electricity as per terms of agreement and getting reimbursement of the amount from tenants would be liable to GST under CGST/SGST Act and whether benefit under Notification No. 12/2017 CGST (Rate) Sr No. 25 or 09/2017 IGST (Rate) Sr No. 26 would be allowed to them. |
| 74. |
NO.GST-ARA- 01/2018-19/B- 109 dt. 05.09.2018: The Ideal Construction |
1. What is the rate of tax to be levied on the sale of Flats/Units to the prospective buyers? And whether registration of project under PMAY is required?
2. What is the rate of tax to be levied by the supplier from whom we will received Composite works contract service (Inward Supply of composite works contract)? Will it be 12% or 18%?
3. Admissibility of Input tax credit. Whether full ITC is allowable or it will be restricted to output GST liability? |
| 73. |
NO.GST-ARA- 08/2018-19/B- 76 dt. 26.07.2018: Sabre Travel Network India Pvt Ltd |
Whether the marketing promotion and distribution services (hereinafter referred to as the "Said Services") provided by Sabre India to Subre APAC would be subject to tax under the CGST Act 2017 and the Maharashtra GST Act 2017 (Hereinafter referred to as "Said Tax Acts") or would remain excluded under the said Acts as the said activities qualify as export of service in accordance to Section 2(6) of the Integrated GST Act 2017 read with the said Tax Acts?" |
| 72. |
NO.GST-ARA- 19/2018-19/B- 80 dt. 31.07.2018: Lear Automotive India Private Limited |
Whether amortized value of the tool received on FOC basis from the customer is required to be included in the value of finished goods manufactured and supplied by the applicant to the customer? |
| 71. |
NO.GST-ARA- 28/2017-18/B- 64 dt. 11.07.2018: Mazagon Dock Shipbuilders Limited |
1. Whether the expression “Parts of goods of headings 8901, 8902, 8904, 8905, 8906, 8907” in entry number 252 of the schedule 1 of the Notification No 01/2017-Integrated Tax (Rate) covers specific list of goods attached herewith (Refer Annexure B)?
2. Also, what will be the rate of tax for the specific list of inputs raw materials, parts and consumables etc., purchased or imported for use in manufacture of warship?
3. What procedure is required to be followed with Vendors if rate of tax applicable is as per entry no. 252 of the Schedule I.
4. If the rate of tax applicable to all or any of these items is 5% and if the vendor has charged higher rate of tax, whether the Company would be eligible for input tax credit at 5% or the actual tax paid to the Vendors? |
| 70. |
NO.GST-ARA- 04/2018-19/B- 60 dt. 09.07.2018: INA Bearing India Private Limited |
1. Whether the sale of goods, which are located outside India, would be liable to tax in India under section 7(5) (a) of Integrated GST Act, 2017?
2. If answer to (a) is yes, then whether the recipient, to whom such goods are sold, be eligible to avail the input tax credit of such goods? |
| 69. |
NO.GST-ARA- 50/2018-19/B- 78 dt. 31.07.2018: Platina Business Management Private Limited |
Export of consultancy service to Foreign Company and Amount received 100% in foreign currency through Bank GST is applicable or not ? |
| 68. |
NO.GST-ARA- 27/2018-19/B- 72 dt. 25.07.2018: Hifield AG Chem (India) Private Limited |
1. Whether products containing Amino acid (Protein Hydroslyate/ Fulvic acid/ Seaweed /Humic Acid/ Potassium Humate which are generated from vegetable/animal origin required to be classified under Chapter 3101 of HSN?
2. Whether Plant Growth Regulators are different than that of plant growth promoters?
3. Whether Micronutrients will fall under Chapter Heading 38 or 28/29?
4. Whether the products containing elements of Nitrogen, Phosphorous or Potassium, shall be classified under any of the heading of Chapter 3102, 3103,3104 respectively ? |
| 67. |
NO.GST-ARA- 03/2018-19/B- 59 dt. 07.07.2018: Vservglobal Private Limited |
The Applicant Vserv request this Hon'ble Authority to decide as to whether the aforesaid services proposed to be rendered qualify as 'Zero Rated Supply in terms of Section 16 of the Integrated Goods & Service Tax Act, 2017 or not. |
| 66. |
NO.GST-ARA- 11/2018-19/B- 70 dt. 18.07.2018: The Maharashtra Rajya Sahakri Sang Maryadit Pune |
The Maharashtra Rajya Sahakari Sangh Ltd. conducts education and training programmers through its 13 co-operative training centres and 33 district co-operative boards by charging fees to participants. Maharashtra Rajya Sahakari Sangh Ltd., is not profit making body and doing this activity as statutory requirement of Maharashtra Co-operative Societies Act,1960. Therefore, it is requested to exempt GST to Maharashtra Rajya Sahakari Sangh Ltd. |
| 65. |
NO.GST-ARA- 09/2018-19/B- 65 dt. 11.07.2018: Shree Construction |
1. What Tax rate to be charged by the sub-contractor to main contractor on Works Contract Services ( WCS) pertaining to railways original works contract?
2. Whether to charge tax rate of 12% GST or 18% GST? |
| 64. |
NO.GST-ARA- 06/2018-19/B- 62 dt. 09.07.2018: Membrane Filters(I) Pvt Ltd |
“What is the rate & HSN code of GST applicable (after it's introduction from 1st July 2017) when Extracting water from tube well, passing it through treatment plant of removing unwanted contaminants like Iron from ground water and eventually lifting it to overhead tank (in short the scheme) runs on solar power.” |
| 63. |
NO.GST-ARA- 05/2018-19/B- 61 dt. 09.07.2018: Ismail Ahamad Soofi |
Whether the catering services provided by the Applicant under B2B Model and B2C Model are to be classified as canteen/restaurant services under Entry. No. 7(i) of the Notification No. 11/2017 dated 28th June 2017 as amended by the Notification No. 46/2017- Central Tax (Rate) dated 14th November 2017 or as outdoor catering services under Entry. No 7(v) of the said Notification? |
| 62. |
NO.GST-ARA- 24/2018-19/B- 75 dt. 26.07.2018: Jotun India Private Limited |
1. Whether the supply of goods which are moved from a place located outside taxable territory and are delivered at a place outside taxable territory, would be liable to tax in India under section 7(5)(a) of IGST Act?
2. If answer to (a) is yes, whether the recipient of the goods i.e. person liable to pay consideration, be eligible to avail the input tax credit of the said goods? |
| 61. |
NO.GST-ARA- 02/2018 dt. 05.04.2018: Prajapati Developers |
“Whether the construction services provided under the project “Prajapati Magnum” qualifies for the reduced CGST Rate of 6% as provided in Sl. No 3 - item (v)- sub item (da) vide Notification 01/2018- CT (Rate) dated 25.01.2018?” |
| 60. |
NO.GST-ARA- 17/2018-19/B- 68 dt. 16.07.2018: M.U.N. Agro Industries Pvt. Ltd |
1. Whether our product or goods fall under chapter tariff heading 0204 and exemption given to this tariff item vide Notification No. 02/2017 – Central Tax (Rate) dated 28/06/2017 is available to us or not ?
2. We are supplying meat in HDPE gunny Bag. Whether it is treated as unit container or not? |
| 59. |
NO.GST-ARA- 07/2018-19/B- 63 dt. 11.07.2018: North American Coal Corporation India Private limited |
1. Whether liquidated damages that may be awarded to the Applicant by the International Chamber of Commerce (“ICC”) qualifies as a ‘supply’ under the Goods and Services Tax law, thereby attracting the levy of GST?
2. If the answer to Question No. 1 is in the affirmative, what should be the time of supply, that is to say, the point of time in which NACC’s liability to pay GST arises ?
3. If the answer to Question No. 1 is in the affirmative, what should be the value of supply on which GST is payable, that is to say, whether the Applicant is liable to pay GST on amount of liquidated damages claimed and awarded to the Applicant under the arbitral award or the amount which is actually received by the Applicant after conclusion of the matter before the final Appellate authority. |
| 58. |
NO.GST-ARA- 18/2018-19/B- 77 dt. 30.07.2018: Mukand Limited |
Whether the “Electric Overhead Traveling Grab Crane (EOT Grab Crane)" to be supplied by the applicant to the buyer for use in the waste-to-energy project is covered under Sl. No 234 of Schedule I of Notification 1/2017 dated 28.06.2018- IGST (Rate) as 'Renewable energy devices and parts for the manufacture of waste to energy plants/devices', attracting 5% levy. |
| 57. |
NO.GST-ARA- 14/2018-19/B- 71 dt. 18.07.2018: A S Moloobhoy Private Limited |
The Applicant requests this Hon'ble Authority to decide as to whether the supply of goods [as listed in Annexure I-A of this ARA application] is classifiable as “Parts of goods of headings 8901, 8902, 8904, 8905, 8906, 897” under entry 252 of Schedule 1 of GST Notification No. 01/2017-CT(R) dated 28th June, 2017 as amended and liable to GST @ 5% (CGST-2.5% and SGST-2.5%) or IGST @ 5% or not. |
| 56. |
GST-ARA- 23/2018-19/B- 99 dt. 24.08.2018: Drs Marine Services Private Limited |
“Whether GST is applicable on Reimbursement of salary on behalf of foreign entity.” |
| 55. |
GST-ARA- 23/2018-19/B- 88 dt. 14.08.2018: Uttara Impex Private Limited |
Engaged in trading of various poultry feed products. In the course of its business the products namely DL Methionine, Bicarbonate, Phytase, Betaine, Monodicalcium, Tryptophan, UT Vit 50, Threonine, Lysine and Creamino are imported by the applicant. Applicant submits the said products are feed supplements for consumption as poultry feed only and are not capable of being used for any other use. As per the contention of the applicant, above products are feed supplements for poultry and therefore covered under entry Sr. No. 102 of exemption notification issued under GST. classification of our products under GST regime |
| 54. |
GST-ARA- 26/2018-19/B- 89 dt. 14.08.2018: Silgan Dispensing Systems India Private Limited |
Whether on transfer of machines & moulds (being "capital goods"), from the premises of the job-worker to another job-worker, which were originally received by said job-worker under the erstwhile Central Excise Act, 1944 will constitute as "supply" under GST. |
| 53. |
GST-ARA- 29/2018-19/B- 91 dt. 20.08.2018: Signature International Foods India Private Limited |
Classification of following supplies in terms of Rate Notifications or Exemption Notifications issued under CGST/SGST/Integrated Tax Law.
(i). ‘Unleavened Flatbreads’
(ii). ‘Corn Chips, Corn Taco and Corn Taco Strips’
(iii). ‘Pancakes’; and
(iv). ‘Pizza Base’. |
| 52. |
GST-ARA- 23/2018-19/B- 87 dt. 10.08.2018: Mrs. Vishakhar Prashant Bhave Micro Instruments |
1. Whether the “Commission” received by the Applicant in convertible Foreign Exchange for rendering services as an "Intermediary” between an exporter abroad receiving such services and an Indian importer of an Equipment, is an "export of service” falling under section 2(6) & outside the purview of section 13 (8) (b), attracting zero-rated tax under section 16 (1) (a) of the Integrated Goods and Services Tax Act, 2017?
2. If the answer to the Q. (i) is in the negative, whether the impugned supply of service forming an integral part of the cross-border sale/purchase of goods, will be treated as an "intra-state supply" under section 8 (1) of the IGST Act read with section 2 (65) of the MGST Act attracting CGST/MGST? And, if so, at what rate? |
| 51. |
GST-ARA- 46/2017-18/B- 90 dt. 20.08.2018: Sodexo Food Solutions India Private Limited |
1. Whether catering services which involve operating and managing the canteens / cafeteria of the customers, provided to corporate customers qualify as services provided by a restaurant, eating joint including mess, canteen with a GST rate of 5% as per entry 7(i) of the Schedule under Notification 11/2017 ( as amended vide Notification 46/2017) ?
2. Whether retail services of cooking and serving food and beverages by canteens, cafeteria, etc, provided by the canteen / cafeteria to the employees or visitors (belonging to the customer) qualify as services provided by a restaurant, eating joint including mess, canteen with a GST rate of 5% as per entry 7(i) of the Schedule under Notification 11/2017 (as amended vide Notification 46/2017) ? |
| 50. |
GST-ARA- 45/2018-19/B- 97 dt. 20.08.2018: Sampada Caterers Proprietor Mrs. Sampada Santosh Hedaoo |
Whether the supply of services by M/s. Sampada Caterers to the members of VCA Recreation Club for supply of food and drinks by M/s. Sampada Caterers in the Restaurant and bar/permit room of VCA Recreation Club fall under the ambit of Restaurant service and the Notification No. 46/2017 Central Tax (Rate) dated 14th Nov, 2017 effective from 15th Nov, 2017 be applicable for the above mentioned Services or the said services fall under outdoor Catering Service as both these services now attract different rate of Tax ? |
| 49. |
GST-ARA- 39/2018-19/B- 95 dt. 20.08.2018: Magarpatta Club And Resorts Pvt Ltd |
1. Can the supply of food services in the restaurant by the applicant within its premises to the employees and guests of SEZ units be treated as supply to SEZ units or not ?
2. Can supply of services in the hotel accommodation provided by hotel to the “employees and guests of SEZ units “can be treated as supply to SEZ units or not ?
3. Whether the supply of food for consumption by hotel, eating house or restaurant away from restaurant eating house premises in the designated area of another company, for the employees and guests of the another company be treated as outdoor catering or canteen service ? |
| 48. |
GST-ARA- 42/2018-19/B- 96 dt. 20.08.2018: ICA Pidilite Private Limited |
What does the phrase "Put-up in sets" & "Presented together" as used in Section note 1 of Section VII, note 3 of Section VI and General note to Ch. 32 means, Does it meant, physically together and supplied as one commodity at one price consisting of 2 or more ingredients of desired proportion such that if mixed together for obtaining the desired product. OR Invoiced together though separately packed and supplied as different commodities at different prices but in desired proportion as intended to be mixed together for obtaining the desired product. |
| 47. |
GST-ARA- 35/2018-19/B- 93 dt. 20.08.2018: Gurudev Siddha Peeth |
Does service involving nurturing, nursing and maintenance of flowers, fruits including coconut trees, greeneries, lawns etc agreed to be supplied by a contractor to the Applicant Trust, having its ashram establishment for yoga studies and spiritual practices in village Ganeshpuri, District Thane give rise to any incidence of tax under the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 |
| 46. |
GST-ARA-24 /2017-18/B- 82 dt. 01.08.2018: The Banking Codes And Standards Board Of India |
Whether GST is liable to be paid on the contribution made by Members towards “Annual Membership Fees and registration fees” to the Corups Fund of BCSBI and recurring expenditure being incurred. |
| 45. |
GST-ARA- 13/2018-19/B- 86 dt. 06.08.2018: M/S. Spaceage Syntex Pvt Ltd |
Whether GST is applicable on Sale and / or Purchase of DFIA licenses? |
| 44. |
GST-ARA- 20/2018-19/B- 83 dt. 04.08.2018: M/S Monrovia Leasing And Finance Pvt. Ltd. |
Whether the whole (Sheep/Goat) animal carcass in its natural shape in frozen state in different weight and size packed in LDPE bags without mentioning the weight and one or two such LDPE bags further packed in HDPE bags being supplied to Army by applicant against tender shall qualify as product put up in “unit container”.
2. Whether the products as mentioned in query 1 shall be taxable under GST as per entry no. 4 of schedule II of the Notification no. 1/2017-Integrated Tax (Rate) dated 28th June 2017 up to 14th November 2017 and thereafter as per entry no.1 of schedule I of the Notification No. 43/2017-Integrated Tax (Rate) dated 14th November 2017 or fall under exemption list as per entry no 10 of Notification No. 2/2017-Integrated Tax (Rate) New Delhi dated 28th June 2017 up to 14th November 2017 and thereafter as per entry no. 9 of the Notification No. 44/2017-Integrated Tax (Rate) dated 14th November 2017 |
| 43. |
GST-ARA- 22/2018-19/B- 85 dt. 06.08.2018: Bajaj Finance Limited |
1. Whether the “Electric Overhead Traveling Grab Crane (EOT Grab Crane)" to be supplied by the applicant to the buyer for use in the waste-to-energy project is covered under Sl. No 234 of Schedule I of Notification 1/2017 dated 28.06.2018- IGST (Rate) as 'Renewable energy devices and parts for the manufacture of waste to energy plants/devices', attracting 5% levy.
2. If the answer to the above is negative, whether the activity of collecting penal interest by the Applicant would amount to a taxable supply under the GST regime? |
| 42. |
GST-ARA- 21/2018-19/B- 84 dated 06.08.2018: Bajaj Finance Limited |
Whether the Bounce Charges collected by the Applicant should be treated as a supply under the GST regime? |
| 41. |
ARA- 48/2017-18/B-55 dt. 25.06.2018: IL&FS Education and Technology Services Ltd |
The present Advance Ruling Application is for determining applicability of Entry No. 72 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 read with Entry No. 72 of Notification No. 12/2017-State Tax (Rate) dated 29.06.2017 to the services provided by the Applicant under the ICT @ School Project. |
| 40. |
ARA- 47/2017-18/B- 54 dt. 22.06.2018: Taraltec Solutions Private Limited |
1. Classification of goods (i.e Reactor used in Hand Pump for water disinfection)
2. GST Rate Applicability on reactor machine which is used in Hand Pump for water disinfection?" |
| 39. |
GST-ARA- 45/2017-18/B- 52 dt. 20.06.2018: Visvesvaraya National Institute Of Technology |
Whether Rate of Tax on Pure services (excluding works contract service or other composite supplies involving supply of any goods) received by applicant from Service Providers is NIL as per Entry No 3 of Notification No. 12/2017- Central Tax (Rate) dated 28th June , 2017 ? |
| 38. |
ARA- 44/2017-18/B- 51 dt. 15.06.2018: Shandong Heavy Industry India Pvt. Ltd |
Whether the classification of Marine Diesel Engine falling under TSH 8408 of Customs Tariff Act, 1975 as adopted to GST attracting 28% of IGST (14% CGST + 14% SGST) as per Schedule IV (Sr. No. 115) of Notification No. 01/2017 - Central GST (Rate) dated 28.06.2017 is correct or not? |
| 37. |
ARA- 43/2017-18/B- 50 dt. 15.06.2018: Sanghvi Movers Limited |
1. whether movement of tyre mounted cranes or crawler cranes from one GST registered office of SML to another registered office of SML for further supply on hire charges to customers would be treated as “taxable supply” under GST law or whether GST would not be leviable on the said movement and when a tyre-mounted crane or crawler crane is moved from one GST registered office of SML to another registered office of SML only for upkeepment and maintenance purpose, without any further supply to unrelated customers, whether such movement of crane would be treated as “taxable supply” under the GST law or can it be said that it would not tantamount to “supply” as per the clarification issued by the CBEC vide Circular No. 21/ 21/ 2017 – CGST read with Circular No. 1/ 1/ 2017 – IGST? if GST is payable on the aforesaid transaction, whether the recipient office of SML duly registered under GST receiving such cranes for further supply on hire charges would be eligible to avail input tax credit of GST charged? If the transaction stated above in question 1 is liable to tax, whether GST would be payable only on the movement of tyre-mounted cranes being goods on wheels or GST would also be payable on movement of both types of cranes (i.e. tyre-mounted cranes and crawler cranes)?
2. What should be the value under section 15 of the Central Goods and Services Tax Act, 2017 (CGST Act) and the rules made thereunder for discharging applicable GST on movement of cranes from one GST registered office to another registered office in case the said movement is considered to be a taxable supply? |
| 36. |
ARA- 42/2017-18/B- 49 dt. 15.06.2018: Shri Sham Caterers |
Whether the food and beverages served at the time of parties within the premises of the club is liable to tax at CGST 205% + SGST 205%. If not what is the rate of tax? |
| 35. |
ARA- 41/2017-18/B- 48 dt. 14.06.2018: Shrimad Rajchandra Adhyatmik Satsang Sadhana Kendra |
1. Whether the applicant which is a charitable trust with the main object of advancement of religion, spirituality or yoga can be said to be in business so as to attract the provisions of CGST Act, 2017 and MGST Act, 2017?
2. Whether liable to registration under the provisions of CGST &MGST ?
3. The applicant in terms of the definition in Section 2(17) of the CGSTAct 2017 and option provision of MGST Act 2017?
4. Whether the sale of spiritual products can be said to be supply under Section 7 of the CGSTAct, 2017 and equivalent provision of the MGST Act, 2017 so as to attract GST?? |
| 34. |
ARA- 40/2017-18/B- 47 dt. 13.06.2018: PepsiCo (India) Holdings Pvt Ltd |
Whether the product Sting – Caffeinated Beverage (Energy Drink) containing 72 mg per serve (250 ml) of caffeine is classifiable under Tariff Item 2202 91 00 (Sl No. 24A of Schedule – III) as “Other Non-Alcoholic Beverage” or under Sub-heading 2202 10 (Sl. No. 12 of Schedule-IV) as “All goods [including aerated waters], containing added sugar or other sweetening matter or flavoured” of the rate schedule of Notification No. 01/2017 – integrated Tax (Rate) dated 28.06.2017, read with the Corrigendum dated 27.07.2017?” |
| 33. |
ARA- 39/2017-18/B- 46 dt. 13.06.2018: Precision Automation and Robotics India Limited |
Whether the activity of supply and installation of ‘car parking system’ as ‘works contract’ as defined in Section 2(119) of the CGST Act? |
| 32. |
ARA- 38/2017-18/B- 45 dt. 08.06.2018: HP India Sales Private Limited |
Classification of ElectroInk supplied along with consumables under GST; and Determination of time and value of supply of ElectroInk with consumables under the indigo press Contract? |
| 31. |
ARA-37/2017-18/B-44 dt. 05.06.2018: IMS Proschool Pvt Ltd |
Whether educational courses offered by the Applicant which have been approved by National Skill Development Corporation (hereinafter referred to as “NSDC”) would be construed as in relation to National Skill Development Programme implemented by NSDC? And in continuation of the same their further query is that whether they are eligible for exemption from GST as per Serial No. 69 of Notification No. 12/2017 Central tax (Rate) dated 28th June 2017 and if so, in respect of which services being provided by them would they be eligible for exemption under Sr.No. 69 of the above said Notification? |
| 30. |
ARA- 36/2017-18/B- 43 dt. 04.06.2018: Dinesh Kumar Agrawal |
Whether transportation charges received by the applicant are liable to GST, especially when the applicant is not a goods transport agency (GTA)”? |
| 29. |
ARA- 34/2017-18/B- 56 dt. 27.06.2018: Ultratech Cement Limited |
Whether the amount paid to dealers towards “rate difference” after effecting the supply of goods by the applicant to aforesaid dealers can be considered for the purpose of arriving at the ‘transaction value’ in terms of Section 15 of the CGST Act? |
| 28. |
ARA- 32/2017-18/B- 40 dt. 25.05.2018: Mosaic India Pvt. Ltd |
"Whether on facts and circumstances of the case, the input tax credit of tax paid on costs proposed to be incurred in relation to activities mentioned in Annexure 4 can be treated as 'admissible under the Central Goods and Services Tax Act, 2017 ('CGST Act, 2017')?" |
| 27. |
ARA- 27/2017-18/B- 36 dt. 21.05.2018: BASF India Limited |
1. The Applicant will be purchasing the goods from its overseas related party situated abroad based on purchase order received from its customers. While the goods are in transit, the goods will be sold by the Applicant to its customers before the goods are entered for customs clearance in India. Whether IGST will be leviable on such sale effected by the Applicant to customers who are known to them at the time of placing order on the overseas party?
2. Whether input tax credit will have to be reversed, to the extent of inputs, input services and common input services used by the Applicant, in case the above transaction is not subjected to the levy of IGST by treating the same as an exempt supply for the purpose of Section 17 of the CGST Act? |
| 26. |
ARA- 33/2017-18/B- 41 dt. 28.05.2018: Nipro India Corporation Private Limited |
"Whether on facts and circumstances of the case, the input tax credit of tax paid on costs proposed to be incurred in relation to activities mentioned in Annexure 4 can be treated as 'admissible under the Central Goods and Services Tax Act, 2017 ('CGST Act, 2017')?" |
| 25. |
ARA- 31/2017-18/B- 39 dt. 23.05.2018: A.W. Faber-Castell (India) Pvt. Ltd |
Whether the product of the applicant i.e. “Modelling dough’ will be covered under Chapter 34 or Chapter 95 under the Customs Tariff Act, 1975. |
| 24. |
ARA- 30/2017-18/B- 38 dt. 23.05.2018: Nutan Warehousing Company Private Limited |
Whether Exemption provided in serial no. 54 to Notification No. 12/2017? |
| 23. |
ARA- 29/2017-18/B- 35 dt. 19.05.2018: Jotun India Private Limited |
Whether marine paints supplied by the applicant, would be considered to be a part of ship and accordingly be then classified under Sl No. 252 of Schedule I of Notification No. 1/2017 of Central Tax (Rates) dated June, 28, 2017? |
| 22. |
ARA- 29/2017-18/B- 37 dt. 22.05.2018: Zaver Shankarlal Bhanushali |
1. Is GST applicable on the compensation for alternate accommodation to be paid to me (the tenant of the old building) by the developer/owner?
2. Is GST applicable on the compensation for alternate accommodation / damages for delayed handover of possession of the new premises to be paid to me (the tenant of the old building) by the developer / owner? |
| 21. |
ARA- 25/2017-18/B- 34 dt. 19.05.2018: CMI FPE Limited |
Admissibility of ITC of tax paid or deemed to have been paid ? |
| 20. |
ARA- 23/2017-18/B- 31 dt. 09.05.2018: M&I Materials India Private Limited |
Classification of ‘MIDEL eN1204-rapeseed oil based Dielectric transformer Fluids’ and ‘MIDEL eN1215- Soya oil based Dielectric transformer Fluids’. |
| 19. |
ARA- 15/2017-18/B-30 dt. 08.05.2018: Maharashtra State Power Generation Company Limited |
1. “Whether GST is applicable on Liquidated Damages in case of Type 1 i.e. Operation & Maintenance activities or Type 2 i.e. Construction of new power plants or renovation of old plants Oris applicable in both cases?
2. Classification and Tax Rate ?
3. Whether ITC is admissible on LD ? |
| 18. |
ARA- 04/2017-18/B-28 dt. 05.05.2018: Khilari Infrastructure Private Limited |
1. Determination of GST leviable on operation and maintenance work order given by Municipal Corporations.
2. Admissibility of ITC of tax paid or deemed to have been paid;
3. Determination of the liability to pay tax on any goods or services or both. |
| 17. |
GST-ARA- 22/2017-18/B- 29 dt. 05.05.2018: Merit Hospitality Services Pvt Ltd |
The company is registered as “Outdoor Caterers” under the GST Act. It was also registered in the same category under service tax regime The company is engaged in the business of supply, by way of and as a part of and in any other manner whatsoever of goods, being food and any other article for human consumption or drink.
1. Whether the activity be called as canteen activity and applicable rate of 5% be charged on bills ?
2. Whether the party is running canteen activity or restaurant activity in SEZ area; if liable to tax; and the applicable rate of tax ? |
| 16. |
GST-ARA- 21/2017/B- 26 dt. 18.04.2018: Five Star Shipping |
1.1. Whether Marine Consultancy Service (“MCS”) provided to foreign ship owners constitutes "composite supply" with the principal supply of consultancy service?
1.2. Whether the place of supply of MCS (as a composite supply) will be determined in terms of Section 13(2)(a) of the Integrated Goods and Services Tax, 2017 (“IGST Act”), i.e. the ‘location of recipient of service’?
2. In the alternate, where services are provided to foreign ship owners distinctively as supply of consultancy service and support service with separate and demarcated fees for their consultancy service and for support service:
a. Whether consultancy service will qualify as business consultancy service in terms of the scheme of classification of services [Annexure to Notification 11/ 2017 – Central Tax (Rate), dated 28thJune, 2017]?
b. Whether the place of supply of such consultancy service will be the ‘location of recipient of service’ in terms of Section 13(2)(a) of the IGST Act?
c. Whether support service qualifies as “intermediary service” in terms of Section 2(13) of the IGST Act? And, if ruled that the support service qualifies as an intermediary service, the place of supply of support service as intermediary service will be the ‘location of supplier of service’ in terms of Section 13(8)(b) of the IGST Act? |
| 15. |
GST-ARA- 21/2017/B- 27 dt. 21.04.2018: Ahmednagar District Goat Rearing and Processing Co – op Federation Ltd. |
1. Whether the whole (Sheep/Goat) animal carcass in its natural shape in frozen state in different weight and size packed in LDPE bags without mentioning the weight and one or two such LDPE bags further packed in HDPE bags being supplied to Army by applicant against tender shall qualify as product put up in “unit container”?
2. Whether the products as mentioned in query 1 shall be taxable under GST as per entry no. 4 of schedule II of the Notification no. 1/2017- Integrated Tax (Rate) dated 28th June 2017 upto 14th November 2017 and thereafter as per entry no. 1 of schedule I of the Notification No. 43/2017-Integrated Tax (Rate) dated 14th November 2017 or fall under exemption list as per entry no 10 of Notification No. 2/2017-Integrated Tax (Rate) New Delhi dated 28th June 2017 upto 14th November 2017 and thereafter as per entry no. 9 of the Notification No. 44/2017-Integrated Tax (Rate) dated 14th November 2017? |
| 14. |
GST-ARA-17/2017/B- 23 dt. 02.04.2018: National Plastic Industries Limited |
To seek the classification of the PVC floor mat and the applicable rate of GST on the same |
| 13. |
GST-ARA-17/2017/B- 25 dt. 05.04.2018: Kansai Nerolac Paints Limited |
Whether accumulated credit by way of Krishi Kalyan Cess (KKC) as appeared in the Service tax return of Input Service Distributor (ISD) ON June 30, 2017 which is carried forward in the electronic credit ledger maintained by the company under CGST Act 2017, will be considered as admissible input tax-credit? |
| 12. |
GST-ARA-13/2017/B-16 dt. 23.03.2018: Aditya Birla Retail Ltd |
1. Whether the subject goods, proposed to be sold under Stream 1, where the package of the subject goods would merely have a declaration mentioning the name and registered address of the Applicant as the manufacturer, as per the statutory requirement under Subject Statutory Provisions, can be considered as ‘not bearing a brand name’, and, accordingly eligible for exemption from GST in terms of relevant entries to Notification No. 2/2017 Central tax (Rate) dated 28th June 2017 (‘CGST Notification’), and, the corresponding entries under Notification No. 2/2017-Intergrated tax (Rate) dated 28th June 2017 (‘IGST Notification’) and Notification No.2/2017-State Tax (Rate) dated 29th June 2017) [collectively referred to as ‘the Exemption Notifications’]?
2. Whether the subject goods proposed to be sold under Stream 2, where the package of the subject goods would have a declaration mentioning the name and registered address of the manufacturer as per the statutory requirement under the Subject Statutory Provisions as also the declaration ‘Marketed by- Aditya Birla Retail Limited’ can be considered as ‘not bearing a brand name’, and, accordingly eligible for exemption in terms of relevant entries to the Exemption Notifications?
3. Whether the declarations made on the package, by inter alia using common/ generic terms viz. ‘Value’, ‘Choice’ and ‘Superior’, for the sole purpose of indicating the quality of the product so as to enable the customers to identify and buy products based on their requirements, budget and preferences can be construed to be a ‘brand name’ for the purpose of the Exemption Notifications? |
| 11. |
GST-ARA-12/2017/B-15 dt. 23.03.2018: Acrymold |
1. If the word TROPHY is specifically mentioned under 83062920, so can we sell all trophies made of any material under this HSN?
2. If different code is allocated to trophies assembled of different material, I would like to know if there is a combination of different materials and about 75% (value terms) is getting used of any one Raw Material, under which HSN should we make bill ? |
| 10. |
GST-ARA-11/2017/B-14 dt. 21.03.2018: Reliance Infrastructure Limited |
1Whether reinstatement charges paid to Municipal Authorities would be liable to GST?
2. Whether access charges paid to Municipal Authorities would be liable to GST? |
| 9. |
GST-ARA-10/2017/B-14 dt. 20.03.2018: Hafele India Pvt. Ltd |
Whether Caesar stone imported by the applicant can be classified under HSN Code 2506 or 6810 ? |
| 8. |
GST-ARA-09/2017/B-12 dt. 20.03.2018: Cargill India Private Limited |
Whether Natural Easter Dielectric Fluid (hereinafter referred to as ‘ Envirotemp FR3’) fall under Serial no. 90 of Schedule I of Notification No. 1/2017-State Tax (Rate) dated 29th June, 2017 issued under the Maharashtra Goods and Services Tax Act, 2017 and Notification No. 1/2017- Central Tax (Rate) dated 28th June, 2017 issued under the Central Goods and Services Tax Act, 2017 is taxable at the rate of 2.5% (State tax and Central tax), Or
Whether Envirotemp FR3) fall under Serial no. 27 of Schedule II of Notification No. 1/2017-State Tax (Rate) dated 29th June, 2017 issued under the Maharashtra Goods and Services Tax Act, 2017 and Notification No. 1/2017- Central Tax (Rate) dated 28th June, 2017 issued under the Central Goods and Services Tax Act, 2017 is taxable at the rate of 6% (State tax and Central tax)? |
| 7. |
GST-ARA-08/2017/B-11 dt. 19.03.2018: CMS Info Systems Limited |
1. Whether supply of such motor vehicles as scrap after its usage can be treated as 'supply' in the course or furtherance of business and whether such transaction would attract GST? If yes, please provide the rate of GST and/or Compensation Cess
2. If the answer to Question 1 is in affirmative, whether Input tax Credit is available to CMS Info Systems Ltd. ('CMS' or 'the applicant')on purchase of motor vehicles i.e.cash carry vans which are purchased, used for cash management business and supplied post usage as scrap? |
| 6. |
GST-ARA-07/2017/B-10 dt. 09.03.2018: M/s. Ceat Limited |
What is the classification and rate of Central Goods Service Tax leviable on product-“E-rickshaw tyres”. |
| 5. |
GST-ARA-06/2017/B- 08 dt. 09.03.2018: Simple Rajendra Shukla |
Whether Services related to providing coaching for entrance exam will come in the ambit of GST? |
| 4. |
GST-ARA-05/2017/B- 08 dt. 05.03.2018: M/s JSW Energy Limited |
Applicability of GST on
1. Supply of coal or any other inputs on a job work basis by JSL to JEL
2. Supply of power by JEL to JSL
3. Job work charges payable to JEL by JSL |
| 3. |
GST-ARA-03/2017/B- 07 dt. 03.03.2018: Fermi Solar Farms Private Ltd |
1. Whether in case of separate contracts for supply of goods and services for a solar power plant, there would be separate taxability of goods as ‘solar power generating system’ at 5% and services at 18%?
2. Whether parts supplied on standalone basis (when supplied without PV modules) would also be eligible to concessional rate of 5% as parts of solar power generation system?
3. Whether benefit of concessional rate of 5% of solar power generation system and parts thereof would also be available to sub-contractors? |
| 2. |
GST-ARA-02/2017/B- 06 dt. 21.02.2018: Nuclear Healthcare Limited |
1. Whether the product 'Fludeoxyglucose' or ‘FDG’ can be classifiable under Chapter 3006 3000 of the Central Excise Tariff Act, 1985 ?
2. Whether chemicals used as pharmaceuticals that are inorganic or/ and of organic nature shall merit classification only under Chapter 28 & 29 and not under Chapter 30 which has been specifically carved out for chemical pharmaceuticals by makers of law ? |
| 1. |
GST-ARA-01/2017/B- 05 dt. 17.02.2018: Giriraj Renewables Pvt. Ltd |
1. Whether supply of turnkey Engineering, Procurement and Construction(‘EPC’) Contract for construction of a solar power plant wherein both goods and services are supplied can be construed to be a Composite Supply in terms of Section 2(30) of the Central Goods and Services Tax Act, 2017
2. If yes, whether the Principal Supply in such case can be said to be ‘solar power generating system’ which is taxable at 5% GST.
3. Whether benefit of concessional rate of 5% of solar power generation system and parts thereof would also be available to sub-contractors. |