Authority for Advance Ruling (AAR)

Whether the work being undertaken by the applicant as a sub-contractor for conversion of Short Welded Rails (“SWR”) to Long Welded Rails (“LWR”) by Flash Butt Welding process on the railway tracks would fall under Heading 9954 or 9988 and what would be the rate of tax of such supply.

Under the GST Provisions, whether activity relating to Sale/Transfer of leasehold Land and building and also to obtain permission for such sale would be taxable?

1. In the instant case the GST as applicable on the upfront called premium amount as a cost of land and building.

2. If answer Yes, then ITC will be eligible to buyer, may be further use against the supply of their manufactured products.

3. Applicability of Notification no- 12/2017 serial No-41 Heading 9972 One-time upfront amount (called as premium, Salami, Cost, price, development charges or by any other name) leviable in respect of the service, by way of granting long term (thirty Years, or more) lease of industrial plots, provided by the State Government Industrial Development  Corporations or Undertakings to Industrial as GST Tax Nil. The plot was issued by the Noida authority on long terms deed for 99 years.

(i) What is the nature of supply under the contract between the applicant & Airbus [i.e. whether the same will qualify as ‘supply of goods’ or supply of service’]?

(ii) Given the nature of the activities undertaken by the applicant under the contract, what will be the appropriate classification & rate of tax of the said supply?

(iii) What is the value to be adopted for the purpose of payment of GST?

(iv) What will be the time of supply for payment of GST

1. Whether the transfer of leasehold rights in respect of Noida Authority Allotted land from applicant to M/s S.K. Food Equipments Pvt. Ltd. would fail within ambit of supply as defined under section-7 ?

2. Whether the GST is payable on the transfer of leasehold rights in respect of the consideration of Rs.6,60,00,000/- to be received by them from M/s S.K. Food Equipments Pvt. Ltd. for the land allotted by Noida Authority?

3. Eligibility of input tax credit in the hands of M/s S.K. Food Equipments Pvt. Ltd. on the transfer mentioned in question No-1 above.

1. What is the Correct HSN code to be used for Sterilization Reels and Pouches manufactured by company ?

2. What is the correct rate of GST applicable to Sterilization Reels and Products manufactured by company under the said HSN code ?

The applicant is engaged in manufacture and supply of Stadiometer,Infantometer and other hospital/medical equipments,furniture etc.

(a) Stadiometer being diagnostic medical equipment should be covered in 12% GST Slab?

(b) lnfantometer being diagnostic medical equipment should be covered in 12% GST Slab?

The Applicant is unregistered and engaged in providing Professional Service of Chartered Accountant and currently Senior Partner in B D Jain and Co. Chartered Accountants and renting/leasing  of premises

(a) Whether the Demised premised will be covered in definition of residential

dwelling for the purpose of notification No.05/2022-CentralTax (Rate)

dated 13/07 /2022?

(b)  Out of following which are factors important to include in definition of

residential dwelling?

1. Land use of property by local authorities; or

2. Layout of the property, its structure, whether it is designed for usage

as a residential unit or a commercial unit; or

3. The purpose for which the dwelling is put to use; or

4. How is the plan of the property sanctioned by the local authorities; or

s. The intention of the developer/ owner of the property; or

6. The length of stay intended by the users; or

7. Electricity Bill; and

8. Municipal Tax .

1. Whether E-rickshaw supplied, without battery by the applicant qualify as electrically operated vehicle for attracting 5% GST rate as per S.No. 242A of the Notification No. 01/2017-Central Tax (rate) dated 28 June 2017.

a.Whether the applicant being a recognized Unit Run Canteen be exempted from levying CGST on goods sold by it to authorized customers?

b.Whether similar exemption can be availed under State GST also?

c.Is the applicant eligible to claim refund of CGST and SGST paid by it on goods purchased till date?

a.Whether renting of residential dwelling to the students and working women for residential purpose along with amenities and facilities such as food, furniture, appliance, cleaning, security, pest control etc., on monthly rental basis, is exempt under entry No.12 of Notification No.12/2017-Central Tax (Rate) dated 28.06.2017 or not?

b.If applicant transaction is not exempt, then what is the GST rate?

c.If applicant transaction is taxable, whether applicant can claim ITC on input used for providing taxable service?