Authority for Advance Ruling (AAR)

Whether, under given facts and circumstances, is benefit of reduced rate as provided under Entry Number 3(v)(da) of the Notification No.11/2017-Central Tax (Rate) as amended by Notification No.01/2018-Central Tax (Rate) dated 25.01.2018, available to the applicant for houses constructed with a carpet area of 60 square metres per house?”

A.Determination of the liability to pay Tax on sales of Gas sold in Bottle to Commercial Customer and Gas sold in Bottle to Domestic Customer.
B.Entire I.T.C. @ 18% eligible on Purchases of LPG Gas (bulk) through Tanker?

Whether the Contract with Railtel Corporation of India ltd. will fall under the Notification 24/2017-Central Tax (Rate) Sr.No.3(iv)-Construction Service or Original Work to Government Authority, and the rate of tax applicable be 12%?

a.What is tax rate of SGST and CGST under Goods and Service Tax Act?
b.And which HSN code will apply?

Whether the applicant is  eligible to claim exemption benefit under Sr.No.3 of Notification No.12/2017-Central Tax (Rate) dated 28.06.2017 for Pure services (supply of manpower, security service) provided to Central Government, State Government, Local Authorities, Governmental Authorities

The Applicant sought Advance Ruling on following questions:  

1. Applicable GST rate on renting of motor cab service.

2. Whether ITC will be available to the recepient on the renting of motor cab service for transporation of employees?  

(i)Classification of any goods or Services or both ?

(ii)Applicability of a notification issued under provisions of The  Act.

(iii) Determination of the liability to pay tax on any goods or services or both ? (works contract ,composite supply ,HSN Code fall under 8470 or 9954?)

a. whether applicant is required to be registered Medical Store run by Charitable Trust?

b. whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term. (lower rate)

As per the said work order, applicant have signed a contract agreement for development work of mines including the earthwork of drilling, excavation, removal, transportation of green marble/serpentine and dumping of waste material. Also, we need to build the roads for the movement of vehicles and are also responsible for safe maintenance of the haul roads and have to deploy necessary personnel from our own or through some external agency for the same. We also need to deploy necessary mining machinery viz IR, Poclain, JCB, Loader, Trucks along with operation & maintenance personnel and complete labour.

I. Whether the contract entered into with AVVNL as per the work orders combine of supply, erection, testing and commissioning of materials/equipments for providing rural electricity infrastructure qualifies as a supply for work contract under Section 2(119) of the CGST Act?

II. If Yes, whether such supply, erection, testing and commissioning of materials/equipments for providing rural electricity infrastructure made to AVVNL would be taxable at the rate of 12% in terms of Sr. No. 3(vi)(a) of the Notification No.11/2017- Central Tax (Rate) dated 28.06.2017 as amended w. e. f. 25.01.2018?