Authority for Advance Ruling (AAR)

Whether the services of APSRTC giving Non Air Conditioned Buses on contract for the occasions of marriages, functions etc, for transportation of employees and students of other organizations/Department, for different purposes like, transportation of passengers to Sabarimala, transporting of public to the places where meetings conducted by political parties and to the places like Polavaram project, are covered under contract carriage as specified vide Serial No 15 of notification 12/2017;

Whether the APSRTC, being a public sector undertaking, whose books of accounts are subjected to CAG of India or an auditor appointed for auditing the accounts of local authorities under any law for the time being in force, is it required to file reconciliation statement in FORM-GSTR-9C as per proviso to Section 35(5) of the GST Act,2017.

1. What would be the accurate HSN code and consequently, the rate off GST applicable on pre-mix popcorn maize packed with edible oil and salt? Whether the same can be classified under HSN Heading 2008 and whether the same shall be chargeable to tax at the rate of 12%
2. If so, whether the said rate of Goods and Services Tax rate of 12% is applicable retrospectively with effect from 1st July 2017

    
1.Whether GST is leviable on the reimbursement of expenses from the Subsidiary Company to its ultimate holding company located in a foreign territory outside India.
2. In case GST is leviable what is the rate of GST applicable to the said reimbursement of expenses?

1.Whether the transaction of printing of content provided by the customer, on poly vinyl chloride banners and supply of such printed trade advertisement material is supply of goods.?
2.What is the classification of such trade advertisement material if the transaction is a supply of goods?
3. What is the classification and applicable rate of Central Goods and Services Tax on the supply of such trade advertisement material if the transaction is that of supply of services?

Whether the sale of Micafungin sodium by the DTA unit of the applicant is covered under Serial No.114 of Entry No.180 of the Notification No.1/2017-Central Tax (Rate) dated 28.06.2017 and therefore, is leviable to GST at the rate of 5%?

a) Partner's salary as partner from my partnership firm,
b) Salary as director from Private Limited company
c) Interest income on partners fixed capital credited to partner's capital account
d) Interest income on partners variable capital credited to partner's capital account
e)Interest received on loan given,
f) Interest received on advance given
g) Interest accumulated along with deposit/ fixed deposit
h) Interest income received on deposit/ fixed deposit
i) Interest received on Debentures
j) Interest accumulated on debentures
k) Interest on Post office deposits
l) Interest income on National Savings certificate (NSCs)
m) Interest income credited on PF account
n) Accumulated Interest (along with principal) received on closure of PF account.
o) Interest income on PPF
p) Interest income on National Pension Scheme (NPS)
q) Receipt of maturity proceeds of life insurance policies
r) Dividend on shares
s) Rent on Commercial Property
t) Residential Rent
u) Capital gain /loss on sale of shares

The Authority has floated tenders for collection of vehicle entry fees, which is an access to temple premises. The highest bidding was at Rs.56,08,077-00. The Authority wants to know whether KGST/ CGST has to be collected on the said amount.
2.  The Authority sells laddoos, kallusakkare, ThirthaPrasada, Cloth bags, and other articles beginning from Rs.5/- up to Rs.100/-. Whether KGST / CGST has to be collected on the same.
3. The Authority has approximately 100 shops which are given on lease through auction. Once in a year the Authority conducts public auction and the highest bidder is permitted to run the shop for a year. Whether KGST / CGST has to be collected on the same.
4. The Authority also conducts e-procurement auction for the service of tonsuring the heads of the devotees. The highest bidder is given the right to collect fees for tonsuring the head. Whether KGST / CGST has to be collected on the tendered amount.
5. The Authority has 16 Cottages/ rooms with 242 rooms which are given on rent and collects “vasathinidhikanike”. The Kanike ranges between Rs.130 and Rs.750. Whether KGST / CGST has to be collected on the same.
6. The Authority collects seva fees and Utsava Fees ranging from Rs.50/- to Rs.15,000-00 which are in the nature of religious activities. Whether KGST / CGST has to be collected on the same.
7. The Authority also collects “Special Darshan Fees” of Rs.100, Rs.150, and Rs.300 for darshan of MalaiMahadeshwara Swamy. Whether KGST / CGST has to be collected on the same.
8. The Authority runs one Kalyana Mandapa at Kollegal, in Chamarajanagar District. The right to collect service charges is through tender cum auction. The highest bidder is permitted to collect service charges. Whether KGST / CGST has to be collected on the same.
9. The Authority also runs a KalyanaMantapa at M.M.Hills and the rent charged per day is at Rs.5000-00. Whether KGST / CGST has to be collected on the same.
10. The Authority floats tenders for collection of Vahana Pooja in front of the temple. The highest bidder is given the right to collect the charges. Whether KGST / CGST has to be collected on the same.
11. The Authority is collecting vehicle entry fees which is an access to temple premises. Whether such collection of entry fee is liable to KGST / CGST may be clarified.
12. The Authority wants to float tenders for similar such activities in future. Whether the rights given on tender or auction is liable to CGST/ KGST may be clarified.”

1.What is the applicable GST Tariff code and GST rate for the supply of patent-applied LED stem (long bulb) with fittings when both are manufactured in the applicant’s factory and supplied as a single unit?
2.Is it a composite supply or a mixed supply?

a. Type of Service (Export or domestic) 
b. Tax Liability Determination. 
c.Admissibility of refund on taxes paid

1.Whether he is eligible to be in the composition scheme as his aggregate turnover is much less than Rs.50,00,000-00?
2. Whether the rate of composition tax applicable is 1% for the turnover of goods (sales) and 6% for the turnover of service (rent). The two separate taxes amounts to be totaled and paid or is it 6% as a whole for the aggregate turnover of goods and service turnover that is to be paid?