Authority for Advance Ruling (AAR)

Whether the activities carried out in India by the applicant would render the applicant to qualify as an “intermediary” as defined under Section 2(13) of the Integrated Goods and Services Tax Act, 2017 (hereinafter “IGST Act, 2017”) and consequently be subject to the levy of GST?

Whether they need to charge GST on the Portfolio Management Services provided to Non-resident client, where the client pays fee in foreign currency from their overseas account to the account of the Portfolio manager?

1. Whether the company is eligible to take input tax credit as ‘inputs/capital goods’ or ‘input services’ of the items enlisted in Annexure-4 of this application in terms of Section 16 and 17 of the CGST/ KGST/ IGST Act?  Additionally, whether the capital goods and inputs constitute plant and machinery of the Applicant which are used in the business of Manufacturing Cement and hence not blocked input tax credit under section 17(5) of the CGST/ KGST/ IGST Act?

2. Whether the Applicant Company is permitted to avail the entire input tax credit of the enlisted items in Annexure 4 of this application, being used towards the electric energy generated from the captive power plant and transmitted to the cement manufacturing plants which are physically located at distinct locations within the State of Karnataka in terms of section 17(1) and 17(2) of the CGST/KGST/IGST Act and subsequently utilize the same for payment of output tax on cement sold by the Applicant?

3. Whether the applicant company is required to reverse input tax credit on the electric energy generated by it at its plant and banked with the KPTCL, GESCOM & HESCOM and which is unutilized at the end of sic months from the date of banking and is deemed to be consumed by KPTCL, GESCOM and HESCOM at the end of six months?

Whether the value of free of cost supplies by the principal is included in the value of supply by the job worker?

1.Whether sale of the Aircraft by the Official Liquidator to a buyer located outside India qualifies to be an “Export of goods” in terms of the GST  law, and hence, eligible for benefit of zero rated supply as per section 16 of the IGST Act.  This is in view of the fact that the invoice for sale is raised on a buyer located outside India and that is reasonably certain that the Aircraft would be taken outside India post repairs and approvals as stated by the buyer
2.If the place of supply is not outside and this sale of the Aircraft  does not qualify as “export of goods”, then what would be the place of supply?
3.Since the aircraft was imported for operation as Non-Scheduled air transport (passenger) services, can it be treated as aircraft falling under Tariff item 8802 – as aircraft other than for personal use; and since the buyer is a corporate legal entity in USA and would use the Aircraft for commercial purposes, whether the correct GST rate applicable would be 5 percent as per Entry 244 of Schedule I.  Further, since the instant sale of aircraft is a subsequent sale (i.e. sale of  second hand goods) would GST compensation cess be levied on such sale (given that the intention behind compensation cess is that to compensate the states for loss of revenue from the earlier duty levied on manufactured goods).
4.Since the transaction is eligible for benefit of zero-rating, can the Buyer claim a refund of the GST and the compensation cess paid by it.

Whether supply of services for managing establising and maintenance of hospitals is exempt

Whether supply of cleaning and sweeping service to hospitals is exempt

‘Instant Tea Whitener’ which would be used like any milk powder used in hotel, restaurants, etc. as well as households for making instant tea and coffee and known as “milk powder” in common trade parlance.

(i) What shall be the classification of the above product manufactured and proposed to be supplied by the applicant?

(ii) What shall be the rate of GST on the said product in terms of the above classification?

(i)- Whether the composite supply of works contract provided by the applicant to NHAI shall be classified under entry (vi) to serial No. 3 of the notification No. 11/2017-CT(R) dated 28 June 2017 (hereinafter referred to as ‘the CGST Rate Notification’) read with Notification No. KANI.-2-842/XI-9(47)/17-U.P. Act-1-2017 –Order-(09)-2017 dated 30 June 2017 (hereinafter referred to as ‘the UPGST Rate Notification’) liable to effective rate of GST (‘Goods and Services Tax’) @ 12% including CGST and UPGST?

(ii)- Whether the composite supply of works contract provided by the applicant to NHAI shall also be classified under entry (vi) to serial no. 3 of the CGST Rate Notification read with the UPGST Rate Notification liable to effective rate of GST @ 12 % including CGST and UPGST?

(iii)- Whether the rate of GST with respect to  the services rendered by the sub contractor to the main contractor i.e. the applicant would be applicable @ 12 in view of entry (vi) and (iv) of the CGST Rate Notification read with the UPGST Rate Notification or @ 18%

Whether the parking lot services provided by contractor appointed by Market Committee, Which is a Government Authority is exempt under Notification No.12/2017 as the parking lot activity is covered under Article 243W of constitution?