Authority for Advance Ruling (AAR)

Application was rejected as applicant was not responding

No manual copy was submitted by applicant after given sufficient opportunities hence application was rejected .

Q-Whether the ITC of GST charged by the hired work contractors against construction of factory building including foundation of machinery, rooms for chiller, generators, transformers and erection of electric poles, lying of internal roads, factory building, internal drainage, storage tank, laboratories etc on the construction services with or without material is available to them or not ?
RULING-(Under Section 98 of the Central Goods and Services Tax Act, 2017 and the Rajasthan Goods and Services Tax Act, 2017)
The subject application for advance ruling made by the applicant is not maintainable and hereby rejected under the provisions of the GST Act, 2017.

i) whether applicant’s tender of work contract under Chief Minister Jan Awas Yojna, is subjected to 9 % CGST and SGST each post 01.01.2022?

RULING- The services provided by applicant to RHB after 13.07.2022 onward until rate not changed it will attract a rate of 18% GST.

Q1  Applicability 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 vide notification no. 31/2017 – Central Tax (Rate) dt. 13.10.2017, and furthermore amended vide notification no. 15/2021 – Central Tax (Rate) dt. 18.11.2022.?
Ruling-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 vide notification no. 31/2017 – Central Tax (Rate) dt. 13.10.2017, and furthermore amended vide notification no. 15/2021 – Central Tax (Rate) dt. 18.11.2022, has been further amended vide Notification No. 03/2022- Central Tax (Rate), Dated: 13th July, 2022. The services provided by applicant to RIICO, after 13.07.2022 onward until rate not changed  will attract a rate of 18% GST.

 1.Whether Fee/ charges received by Mis ARPK from Mis Asian is exempt under GST?

2. Whether Fee/charges for Health Care Services received by M/s Asian is exempt under GST.

a).Whether the subsidised deduction made by the Applicant from the employees who are availing transportation services and / or canteen services within the office would be considered as a ""supply"" by the Applicant under the provisions of Section 7 of Central Goods and Service Tax Act, 2017 and Karnataka Goods and Service Tax Act, 2017.

b.In case answer to question no.1 is yes, Whether GST is applicable on the amount paid by the Applicant to the Service Providers or only on the amount recovered from the employees?

a).Whether the subsidized deduction made by the Applicant from the employees who are availing transportation services and/or canteen services within the factory would be considered as a "supply by the Applicant under the provisions of Section 7 of Central Goods and Service Tax Act, 2017 and Karnataka Goods and Service Tax Act, 2017.

b).In case answer to question no. 1 is yes, Whether GST is applicable on the amount paid by the Applicant to the Service Providers or only on the amount recovered from the employees?

To clarify as to whether PVC Cushion mats for motor vehicles (with no Textile material to be used in these) after cutting to size from rolls, to fit in vehicle floors as per the requirement of the buyers and packing shall fall under HSN Code 39181090/39041090 or 87089900 attracting GST at the rate 18% [9% (CGST) and 9% (SGST)] or 28% ll 4% (CGST) and 14%(SGST)] respectively in terms of Notification No. 1/2017-Central Tax(Rate) dated 28.06.2017 and Notification No. 1/2017-State Tax(Rate) dated 28.06.2017 or tax/ any other rate as may be applicable as per law.   If the PVC Cushion mats are received by the Applicant f om their supplier in roll form under HSN Code 39181090, would its cutting to size, as per the requirement of the buyers and packing make it a different product for classification and tax purposes?

Application has been withdrawn.