Authority for Advance Ruling (AAR)

1. In view of the description of the work order of the Central Railway Department carried out by the tax payer, whether the Notification No. 31/2017-C. T. (Rate) dated 13.10.2017, in respect of composite supply of works contract the GST Rate @ 5% i.e. 2.50% CGST, 2.50% SGST as per sub clause (Vii) of the clause 119 of Section 2 of the CGST Act 2017 is applicable to the Tax Payer.?
2. What will be the GST Rate applicable to the tax payer as per attached work order?

NHAI has awarded a contract for construction of road to the applicant vide letter dt 01.05.2017 for agreed price of Rs. 65,90,98,099/- which included VAT Tax as tender was awarded before the appointed date.  However, during the course of completion of service, i.e. construction of road as per contract, there happens escalation in value.  Such escalation in value is added to the contract value as per the terms of the tender notice which read as under: 19.10.04:- The contract price shall be adjusted for increase or decrease in rates and price of labour, cement, steel, plant, machinery and spares, bitumen, fuel and lubricants and other material inputs in accordance with the principles, procedures and formulae specified therein.  Question based on these facts is as to whether such escalated value shall be added to the taxable value u/s 15 of the act or otherwise?

Whether Goods and Service Tax will be applicable on the consideration and the rate of GST.

I) whether tax is applicable on supply of services to BCLL, AICTSL, JCTSL (State Government Co.)

II) Rate of Tax if the same is taxable

III) Admissibility of Input

Whether the person registered in the State of Telangana who is in possession of an immovable property in the State of Maharashtra is required to be registered in the State of Maharashtra for provision of service related to Renting of Immovable property?

1. HMWS&SB being local authority, is payment of Equated Yearly Installment (which includes Principal and Interest) under Annuities Model is liable for payment of GST or Not? If Yes Classification of service and applicable rate of GST payable?

2. Applicability of Entry No. 3 of the Notification Number 12/2017 - Central Tax (Rate), dt: 28th June, 2017 for payment of interest included in Equated Yearly Installments under Annuities Model, being payment of interest is a Pure Service?

Whether the activity of design and development of patterns used for manufacturing of camshafts, for a customer is a composite supply, the principal supply being supply of services?

What would be the correct HSN classification and consequently rate of GST applicable on 'Ready to Eat' popcorn sold in retail packages?

1. Whether GST is applicable on purchase of a plot for residential purpose?

2. If applicable, under what provisions of GST Act and Rules, 2017 liable to tax?

3. GST is not applicable on sale/purchase of plots, when it is immovable property?

4. It is settled law that no tax shall be levied or collected except by authority of law as per Article 265 of the Constitution of India

1. GST applicability on HR supply service received by M/s PimpriChinchwadSmart City.

2. With reference to the above subject, advance ruling is sought on GST exemption for the HR supply service provided to M/s PimpriChinchwadSmart City.