Authority for Advance Ruling (AAR)

1. Whether the construction of Institute of Security and Law Enforcement Studies at Addu City in Maldives, constructed for Government of Maldives under an Memorandum of Understanding between India and Maldives falls within the GSTnet?

2. Who is the recipient of service in the instant case?

3 What is the place of supply in respect of the works contract for setting up of seating up of the Institute of Security and Law Enforcement Studies at ADDU City in Maldives?

1.  Applicability of GST on Repair and maintenance fund and sinking fund.

2. Whether or not exemption Limit of Rs.7500/- per member is applicable on above two  components of maintenance bill by the housing co-operative Society to members of  society.

    
The products i.e.  Gota Flour ii. Khaman Flour iii.  Dalwada Flour iv. Dahiwada Flour v.  Dhokla Flour vi.  Idli Flour and vii.  Dosa Flour are classifiable under HSN. 2106 90(Others) attracting 18% GST (9% CGST + 9% SGST) as per Sl. No. 23 of Schedule-III to the Notification No.01/2017-Central Tax (Rate) dated 28-6-2017.

1. Whether the service provided by the applicant is a zero Rated Supply or Normal Rated Supply under the GST Act?    

2. If the services provided by applicant are Zero Rated Supplies then can the same be considered as Export of Services?

Rectification order passed under section 102 of the CGST/KGST Act 2017

What is rate of tax applicable to the Services by way of job work on Diphenylmethoxy'N' N- diethylaminethanol HCI (Job work of pharmaceutical Drugs) , undertaken by the supplier (applicant) as per CBIC issued  clarification on Job work vide circular No.126/45/2019- GST dated 22.11.2019 i.e., whether the GST rate 18% or 12% is to be charged by the supplier?

Whether the Applicant, having undertaken the Construction of their New Administrative Office, will be eligible for the ITC of following:

(i)        Central Air Conditioning Plant (Classified & Grouped under “Plant & Machinery”)

(ii)       New Locker Cabinet (Classified & Grouped under “Locker Cabinets”)

(iii)      Lift (Classified & Grouped under “Plant & Machinery”)

(iv)      Electrical Fittings, such as Cables, Switches, NCB and other Electrical Consumables Materials (Classified & Grouped under Separate Block namely "Electrical Fittings")

(v)        Roof Solar (Classified & Grouped under “Plant & Machinery”)

(vi)      Generator (Classified & Grouped under “Plant & Machinery”)

(vii)     Fire Safety Extinguishers (Classified & Grouped under “Plant & Machinery”)

(viii)    Architect Service Fees (Charged to Profit & Loss Account)

( ix) Interior Designing Fees (Charged to Profit & Loss Account).

1.  Whether subsidy should be reduced for arriving at Ex-factory value in order to collect the GST on goods supplied to the customer under the rooftop solar project?

2. If yes than whether we should claim refund for the excess amount of GST paid by us to the department?

3. If no then whether direction to this effect should be given to all other supplier for collection of GST on subsidy amount?

Input tax credit is not admissible on Air-conditioning and Cooling System and Ventilation System, as this is blocked credit falling under Section 17(5)(c) CGST Act.

1. ITC on GST paid on canteen facility is blocked credit under Section 17 (5)(b)(i) of CGST Act and inadmissible to applicant.

2. GST, at the hands on the applicant, is not leviable on the amount representing the employees portion of canteen charges, which is collected by the applicant and paid to the Canteen service provider.