Advance Ruling GST

ADVANCE RULING (JANUARY 2019 – DECEMBER 2019)
Name of Industry Order No. & Case History

Applicant Date
Jaipur Zila Manufacturing of RAJ/AAR/2019-  The applicant is engaged in manufacturing of Mil Products
Dugdh Mil 20/12  The applicant procures raw milk from rural areas through its
Utpadak Proucts(Rajastahn Dtd. 19.06.19 primary milk producer’s dairy co=operative societies.
Sahakari AAR)  Most of the sale of milk is exempted and few sales are taxable.
Sangh Ltd. The question raised
1.Applicability of TDS under GST from payment made to vendors for
providing taxable goods & services for making its supplies.
Answer –TDS provision is not applicable u/s 51 since the applicant is
not registered under societies registration Act 1860 nor it is established
by any Government
M/S Vedant Supply of Goods & RAJ/AAR/2019-  The applicant will supply various Goods & Services for E-
Synergy Pvt. Services for E- 20/11 Governance , Govt. of Karnataka
Ltd. Governance(Rajast Dtd. 03.06.19  The applicant has applied for bidding in RPF”RPF for selection
ahn AAR) of an SI to implement and maintain software VC up to Gram
Panachayat Govt. Offices” issued by center for E-Governance ,
Govt. of Karnataka. The questions raised
1. Classification of any goods or services or both;
Answer –HSN Code 998361(Information Technology infrastructure and
Network Management Services)
2. Determination of the liability to pay tax on any goods or services or both;
Answer – GST rate 18%
Greentech Set up of Mega Food RAJ/AAR/2019-  Ministry of food processing Industries of India has granted
Mega Food Park 20/10 approval to the applicant company to set up a Mega Food Park
Park Pvt. Ltd. (Rajastahn AAR) Dtd. 28.05.19 at Rajasthan
 Beside the set up of Food Park, the applicant company identified
certain individual plots on the food park project site and wishes
to enter into lease agreement with several lessees for 99 years.
The questions raised
1. Whether the Lease Agreement between the Applicant Company i.e. the
lessor and the lessee for a period of 99 years is a sale of immovable
property and outside GST and is exempt from levy of GST?
2. If the present transaction of giving land on lease of 99 years is taxable
under GST, then at what rate and what SN code is applicable?
Answer –Lease agreement between lessor and lessee for 99 years is
lease agreement of immovable property classified under HSN Code 9972
& attracts GST @18%
National Development , RAJ/AAR/2019-  National Highway Authority of India is engaged in Development
Highway maintenance & 20/09 , maintenance & management of National Highways
Authority of management of Dtd. 28.05.19  NHAI undertook a project for development of Highways in
India (Regional National Rajasthan where the power transmission line of RVPNL are
Office) Highways(Rajastah crossing the Highways
n AAR)  So these electrical lines have to be shifted. As per policy of
RVPNL, NHAI will have to bear all costs relating to shifting of
Electrical lines
 RVPNL shall be charging 5% of total estimated cost as
supervision charge , fixed amount of shut down charge & GST on
both components
 RVPNL has issued demand imposing 18% GST on total
estimated cost stating as asset transfer. The questions raised
1. Whether there is any 'Asset Transfer' involved which is a supply leviable
to GST in the work of shifting & raising of transmission lines owned by
RVPNL by NHAI in the course of widening, modification & diversification of
its highways after completion of this work?
2. Without prejudice to the submissions, if there is an 'Asset Transfer'
which is a supply under GST, then who is liable to pay GST?
3. If above GST is to b paid by the Appllicant, then the same will be exempt
vide Entry 4 of Notification no. 12/2017 CT(R) dated 28.06.2017?
Answer – Asset constructed by the applicant does not fall under the
category “Goods” . therefore no supply is involved and no GST is
applicable.
Vinayak Stone Crushing of Boulder RAJ/AAR/ 2019-  The applicant is engaged in the business of Crushing of Boulder
Crusher (Rajastahn AAR) 20/08 Resulting in to broken or crushed stone , ballast
Dated 17.O5.2O19  The applicant has been granted mining lease for extracting
rough boulder of stone from mining by Rajasthan State Govt.
 For extracting rough boulder, M/S Kishore & Party collects
royalty on behalf of Rajasthan State Govt. The questions raised
1. Classification of Service provided by Rajasthan Govt. to Vinayak Stone
Crusher & GST Rate
Answer – will be classified under 997337. GST Rate 18%
2. Whether service provided by Rajasthan State Govt. covered under
Notification No. 13/2017-CT(Rate) dated 28.06.2017 and whether Vinayak
Stone Crusher is taxable person to discharge GST under RCM Provision or
whether this covered by exclusion clause (1) of entry no. 5 and Rajasthan
State Govt. is liable to discharge GST
Answer – The applicant is receipient of service. So he is liable to
discharge GST under RCM Provision
3. As per Notification No. 14/2018C.T(Rate) dated 28.07.2018, the service
supplied by Rajasthan State Govt. to excess Royalty Collection Contractor
for collection of Royalty became exempt . In this case whether Vinayak
Stone Crusher is taxable person to discharge GST under RCM Provision
Answer – The applicant is liable to discharge GST under RCM Provision
All Rajasthan Upliftment & RAJ/AAR/ 2019-  The applicant is engaged in the business of Upliftment &
Corrugated technological 20/07 technological advancement of corrugation industry & to develop
Board and Box advancement of Dated 17.O5.2O19 strong relationship with stakeholders
Manufacturers corrugation  The applicant will organize and manage the conference and
Association industry(Rajastahn exhibition and it will be attended by delegates, vendors,
AAR) exhibitors from all states of India . The questions were raised-
1. What shall be the nature of service and classification in accordance with
Notification No. 11/2017- CT(R) dated 28.06.17 read with annexure
attached to it in relation the following services:
a) Service provided by the applicant to the delegates.
b) Service provided by the applicant to the exhibitors.
Answer – The Service provided by the applicant to the delegates and
exhibitors is a composite supply and classifiable under Service Code
998596 having Service description "Events, exhibitions, conventions and
trade shows organizations and assistance services" as per Annexure:
Scheme of Classification of Services to Notification No. 11/2017-Central
Tax (Rate) dated 28.06.2017(as amended from time to time).
2. In relation to the brand promotion packages offered by the applicant in
the course of the event,
a) What shall be the nature of service and classification in accordance with
Notification N0.n/2017-CT(R) dated 28.06.17 read with annexure attached
to it?
b) Whether the applicant is liable to pay tax on services provided to the
brand promoters or the liability to pay tax on such services falls on
recipient under reverse charge according to Notification No. 13/2017 -
Central Tax (Rate)?
Answer –The service of brand promotion packages offered by the
applicant in the course of the event is a composite supply and classifiable
under Service Code 998397 having Service description "Sponsorship
services and brand promotion services" as per Annexure: Scheme of
Classification of Services to Notification No. 11/2017-Central Tax (Rate)
dated 28.06.2017 (as amended from time to time) .
The applicant is liable to pay GST on service of brand promotion and not
covered under reverse charge mechanism.
3.Whether Input Tax Credit is admissible for the applicant in respect of tax
paid on the following:
a) Services provided by the hotel including accommodation, food &
beverages.
b) Supply of food and beverages by outside caterers
c) Services provided by event manager like pickup & drop, exhibition stall
setup, tenting, etc.
Answer – Input Tax Credit is admissible to the applicant in respect of tax
paid on the following:-
a) Services provided by the hotel including accommodation, food &
beverages.
b) Supply of food and beverages by outside caterers
c) Services provided by event manager like pickup & drop, exhibition
stall setup, tenting, etc.
Pacific Quartz Manufacture of RAJ/AAR/ 2019-  The applicant is a registered manufacturer cum supplier under
Surfaces LLP Quartz Slabs 20/06 GST engaged in the manufacture of Quartz Slabs (Artificial
(Artificial Stone) Dated 30.O4.2O19 Stone). The questions were raised-
(Rajastahn AAR) 1. What is the classification of Slabs of Quartz (Artificial Stone)?
Answer – HSN Code 68101990
2. What will be the applicable rate of GST on Quartz Slabs (Artificial

Stone)?
Answer – The applicable rate of GST on Quartz Slabs (Artificial Stone) is

18% (CGST 9% +SGST 9%) (Central Tax)
Rambagh Hotel RAJ/AAR/ 2019-  M/s Rambagh Palace Hotels (P.) Ltd. is a five-star deluxe
Palace Hotels Industry(Rajastahn 20/05 heritage hotel engaged in hospitality business operated under
Pvt Ltd AAR) Dated 30.O4.2O19 the brand name ‘Taj Group’. Up-keep and maintenance of hotel
building, equipments, electrical installation, Furniture and
Fixtures and other infrastructures is crucial for continuity of its
business.
 Expenses being routine in nature, the amount spent on the
above-mentioned scenarios are charged to revenue as per
Accounting Standards. The questions were raised-
1. Whether ITC is available on expense made on:
 Building materials such as cement, concrete, brick etc. meant for

repair of building
 Electrical fittings and sanitary fittings meant for repair of existing
electrical and sanitary fittings
 Repair of existing furniture and fixtures

 New ready-to-use furniture such as Chairs etc.
Answer-
 ITC shall not be available to the extent of capitalization of
building materials /Electrical / Sanitary fittings
 ITC will be available on the supply of goods for repairing of
Furniture / Purchase of New Furniture u/s 16 of CGST Act.
Whether ITC is available on labour supplies received for carrying out
above services?
Answer-
 ITC shall not be available to the extent of capitalization of

service of labour supply in relation to building materials
/Electrical / Sanitary fittings
 ITC will be available for service of labour supply in relation to
repairing of Furniture u/s 16 of CGST Act.
Whether it makes any difference if aforementioned works are carried out

in a composite manner?
Answer-
 ITC will not be available for works contract service to the extent
of capitalization of supply of Goods & Services
 ITC will be available for GST paid on composite supply of
Furniture & Fixtures and Manpower Supply Service u/s 16 of
CGST Act.
Gitwako Farms Food Processing RAJ/AAR/ 2019-  The company is supplying frozen chicken to the Indian Armed
India Pvt Ltd Industry(Rajastahn 20/04 and paramilitary forces. The work order awarded to the
AAR) Dated 18.O4.2O19 company clearly provides for supply of a specified amount of
weight of chicken dressed chilled / frozen over as specified
period of time.
 As process of its supply, the bird is slaughtered and its carcass is
processed, sealed and delivered in its natural shape.
 Each dressed chicken (broiler) carcass subsequent to chilling
and before freezing shall be individually packed in to primary
package Viz. suitable size oxygen-water impermeable, heat
shrink, food grade colourless LDPE bags of minimum 200
gauge/50 micron.
 The LDPE bags are then put in to a dust and moisture proof and
heat resistant food grade secondary package (HDPE
Bag)printing on the packet the product name, firm's name and
brand, net weight ,batch number/lot number and instructions
for consumptions and preservation of such chicken.
 The package is specifically mentioned for Defence Personnel
Only. Frozen chicken is then delivered in temperature
controlled refrigerated vans with data logger installed for
continuous monitoring of frozen chicken.
The questions were raised-
What is the classification when the Frozen Chicken is sold in pacakaged
form and it's HSN code?
Answer-The Branded Frozen Chicken supplied in a unit container is
classifiable under HSN Code 02071200.
Whether frozen chicken as sold by the company is exempt under Entry No.
9 of Not. No. 02/2017-CT(R)?
Answer-The Frozen Chicken supplied by the applicant is not exempted

under Entry No. 9 of Notification No. 02/2017-CT(Rate) dated
28.06.2017(as amended from time to time). It attracts GST @5% (CGST
2.5% + SGST 2.5%).
Laxmi Metal Industry RAJ/AAR/ 2019-  The applicant is engaged in the business of manufacturing/
Agrotech Steel (Rajastahn AAR) 20/03 trading of metal parts of sprinkler system used in agriculture
Dated 16.O4.2O19 irrigation. The parts comprise of Latch Clamp, C-Clamp, Foot
Batten, Riser Pipe, Aluminium Rivet and Mini Sprinkler Rod
which are exclusively meant for use in various types of
Sprinkler/drip irrigation system.
 The Latch Clamp, C-Clamp and Foot Batten are made of Iron
Sheets, Riser pipe is made of GI Pipe, Aluminium Rivets are
made of aluminium wire and Mini Sprinkler Rod is made of Iron
Rod and are designed and shaped that these can be used only in
sprinkler/ drip irrigation equipment.
 The manufactured/Traded goods are sold to entities
manufacturing sprinkler systems, Sprinkler Parts, Traders and
consumers using sprinkler system as a part to be used in their
sprinkler system.
The question was raised-
Whether parts of sprinkler system sold by us like Latch Clamp, C-Clamp,
Foot Batten, Riser Pipe, Aluminium Rivet and Mini Sprinkler Rod etc.
exclusively meant for use in Sprinklers and drip irrigation system but sold
in isolation as parts and not as a complete system under the heading 8424
and the tax rate applicable on such components/parts when sold
separately and not as a part of the sprinkler/drip irrigation?
Answer-The metal parts manufactured and supplied by the applicant
will not be covered under Entry No. 195B of Schedule II of Notification
No.01/2017 dated 28.06.2017.
The jurisdiction officer (Assistant Commissioner, Circle-I, SGST and
Commercial Taxes, Jaipur) has submitted that items mentioned by the
applicant fall under the heading 84249000 as components of
Sprinkler/Drip irrigation, and should be taxable at the rate of 12%.
Laxmi Rubber Manufacturing & RAJ/AAR/ 2019-  The applicant is engaged in the business of
Industries Trading of Rubber 20/02 manufacturing/Trading of rubber parts of sprinkler system &
Parts (Rajastahn Dated 16.O4.2O19 drip irrigation system used in agriculture irrigation.
AAR)  The parts comprise of Rubber Ring/Gasket/Seal, Rubber Foot
Batten Washer and Rubber Grommets which are exclusively
made for use and to fit only in various types of Sprinkler/drip
irrigation system and have no other use.
 These parts are designed and shaped that these can be used
only in sprinkler/drip irrigation equipment.
 The manufactured/Traded goods are sold to entities
manufacturing sprinkler systems, Sprinkler Parts, Traders and
consumers using sprinkler system as a part to be used in their
sprinkler/drip irrigation system.
Considering Note No. 1, 2, 3 of Section XVI and Note No. 2 of Chapter 84,
whether based on rules of interpretation of HS codes, the items made of
vulcanized rubber like Rubber Ring/GASKET/Seal, Rubber Foot Batten
Washer and Rubber Grommets falling under the heading 4016 are taxable
as specific rubber items having a GST rate of 18% or as components of
sprinkler/Drip irrigation system having a tax rate of 12% under heading
84249000. It is pertinent to note that these items are designed and shaped
that these can be used only in sprinkler/drip irrigation equipment and
have no other use.
Answer-The rubber parts supplied by the applicant viz. Rubber
Ring/Gasket/Seal, Rubber Foot Batten Washer and Rubber Grommets
are classifiable under Chapter Heading 4016 and attract GST @18%
(CGST 9% + SGST9%).
Udyog Mandir Manufacture of RAJ/AAR/ 2019-  The applicant is a manufacturer of Khadi garments who buys
Khadi Garments 20/01 Khadi fabrics from the market and get those fabrics stitched and
(Rajastahn AAR) Dated 16.O4.2O19 makes own garments. The question was raised-
Will Khadi readymade garments to be included under the entry of Khadi
fabric under chapter 50 to 55 of GST classification?
Answer-Khadi readymade garments are not covered under the entry of
130A, chapter heading 50 to 55 of Notification No. 02/2017-Central Tax
(Rate) dated 28.06.2017.
If not, then what is the correct classification and rate of tax on Khadi
readymade garments?
Answer-Khadi readymade garments will be classifiable under Chapter
heading/tariff item 62, as per Notification No. 01/2017-Central Tax
(Rate) dated 28.06.2017 will attract GST as follows:-
If the sale value of a readymade khadi garments manufactured by the
applicant is less than Rs. 1000/- will attract GST @ 5% (SGST 2.5% +
CGST 2.5%);
If the sale value of a readymade khadi garments manufactured by the
applicant is more than Rs. 1000/- will attract GST @ 12% (SGST 6% +
CGST 6%).
Ramnath Charitable Trust STC/AAR/11/2018  The applicant is running girl's hostel as Charitable Trust and
Bhimsen (Chhattisgarh Dated 02-03-2019 charging a lump-sum fee of Rs.6000/-per month per boarder
Charitable AAR)  Further, in case, any boarder want to reside in hostel for few
Trust days, then the border is supposed to pay Rs. 240/- per day
 The Word "Hostel" has not been defined either under the
Central/State/Integrated/UT Goods and Services Tax Act. The
question was raised-
1. Whether the activity of providing the hostel on rent to various
boarder is exempted? If it is exempted in such case, under which
exemption notification the same is exempted?
2. Whether the activity of providing the hostel on rent to various
boarder is taxable? If it is taxable, in such case, under which service
access code the same is taxable?
Answer- The activity of providing accommodation services by the
applicant in their hostel for which the applicant is collecting an amount
below the threshold limit of Rs. 1000/- per day and no other charges are
being collected for providing other allied facilities / services therein viz,
canteen food, parking space for vehicles, coaching, library,
entertainment etc. merits exemption as stipulated under Notification No.
L2/2017-State Tax (Rate) No. F-10-43120t7/CT/V(80), Naya Raipur,
Dated 28.06.2017 under Serial No. t4, Chapter 9963. This amount
received for such supply by the applicant falling under tariff heading
9963 qualifies being treated as nil rate tax exempted supply.
Shri Nawodit Transport of STC/AAR/10/2018  The Applicant, is engaged in transporting of Cement/Clinkers to
Agarwal Cement/Clinkers Dated 26-03-2019 Shree Raipur Cement
(Chhattisgarh  Shree Raipur Cement proposed that while transporting their
AAR) cement/clinker they will provide the required diesel for
transportation of the some and that the applicant need to charge
them freight excluding diesel cost and hence GST will also be
levied on taxable amount i.e. the amount excluding the diesel
cost. The question was raised-
Whether such supply of diesel by the recipient is to be added to the freight
amount charged by the applicant or not.
Answer-The applicant are required to charge GST upon M/s Shree
Raipur Cement, on the total amount including the cost of diesel i.e. on the
total freight amount inclusive of the cost of diesel provided M/s Shree
Raipur Cement.
NMDC Limited Mineral STC/AAR/09/2018  The Applicant NMDC Limited is a state-controlled mineral
Producer((Chhattis Dated 22.02.2019 producer of the Government of India. It is owned by the
garh AAR) Government of India and is under administrative control of the
Ministry of steel. It is India's largest iron ore producer and
exporter producing million tons of iron ore from fully
mechanized mines in Chhattisgarh.
 NMDC Bacheli is required to pay royalty @15%. Further Section
9B and 9C of Mines and Minerals (Development & Regulation)
Act, 1957 mandates that NMDC shall contribute 30% of royalty
to District Mineral Foundation and 2% of Royalty to National
Mineral Exploration Trust. The questions were raised-
1. The Applicant seeks clarification as to whether royalty paid in respect of
Mining Lease can be classified under "Licensing services for the right to use
minerals including its exploration and evaluation" falling under the
heading 9973 attracting GST at the same rate of tax as applicable on
supply of like goods.
Answer-The royalty paid by M/s NMDC in respect of mining lease is
classifiable under sub heading 997337 ; 'Licensing services for the right
to use minerals including its exploration and evaluation' (covered under
entry no. 17 of Notification No. 11l2017(Rate), dated 28.06.2017,
attracting GST at the same rate as applicable for the supply of like goods
involving transfer of title in goods, under reverse charge basis.
2. ln this regard, the Applicant seeks clarification whether such statutory
contributions made amounts to "supply" and whether the same is liable for
GST under reverse charge.
Answer- The contributions made to District Mineral Foundation (DMF)
and National Mineral Exploration Trust (NMET), by M/s NMDC as per
MMDR Act, 1957 are liable to GST, under reverse charge basis
Alcon Resort Health Care Service GOA/GAAR/6/201  The applicant provides health care treatment service to Indian
Holdings Pvt. (Goa AAR) 8-19 as well as International Patients through Ayurveda, Naturopathy
Ltd. Dated 22.01.19 & Yoga. The questions were raised-
Whether the service provided by the applicant including all incidental
services amounts to a composite service under the classification of health
care service exempt under Entry No. 74 of Notification 12/2017-Central
Tax
Answer- The applicant qualifies to be a clinical establishment and the
services offered provided by the applicant qualify to be Health Care
Services. The Intra state supplies of the said services attract NIL rate of
Tax as per 74 of Notification 12/2017-Central Tax dated 28th June 2017.
Inox India Manufacture of GUJ/GAAR/R/201  The applicant M/s. Inox India Pvt. Ltd. is engaged in
Product Ltd transport tank 9/4 manufacture of ‘transport tank’, which are used to transport gas,
(Gujarat AAR) Dated 28.02.19 liquefied gas as well as liquids . The question was raised-
Whether supply of transport tank by mounting the same on chassis
amount to supply of „tank‟ classifiable under Heading 7311 or supply of
„motor vehicle‟ classifiable under Heading 8704 in the GST regime ?
Answer- The product ‘Transport Tank mounted on chassis of customer’
being supplied by M/s. Inox India Pvt. Ltd. (GSTIN 24AAACI4416P1ZH)
is classifiable under Heading 7311.
Sonal Product Manufacture of GUJ/GAAR/R/201  The applicant M/s. Sonal Product is engaged in manufacture of
Papad and papad 9/3 papad and papad pipes (commonly known as un-fried Fryums)
pipes(Gujarat Dated 22.02.19 of different shapes, sizes and varieties. The question was raised-
AAR) 1. What is the correct classification of “Papad and papad pipes” of different
shapes, sizes and varieties (commonly known as un-fried Fryums)
manufactured by the applicant and sold vide Supply Invoice No.
1718/38SP dated 24.09.2017?
Answer- The product „Un-fried Fryums‟ manufactured and supplied by
M/s. Sonal Product is classifiable under Tariff Item 2106 90 99 of the
First Schedule to the Customs Tariff Act, 1975.
2. What is the applicable rate of CGST payable on such “Papad and papad
pipes of different shapes, sizes and varieties (commonly known as un-fried
Fryums)?
Answer- Goods and Service Tax rate of 18% (CGST 9% + GGST 9% or
IGST 18%) is applicable to the product „Un-fried Fryums‟ as per Sl. No.
23 of Schedule III of Notification No. 1/2017-Central Tax (Rate) dated
28.06.2017, as amended, issued under the CGST Act, 2017 and
Notification No. 1/2017-State Tax (Rate) dated 30.06.2017, as amended,
issued under the GGST Act, 2017 or IGST Act, 2017
National Dairy Promoting dairy GUJ/GAAR/R/201  The objectives of applicant(NDDB) set up under National Dairy
Development and other 9/1 Development Board Act, 1987 is to promote dairy and other
board agriculture based Dated 20.02.19 agriculture based industries; and the activities undertaken by
industries & NDDB, to fulfill its objectives, not only include technical or
Financial Service administration assistance but also financial assistance.
Provider(Gujarat  The applicant submitted that the NDDB Act has specifically
AAR) authorized NDDB to undertake the activity of financing,
including lending and borrowing money, for diverse purposes.
The applicant pointed out following relevant sections of the
NDDB Act. The question was raised
1. Whether NDDB can be considered as financial institution for the
purpose of availing credit to the extent of 50% of input tax credit,
as prescribed in Section 17 of CGST Act, 2017?
Answer- M/s National Dairy Development Board (GSTIN

24AADCN2029C1Z5) is to be considered as „Financial Institution‟ for the
purpose of section 17(4)of the Central Goods and Services Tax Act, 2017
and the Gujarat Goods and Services Tax Act, 2017.
National Dairy Promoting dairy GUJ/GAAR/R/201  The applicant, National Dairy Development Board created a
Development and other 9/2 trust as educational institution named by “Anandalaya
board agriculture based Dated 22.02.19 Educational Society‟
industries &  NDDB allowed that educational institution to occupy and use the
Financial Service building and premise owned by NDDB within its campus
Provider(Gujarat through a lease deed at very nominal amount for enabling the
AAR) institute to grow and prosper which eventually would
encourage the activity of education. The questions were raised-
1.Whether NDDB would be qualified as „Governmental Authority‟ from
GST perspective ?
Answer-National Dairy Development Board would be qualified as
„government authority‟ from Goods and Services Tax perspective, if it
fulfils the condition namely „with 90% or more participation by way of
equity or control to carry out any function entrusted to a municipality
under article 243W of the Constitution”
2. Whether renting of immovable property service provided by NDDB to an
educational institute would be exempted under Sl. No. 4 of Notification No.
12/2017-Central Tax (Rate)?
Answer- Renting of immovable property service provided by National
Dairy Development Board to an educational institute would be
exempted under Sr. No. 4 of Notification No. 12/2017-Central Tax (Rate)
and corresponding State Tax Notification, if it qualifies as „governmental
authority‟.
Bhutoria Manufacture & KAR ADRG 12 /  The Applicant is engaged in the business of building and
Refrigeration Trading of Buses 2019 mounting of body on the chassis of different models of buses.
Private (Karnataka AAR) Dated 25.06.19  The Applicant, for building and mounting of the body, procures
Limited various inputs on payment of appropriate GST and claims ITC on
the same.
 They undertake the body building activity and fabrication works
using aforesaid inputs and their own machines, manpower and
other facilities.
 Sometimes , the applicant receives the chassis of the buses from
Retail customers (Sender) on free of cost basis, under the
delivery challan and ownership of the chassis always remains
with sender .After that the applicant performs various activities
and returned the fully built vehicle to the sender under Tax
Invoice. The question was raised-
1.Whether the activity of building and mounting of the body on the chassis
by the Applicant will result in supply of goods under HSN 8707 or supply of
services under HSN 9988?
Answer-The supply of ready built body and the activity of mere
mounting the body on chassis supplied by the owner amounts to supply
of goods and it will be classified under HSN Code 8707, GST Rate will be
28%
The activity of step by step building of the body on the chassis supplied
by the owner using their own inputs & capital goods amounting to
supply of service, in terms of Circular dated 09.08.2018 and will be
classified under SAC 9988 , GST Rate will be 18%
Sri.Kanyakapar Manufacturing and KAR ADRG 11 /  The applicant is engaged into the business of manufacturing and
ameshwari Oil trading of edible 2019 trading of edible oils and non-edible oils.
Mills oils and non-edible Dated 25.06.19  The applicant wants to sell “Perfume Deepam Oil” (Not for
oils((Karnataka Cooking) , “Deepam Oil” (Not for Cooking) , A Mixture of Gingely
AAR) Oil, Palmoline Oil, Rice Bran Oil. The question were raised-
1. What is rate of tax for “Perfumed Deepam Oil” which is prepared by
mixing Gingely Oil, Palmoline Oil, Rice Bran Oil or any one oil with
perfurme or chemical and used for lighting lamp for God (not for cooking)
with HSN Code.
Answer- will be covered under 1518 & is taxable @6% under CGST Act,
6% KGST Act and 12% under IGST Act
2. What is rate of tax for “Non-perfumed Deepam Oil” which is prepared by
mixing Gingely Oil, Palmoline Oil, Rice Bran Oil or any one oil without
perfurme or chemical and used for lighting lamp for God (not for cooking)
with HSN Code.
Answer- will be covered under 1518 & is taxable @6% under CGST Act,
6% KGST Act and 12% under IGST Act
3. What is rate of tax for a mixture of Gingely Oil, Palmoline Oil, Rice Bran
Oil or any one oil.
Answer- Each of the oils , namely Palmoline oil will be covered under
chapter heading 1511 , Gingely Oil & Rice Bran Oil will fall under chapter
heading 1515 , & the mixture of the said edible oils will fall under
chapter heading 1517 & is taxable @2.5% under CGST Act,2.5% KGST
Act and 5% under IGST Act
Xiaomi Trading of KAR ADRG 01 /  The applicant is engaged in trading of Electrical & Electrical
Technology Electrical & 2019 Goods. The question was raised-
India Private Electrical Goods Dated -22.01.2019 1.Whether the “Power Bank”, traded by the Applicant, is classifiable under
Limited (Karnataka AAR) Heading 8504 40 90 as ‘Static Converter – Others’ ?
Answer- It will be classified under Heading 8507 as Accumulator & not
as Static Converter
Sanghi Trading of Motor NO. 06/19-20  The applicant is engaged in the business of trading of Motor
Brothers Vehicles (M.P AAR) Dated 03.05.19 Vehicles and charges 28% GST at the time of trading
(Indore) Pvt.  The applicant has entered into a contract with M/S Arpijay
Ltd. Fabricators Pvt. Ltd. who will works as Job worker on behalf of
applicant. The question was raised-
1. Whether the building of body after utilizing and consuming owned
materials and providing labour & further amounting the same on chassis
of the principal would amount to supply of Services?
2. Whether it would amount to a composite supply consisting a small part
of supply of goods and major part of supply of services. Supply of services
being principal supply therefore on the basis of provision of section 8(a) of
the CGST Act the same should be classified as supply of service under HSN
9988
Answer- It will be classified under SAC Code 998881 & will be taxable
@18%
E-DP Trading of Edible NO. 05/19-20  The applicant is engaged in the business of trading of Edible Oils
Marketing Pvt. Oils(M.P AAR) Dated 02.05.19  The applicant intends to import crude soya oil on CIF basis
Ltd. including ocean freight in the price of imported goods
 The applicants are required authorized seller located in Non
taxable territory to transport goods from supplier to Indian
Customs Territory
 The ocean freight will be paid by seller located outside India.
1.Whether the applicant is again required to pay IGST on the component of
ocean freight under RCM provision on deemed amount which will amount
to double taxation of IGST on the deemed component of ocean freight of
the imported goods because as per Corrigendum to Notification No.
8/2017 IGST(Rate) dt. 30.06.2017 , the importer of goods is required to
pay IGST under RCM provision on the deemed ocean freight equal to
10% of the value of imported goods.
Answer-The applicant is liable to pay IGST on ocean freight paid on
imported goods under RCM provision irrespective of ocean freight
component having been a part of the CIF value of imported goods
Network For Commercial NO. 04/19-20 • The applicant is engaged in the business of Commercial Training
Information & Training & Dated 10.04.19 & Coaching and Business Auxiliary Services . The question was raised -
Computer Coaching and Sr. No. 72 of Not. No. 12/2017 Central Tax(Rate), dated 28-06-17 issued by
Technology Business Auxiliary the Central Government under CGST Act, 2017 and exemption provided
Services(M.P AAR) under Sr. No. 72 of Not. No. FA-3-42/2017-1-V(53) dated 30-06-2017
issued by the Madhya Pradesh Government under M.P. Goods & Services
Act, 2017 is applicable for the applicant?
Answer- The applicant shall not be entitled to avail benefit of exemption
under Sl No. 72 of Notification No. 12/2017 –Central Tax (Rate) dt.
28.06.2017 and Sl. No. 72 of Notification No. FA 3-42/2017/1/V(53) dt.
30.06.2017 in respect of services of training provided to U,P Skill
Development Corporation.
Narsingh GTA Services (M.P NO. 02/19-20  The applicant is engaged in GTA services and opted to pay GST
Transport AAR) Dated 18.02.19 @12% and availing ITC on vehicles and their spare parts used
for providing GTA service , inward service i.e insurance of
Vehicles, repair & maintenance of Vehicles.
 The applicant has purchased cars with GST and has provided
them to various companies on monthly lease agreement. The
question was raised –
1.Whether the GST paid on these cars provided to their different customers
on lease rent will be available to it as INPUT TAX CREDIT(ITC) in terms of
Section 17(5) of Central Goods and Service Tax Act, 2017
Answer- The applicant is entitled to avail ITC on cars which are supplied
to customers on lease agreement subject to condition applicable in
Notification No. 11/2017-Central Tax (rate) dt. 28.06.2017
The provision of Rule 42 shall also be applicable if required so
At the time of termination of lease agreement , if the vehicle is not being
further leased to customer , the applicant shall be liable to reverse ITC
already availed
Such vehicles should be registered for commercial use.
J C Genetic Healthcare NO. 01/19-20  The applicant is a healthcare company
India Private Company (M.P Dated 21.01.2019  The applicant has collaboration with diagnostic companies,
Limited AAR) accredited by NABL , and DSIR certified to provide advance
genetic tests that help in prevention and management of Cancer
& various health & metabolic disorders. . The question was
raised –
1. Whether exemption provided under Sr No. 74 of Notification No.
12/2017-Central Tax (Rate) dated 28.06.2017 is applicable to the
applicant?
2.Whether applicant qualifies to be a “Clinical Establishment” under
clause 2(s) of the said notification?
Answer- The applicant has failed to prove their legal status as Clinical
Establishment and they are merely working as sub contractors to other
accredited companies , and accordingly the applicant are not entitled to
avail exemption 12/2017-Central Tax (Rate) & corresponding
notification issued under MPGST Act.
Indian Providing Science 07/Odisha/AAR/1  The applicant is engaged in imparting Science Education
Institute of Education & 8-19 Research training to students and has commenced BS-MS (for 5
Science Research Training Dated 13.02.2019 years) leading to Post-Graduate Degree. lt is also conducting
Education and (Orissa AAR) PHD program in stream of Sciences from August, 2016 and such
Research education and research provided by it are exempted from levy
of GST.
 It has also developed advanced teaching and research
laboratories & for this purpose the Institute has
installed/procured with imported equipment's from abroad or
from OEM's suppliers of such imported equipment's in India.
1. Applicability of notification issued under the provisions of GST Act, and
Determination of the liability to pay tax on any goods or services or both.
Answer- Notification No-S1/1996-customs, dated 23.07.1996 read with
Notification No. 4312017-customs dated 30.06.201T and Minutes of the
i4rh.GST council is applicable to the Applicant for import of specified
Equipments as listed under column (3) of the aforesaid notifications and
notifications are not applicable to the OEM suppliers of imported
equipment.
The scope of issuing a ruring u/s gg of the oGST/CGST Act is limited to
the extent prescribed in sub-section (2) of section 97 of the OGST/CGST
Act. A ruling on whether the decision of the GST council granting the
exemption is binding on the Department in the absence of non-issuance
of corresponding Notification by the central/state Government is not
within the competence and mandate of the Authority of Advance Ruling
constituted u/s 96 of the OGST Act.
Concessional rate of GST/IGST at s% vide Notification No-45_CGST(Rate)
dt. 14.11.2017 and Notification No-47-IGST (Rate), Dt. 14.11.2017 is
applicable goods mentioned at para 6.3.0 as above whether imported or
indigenous.
Prabhat Manufacture & Sale 06/Odisha/AAR/1  The applicant is engaged in the business of manufacture & sale
Gudakhu of Tobacco Product 8-19 of “Gudakhu”, a tobacco product in a paste form which is
Factory (Orissa AAR) Dated 05.02.2019 generally used as a Tooth Paste. The question was raised-
1. Appropriate classification of Gudakhu under GST Tariff Heading
Answer-24039990
2. Determination of liability to pay NCCD(National Calamity Contingency
Duty)
Answer- NCCD is levied under Central Excise Act & not under
CGST/OGST/IGST Act. So it is not within scope of OGST/CGST Act.
Innovative Textile Company No.20 dated  The applicant is carrying on business of textile yarns, fabrics ,
Textile ltd (Uttarakhand 26.03.2019 garments
AAR)  The applicant sold his running business on slump sale basis with
all asset & liabilities. The question was raised-
1. Whether business transfer agreement as a going concerned on slump
sale basis is exempted from the levy of GST in terms of sl. no. 2 of the
notification no.12/2017 central tax(Rate) dated 28-06-2017?
Answer- Transfer of Business would be treated as Going Concern which
is exempted from GST as per on date notification no.12/2017 central
tax(Rate) dated 28-06-2017
Opto Unit of Ordinance No.19 dated  The applicant is exclusively engaged in manufacturing and
Electronic Factory(Uttarakha 07.02.2019 repair of Sight Vision Equipment for Armed Forces for being
Factory nd AAR) used in Tanks
 The applicant classified their goods under HSN Code 8710 &
discharged GST @28%
 Later , GST Rate was reduced to 12% under HSN Code 8710. .
1. Classification and Rate of Applicable GST on various equipment
manufactured for being used exclusively in various Tanks.
Answer- The classification of subjected goods should be under HSN
Code 9013 & GST rate will be 18%.
Elefo Biotech Sanitary Products Ruling No.18 dated  The applicant supplies Anaerobic Microbial Inoculums for using
Pvt. Ltd. (Uttarakhand 07.02.2019 in Bio Toilet Technology. The question was raised-
AAR) 1. Recommendation on the HSN code and applicable tax rate to be used
under GST for the AMI (said product)
o 3002-HS Code of Antisera and other blood fractions and modified

immunological products, whether or not obtained by means of
biotechnological process.
o 0511-Animal products not elsewhere specified or included; dead
animals of chapter 1 or 3, unfit for human consumption, other
than semen including frozen semen.
o 3101-All goods i.e. animal or vegetable fertilisers put up in unit
containers and bearing a brand name.
Answer- The said product will be classified under sub heading
31010099 and accordingly the GST will be levied 5% on supply of these
products
Goodwear Garments Business Ruling No.16 dated  The applicant is engaged in Garments Business. The question
fashion Pvt (Uttarakhand 30.01.2019 was raised-
Ltd. SIDCUL AAR) 1. Whether interlinig fabrics is Classified under HSN code 5903 or should
Pantnagar. be Classified as further bland of yarn (In chapter 52-55)?
Answer- Interlinig fabrics i.e polyester viscose fusing interlining Woven
fabric , partially covered with plastic which leads to plastic coated
pattern that is visible on it’s one side does not fall under HSN Code 5903.
However it being partially coated or partially covered with plastics &
bearings will fall under chapters 50 to 55, 58 or 60 as per the chapter
note 2(a)(4) of the chapter 59 of the GST Tariff.
Premier Solar Power-plant Ruling No.15 dated  The applicant has supplied solar rooftop power plant with
Systems Pvt (Uttarakhand 24.01.2019 design , erection , commissioning , installation
Ltd. Dehradun. AAR)  The applicant has also supplied solar irrigation water pumping
system with design , erection , commissioning , installation. The
1. "Whether the supply of Solar rooftop power plant along with design
Erection, Commissioning and Installation is a 'Composite supply' and the
applicability of GST rate"?
2."Whether the supply of solar irrigation water pumping system along
with design erection, commissioning and installation is a 'composite
supply' and the applicability of GST rate"?
Answer-Supply in question would covered under “Solar Power
Generating System” as a whole in terms of serial no. 234 of schedule-I of
the Notification No.01/2017-Central Tax(Rate) dated 28.06.2017
Supply in question would be treated as “Composite Supply”
70% of the gross value of supply in question shall be the value of supply
of said goods falling under chapter 84,85 or 94 of the tariff only would
attract 5% GST rate and the remaining portion (30%) of the aggregate
value shall be the value of supply of taxable service attracting 18% GST
rate in terms of Notification No. 27/2018-Central Tax (Rate) dated
31.12.2018. Other goods used in these plants attract applicable GST rate.
Mahalaxmi Manufacturing of Ruling No.14 dated  The applicant manufactures and supplies Bags. The question
Poly Pack Pvt Bags 07.01.2019 was raised-
Ltd. Pantnagar (Uttarakhand 1. Identification of correct classification of poly Propylene Leno Bags
Uttarakhand AAR) amongs heading no. 63053300 and 39232990?
2.Identification of rate of Duty applicable as per respective HSN of Poly
Propylene Leno Bags?
Answer- Poly Propylene Leno Bags will be classified under HSN Code
3923 of the GST Tariff Act & therefore supply of said product will be
chargeable to GST @ 18%.
Time Tech Waste Management 14/WBAAR/2019-  The applicant is providing conservancy/solid waste
Waste Service 20 management service to the Bally Municipal Corporation.
Solutions Pvt (W.B AAR) Dated 27.06.2019  Any "pure service" (excluding works contract service or other
Ltd composite supplies involving supply of any goods) provided to
the Central Government, State Government or Union territory or
local authority or a Governmental authority or a Government
Entity by way of any activity in relation to any function
entrusted to a Panchayat under Article 243G of the Constitution
or in relation to any function entrusted to a Municipality under
Article 243W of the Constitution is exempted under GST. The
1. Whether notifications relating to TDS apply to supply of waste
management service to a municipality and whether the applicant needs to
be registered even if he makes exempted supplies only.
Answer- The Applicant's supply to the Bally Municipal Corporation, is
exempt from the payment of GST as per Notification No. 12/2017 -
Central Tax (Rate) dated 28.06.2017 . As the Applicant is making an
exempt supply, the provisions of section 51 and, for that matter,
Notification No.50/2018 - Central Tax dated 13.09.2018 and State
Government Order No. 6284 - F(Y) dated 2B/09/2018, to the extent they
mandate and deal with the mechanism of TDS, do not apply to his supply.
lf the Applicant's turnover consists entirely of exempt supplies, he is not

liable to registration in terms of section 23(1)(a) of the GST Act.
Borbheta Renting dwelling 13/WBAAR/2019-  The applicant is inter alia renting dwelling units
Estate Pvt Ltd units(W.B AAR) 20  The Applicant has executed agreements for leasing/renting of
Dated 27.06.2019 four dwelling units it owns at different locations in Kolkata.
 According to the agreements, all of these units are to be used for
residential purpose. The question was raised-
1. Whether applicant is liable to pay GST on leasing of a dwelling unit to a
company for residential purpose.
Answer- The Applicant's service of renting/leasing out the dwelling
units for residential purpose, is exempt under Sl No. 12 of Notification
No. 12/2017-CT (Rate) dated 28/06/2017(corresponding State
Notification No. 1136 - FT dated 28/06/2017), The Applicant is,
therefore, not liable to pay tax on supply of such service
Dredging & Drainage Service 12/WBAAR/2019-  The applicant enters into a contract with Orissa Construction
Desiltation (W.B AAR) 20 Corporation Limited for sectioning of Makara River & and
Company Pvt Dated 27.06.2019 Garanimunha branch of Makara River in Orissa.
Ltd  The Applicant is executing a works contract, more than 75% of
which is earthwork.
 The recipient is a government entity and the work being
executed is part of an irrigation project under the Department of
Water Resources, Government of Odisha. The question was
raised-
1. What will be the taxability of the service of upgrading navigability of a
river-bed when supplied to Orissa Construction Ltd.
Answer- The recipient, namely Orissa Construction Corporation Ltd, is a
government entity in terms of clause 2 (zfa) of Notification No 912017 -
lntegrated Tax (Rate) dated 2810612017.
The Applicant's supply to Orissa Construction Corporation Ltd, was
taxable @18% under Sl No. 3(vii) of Notification No. 8/2017 - lntegrated
Tax(Rate) dated 28/06/2017 till 12/10/2017.
The supply was taxable @ 5% under Sl 3(vii) of Notification No. 8/2017
- lntegrated Tax (Rate) dated 28/06/2017, as amended by Notification
No. 39/2017 - lntegrated Tax (Rate) dated 13/10/2017 with effect from
13/10/2017 till 24/O1/2018.
It has since been exempted under Sl No. 3A of Notification No 9/2017 -
lntegrated Tax (Rate) dated 28/06/2017, as amended by Notification
No.2/2018-lntegrated Tax (Rate) dated 25/01/2018
Champa Nandi Leasing Business 10/WBAAR/2019-  The applicant stated to be leasing out cranes and equipment and
(W.B AAR) 20 locomotives, provides diesel-hydraulic locomotives to several
Dated 25.06.2019 companies for placement/shunting of rakes/wagons/oil tankers
from the siding or terminal of the lndian Railways to the factory
premises of the company and vice versa. The question was
raised-
1. Classification of supply of leasing out cranes, equipments, and
locomotives to different companies and applicable rate of tax under
Notification No 11/2017 CT(Rate) dated 28/06/2017.
Answer- The Applicant's service to the DVC, is classifiable as railway
pushing and towing service'(SAC 996731) and taxable @ 18% under Sl
No 11(ii) of Notification No. 11-t2017 - Central Tax (Rate) dated
2810612017 (corresponding State Notification No. 1135 - FT dated
28/06/2017), as amended from time to time.
Ashis Ghosh Installation & 9/WBAAR/2019-  The applicant has procured two contracts from M/s Mackintosh
earthwork of tank, 20 Burn Ltd for filling in the compound, tank, low land etc. with
low etc. Dated 25.06.2019 silver sand and earthwork in layers, including spreading and
(W.B AAR) compacting the same at the district Correction Home, Baruipur.
 The supplier is providing works contract service to a
government entity. More than 75% of the value of the supply
constitutes earthwork. The question was raised-
1. Whether filling of land with silver sand and earthwork for preparing the
ground for construction is classifiable as supply of sand.
Answer- The Applicant's supply to M/s Mackintosh Burn Ltd, is works
contract service, classifiable as site preparation service (SAC Group
99543) and taxable @ 18% under Sl No. 3(xii) of Notification No.
11/2017 - Central Tax (Rate) dated 28/06/2017 (corresponding State
Notification No. 1 1 35-FT dated 28/06/2017), as amended from time to
time. Being a service, the Applicant's supply is not classifiable under HSN
2505.
Mohana Ghosh Rental CAB Service 8/WBAAR/2019-  The Applicant, stated to be supplying cabs on a rental basis.
(W.B AAR) 20  The applicant submits that she supplies rent-a-cab service. She
Dated 25.06.2019 refers to section 17(5)(a)(B) of the GST Act that allows credit of
input tax paid on the purchase of motor vehicles when used for
supplying passenger transportation service.
 The Applicant submits that people take the car on rent for the
transportation of passengers.
 Rent-a -Cab is, therefore, essentially associated with the
transportation of passengers.
 GST paid on the purchase of motor vehicles for supplying rent-a-
cab service should, therefore, be admissible in terms of section
17(5)(a)(B) of the GST Act.
 She submits photocopies of a few invoices, showing that the
invoices are made on the distance travelled. The question was
raised-
1. Whether input tax credit is admissible on purchase of motor vehicles for
supply of rent-a-cab service
Answer- GST paid on the [inward supply] of motor vehicles for
supplying rent-a-cab service is not admissible for credit in terms of
section t17(5)(a)l of the GST Act.
Neo-Built Re-excavation of 5/WBAAR/2019-  The applicant enters into a contract with The lrrigation and
Corporation river (W.B AAR) 20 waterways Directorate, Govt. of W.B. for the resuscitation by re-
Dated 10.06.2019 excavation of river palaspai from Banskhal to Mahisghata along
with raising-and strengthening of embankment on both sides of
the river in Block Daspur. The question was raised-
1. Whether exemption under Sl No. 3A of Notification No. 9/2017-CT(Rate)
dated 28/06/2017 applies to the activity of upgrading the navigability of a
river, the contractee being the Irrigation and Waterways Directorate.
Answer- The Applicant's supply to the lrrigation and Waterways
Directorate, Govt. of West Bengal, as mentioned in para 1.1, is exempt
from the payment of GST under Sl No.34 of Notification No 9/2017 -
lntegrated Tax (Rate) dated 28/06/2017 , as amended from time to time.
Senco Gold Ltd Jewellery Business 2/WBAAR/2019-  The applicant is engaged in the manufacturing and retailing of
(W.B AAR) 20 jewellery and articles made of gold, silver, platinum, diamonds
Dated 08.05.2019 and other precious stones under the brand name "Senco Gold &
Diamonds"
 Apart from his own retail stores, the Applicant also maintains a
network of franchisee-operated stores. He grants such a
franchisee the right and license to operate a showroom and to
use, in connection therewith, certain Proprietary Marks and
System in accordance with a Franchise Agreement
 The Applicant raises tax invoices on the Franchisee for the
supply of jewellery and other articles and also for Franchise
Support Services in terms of the Agreement periodically. On its
part, the Franchisee also raises tax invoices on the Applicant for
the supply of old gold, silver etc., received from the customers.
1. Whether input tax credit is admissible when the applicant settles
through book adjustment the debt created on inward supplies
Answer- The Applicant can pay the consideration for inward supplies by
way of setting off book debt. The GST Act and rules made there under
does not restrict the recipient from claiming the input tax credit when
consideration is paid through book adjustment, subject to the conditions
and restrictions as may be prescribed and in the manner specified in
Sections 16 and 49 of the GST Act.
Bengal Real Estate 1/WBAAR/2019-  The Applicant is a joint venture of The West Bengal Housing
Peerless Developer 20 Board and The Peerless General Finance and Investment
Housing (W.B AAR) Dated 02.05.2019 Company Limited for developing real estate projects in West
Development Bengal.
Co Ltd  It is developing a residential housing project named ‘Avidipta II’
and supplying construction service to the recipients for
possession of dwelling units in the year 2023.
 In addition to the construction service, the Applicant provides
services like preferential location service, which includes
services of floor rise and directional advantage. The question
was raised-
1. Whether supply of construction service bundled with preferential
location service is a composite supply with construction service as the
principal supply
Answer- The Applicant is providing service of construction of a dwelling
unit in a residential complex, bundled with services relating to the
preferential location of the unit and right to use car parking space and
common areas and facilities.
It is a composite supply, construction service being the principal supply.
Entire value of the composite supply is, therefore, to be treated, for the
purpose of taxation, as supply of construction service, taxable under Sl
No. 3(i) read with Paragraph 2 of Notification No 11/2017 - CT (Rate)
dated 28/06/2017 (corresponding State Notification No. 1135-FT dated
Ratan Projects Manufacturer of 49/WBAAR/2018-  The applicant is manufacturer of cable tray, angel ladder tray
& Engg Co Pvt Electrical Ancillary 19 etc, which are mainly used for electrical works.
Ltd Parts Dated 28.03.2019  The Applicant sends steel structures for galvanising to a job
(W.B AAR) worker along with furnace oil, zinc, nickel that are to be
consumed in the galvanising process. The question was raised-
1. Whether the inputs sent to the job-worker and consumed in the process
of galvanisation should be treated as supply in terms of section 143(3).
Answer- Return of the galvanised goods to the Applicant satisfies the
condition of receiving back the inputs in accordance with section
143(1)(a) of the GST Act. As the goods like furnace oil, zinc etc -
consumed in the process of galvanising – are inseparable from the
galvanised goods, they should not be treated as supply in terms of
section 143(3) of the GST Act, provided they have been entirely used up
in the process of galvanising.
The Bengal Non Profit Making 48/WBAAR/2018-  The Applicant is stated to be a company limited by guarantee
Rowing Club Company 19 and registered with ROC as a nonprofit making company. It is
(W.B AAR) Dated 28.03.2019 engaged in providing its members privileges and amenities of a
club such as swimming facility, gymnasium, indoor games,
restaurant service etc. The question was raised-
1. Classification and rates of tax on the services supplied by the club.
Answer- Supply of food, by way of or as part of any service or in any
other manner whatsoever, from the Applicant’s restaurant is classifiable
under SAC 9963 and taxable under Sl No. 7(i) or 7(iii) of the Notification
No. 11/2017-CT (Rate) dated 28/06/2017 (corresponding State
Notification No. 1135-FT dated 28/06/2017), depending upon the
criteria mentioned therein.
If food is supplied by way of or as part of the services associated with
organizing social events at the club premises, together with renting of
such premises, it will be classifiable under SAC 9963 and taxable under
Sl No. 7(vii) of the above-mentioned rate notification.
All other services offered by the Applicant are classifiable under SAC
9995 and taxable under Sl No. 33 of the above rate notification.
The Applicant should apply the provisions under section 17(2) & (6) of
the GST Act, for reversal of input tax credit, treating supplies, if any,
taxable under Sl No. 7(i) of the above rate notification, as exempt
supplies.
Reference to food in this ruling includes the supply of other articles of
human consumption and drink (whether or not alcoholic liquor).
Alok Bhanuka Repairing and 47/WBAAR/2018-  The Applicant is stated to be engaged in repairing and servicing
servicing of 19 of transformers owned by WBSEDCL. The question was raised-
transformers Dated 26.03.2019 1.Whether repairing of transformers is composite supply and what will be
(W.B AAR) the applicable rate of tax.
Answer- Repairing and servicing of transformers owned by another
person is not job work as defined under section 2(68) of the GST Act. It is
composite supply unless the contract specifies that the goods and
services are to be separately charged. The principal supply is the service
of repair of transformers classifiable under SAC 998719 and taxable
under Sl No. 25(ii) of Notification No. 11/2017 – CT (Rate) dated
28/06/2017 (corresponding State Notification No. 1135 FT dated
Eskag Pharma Manufacturer of 46/WBAAR/2018-  The Applicant is stated to be a manufacturer of pharmaceuticals,
Pvt Ltd pharmaceuticals 19 APIs and other medicaments.
(W.B AAR) Dated 26.03.2019  The Applicant sold some products having therapeutic or
prophylactic uses. They are being sold at pharmacies and are
not available at any general stores or groceries. They are
prescribed by physicians or medical practitioners for treatment
of various diseases. The question was raised-
1. Classification of food supplements.
Answer- The Application has been admitted for classification of the
products mentioned in Table I of the Application that are labelled as
dietary/health supplements.
Products mentioned under Sl Nos. 2 to 13 are classifiable under HSN
2106, and taxable under Sl No. 23 of Schedule III of Notification No.
1/2017-CT (Rate) dated 28/06/2017 of the Centre (corresponding State
Notification No. 1125-FT dated 28/06/2017), as amended vide
Notification No. 41/2017-CT(Rate) dated 14/11/2017 (corresponding
State Notification No. 2019-FT dated 14/11/20174).
Udayan Film Producing 45/WBAAR/2018-  The Applicant intends to produce a feature film, a portion of
Cinema Pvt Ltd Company 19 which is planned to be shot at locations outside India. For this
(W.B AAR) Dated 13.03.2019 purpose, he is in the process of appointing CDI Virtual Films Inc.
(hereinafter the CDIVF) as a Line Producer in Brazil. The
1. Whether the producer of a feature film is liable to pay IGST on reverse
charge basis on payment made to a line producer engaged in Brazil. If so,
what should be the classification of the service of a line producer and the
rate of IGST.
Answer- The Line Producer to be engaged for the shooting of a feature
film in Brazil is supplying motion picture production service, classifiable
under SAC 999612
The Applicant is liable to pay IGST on the payments made to the above
Line Producer in terms of Sl No. 1 of Notification No. 10/2017 – IGST
(Rate) dated 28/06/2017at 18% rate specified under Sl No. 34(vi) of
Notification No. 08/2017 – IT (Rate) dated 28/06/2017, as amended
from time to time.
No deduction is available in terms of the contract with the Line Producer
appended to the Application from the value of the supply of motion
picture production service even if payment is made on an actual cost
basis. However, if the Applicant modifies the contract so that the Line
Producer acts as pure agent for certain services in addition to the main
supply of motion picture production service, the related transactions
will be import of services from the actual suppliers, and the amount paid
on actual cost basis for procuring those services will be subjected to
IGST at the applicable IGST rate on such services.
Shiva Writing Manufacturing and 44/WBAAR/2018-  The Applicant is stated to be in the business of manufacturing
Co Pvt Ltd supplying of ball 19 and supplying of ball point pens, for which pen tips and balls to
point pens(W.B Dated 13.03.2019 be used inside the tips are required in order to make the same
AAR) tips working, and also trades and supplies ball point pen tips
and refills to various dealers. The question was raised-
1. Classification of and rate of tax on tips and balls of ball point pens.
Answer- “Tips and Balls” of Ball Point Pens are to be classified under
GST Tariff Heading 9608 99 90 and included under Sl No. 453 of
Schedule III of Notification No. 01/2017–Central Tax (Rate) dated
28.06.2017 (corresponding State Notification No. 1125-FT dated
28/06/2017).
Nipha Exports Manufacturer of 43/WBAAR/2018-  The Applicant, stated to be a manufacturer of agricultural
Pvt Ltd agricultural 19 machinery & and has purchased an ambulance for the benefit of
machinery(W.B Dated 26.02.2019 the employees, as required under Section 45(4) of the Factories
AAR) Act, 1948.
 The Applicant argues that the input tax paid on inward supply of
the ambulance is eligible for credit under the Second Proviso to
Section 17(5)(b) of the GST Act, as amended w.e.f. 01/02/2019.
1. Whether ITC is admissible on purchase of an ambulance in November
2018 for the benefit of the employees under the legal requirements of the
Factories Act, 1948
Answer- Input tax credit is not admissible on the ambulance purchased
in November 2018, as Section 17(5) of the GST Act, as it stood in the
relevant period, blocks any such enjoyment, even if provisioning of
ambulance service to the employees is obligatory under the Factories
Act, 1948.
Sarj Lodging & Fooding 42/WBAAR/2018-  The Applicant is stated to be the owner of a private boarding
Educational Service Provider to 19 house and is providing services of lodging and food exclusively
Centre an Educational Dated 26.02.2019 to the students of a secondary school, run by a Charitable
Society(W.B AAR) Society, namely Sunshine Educational Society
 The boarding facility shall include lodging, housekeeping,
laundry, medical assistance and food. The consideration is a
consolidated charge on the individual boarder for the
combination of the services. The question was raised-
1. Whether lodging along with food to the students by a private boarding
house is a compiste supply and eligible for exemption under Sl No. 14 of
Notification No. 12/2017-CT(Rate) dated 28/06/2017.
Answer- The Applicant is offering several individual services in two
different combinations to the recipients, depending upon their need for
lodging facility. None of the combinations of services being offered is a
composite supply, as defined under section 2(30) of the GST Act. They
are mixed supplies within the meaning of section 2(74) and taxable in
accordance with section 8(b) of the GST Act. Being mixed supply, value
of the entire combination of services offered is taxable at the applicable
rate.
Piyush Polytex Manufacturer of 41/WBAAR/2018-  The Applicant, stated to be a manufacturer of P.P. Nonwoven
Industries Pvt P.P. Nonwoven 19 Fabric, Laminated Nonwoven Fabric, B.O.P.P. Pasted P.P.
Ltd Fabric(W.B AAR) Dated 26.02.2019 Nonwoven Fabric, P.P. Woven Fabric Pasted with Nonwoven
Fabric and Nonwoven Bags/Sacks.
 The Applicant states that nonwoven bags/sacks are made of P.P.
Nonwoven Fabric and it falls under Chapter Heading 63 of the
GST Tariff. The question was raised-
1. Classification and rate of tax for polypropylene non-woven bags
Answer- Bags/Sacks (both with & without Handle) made of Laminated
P.P. Nonwoven Fabric is classifiable under Sub-Heading 39232990
Bags/Sacks (both with & without Handle) made of B.O.P.P. Pasted P.P.
Nonwoven Fabric is classifiable under Sub-Heading 39232990.
Bags/Sacks (both with & without Handle) made of Woven Fabric Pasted
with Nonwoven Fabric have to be classified as per the General Rules for
the Interpretation of the First Schedule of the Customs Tariff .
Tewari Warehousing 40/WBAAR/2018-  The Applicant, stated to be supplying warehousing services, is
Warehousing Services 19 constructing a warehouse on leasehold land, using pre-
Co Pvt Ltd (W.B AAR) Dated 18.02.2019 fabricated technology.
 According to the Applicant, it can be dismantled and
reconstructed at a different location. The question was raised-
1. Whether ITC is admissible on construction of a warehouse using pre-
fabricated technology
Answer- The warehouse being constructed is immovable property. The
input tax credit is, therefore, not admissible on the inward supplies for
construction of the said warehouse, as the credit of such tax is blocked
under section 17(5)(d) of the GST Act.
Storm Event Management 39/WBAAR/2018-  The Applicant, stated to be a supplier of Event Management
Communicatio Service Provider 19 Services in West Bengal
ns Pvt Ltd (W.B AAR) Dated 28.01.2019  The Applicant organises events on behalf of clients and, for this
purpose, books conference halls, banquet halls, outdoor caterers
etc.
 The Applicant is registered as a GST assessee in West Bengal,
Jharkhand, Odisha, Maharashtra and Delhi.
 . In relation to this Event Management Service, the Applicant has
to move to other states, where the Applicant is not registered, to
serve clients in those states, and incur miscellaneous expenses
for booking hotels, banquet halls and on food
 On such inward supplies, the Applicant is charged CGST & SGST
of that particular state and the invoices are issued as B2B with
the Applicant’s GSTIN. These invoices are also reflected in the
Applicant’s GSTR-2A.
 Such inward supplies are taken to serve the clients and the
Applicant desires to know if ITC can be claimed in the GST
Returns in West Bengal on the CGST & SGST paid on such
invoices in other states. The question was raised-
1. Whether tax paid on intra-state inward supply in one state can be used
to pay output tax liability in another state, especially if the applicant is not
registered in the state where he receives the inward supply
Answer- The Applicant is not registered under Section 25(1) of the CGST
Act in Tamil Nadu. The SGST and CGST paid on intra-state inward supply
in Tamil Nadu are not, therefore, “input tax‟ to the Applicant. The GST
Act does not contain any concept of “input tax‟ in relation to an
unregistered person. No credit of it is, therefore, admissible under the
GST Act.
So, to answer in the Applicant’s language:
a. A person, registered in WB, cannot claim ITC for CGST & SGST of other
states.
b. He cannot adjust the ITC of one state’s CGST for payment of another
state’s CGST.
c. He cannot adjust the ITC of Tamil Nadu GST for payment of IGST,
whereas he is not registered in Tamil Nadu
Ex-servicemen Security Service 38/WBAAR/2018-  The Applicant, stated to be a registered society providing
Resettlement Provider 19 Security Services and Scavenging Services to various hospitals
Society (W.B AAR) Dated 28.01.2019 under the State Government as well as the Central Government
 The Applicant has stated that under the Exemption Notification,
the services provided by them are exempt by way of activity in
relation to any function entrusted to a Panchayat under Article
243G of the Constitution or in relation to any function entrusted
to a Municipality under Article 243W of the Constitution. The
1. Whether security and scavenging services to the Govt is exempt under SL
No. 3 or 3A of Notification No. 12/2017-CT(Rate) dated 28/06/2017, as
amended from time to time
Answer- Benefit of exemption from the payment of GST is not available
to the Applicant under Notification No 12/2017-CT(Rate) dated
28.06.2017 and WB Govt. Gazette Notification-1136- FT dated
28.06.2017, as amended, for the supply of Security Services and the
bundle of service that he describes as “Scavenging Services‟.
NIS Service Provider 37/WBAAR/2018-  The Applicant, is a service provider by the deployment of
Management (W.B AAR) 19 personnel like a plumber, sweeper, security guard, electrician,
Ltd Dated 28.01.2019 carpenter etc. to the West Bengal Housing Board.
 The Applicant was required to charge GST on the entire bill,
including sweeping service.
 The Directorate, however, has since raised an objection on GST
being charged on sweeping service, which, in their opinion, is
part of sanitation service listed under the Eleventh Schedule of
the Constitution and, therefore, eligible for exemption under Sl.
No. 3 of the Exemption Notification. The question was raised-
1. Whether sweeping service to the Govt is exempt under SL No. 3 or 3A of
Notification No. 12/2017-CT(Rate) dated 28/06/2017, as amended from
time to time
Answer- Sweeping Service that the Applicant supplies to the Housing
Directorate of the Government of West Bengal, cannot be classified as an
activity in relation to any function entrusted to a Panchayat under
Article 243G of the Constitution or in relation to any function entrusted
to a Municipality under Article 243W of the Constitution.
The exemption under Sl No. 3 or 3A, as the case may be, of Notification
No 12/2017-CT (Rate) dated 28.06.2017 and WB Govt. Gazette
Notification-1136-FT dated 28.06.2017 is not, therefore, applicable to
such supplies.
Vedika Exports Packer of tea bags 36/WBAAR/2018-  The Applicant, stated to be a contract packer of tea bags
Tea Pvt Ltd (W.B AAR) 19  The process of service undertaken by the Applicant involves
Dated 28.01.2019 assembly of materials on machine, including blended tea leaves
and other inputs received from the recipient of the service. The
1. Classification of the service to Hindustan Unilever Ltd for packing tea
into tea bag pouches and its packaging
Answer- The Applicant makes a composite supply to Hindustan Unilever
Ltd, where the service of manufacturing tea bags from the physical
inputs owned by the latter is the principal supply. It is classifiable under
SAC 9988 and taxable at 5% rate under Sl No. 26(f) of Notification No.
11/2017 – CT (Rate) dated 28/06/2017, as amended from time to time.
Applicability of this Ruling with respect to other recipients is subject to
the specific nature of the contracts with them.
Abhishek Iron & Steel 35/WBAAR/2018-  The Applicant is a Manufacturer of, inter alia, Springs of Iron
Tibrewal Manufacturer 19 and Steel for supply to the Railways. The question was raised-
(HUF) carrying (W.B AAR) Dated 28.01.2019 1. Classification and rate of tax for springs of iron and steel for railways
on business Answer- Springs of Iron and Steel for Railways are classifiable under
under trade HSN Code no. 7320 (taxable @ 18%) under Serial No. 234 of Schedule III
name Avantika of Notification No. 1/2017- CT (Rate) dated 28.06.2017
Industries
Dinman Manufacturer of 34/WBAAR/2018-  The Applicant is a manufacturer of Polypropylene Leno Bags
Polypacks Pvt Polypropylene Leno 19 which are mainly used for packing of dry vegetables and fruits
Ltd Bags Dated 28.01.2019 in bulk and their sale price is far less than Rupees One Thousand
(W.B AAR) per piece. The question was raised-
1. Classification and rate of tax for Polypropylene Leno Bags
Answer- “Poly Propylene Leno Bags‟ are to be classified as plastic bags
under HSN 3923 and would attract 18% GST.
ITD Works Contract 33/WBAAR/2018-  The Applicant is supplier of works contract service.
Cementation Service 19  He has entered into an agreement with Inland Waterways
India Ltd (W.B AAR) Dated 08.01.2019 Authority of India for construction of a multi-modal IWT
terminal at Haldia on EPC basis.
 The contractee is a Government Entity, being a statutory body
established under the Inland Waterways Authority of India Act,
1985 (hereinafter the IWAI Act, 1985), and functions under the
administrative control of the Ministry of Shipping, Government
of India. The question was raised-
1. Whether works contract service supplied to Inland Waterways Authority
of India is taxable under Sl No. 3(vi) of Notification No. 11/2017 -CT(Rate)
dated 28/6/2017, as amended from time to time
Answer- Amendments to Serial No. 3(vi) of Notification No. 11/2017–CT
(Rate) dated 28/06/2017, brought about by Notification No. 24/2017-
CT (Rate) dated 21/09/2017 and 31/2017 – CT (Rate) dated
13/10/2017, are not applicable to the Applicant’s supply of works
contract service for construction of the Multi-modal IWT Terminal at
Haldia. It will attract GST at 18% rate under Serial No. 3(xii) of 11/2017–
CT (Rate) dated 28/06/2017.
WEBFIL Ltd Joint Venture 32/WBAAR/2018-  The Applicant is a joint venture company formed by West
(W.B AAR) 19 Bengal Industrial Development Corporation ,a Govt. of West
Dated 08.01.2019 Bengal undertaking, and the group of companies of Andrew Yule
& Co Ltd (a Central Govt. under taking)
 According to the Application, WBIDC and Andrew Yule & Co and
its associates are “Government Companies” and they together
hold 62.29% of the subscribed and paid up share capital of the
Applicant. The rest is held by the public.
 The Applicant is a ‘deemed Government Company’ for the
limited purpose of audit by the C&AG.
 However, he is not a “Government Company”, as defined under
section 2(45) of the Companies Act, 2013, as neither the Central
Government nor the State Government subscribes to the paid up
share capital of the Applicant.
 He is not a subsidiary of any “Government Company” either, as
no “Government Company” separately holds more than 51% of
the share capital, or exercises control by having majority in the
composition of the Board of Directors.
 Moreover, the Registrar of Companies, Kolkata, has
incorporated the Applicant as a non-Government company. The
1. Whether Notification No. 50/2018-CT dated 13/09/2018 under the
CGST Act, 2017 is applicable on a JV of two Govt. companies
Answer- The Applicant, if established by government notification, is
liable to deduct tax at source under section 51(1) read with Notification
No. 1344-FT dated 13/09/2018, being a company controlled by the
Central and the State Governments.
U S Polytech Manufacturer of 31/WBAAR/2018-  The Applicant is a manufacturer of Polypropylene Non-Woven
Polypropylene Non- 19 Bags which are mainly used by big industrial units, retail outlets
Woven Bags(W.B Dated 08.01.2019 and textile shops for packing of different goods and have been
AAR) granted registration by the Office of the Textile Commissioner of
Textile based products. The question was raised-
1. Classification and rate of tax for polypropylene non-woven bags
Answer- ‘PP Non-woven Bags’, specifically made from non woven
Polypropylene fabric are plastic goods to be classified under Sub
Heading 3923 29 and taxed at 18 % rate under Serial No. 108 of
Schedule III of Notification no. 01/2017-C.T (Rate) dated 28-06-2017
under the CGST Act, 2017 & Notification No. 1125-FT dated 28/06/2017
under the WBGST Act, 2017.
GGL Hotel & Real Estate & 30/WBAAR/2018-  The Applicant, stated to be a subsidiary of Ambuja Neotia
Resort Co Ltd Hospitality Service 19 Holdings Private Limited, is in the hospitality and real estate
Provider Dated 08.01.2019 business since 1997
(W.B AAR)  The Applicant is engaged in the hospitality and real estate
business and is contemplating a new project on a leasehold land.
 The Lessor ,Bengal Housing Infrastructure Development has
leased a piece of land in New Town Area for a period of 32 years
to the Applicant who is Lessee for a lease premium of Rs. 17
Crores 20 Lakhs only.
 As per the Indenture of Lease dated 21.08.2013, the Applicant is
liable to pay annual lease rent at the rate of 10% of the aforesaid
premium for the first and second year, and the same would be
escalated at the rate of 5% per annum, in the subsequent years
from the start of the third year over the last annual lease rent
p.a.
 The project is proposed to be completed within a period of 2
years from the foundation of the project and the lease rent paid
during the pre-operative period shall be capitalized in the books
of account by the Applicant. The question was raised-
1. Whether ITC is admissible on lease rent paid during pre-operative
period for the leasehold land on which a resort is being constructed to be
used for furtherence of business
Answer- Input Tax Credit is not available to the Applicant for lease rent
paid during pre-operative period for the leasehold land on which the
resort is being constructed on his own account to be used for
furtherance of business, when the same is being capitalised and treated
as capital expenditure.
Chowgule & Co Iron Industry GOA/GAAR/11 of  The applicant is engaged in the business of mining, ship
Pvt. Ltd (Goa AAR) 2018-19/514 building, ship repair & pelletisation.
Dated 21.05.2019  The applicant entered into a contract with NRI to provide job
work services by doing conversion of iron ore into pellets. The
applicant imported Iron Ore using his own GSTN from NRI and
exported iron ore to NRI. The following questions were raised -
1. Whether IGST at 5% of assessable value is applicable on import of iron
for conversion into pellets and export the resultant product (Iron ore
pellets) back to same supplier in view of the fact that import duty is not
applicable in view of the exemption under General Exemption No. 66
(Exemption Notification No. 32/97-Cus dated 01stApril, 1997) for job
work.
2. If answer to question 1 is yes, whether the applicant as recipient of
imported iron ore will be liable to pay the IGST under applicant GSTIN as
the applicant in any case is the consignee of the imported iron ore.
Answer – The applicant is liable to pay IGST on import of Iron Ore
3. If answer to question 2 is yes, whether the applicant can avail the input
Tax Credit for the IGST so paid as per section 16 of CGST Act.
Answer –The applicant is eligible for ITC towards payment of IGST u/s
16 of IGST Act
4. Whether the applicant can claim refund of unutilised input tax credit on
export of services as per section 16(3)(a) of IGST Act and 54(3) of CGST
Act.
Answer – The applicant is not eligible for refund of unutilized ITC on
export of Goods or services u/s 54(3) of the CGST Act.
Chowgule Dealer of Car & GOA/GAAR/07 of  The applicant purchased vehicles from Authorized
Industries Spare parts of Car 2018-19/4796 Representative for Demonstration Purpose which is one of the
Private (Goa AAR) dated 29.03.2019 part of marketing and sales promotion. In the books of accounts
Limited of the applicant, the purchase of vehicle has been capitalized.
The following question was raised –
Whether ITC on Motor Car purchased for Demo purpose can be availed as
credit on capital goods & set off against output tax payable.
Answer –The ITC on Motor Vehicle purchased for demonstration can be
utilized to set off Output GST
R K Industries Manufacturer & GST-ARA-140  The applicant is manufacturers and exporters of various
Exporter /2018-19/B- 54 products consisting of Water Bottles, Lunch Boxes, Pencil box,
(Maharashtra Mumbai dated Milk Mugs, Tea/Coffee Mugs, Milk/Tea/Coffee Mugs with Steel
AAR) 15.05.2019 Bidding, Airtight & Leak proof Plastic Food Storage container,
Airtight & Leak-proof Steel Food Storage Container, Lunch
Boxes with Elegant Pouches, super Lock & Seal Containers,
Super Steel Lock container.
 They also manufacture specially designed Steel mug with plastic
outer body, thus utilising the beneficial properties of both
substances steel & plastic. The following question was raised –
1. Whether Steel Mugs with a plastic outer body supplied by the applicant
would be classified under SI. No 184 of Schedule II of Notification No
1/2017 of Central Tax (Rate) dated 28th June, 2017 (as amended)?
Answer – Yes
Terna Public Hospital and GST-ARA-  The Applicant runs a hospital and Research Centre under the
Charitable Research Centre 135/2018-19/B- name and style 'Terna Specialty Hospital & Research Centre'
Trust (Maharashtra 55 Mumbai dated  The hospital owns and runs a pharmacy. During the course of
AAR) 21.05.2019 treating the in-house patients admitted in the hospital,
medicines, surgical items, implants, consumables and allied
items are used. For proper care and watch by doctors/ nurses a
room on rent and food from Hospital Canteen under the
supervision of dietician is provided to the in-house patients as a
part of overall health care.
 GST is not charged on the medicines, surgical items,
consumables and allied items used for treating such in-house
patients. Further, a room provided on rent and food provided
from Hospital Canteen to the in-house patients is also not
charged to GST.
 However at present the GST is charged to out-patients, (OPD
patients) treated by Hospital who buy medicines, surgical items,
consumable, implants and other allied items for their use.
Further very few walk-in customers with prescriptions of
outside doctors/Hospitals also buy medicines & allied items
from hospital owned Pharmacy which are also charged GST. The
following questions were raised –
1. Whether the supply of medicines, surgical items, implants, consumables
and other allied items provided by the hospital through the hospital owned
pharmacy, as well as food, room on rent to the in-patients is part of
composite supply of health care treatment; and hence not taxable under
CGST/SGST?
Answer – Patients live in the hospital,, during the course of provision of
healthcare services by the hospital to the patients admitted for diagnosis
or treatment in hospital.
Supply of medicines, consumable, implants and allied items provided by
the hospital through the pharmacy, as well as food, room on rent to the
in-patients is part of composite supply of health care treatment.
There in this case , supply of medicines, surgical items, implants,
consumables and other allied items provided by the hospital through the
hospital owned pharmacy, as well as food, room on rent to the in-
patients is part of composite supply of health care treatment and hence
not taxable under GST Laws.
2.Whether the supply of medicines, surgical items, implants, consumables
and other allied items provided by the hospital through the hospital owned
pharmacy to the out-patients, is part of composite supply of health care
treatment; and hence not taxable under CGST/SGST?
Answer – Out-patients are those who visit the hospital for routine
check-up or clinical visits. So far as out-patients (OPD patients) are
concerned, hospital gives only prescription. There is freedom to procure
the medicines or allied items prescribed, either from the pharmacy
owned by the hospital or from outside medical stores. Hospital has no
control over their continuous treatment of such patients.
So the transaction is not covered under composite supply, and is
therefore out of purview of the Sr.No.74 mentioned above and GST is
liable to be paid on such sale effected by the pharmacy.
Security And Security Service GST-ARA-  The applicant is Security and Intelligence Services (India)
Intelligence Provider 125/2018-19/B- provider to various entities all over India and have different
Services (Maharashtra 58 Mumbai dated type of customers included educational bodies and higher
(India) Ltd AAR) 24.05.2019 educational Institutions like IITs etc.
 The applicant is providing services to Visvesvaraya National
Institute of Technology, Nagpur (VNIT).
 VNIT as an institute was established in the year 1960 under the
scheme sponsored by Govt. of India and Govt. of Maharashtra.
The following questions were raised –
1. Whether the services provided to Visvesvaraya National Institute of
Technology, Nagpur will qualify for exemption under Serial 66 of
Notification 12/2017 – Central Tax (Rate) dated 28th June 2017,
considering it to be an educational Institution.
Answer – Exemption will not be available
2.Whether rate of tax on services provided to Visvesvaraya National
Institute of Technology, Nagpur (VNIT) is nil as per Serial no 3 of
Notification No 12/2017-Central Tax (Rate) dated 28th June 2017
Answer – VNIT has neither been set up by an Act of Parliament or a
State Legislature; nor has been established by any Government, with
ninety percent or more participation by way of equity or control, to carry
out any function entrusted to a municipality under article 243W of the
Constitution or to a Panchayat under Article 243G of the Constitution.
Hence they cannot be considered as a “Governmental Authority”.
Therefore Sr. No. 3 of Notification No. 12/2017 is also not applicable in
the subject case.
Nikhil Air-conditioning GST-ARA-  The applicant entered into an agreement with Goa State
Comforts work 127/2018-19/B- Infrastructure Development Corporation Ltd for execution of
(Maharashtra 59 Mumbai dated Additional Air-conditioning work for the New building of
AAR) 24.05.2019 Director of Education at Porvorim, Goa.”
 The slope of work comprises of supply of various
Components(Supply, Installation, Testing & Commissioning of
VRF 4 Way Cassette Units., Supply, Installation, Testing &
Commissioning of VRF Hi- Wall Units.) The following questions
were raised –
1. The transaction would be classifiable to cover under the definition of
"works contact” liable to CGST/SGST/IGST covered under Sr. No 3 Item 3
of Notification No 20/2017 (Central Tax Rate) dated 22/08/2017.
Answer – No
2.The transaction is Composite supply liable to tax at the rate applicable to
Air-Conditioners which are the principal goods involved in the transaction
under Schedule IV, Sr. No 119 of Notification No 1/2017 (Central Tax Rate)
dated 28/06/2017.
Answer –Yes
Colo Color Retail chain of GST-ARA-  The applicant is a Retailer, whole seller , Institutional seller of
(Prop. Hiral Digital Labs & 132/2018-19/B- various equipments of Digital Printing
Pinkal Studios 60 Mumbai dated  The applicant operates a retails chain of 19 labs under the brand
Rambhia) (Maharashtra 24.05.2019 name “Colo Photo Shop”
AAR)  The applicant is associated to more than 25000 photographs.
1. Whether the activity of merely printing or reproducing the content given
by the photographers / retail customers on pen drive, CD, memory card or
any other storage media will be classifiable under Service Code 998912 or
998386?
Answer – The activity of merely printing & reproducing the content
given by the photographers/retail customs on pen drive , CD, Memory
Card or any other storage media will be classified under SAC Code
998386 & liable to tax @18%.
Mayank Jain Marketing and GST-ARA-  Applicant is a retail chain of digital labs and studios.
advisory services 103/2018-19/B-  The applicant is providing marketing and advisory services in
(Maharashtra 63 relation to the Employee Based Immigration
AAR)  The Applicant wants to provide certain services in the nature of
marketing and intelligence to the "Consultant Manager" acting
for the Regional Centre or Company enabling them to receive
investments from prospective investors. The following question
was raised –
1. Whether the Marketing services to be supplied by the Applicant under
the Foreign Immigration Advisor to the Consultant Manager constitutes a
supply of “Support services” classified under SAC 9985 or “Intermediary
service” classifiable under SAC 9961 / 9962 or any other heading?
Answer – The services to be supplied by the Applicant under the Foreign
Immigration Advisor to the Consultant Manager constitutes a supply of
"Intermediary services" classified under SAC 99S5.
2. Whether the Handholding services to be supplied by the Applicant under
the Foreign Immigration Advisor Agreement constitute a supply of
“Support services” falling under SAC 9985 or “Intermediary service”
classifiable under SAC 9961 / 9962 or any other heading?
Answer – In view of the discussions made above, the Handholding
services to be supplied by the Applicant under the Foreign Immigration
Advisor to the Consultant Manager constitutes a supply of "intermediary
services".
3.Whether the Marketing services to be provided by the Applicant will
be an export of services as defined under Section 2(6) of the Integrated
Goods and Services Tax Act 2017?
Answer – No
4.Whether the Handholding services to be provided by the Applicant will
be an export of services as defined under Section 2(6) of the Integrated
Goods and Services Tax Act 2017?
Answer – No
Nexture Manufacturer of GST-ARA-  The applicant is engaged in manufacture and supply of following
Technologies Plastic Material 130/2018-19/B- goods Plastic handle for motor vehicle doors (Including lever
Private (Maharashtra 64 Mumbai dated handle) Plastic fittings for such for motor vehicle's doors such
Limited AAR) 01.06.2019 as(Bracket , Housing , Bracket housing , asket , tator ) , Glove box
locking. The following question was raised –
1. Determining classification and applicable rate of goods and services
tax for the following products: (i) Door-handle of motor vehicle; (ii)
Fittings made of plastic for motor vehicle's doors such as bracket,
housing, bracket housing, stator, gasket; and (iii) Glove box locking
Answer –All the goods mentioned above are classifiable under Chapter
3926 and will be taxable to GST at the rate applicable to that heading.
Navi Mumbai Service Provider GST-ARA-  The Applicant, M/s. Navi Mumbai Municipal Corporation, a
Municipal (Maharashtra 122/2018-19/B- Municipal Corporation is formed & governed by Bombay
Corporation AAR) 68 Mumbai dated Provincial Municipal Corporation Act, 1949.
10.06.2019  It caters to the civic services to the residents of city which are
specified by Clause 243 W of Constitution of India, such as
activity in relation to any function ordinarily entrusted to a
municipality in relation to water supply, public health, santation
conservancy, solid waste management or slum improvement &
upgradation Health services etc.
 These activities are included activity in Capital & Revenue
nature. These activities are carried out by the Corporation
without any commercial motive. It works under Urban
Development Department of Government of Maharashtra being
Local Authority: The following questions were raised –
1. Whether online tendering to be considered as Supply of Goods or Supply
of Services.
Answer – Online tendering will be considered as Supply of Services.
2. Whether offline tendering to be considered as Supply of Goods or Supply
of Services.
Answer – Offline tendering in its entirety involving sale of form,
payment of tender fees and submission of bids etc. will be considered as
Supply of Services.
3. Under which tariff head the Online Tendering should get taxed.
Answer – Online Tendering should get taxed under services heading
9997.
4. Under which tariff head the Offline Tendering should get taxed.
Answer – In view of the above discussions Offline Tendering will be
treated as supply of service under services heading 9997.
5. If tendering is service then whether it will be considered as
administrative service or specific service.
Answer – In view of the discussions made above we find that tendering
will be covered under the reidual Services Heading 9997.
Imperial Motor Automotive GST-ARA-  The applicant is the Distributors of Veethree Range of
Stores Dashboard 124/2018-19/B- Automotive Dashboard Instruments, Clusters & sensors.
Instruments 69 Mumbai dated  Instruments are mounted on front end of Cars, Trucks, Tractors,
(Maharashtra 10.06.2019 TWO Wheelers, Three Wheelers Compressors etc, as also
AAR) Stationary Engines. The following question was raised –
1. Classification of Instruments Cluster Whether Fall Under 8708 or
9026/9029.
Answer – Classification of Instrument Cluster is covered under HSN
8708, as parts of motor vehicles.
Vidarbha Dealership in GST-ARA-  That M/s Vidarbha Infotech Pvt Ltd a company was carrying on
Infotech computer hardware 131/2018-19/B- the business comprising of dealership in computer hardware,
Private (Maharashtra 70 Mumbai dated software and peripherals and in the service sector segment
Limited AAR) 13.06.2019 covering the construction of IT Park, towing van activity.
 The services rendered by the contractor fall under one of the
services i.e. clause the: (e) Water supply for domestic, industrial
and commercial purposes, of article 243 W of the constitution
which was actually rendered to Nagpur Municipal Corporation
through NESL That the NESL is 100% subsidy of Nagpur
Municipal Corporation. The following question was raised –
1. Whether the contract from Nagpur Environmental Services Ltd (NESL)
Nagpur (a 100% subsidiary of the Nagpur Municipal Corporation, Nagpur)
for providing services for the management of Non-Network Tanker with
the help of GPRS system at Nagpur would be exempt from GST since it falls
under the various exempt services in the article 243 W of the constitution
of India as well as services rendered to a local authority,
Answer – Yes
Wilhelmsen Warehousing GST-ARA-  Wilhelmsen Maritime Services Pvt Ltd (herein after referred to
Maritime Service 136/2018-19/B- as "WMSPL"), has the largest maritime services network in the
Services (Maharashtra 71 Mumbai dated world supplying a wide portfolio of maritime goods and services
Private AAR) 15.06.2019 worldwide to every conceivable vessel type, in every market
Limited and region. WMSPL has three major business activities:
 A. Maritime Products
 B. Ships Agency
 C. Maritime Logistics
1. The advance ruling is sought to confirm whether this supply will fall
under Schedule III of CGST Act.
Answer – In view of the discussions made above, supply from Bonded
warehouse will fall under Schedule III of CGST Act "and exempted from
GST and supply from Non-Bonded warehouse will not fall under
Schedule III of CGST Act "and therefore not exempted from GST
2. The advance ruling is sought to confirm whether the supply will be
termed as Exports of Goods. If No, then what will be the supply, whether
Intra State or Inter State and which Tax will be levied CGST and SGST or
IGST.
Answer – Not answered in view of discussions made above.
National Academic cum GST-ARA-  NIBM is registered as a society under the Indian Society
Institute Of Training Institute 139/2018-19/B- Registration Act (XXI) of 1860. RBI, State Bank of India (SBI) &
Bank for Banks 75 Mumbai dated Other Public Sector Banks were the first members of Governing
Management (Maharashtra 25.06.2019 Board of this society to which, by rules of the society, the
AAR) management of its affairs was entrusted. Copy of Memorandum
is attached for reference. The following question was raised –
1. Whether consideration paid as subscription or contribution towards
recurring or capital expenses or reimbursement or by whatever name
called to National Institute of Bank Management (NIBM); a society
registered under Societies Registration Act, 1860 by its members (being
Banks) for its recurring and non-recurring expenses is leviable to GST?
Answer – Yes
Hyva India Pvt. Hydraulic Kit GST-ARA-  The applicant is a Hydraulic Kit Manufacturer which is used
Ltd Manufacturer 96/2018-19/B- 20 with other tipping parts to lift the body of a truck .The following
(Maharashtra Mumbai dated question was raised –
AAR) 18.02.2019 1. What is the appropriate classification and rate of GST on the supply of
such "Hydraulic Kit" cleared to dealers / distributors or OEMs cleared as
such, which comprises of the Hydraulic cylinder and wet kit (with or
without pump).
Answer – Will be classified under heading 8412 as other engoines &
motors
Western Regasification of GST-ARA-  The applicant is engaged in regasification of Liquified Natural
Concessions Liquified Natural 94/2018-19/B- 22 Gas and delivering the same to customers.
Private Gas Mumbai dated  The applicant is setting up a Liquified Natural Gas (LNG) re-
Limited (Maharashtra 22.02.2019 gasification project at Jaigarh port in the state of Maharashtra
(formerly AAR) (hereinafter referred to as "LNG Terminal").
known as H-  The LNG Terminal consists of a Floating Storage Regasification
Energy Unit ("FSRU') with 4 MMTPA regasification capacity moored to
Gateway jetty and has associated facilities like gas unloading arm, gas
Private pipeline for delivering natural gas from the FSRU to the National
Limited) Grid.
 The re-gasified LNG is required to be inducted into the cross-
country pipeline/national Grid in order to be supplied to the
ultimate customer.
 Therefore, the applicant is constructing a gas pipeline for
delivering the high pressure natural gas from the FSRU to the
National Grid.
 The Development of the project consists of two legs as
mentioned below:-
(a) Setting up of infrastructure facility, i.e., jetty, onshore receiving
facility close to the jetty, etc. for enabling FSRU to regasify the LNG;
and
(b) Connecting the Terminal with the cross-country gas pipeline to
enable supply of re gasified natural gas to customer (referred to as
the "Tie in Pipeline"). The following question was raised –
1. Whether the applicants are eligible to avail ITC of GST paid on goods
and services used for construction of Tie-in pipeline, for delivery of re-
gasified LNG from FSRU to the National Grid.?
Answer – The applicants are not eligible to avail ITC of GST paid on
goods and services used for construction of Tie-in pipeline, for delivery
of re-gasified LNG from FSRU to the National Grid.
Sun Pharmaceutical GST-ARA-  The applicant is engaged in manufacturing of Pharmaceutical &
Pharmaceutica Product 88/2018-19/B- 10 allied Product
l Industries (Maharashtra Mumbai dated  The applicant is also engaged in manufacturing of nutritional
Ltd. AAR) 23.01.2019 product Prohance - D (Chocolate). The following question was
raised –
1. What is the appropriate classification of the Applicant's product,
Prohance - D (Chocolate)?
Answer – 21069050
The Kreations Auctioneer GST-ARA-86  The applicant is the auctioneer dealing in various goods such as
Builders & (Maharashtra /2018-19/B- 07 painting , vintage Collectibles etc. The following question was
Developers AAR) Mumbai dated raised –
15.01.2019 1. Whether Applicant is dealing in second hand goods and tax is to be
paid on the difference between selling price and purchase price as
stipulated in Rule 32 (5) of CGST Rules, 2017?
Answer –The liability will be discharged by the applicant on the
difference between selling price and purchase price as stipulated in Rule
32 (5) of CGST Rules, 2017 only in respect of old cars , old jewellery, old
watches
2- The classification and HSN code of goods listed in table given in
"Issues for Determination" and GST rates applicable to such goods.
Answer –
Item HSN Code/SAC Code GST Rate
Paintings 9701 12%
Old Cars 8703 28%
Old Jewellery 7113
Antique Jewellery (more
than 100 years) 97060000 12%
Old watches 9101 18%
Antique watches (more than
100 years) 97060000 12%
Antique Books (more than
100 years) 97060000 12%
NR Energy Manufacture, GST-ARA-  M/s. NR Energy Solutions Private Limited (‘Taxpayer’) is
Solutions India export and supply 83/2018-19/B- 3 engaged in the business of manufacture, export and supply of
Pvt Ltd of Electrical Control Mumbai dated Electrical Control Panels, Power System, protection, automation,
Panels(Maharashtr 08.01.2019 flexible AC transmission system, HDVC transmission etc.
a AAR)  The Taxpayer was awarded turnkey projects for certain
Electrical components at various sites/ locations. The following
1. Whether the transaction / contract referred in the present application
to M/S APTRANSCO is in the nature of Works Contract Services and
therefore liable to GST @ 18% under the HSN Code 995461 ?
Answer – No
2. If the answer to above is in negative, whether the said transaction is
Supply of Goods?
a) If yes, liable to GST at what rate of tax and under which HSN Code ?
Answer –The said transaction is a composite supply where the principal
supply majorly is a supply of goods.
On the basis of submission made by the applicant it is found that entire
transaction is taxable @18%GST under heading 8537 of the GST Tariff
Act.
Orient Press Printing Service GST-ARA-  The applicant is engaged in the business of printing of security
Limited (Maharashtra 89/2018-19/B- 23 documents to its clients (Govt. Authorities , Bank, Educational
AAR) Mumbai dated Board, Pvt. Companies etc.) The following question was raised –
27.02.2019 1. Whether supply of service of:
(i) Printing of Pre-examination items like question papers, OMR sheets
(Optical Mark Reading), answer booklets;
(ii) Printing of Post-examination items like marks card, grade card,
certificates to the educational boards of up to higher secondary;
Would be treated as exempted supply?
Answer – Yes
(iii) What would be the classification and the applicable GST rate, for the
supply of Printing of cheque book / railway tickets be treated as exempted
supply of service by virtue of Entry No. 66 of the Notification No. 12/2017 -
Central Tax (Rate), dated 28th June, 2017 and as amended by Notification
No.2/2018 - Central Tax (Rate), dated 25th January, 2018; Entry No. 66 of
Notification No. 12/2017 - State Tax (Rate), dated 29th June, 2017; and
Entry No. 69 of the Notification No. 9/ 2017 - Integrated Tax (Rate), dated
28th June, 2017 as amended by Notification No. 2/2018- Integrated Tax
(Rate), dated 25th January, 2018?
Answer – In case of railway tickets where the applicant uses their own
physical input i.e paper, then the case is covered under Heading 9989 (i)
of Notification No. 11/2017Central Tax (Rate) dated 28th June 2017 as
amended and is taxable at 6% CGST and where the applicant uses
physical input i.e supplied by the Railways then the same will be
considered as a supply of printing service and will attract the service
under Heading 9988(iia) and is taxable at 6% CGST.
In case of cheques where the applicant uses their own physical input i.e
paper , then the case is covered under heading 9989(i) of notification no.
11/2017-Central Tax(Rate) dated 28th June 2017 as amended and is
taxable @6%CGST & where the applicant uses physical input i.e paper
supplied by their client, then the same will fall under heading
9988(ii)©and is taxable @2.5%CGST
Shah Nanji Processing of GST-ARA-  The Applicant is in the business of import of maize popcorn
Nagsi Exports Popcorn 93/2018-19/B- 19 variety in bilk & then these are fumigated and cleaned prior to
Private (Maharashtra Mumbai dated packing.
Limited AAR) 16.02.2019  Then this processed popcorn are being packed to sell to
restaurant & small popcorn vendors who will directly sell to
customers. The following question was raised –
1. What will be the correct HSN code and consequently rate of GST
applicable on “Ready to cook popcorn premix i.e. Popcorn Maize with
edible oil and salt”, sold in retail pack size ranging from 30 grams to 350
grams.
Answer – HSN Code 20081990
Arihant Reselling Ice- GST-ARA-  The applicant is engaged in the business of reselling Ice-creams
Enterprises creams 126/2018-19/B- in wholesale as well as retail sale packages.
(Maharashtra 29 Mumbai dated  The applicant purchases the said goods from its sole
AAR) 19.03.2019 manufacturer, M/s Kamaths Ourtimes Ice-creams Private
Limited
 The applicant sells the Ice -creams to their customers "as it is"
without any further processing/ alteration/structural or
chemical change. "As it is" means in its exact form as it is
acquired from the franchisor. The following questions were
raised –
1. Whether supply of ice-cream by the applicant from its retail outlets
would be treated as supply of "goods" or supply of "service" or a
"composite supply" and subject to GST accordingly?
Answer – The supply of ice-cream by the applicant from its retail outlets
would be treated as supply of "goods"
2. Whether the supply, not being a composite supply, would be treated as
supply of service in terms of entry 6(b) of Schedule 11 attached to the CGST
Act, 2017 and leviable to CGST @ 2.5% in terms of Notification No.
11/2017 as amended by Notification No.46/2017-Central Tax (Rate)
(serial no. (i) entry no. 7) of the notification?
Answer – No
3. In case the supply is held to be "composite supply", whether the taxability
of the same should be treated as supply of service in terms of entry 6(b) of
the Schedule Il of the CGST act, 2017 or should be taxable on the basis of
nature of principal supply in accordance with Section 8 of the Act?
Answer – Not answered in view of answer to Question No. 1 above.
4. In case the supply is held to be a supply of service in terms of entry 6(b)
of Schedule Il to the CGST Act, 2017, would it be mandatory for the
applicant to collect and pay CGST @ 2.5% inspite of the fact that entry 7(i)
of Notification No. 11/2017 as amended by Notification No.46/2017-
Central Tax is a conditional entry?
C S Diesel Manufacturers of GST-ARA-  The applicant is the authorized dealer of Ashok Leyland Marine
Engineering Ancillary parts of 102/2018-19/B- Engines and Imported Marine Gear Boxes and manufacturer for
Private Marine Engineering 28 Mumbai dated Marine Generators. The following question was raised –
Limited (Maharashtra 14.03.2019 1.Please confirm that Main Propulsion engine for ships falling under HSN
AAR) code 8408 1093, Marine Gear box falling under heading 8483 and marine
generator falling under 8502 1100 and Marine engine for other
applications like pumps falling under sub-heading 8408 10 would be
considered as parts of Goods for Chapter 89.
Answer – The goods as above supplied by the applicant would be
considered as parts of goods for chapter 89.
2. Further if the all above used in manufacturing of the boat/ ships under
headings 8901, 8902, 8904, 8905, 8906 and 8907 shall be charged with
5% even if in their respective chapters, the rates of GST are higher: For
example, GST for HSN code 8408 10 93 is 28%, but when supplied to
shipyards would be 5% and also implied for chapters 8483 and 8502 1100
above.
Answer – The goods as above supplied by the applicant used in the
manufacturing of the boat/ ships under headings 8901, 8902, 8904,
8905, 8906 and 8907 shall be charged with 5% even if their GST rates
are higher, by application of Notification 1/2017 of the Central Tax
(Rate).
3. The invoice made by the dealer to the shipyard would be made under the
respective product chapter, but with 5% GST. For example marine main
propulsion engine would be made with 5% GST under HSN code 8408 1093
and not 28%. And also implied for chapters 8483 and 8502 1100 above
with 5% GST.
Answer – Yes
4. As a generator manufacturer, we buy a marine Engine from our
principles (Ashok Leyland). Please conform if we could buy under 5% GST
from Ashok Leyland with our letter of undertaking stating that we shall be
supplying these Generators to Marine Shipyard also stating in the letter ,
the with Hull number (which is always unique )for a project and shipyard
order copy. We would also submit a covering letter from the shipyard to
Ashok Leyland for the same subject matter and yard number (which is
always unique). With all this above procedure can Ashok Leyland supply us
Marine Generator Diesel Engines with 5% GST under HSN code 8408 1093?
Answer – Not answered in view of above discussions.
5. When we have to sell an engine to shipyard for main Propulsion, we buy
it from Ashok Leyland. under that context could we buy the engines with
our letter of undertaking stating that we shall be supplying these engines
to marine Shipyard name and Hull number (which is always unique) for
that project and with shipyard order copy and also a covering letter from
the shipyard for the same subject matter and yard number (which is
always unique). With all this can we get the supplies from Ashok Leyland
at 5% GST?
Answer – Not answered in view of above discussions.
Kansai Nerolac Manufacture and GST-ARA-  Company is engaged in manufacture and sale of decorative and
Paints Limited sale of decorative 84/2018-19/B- 30 industrial paints to its customers, across the states from its
and industrial Mumbai dated factories and depots located all over India.
paints 19.03.2019  To reach out customers on time and to maintain optimum
(Maharashtra inventory at depot level, there is always flow of goods from
AAR) factory to depot and from depot to depot.
 In some instances company supplies paints at free of cost but
after duly discharging GST on taxable value of such goods as per
open market value.
 Apart from paints, there is also flow of raw materials, capital
goods and other goods from one factory to another factory
across the country. The following question was raised –
1. Whether value of supply of goods by one distinct entity (Factory/depot)
as defined under sec 25(4) of the CGST Act 2017 as amended to another
distinct entity (Factory/depot) can be determined on the basis of our cost
of production. Our cost of production depends mainly on cost of inputs and
input services hence the same fluctuates with the price of inputs and input
services
Answer –Applicant can apply under Rule 28 of the GST Rules, 2017 to
determine the value of supply of goods for supply of goods by one
distinct entity (factory/depot) as defined u/s25(4) of the CGST Act to
another distinct entity having same PAN (factory/depot).
Multiples Investment GST-ARA-  The Applicant", an India-focused investment advisory firm that
Alternate advisory firm 81/2018-19/B- 25 currently advises and manages approx. USD 1 billion of Private
Asset (Maharashtra Mumbai dated Equity Funds of a company situated Mumbai in its capacity as
Management AAR) 06.03.2019 Investment Manager. The following question was raised –
Private 1. Whether GST is applicable on the Advisory & Management Fees
Limited received in Indian Currency from Domestic Contributors located in India
for the Services rendered by the applicant?
Answer – Yes.
2.Whether GST is applicable on the Advisory & Management Fees
received in Foreign Currency from Overseas Contributors located
outside India for the Services rendered by the applicant?
Answer – Yes.
Puranik Civil Construction GST-ARA-99  M/s Puranik Construction Pvt. Ltd., engaged in the business of
Construction Company /2018-19/B- 31 civil construction of residential
Pvt. Ltd. (Maharashtra Mumbai dated  The applicant entered into a contract with a Developer, for
AAR) 20.03.2019 construction of a residential project at Navi Mumbai.
 The said Project is a residential project will be comprising of
135 buildings (having FSI utilization of Sq. Mts. 322505) all
having residential flats/units having carpet area of up to or less
than 60 Sq. Mts. (i.e. Low Cost House (LCH)) except for 26
buildings (having FSI utilization of Sq. Mts. 63348) wherein
commercial shops may be constructed on the ground floor (FSI
utilization of 4928.11 Sq. Mts.). They have submitted that out of
the total FSI utilization, only 1.5% of the total FSI is being used
towards commercial construction ( 4298 Sq. Mts. / 322505 Sq.
Mts.) and balance 98.5% is used towards construction of
flats/units having carpet area of 60 Sq. Mts. or less. According to
them since more than 50% of FSI is utilized towards
construction of LCH the Project would qualify as an 'Affordable
Housing Project' (AHP) which has been given Infrastructure
status under the Notification F. No. 13/6/2009-INF dated
30.03.2017 issued by Department of Economic Affairs (DEA
Notification). The following question was raised –
1. The question / issue before Your Honor is eligibility of Notification
01/2018-Central Tax (Rate) dated 25.01.2018 which provides for
concessional rate of GST @ 12% on supply of works contract service in
respect of Original Works pertaining to construction of a Low Cost House
in an AHP
Answer – The applicant will be eligible for concessional rate @ 12% in
the project as per the facts as seen above. The concessional rate will be
applicable only for residential units of upto 60 sq mts., in their project
and not for commercial units.
Sterlite Manufacturing of GST-ARA-  Applicant involves in manufacture of telecom products such as
Technologies telecom products 106/2018-19/B- optic fiber optic fiber cable, etc
Limited (Maharashtra 34 Mumbai dated  Indian Navy, intends to establish countrywide IP/MPLS based
AAR) 28.03.2019 multiprotocol converged network, Naval Communication
Network as core infrastructure for supporting strategic and
operational needs of Navy.
 For setting up of these networks ,Navy selected Bharat Sanchar
Nigam Limited ("BSNL") via Tender Procedure, The following
1. Whether the supply of goods or services for 'setting up of network' would
qualify as 'works contract' as defined in Section 2(119) of the CGST Act?
Answer – The supply of goods or services for 'setting up of network'
would qualify as a Composite supply of works contract as defined in
clause (119) of section 2 of the Central Goods and Services Tax Act,
2017.
2. If supplies contemplated as per the contract with BSNL are not treated
as works contract, can these continue to qualify as composite supply? if yes
what is the principle supply?
3.What is the rate of tax applicable to the supplies made under the
contract?
Answer – GST Rate- 18%
Tata Motors Manufacturing & GST-ARA-  The applicant is engaged in the business of manufacture & sale
Limited Sale of Motor 104/2018-19/B- of Motor Vehicle , Chassis & part thereof.
Vehicles 32 Mumbai dated  The passenger is launching new passenger vehicle. The
(Maharashtra 22.03.2019 following questions were raised –
AAR) 1. Whether Tata Harrier vehicle, which has following specifications, is
classifiable under Tariff Item 8703 32 91 or 8703 32 99 of the First
Schedule to the Customs Tariff Act, 1975 (51 of 1975)?
Answer – will be classified under Tariff Item 87033291 of the 1st
Schedule to the Customs Tariff Act1975
2. For a motor vehicle to get covered under above entry as SUV/ UV,
whether it has to satisfy only the conditions mentioned in main clause i.e.
engine capacity above 1500 cc and popularly known as SUV/ UV or in
addition, it has to also satisfy the conditions mentioned in Explanation" i.e.
length exceeding 4000 mm and ground clearance of 170 mm and above? In
short, if the vehicle satisfies only the conditions mentioned in main clause
but is not satisfying any one or all of the conditions mentioned in
Explanation', whether it would still be covered under Entry at Sr. No. 52B
of Notification No. 1/2017-Compensation Cess (Rate) dated 28.06.2017 as
amended?
Answer – To be covered under Sr. No. 52B of Notification No. 1/2017-
Compensation Cess (rate) dated 28.06.2017 , the vehicle must satisfy the
conditions mentioned in main clause as well as the conditions
mentioned in the explanation.
3. For the purpose of Cess @ 22% under Sr. No: 52B of Notification No.
1/2017 Compensation Cess (Rate) dated 28.06.2017 as amended, whether
the ground clearance of the vehicle is to be considered in laden condition
or in unladen condition?
Answer – The ground clearance given in the notification must be arrived
in unladen condition.
4. Whether Tata Harrier vehicle whose ground clearance in unladen
condition is 205 mm and in laden condition is 160 mm, would fall under Sr.
No. 52B of the Notification No. 1/2017-Compensation Cess. (Rate) dated
28.06.2017 as amended?
Answer – Yes
5. Whether GST Compensation Cess @ 22% under Sr. No. 52B of
Notification No. 1/2017-Compensation Cess (Rate) dated 28.06.2017 as
amended, will be applicable to Tata Harrier vehicle?
Answer – Yes
6. Vehicle whose ground clearance in unladen condition is more than 170
mm but below 170mm in laden condition, whether will get covered under
Sr. No. 52B of Notification No. 1/2017-Compensation Cess (Rate) dated
28.06.2017?
Answer – To be covered under Sr. No. 52B OF Notification No. 1/2017-
Compensation Cess (Rate) dated 28.06.2017 the ground clearance
should be 170 mm or above in unladen condition.
Nagpur Construction GST-ARA-  The company is engaged into development of land and
Integrated Company 107/2018-19/B- construction of flats to be given out on lease as per the
Township (Maharashtra 35 Mumbai dated Agreement of Lease entered by them with the customers. The
Private AAR) 02.04.2019 following questions were raised –
Limited 1. Whether the transaction between Applicant and lessee is outside the
purview of GST as a transaction in immovable property?
Answer – The transaction between Applicant and lessee is taxable under
GST. It is not a transaction in immovable property.
2. If not, what is the appropriate classification and rate of GST?
Answer – The transaction is a composite supply of works contract as
defined in clause 119 of Section 2 of the CGST Act, 2017 and classifiable
under C H 9954 (ii) and will attract tax @ 18%.
Jalaram Feeds Manufacturing of GST-ARA-  The applicant is engaged in manufacturing of Compound Animal
only Compound 110/2018-19/B- Feed (HSN Code : 2309) which is exempted under the CGST Act,
Animal Feed 38 Mumbai dated 2017.
(Maharashtra 10.04.2019  The applicant says that since it is into supply of only exempted
AAR) goods, it is covered under section 23 of CGST Act, 2017 and is
not liable to take registration under any of the provisions of the
Act.
 As per the provisions of Act, 2017, a firm is liable to take
registration as it is liable to pay GST under Reverse Charge. The
firm is of the opinion that Sec 24 overrules sec 22 (Person Liable
to register beyond a specific aggregate turnover) and not sec 23,
Since section 23 is a specified section and independent and is
not overruled by section 24, it is covered under sec 23 and not
required to take registration under the CGST Act, 2017. The
following question was raised –
1. Whether the firm is liable to take registration under sec 24 or is
exempted from registration under sec 23?
Answer – Applicant is liable to take registration in view of provisions of
section 24 of the GST Act, 2017.
City And Supply of Service GST-ARA-  The applicant has proposed to engage in the activities of lease ,
Industrial (Maharashtra 114/2018-19/B- tenancy, easement, granting license to occupy land to a local
Development AAR) 42 Mumbai dated authority. The following question was raised –
Corporation Of 24.04.2019 1. Whether the supply of services by the applicant, of ‘transfer by way of
Maharashtra lease’ of vacant plots of ‘Maharashtra State Government owned lands’ or
Limited ‘privately owned lands acquired under the Land Acquisition Act, 1894 by
the Maharashtra State Government’ vested in CIDCO, to:
(a) Navi Mumbai Municipal Corporation(‘NMMC’), for intended
development thereof and construction of buildings by the latter on each of
those plots, demarcated for separate use as: (i) Indoor Recreation Centre,
(ii) Slaughter House;
( b) Panvel Municipal Corporation(‘PMC’), for intended development
thereof and construction of buildings by the latter on each of those plots,
demarcated for separate use as: (i) PMC Ward Office(s), (ii) PMC
Commissioner’s residence, and (iii) PMC Mayor’s residence;
can be said to covered within the scope of entry at Sr. 3 or any other entry
of the Notification 12/2017-Central Tax (Rate) dated 28.06.2017 as
amended by Notification 32/2017-Central Tax (Rate) dated 13.10.2017,
47/2017-Central Tax (Rate) dated 14.11.2017 further amended by
Notification 02/2018-Central Tax (Rate) dated 25.01.2018 read with
parallel notifications issued under the MGST Act, 2017? Please note that
each allotment of plot for specific use would be a different transaction of
supply of service by CIDCO.
Answer – The services [Indoor Recreation Centre, Slaughter House; PMC
Ward Office] would be exempted from GST according to entry at Sr. 3 or
any other entry of the Notification 12/2017-Central Tax (Rate) dated
28.06.2017.
The services [PMC Commissioner’s residence and PMC Mayor’s
residence] will be taxable @18% GST under chapter heading 9972,Sr.
16, clause (iii)
Aarel Import Importer and GST-ARA-  Applicant is importer and exporter trader of products such as
Export Private exporter trader of 114/2018-19/B- Black Matpe, Toor Whole, Coke, Agarbatti, etc.
Limited products such as 42 Mumbai dated  Goods would be stored at a rented Customs warehouse (Ex-
Black Matpe, Toor 24.04.2019 bond) at Paradip Port; do not have any separate establishment
Whole, Coke, or place of operation in the State of Odisha; endeavours to clear
Agarbatti(Maharas the goods from that warehouse in the name of our Mumbai
htra AAR) office using Maharashtra GSTIN where the importation will be
completed on payment of custom duties, if any, and IGST in the
name of Mumbai office and wish to sell the goods directly from
Paradip Port warehouse (EX-BOND) to the customers in Odisha
and accordingly charge IGST to our customers by raising bill
from Mumbai office itself and not Odisha. The following
questions were raised –
1. Whether the procedure to raise the invoice from Mumbai Office for
imports received at Paradip Port, Odisha where we do not have any
separate GST Registration and Charge IGST from Mumbai to our
Customers is correct? or do we have to take separate Registration in the
State of Odisha for the below mentioned transactions?
Answer – Yes
For this transaction, no separate registration in the State of Odisha is
required.
2. If we do not need separate registration in Odisha, can we do the
transaction on Mumbai Office GSTIN, then in case of issuance of e-way bill
is it correct to Mention the GSTIN of Mumbai and Dispatch place as
Paradip Port?
Answer – Yes
Gandhar Oil Trading of Non GST-ARA-112  The applicant is engaged in trading activity of Non coking Coal
Refinery coking Coal and /2018-19/B- 40 and Manufacturing activity of Petroleum Products.
(India) Limited Manufacturing Mumbai dated  The company is importing said coal at various ports and also
activity of 15.04.2019 purchasing from dealers within India from various states. The
Petroleum Products said coal is imported at various ports situated in various states
(Maharashtra registered with GST department. The following questions were
AAR) raised –
1. Whether the applicant requires registration in each State separately?
Answer – Applicant is not required to have separate registration in each
state.
2. Whether the applicant can adopt the procedure to raise the invoice from
Mumbai Head Office/Registered Office at Mumbai for imports received at
various ports, located in various states in India and charge IGST from
Mumbai to our customers in various state is proper or not.
Answer – Not answered since the question is not covered under Section
97 of the CGST Act, 2017.
3. If we cancel separate registration in various state can we do the
transaction on Mumbai Head Office GSTN, then in case of issuance of E -
way bill is it correct to mention the GSTN of Mumbai and mention dispatch
place of port of respective state/port
Answer – Not answered since the question is not covered under section
97 of the CGST Act, 2017.
Daewoo-TPL Engineering and GST-ARA-  Daewoo-TPL JV, is a joint venture between M/s. Daewoo
JV construction 113/2018-19/B- Engineering and Construction Company Limited and M/s. Tata
(Maharashtra 41 Mumbai dated Projects Limited. The said joint venture formed with the sole
AAR) 24.04.2019 objective to bid and secure the contract for design, engineering
and construction of Long Bridge -Mumbai Trans Harbour Link
project ('MTHL Project')
 Such Works Contract services is taxable @ 12% outward GST.
 Execution of construction of large projects such as MTHL Project
entails procurement of various inputs, input services & capital
goods viz. cement, concrete, steel & steel structures, bridge
accessories, formworks, plant & equipments, labour, etc. All
such goods & services attract GST at varied rates, depending on
the nature of such procurement. The following questions were
raised –
1. The Applicant though eligible to claim for refund of inverted duty
structure under Section 54(3) of the CGST Act, wishes to understand in-
principle applicability of Notification No 21 and 26 in as much whether the
same allow for refund of ITC availed on input services (and remaining
unutilized) in whole or part thereof
Answer – Both the Notifications [Notification No 21/2018 - Central Tax
(Rate) dated April 18, 2018 and Notification No. 26/2018-Central Tax
dated 13.06.2018] do apply to the Applicant which prescribe the method
for carrying out provisions of Section 54 (3) of the CGST Act, 2017 and
therefore do not allow refund of ITC availed on input services (and
remaining unutilized) in whole or part thereof, in view of the definition
of 'input' contained in the sub-section (59) of Section 2 of the GST Act,
2017 and the definition of 'Net ITC' contained in the Notification No.
26/2018-Central Tax dated 13.06.2018.
2. Where the answer to above is negative, the Applicant wishes to
understand how does the Notification 21 and 26 apply in a scenario where
factually following financials may exist:
A. Revenue streams
Works contract services liable to 12% GST INR 1,000
Output GST @ 12%_ INR 120
Total Revenues incl. GST INR 1,120
B. Input Tax Credit Data
Particulars Amount (INR)
ITC on inputs 65
ITC on input services 90
Sub-total 155
Less: Total tax on outward supplies 120
Net balance remaining unutilized 35
Answer – This question pertains to formulae for calculation of refund
and hence does not fall within the purview of Section 97 of the CGST Act
and is therefore not answered.
Sanofi India Sale of GST-ARA-  The applicant is engaged in business of sale of pharmaceutical
Limited pharmaceutical 115/2018-19/B- goods and services through group entities
goods and services 43 Mumbai dated  Sanofi also gets its products manufactured through Third party
(Maharashtra 24.04.2019 manufacturers who manufacture goods on Contract
AAR) manufacturing basis.
 Sanofi incurs various marketing and distribution expenses with
a view to promote their brand/ products and enhance its sales.
 Under various schemes, Sanofi distributes different products
among its trade channels as promotional items or brand
reminders. Further, Sanofi also offers various promotional
schemes such as Shubh Labh trade loyalty program, etc. The
1. Whether input tax credit is available of the GST paid on expenses
incurred towards promotional schemes of Shubh Labh Loyalty Program?
Answer –No
2.Whether input tax credit is available of the GST paid on expenses
incurred towards promotional schemes goods given as brand
reminders?
Answer –No
Bandai Namco Video Game GST-ARA-  Bandai Namco Entertainment Inc. ('BNEI) is a Japanese video
India Private Development 109/2018-19/B- game development company and publisher. BNEI also releases
Limited Company 37 Mumbai dated videos, music, and other entertainment products related to its
(Maharashtra 08.04.2019 intellectual properties (IP). It has the operation in all major
AAR) countries around the globe including India.
 The Indian arm is operated by means of a private company set-
up under the Companies Act, 1956 bearing the name of Bandai
Namco India Private Limited
 The applicant stationed various gaming equipment and
machines for different age groups, consisting of kids, teenagers
and adults. The equipment and machines are either coin
operated or card operated in its faculty. The following question
was raised –
1. Applicable GST Rate on operating gaming zone in one of leading malls in
Mumbai?
Answer – GST rate on operating gaming zone in one of leading malls in
Mumbai is @ 28 % w.e.f. 25.1.2018.
Bilcare Limited Healthcare Services GST-ARA-  M/s. Bilcare Ltd. is engaged in Healthcare Services , Discover of
(Maharashtra 117/2018-19/B- New Drugs for effective solution of various disease ,
AAR) 45 Pharmaceutical Packaging Solutions comprising of a wide range
Mumbai dated of specialty Polymer Films and Aluminum Foils mainly used for
26.04.2019 packaging of solid dosage pharmaceutical products, etc. The
following questions were raised
1. Determining whether the various services provided to foreign clients i.e.
situated outside India and for which the place of supply is in the taxable
territory shall be liable to Integrated Tax (herein referred to as "IGST") or
Central Goods and Service Tax (herein referred to as "CGST") and State
Goods and Service Tax (herein referred to as "SGST") for the purpose of
levy of Goods and Services Tax (GST) under the GST Law.
Answer –The above mentioned services are liable to CGST and SGST as
the location of 'supplier of service' and the 'place of supply' is in the
same State, in terms of Section 13(3)(a) of IGST Act, 2017.
2. In case it is ruled that IGST is payable, the procedure to be followed for
payment of IGST as the GST portal does not permit the payment of IGST
where the place of supply is indicated as state of Maharashtra.
Answer – Not answered since IGST is not applicable.
The Leprosy Health Education GST-ARA-  The applicant works closely with Govt. of India, State Govt.,
Mission Trust Service Provider 116/2018-19/B- W.H.O & other national & international organizations in the area
Of India (Maharashtra 44 Mumbai dated of Health Education, Sustainable Livelihoods, Community
AAR) 26.04.2019 Development , Advocacy & Research . The following questions
were raised
1. Whether services provided under vocational training courses recognized
by National Council for Vocational Training (NCVT) or Jan Shikshan
Sansthan (JSS) is exempt either under Entry No 64 of exemption list of
Goods and Service Tax Act 2017 or under Educational Institution defined
under Notification 22/Central Tax (Rate)?
Answer – The mentioned service is not exempted.
2. Whether services provided under vocational training courses provided
by the applicant are exempt under Entry No 66 of the Notification 22/2017
- Central Tax (Rate)?
Answer – Only the vocational training courses pertaining to Diesel
Mechanic , Computer Operator & programming assistance , welder ,
Motor Mechanic are exempted under the S. No. 66(a) of Notification No.
12/2017-CT(Rate) dated 28.06.2017 as amended
Rotary Club Of (Maharashtra GST-ARA-  The applicant is an unincorporated association of individuals
Mumbai AAR) 118/2018-19/B- which is affiliated to Rotary International. The following
Queens 46 questions were raised
Necklace Mumbai dated 1. The questions/ issues before Your Honor for determination is whether
30.04.2019 the amount collected as membership subscription and admission fees from
members is liable to GST as supply of services?
Answer – Yes, liable to GST
2. If the above receipts are liable to GST , can the Club claim Input tax
credit of the tax paid on Banquet and catering services for holding
members meetings and various events?
Answer – The club cannot claim Input tax credit of the tax paid on
Banquet and catering services for holding members meetings and
various event
Kasturba Medical Education GST-ARA-  The applicant is registered under Societies Act 1860 & also
Health Society Provider 120/2018-19/B- Bombay Public Trust Act , 1950 for providing medical education
(Maharashtra 51 Mumbai dated till post graduation which is a joint venture having funding from
AAR) 04.05.2019 Central Govt. @50% , State Govt. @ 25%,and remaining
25%comes mainly by way of student fees and recoupment
charges from patient. . The following questions were raised
1. Whether the applicant, a Charitable Society having the main object and
factually engaged in imparting Medical Education, satisfying all the
criteria of “Educational Institution”, can be said to be engaged in the
business so as to cast an obligation upon it to comply with the provisions
of Central Goods and Service Tax Act, 2017 and Maharashtra Goods and
Service Tax Act, 2017 in totality.
Answer – In view of the discussion made above it is MGIMS which
appears to be engaged in imparting medical education & not the
applicant. The applicant has entered into a joint project with the state &
central govt. to form MGIMS which is an entity different from that of the
applicant. Hence the applicant cannot be said to be satisfying all the
criteria of an “Educational Institution”
2. Whether the applicant, a Charitable Society having the main object and
factually engaged in imparting medical education, satisfying all the
criteria of “Educational Institution” is liable for registration under the
provisions of section 22 of the Central Goods and Service Tax Act, 2017 and
Maharashtra Goods and Service Tax Act, 2017 or it can remain outside the
purview of registration in view of the provisions of section 23 of the said
act as there is no Taxable supply.
Answer – As applicant has been found to be not an educational
institution , the applicant falls within the scope of Sections 22 or 24 of
GST Act ,2017, they are liable to obtain registration if they provide
taxable services and their turnover exceeds the threshold limit
prescribed for registration.
3.In a situation if above questions are answered against the contention of
the applicant institution then following further questions are being raised
for the kind consideration by the Honourable Bench.
a) Whether the fees and other charges received from students and
recoupment charges received from patients (who is an essential clinical
material for education laboratory) would constitute as “outward supply”
as defined in section 2 (83) of The Central Goods and Service Tax Act, 2017
and Maharashtra Goods and Service Tax Act, 2017 and if yes then whether
it will fall in classification entry at Sr. No 66 or the portion of nominal
amount received from patients (who is an essential clinical material for
education laboratory) at Sr. 74 in terms of Notification 12/2017 Central
Tax-dt. 28/6/2017.
b) Whether the cost of Medicines and Consumables recovered from OPD
patients along with nominal charges collected for Diagnosing by the
pathological investigations, other investigation such as CT-Scan, MRI,
Colour Doppler, Angiography, Gastroscopy, Sonography during the course
of diagnosis and treatment of disease would fall within the meaning of
“composite supply” qualifying for exemption under the category of
“educational and/or health care services.”
c) Whether the nominal charges received from patients (who is an essential
clinical materials for education laboratory) towards an “Unparallel Health
Insurance Scheme” to retain their flow at one end for the purpose of
imparting medical education as a result to provide them the benefit of
concessional rates for investigations and treatment at other end would fall
within the meaning of “supply” eligible for exemption under the category
of “educational and/or health care services.”
d) Whether the nominal amount received for making space available for
essential facilities needed by the students and staffs such as Banking,
Parking, and Refreshment which are support activities for attainment of
main activities and further amount received on account of disposal of
wastage would fall within the meaning of “supply” qualifying for
exemption under the category of “educational and/or health care
services.”
Answer – Question 3 has been rejected.
Cliantha Clinical Research GST-ARA-  The Applicant is a Clinical Research Organization & provides
Research Organization 119/2018-19/B- support services by way of Technical Testing , Analysis on
Limited (Maharashtra 50 Drug/Investigational Product provided by sponsors located
AAR) Mumbai dated outside India & submit final report to such foreign sponsors. The
04.05.2019 following questions were raised
1. Whether the "Clinical Research" services proposed to be provided by
them to entities located outside India is liable to Central Goods and
Services Tax and State Goods and Services Tax or Integrated Goods and
Services Tax or is it eligible to be treated as an export of service under
Section 2(6) of the Integrated Goods and Services Tax Act, 2017?
Answer –The clinical research services proposed by them to entities
located outside India is not eligible to be treated as an export of service
u/s2(6) of the IGST Act 2017.The services are liable to CGST & SGST as
the location of supplier of service and the place of supply is in the same
state , in terms of section 13(3)(a) of the IGST Act2017
Golden Cigarettes Business GST-ARA-  The applicant is a seller of Cigarettes & intends to offer extra
Tobacco (Maharashtra 121/2018-19/B- quantity of Cigarettes in addition to the normal quantity against
Limited AAR) 52 same consideration as a taxable supply to its distributors from
Mumbai dated their depots.
04.05.2019  For branding promotion , the applicant proposes to distribute
some of their products through distributors
 The applicant decides the price range between Rs. 50 to Rs.
200(Quantity of Cigarettes-10)
 However , the applicant decides to supply 110 packets
Cigarettes at a same price of 100 packets .
 The applicant would be paying GST and Compensation Cess on
Rs. 5000 at a applicable rate. The following questions were
raised
1. In the above transaction, whether the extra packs of Cigarettes would
again be leviable to GST?
Answer – No
2. If yes, the taxable value which can be attributed to such extra packs of
Cigarettes for levy of GST?
Answer – Not answered in view of answer to Question 1 above
3.Whether extra packs of Cigarettes would be considered as exempt
supplies or free samples and hence attract the provisions of Section 17 (2)
of the CGST Act, 2017 read with Rule 42 of the CGST Rules, 2017 or clause
(h) of Section 17 (5) of the CGST Act, 2017?
Answer – The extra packets will not be considered as exempt supplies
or free samples and hence the provision of 17(2), Rule 42 of CGST Rules,
, clause(h) of section 17(5) of the CGST Act 2017 will not be applicable.
S.B. Reshellers Manufacturer of GST-ARA-  The Applicant is engaged in manufacturing of Sugar Mills Roller
Pvt. Ltd. Sugar Mills Roller 97/2018-19/B- 24 and sold these machines by charging 18% GST. After using for a
(Maharashtra Mumbai dated certain period, the machine are getting worned out. So the
AAR) 02.03.2019 customer send that machine to the applicant for making the
machine in reusable form.
 Bare Shaft/Beams is one of the main part of Sugar Mills Roller.
 Sometimes the customer send only Bare Shaft/Beams after
taking out from Sugar Mill Roller to the applicant for making in
reusable form
 Sometimes the customer purchased only Bare Shaft/Beams &
supplied these to the applicant for making Sugar Mills Roller in
reusable form. The following question was raised –
The activity of converting the bare shaft/beams supplied by the customer
into ready to use sugar mill roller (by using one’s own raw material) will
be treatable as supply of goods or will be treatable as supply of service?
Answer –It will be treated as supply of goods
Whether the cost of shaft/beam supplied by the customer is includible in
the value of the said supply for the purpose of payment of GST?
Answer –Answered is in Affirmative
TCPL Manufacturer of GST-ARA-  The applicant is engaged in manufacture of packaging materials
Packaging Packaging Material 105/2018-19/B- using Board, Films, etc. As a converter of paper board , the
Limited (Maharashtra 33 Mumbai dated applicant manufactures folding cartons, printed blanks, outers,
AAR) 22.03.2019 litho lamination , plastic cartons, blister packs and shelf ready
packaging.
 All products manufactured by the applicant are customized
according to the requirement of Customer. The following
1. Whether the packaging materials viz. cut to size blanks manufactured by
TCPL with corrugation and having requisite creases at designated places,
supplied to the Customers in flat form with folding, can be categorized
under Tariff Item Code no 4819 and subject to GST @ 12%?
Answer –Answered is in Affirmative
2. What would be the appropriate categorization and GST Rate of printed
materials which are in flat form, e.g. hanging cards, without creases
having corrugation and supplied to customer in flat form?
Answer – Categorization –CH 4823 . GST Rate – 18%
M/s. Retail Business TN/27/AAR/2019  The business is engaged in trading of lenses , frames , sun glass ,
Specsmakers (TAMILNADU DATED 24.06.2019 contact lenses as well as reading glasses , complete spectacles.
Opticians AAR) The following question was raised –
Private 1. The value to be adopted in respect of transfer to branches located
Limited outside the state.
Answer – The value of supply of above mentioned goods to distinct
persons being branches outside the state Tamil Nadu shall be the open
market value.
Where the goods are intended for further supply as such by recipient ,
the applicant has the option to adopt an amount equivalent to 90% of
price charged for the supply of goods of like kind & quality by the
recipient to its customer not being a related person as the value of such
supplies to the distinct recipient.
M/s. Sanghvi Service Provider TN/26/AAR/2019  The applicant is engaged in the business of providing medium
Movers (TAMILNADU DATED 21.06.2019 sized heavy duty cranes on rental /lease/hire basis to customers
Limited AAR) without transferring the right to use the cranes.
 The applicant has a branch office at Maharashtra also. The
1. Whether on facts and circumstances of the case, since Integrated Goods
and Services Tax (“IGST”) is payable on inter-state movement of cranes by
the supplier (M/s. Sanghvi Movers Limited-Maharashtra),whether the
recipient office of SML (i.e. SML Tamil Nadu) duly registered under GST
receiving such cranes for further supply on hire charges would be eligible
to avail input tax credit (ITC) of IGST charged?
Answer – The service received by the applicant (i.e. SML Tamil Nadu)is
not eligible for full ITC but only to the extent specified in the restrictions
as per second proviso section 16(2) of CGST Act & rule 37 of CGST Rules
read with section 20(iv) of IGST Act, subject to fulfillment of all other
conditions u/s 16 of CGST Act.
Tvh Lumbini Residential Welfare 25/AAR/2O19  The applicant is engaged in residential welfare association
Square Owners Association Dated maintenance service,. The following question was raised
Association (TAMILNADU 21 .O6.2O19 1. If the monthly maintenance charges payable by a member of the
AAR) association exceeds Rs.7500 per month, in the context of exemption as per
S.No. 77 of Notification 12/2017 – Central tax (Rate) dated 28.06.2017 as
amended by Notification 2/2018 – Central Tax (Rate) dated 25.01.2018,
the applicant is liable to pay GST only on the amount in excess of Rs.7500
or on the entire amount?
Answer – If a service by the residential welfare association to its
members by way of reimbursement of charges or share of contribution
for sourcing of goods & services from a third person for the common use
of its members is such that it is above Rs.7500/p.m effective from
25.01.2018, it is not eligible SL No. 77© of Notification No. 12/2017-C.T
(Rate) dated 28.06.2017 as amended for CGST & Sl. No. 77© of
Notification No. II(2)/CTR/532(d-15)/2017 vide G.O (Ms) No. 73 dated
29.06.2017 as amended for SGST. CGST & SGST at appropriate rates are
to be paid by the members on the full amount of reimbursement of
charge or share of contribution.
K.Suresh Manufacturer of 24/AAR/2O19  The applicant intends to manufacture Wet Wipes with 2%
Wet Wipes Dated chlorhexidine Gluconate and supply that to dealers. The
(TAMILNADU 21 .O6.2O19 following question was raised
AAR) 1. Classification of wet wipes and rate of tax on the sales (supply) of the
same
Answer – Classifiable under 33079090 of the first schedule to the
Customs Tariff Act
GST Rate up to 14.11.2017- 28%
GST Rate from 15.11.2017-18%
Rossi Gear Manufacturer of 23/AAR/2O19  The Applicant is engaged in manufacturing of Gearboxes and
motors India Gearboxes and Gear Dated Gear reducer . These Gearboxes are assembled by the Applicant
Private reducer 22 .O5.2O19 with the Electrical Motor Machine. The following questions were
Limited (TAMILNADU raised
AAR) 1. Whether the Geared Motor is to be classified under 8501 or under 8483
for the purpose of payment of GST?
Answer – Will be classified under CTH 8501
2. Whether the Geared Motor can be considered as Gears and Gearings?
Answer – This question is not within ambit of section 97(2) of this Act
3.Whether the rate of CGST/SGST as per Notification No. 1/2017- CT
(Rate) and GO (Ms) No: 62 date 29.06.2017 is.
(a) 9% as per Schedule – III (SI.No:372); (OR)
(b) 9% as per Schedule – III (SI.No:369A); (OR)
©14% as per Schedule – IV (SI.No:135).
Answer – GST Rate – 18%
RAJENDRABA Manufacturer and 22/AAR/2O19  The Applicant is engaged in manufacturing, Erection ,
BU AMBIKA Job Work of Milk Dated Commissioning, Reconditioning and Repairing and Maintenance
(Proprietrix of Dairy Machinery 22 .O5.2O19 of Milk Dairy Machinery products and its equipment's at various
M/s. Sri (TAMILNADU District Co-operative Milk. The following questions were raised
Dhanalakshmi AAR) 1. The Applicant dairy machinery works (photograph attached) is liable to
Welding tax at 12% (HSN code-8434) or 18% (HSN Code-8413) kindly clarify.
Works) Answer – The applicable classification of the dairy Machinery cannot be
pronounced as no details of such supply were produced.
2. In dairy machinery works, the Applicant have taken Milk processing,
milk chilling Refrigeration system, Milk handling equipment’s and Milk
Packing equipment’s and milk allied product making machinery.
For such supply and erection of dairy machinery it involves service charges
also. If so what will be the rate of tax on the service charges component
Answer – The activity of Supply undertaken by the applicant in respect
of the awarded work order by the Tiruchirapaili District Coopertive Milk
Producers Union Ltd, to carry out the work towards the 7X7 Frick
Ammonia Compressor, IBT Tank Liquid Separator in pipeline repairing
and replacement work at Karur and work order by the Kanchepuram
Thiruva-llur District Co-operative Milk Producers Union Ltd, Thiruvallur
for providing new header to Inter connecting ice bank tank with Accel
Compressor and gladded insulation with aluminium sheet is classifiable
under SAC 998717 and the applicable rate of tax is 9%-CGST under
Sl.No. 25(ii) of Notification No. 1112O17-C.T.(Rate) dated 28.06.2017 as
amended and at 9% -SGST under Sl.No. 25(ii) of Notification
No.II(2)/CTR/532(d-14)12017 vide G.O. (Ms) No. 72 dated 29.06.2077
as amended
3. Whether our nature of activities falls under works contract or not. If so,
what will be the rate of tax and its HSN code? Also inform the details of
entries to be made in monthly return GSTR-1.
Answer – The Activity of the applicant are not Works Contract' as
defined in Section 2(I).9) of the CGST/TNGST Act 2OI7
4. Clarify the applicability of E-Way Bill procedures for our business
activities i.e. The goods sent on delivery challan for erection purpose and
subsequently bill made similarly we took back the machinery to our place
for repair and maintenance kindly specify the transport documents to be
used in our business activities mentioned above.
Answer – The applicability of E-way bill procedure and GSTR- 1 are not
answered as the same are not the details to be fi11ed in in the purview
of Advance Ruling as per Section 97 of the CGST/TNGST Act 2017
VENKATASAM Service Provider 19/AAR/2O19  The applicant is employed in Star Health and Allied Insurance
Y (TAMILNADU Dated Company Limited as Chairman and Managing Director and also
JAGANNATHA AAR) 21 .O5.2O19 a Stake holder in the said company.
N  The applicant has entered into a Profit Sharing Agreement on
25tt' day of May 2OI7 in which the applicant will get a profit for
a strategic sale of equity shares over and above a specified sale
price per equity share by a set of sharehoders of SHA . The
following questions were raised –
1. Will the profit sharing agreement between the applicant as an employee
and the shareholders, attract GST in his hands?
Answer – The Profit Sharing Agreement between the applicant ad
various shareholders of SHA is an actionable claim and is as neither a
supply of goods nor a supply of services covered under Schedule III to
CGST Act and SGST Act and hence is not taxable to CGST or SGST
Alekton Manufacturer & 18/AAR/2O19  The applicant is engaged in manufacturing & Supplier of Triple
Engineering Supplier of Triple Dated Screws Pumps. The following questions were raised –
Industries Pvt. Screws Pumps 16 .O4.2O19 1. Whether the Triple Screw Pumps & Parts thereof falling under Chapter
Ltd. (TAMILNADU Heading 8413 can be treated as Parts of HSN
AAR) 8901,8902,8904,8905,8906,8907 attracting
(a) IGST 5% as per Schedule I (SI. No. 252) of Notification No.1/2017-
Integrated Tax (Rate) dated 28.06.2017 or not?
Answer –Forced Lubrication Pumps , Emergency Lube Oil Pumps , DG
LUB Oil transfer pumps , triple screw pumps manufactured by the
applicant supplied to Indian Navy for commissioning in its vessels and
warships are parts of all types of vessels and warships
(b) CGST 2.5% + SGST 2.5% as per Schedule I (SI.No. 252) of Notification
No.1/2017- Central Tax (Rate) dated 28.06.2017 or not?
Answer –They are covered under the Notification no. 1/2017-C.T(Rate)
dated 28.06.2017 as amended 2.5% CGST & 2.5% SGST
& 5% IGST as per Notification no. 1/2017-IGST(Rate) dated 28.06.2017
Tata Projects Engineering 17/AAR/2O19  The company is engaged in the process , design, detailed
Limited Company Dated engineering , procurement , shop fabrication & inspection ,
(TAMILNADU 16 .O4.2O19 supply, storage, site fabrication, erection , inspection &
AAR) commissioning of Fluid Servicing System of Semi Cryo
Integrated Engine Test Facility
 The applicant has entered into contract with ISRO for providing
establishment of Fluid Servicing System of Semi Cryo Integrated
Engine Test Facility. The following questions were raised –
1.Whether supply of Engineering, Procurement and Construction(EPC)
contract for establishment of Fluids Servicing System where in both goods
and services are supplied can be construed to be a composite supply in
terms of Section 2(30) of CGST Act, 2017.
Answer – Supply of Engineering, Procurement and Construction(EPC)
contract for establishment of Fluids Servicing System between the
applicant & IPRC is a composite supply u/s 2(30) of CGST & TNGST Act
2017
2. If Yes, Whether the Principal Supply in such case can be said to be “
Establishment of Fluids Servicing System(FSS)” can be taxable at 5% GST
vide notification No.45/2017- Central Tax(Rate) dated 14/11/2017.
Answer –This supply is a works contract in terms of Section 2(119) of
CGST & TNGST Act 2017 & notification no. 45/2017- Central Tax (Rate)
dated 14/11/2017 & corresponding SGST Notification vide G.O (Ms) No.
161 dated 14.11.2017 is not applicable
3. If Principal Supply taxable at 5%, whether the entire transaction in the
contract is taxed as per the rate applicable to Principal Supply?
Answer –The complete transaction is taxable at the rate applicable to
this supply of works contract
Daimler NBFC 16 /AAR/2O19  Daimler Financial Services India Private is engaged in activities
Financial (TAMILNADU Dated of Leasing & Financing including operating lease of passenger
Services India AAR) 15 .O4.2O19 vehicle , financing of commercial and passenger vehicle to end
Private customers.
 Daimler Financial Services India Private also does dealership
related financial services like inventory financing for Daimler
Franchised Dealer.
1. Whether the interest subvention income received by Daimler Financial
Services India Private Limited(DFSI) from Mercedes-Benz India Private
Limited(MB India) to reduce the effective interest rate to the final
customer is chargeable to GST?
Answer – The Interest subvention income received by Daimler Financial
Services from Marcedes-Benz India Pvt. Ltd. to reduce the effective
interest rate to the final customer is chargeable to GST as a supply under
SAC Code 999792 as other miscellaneous services & GST Rate 18%.
V. Manufacturer of 15 /AAR/2O19  The applicant is Manufacturer of Coffee Maker. The following
V.Enterprises Coffee Maker Dated question was raised –
Private (TAMILNADU 15 .O4.2O19 1. Whether in the facts and circumstances of the case and in view of the
Limited AAR) fact that Automatic Electric Filter Coffee Maker fall under Chapter
Heading No. 8419 of the GST tariff and therefore SI. No. 320 of Schedule
III to notification No. 41/17 CTR dated 14.11.2017 and corresponding
SI.NO. 320 of Schedule III to G.O. M.s.No. 157 dated 14.11.2017 to be
taxed at the rate of 18%.
Answer –Gemini Modern Auto Coffee Filter & Gemini Modern
Traditional Coffee Filter – classified under 84198190
2.Whether in the facts and circumstances of the case and in view of the
fact that Automatic Electric Filter Coffee Maker is a machinery not meant
for domestic use and will therefore be classified under Chapter Heading
No. 8419 of GST tariff to be charged at the rate of 18%.
3.Whether in the facts and circumstances of the case and in view of the
fact that, Manual/Traditional Filter Coffee Maker, being not meant for
domestic use and falling under Chapter Heading No. 8419 of GST tariff SI.
No. 320 of Schedule III to Notification No. 41/17 CTR dated 14.11.2017
and corresponding SI. NO. 320 of Schedule III to G.O. Ms. No. 157 of 2017
is to be taxed at the rate of 18%.
Answer – GST Rate on Gemini Modern Auto Coffee Filter & Gemini
Modern Traditional Coffee Filter – 18%
Mr. Abubacker Trading business of 14 /AAR/2O19 The Applicant is engaged in the Trading business of Polypropylene Mat
Kaleelrahman Polypropylene Mat Dated which are plaited using Polypropylene Straw. The questions were
of M/s. Sameer (TAMILNADU 22 .O3.2O19 raised-
Mat Industries AAR) 1. Whether Polypropylene Mat which are plaited using polypropylene
Straw falls under Chapter Heading 460I or 3902?
Answer – The Polypropylene Mat which are plaited using polypropylene
Straw is classifiable under CTH 46019900
2. What is the tax rate for Polypropylene Mats?
Answer – Tax rate for Polypropylene Mats- The rate from or.r.2019
onwards is 2.5% CGST as per Sl No 198AA of Schedule I of Notification
No. OT|2OI7-C.T. (Rate) dated 28.06.2017 as amended and 2.5oh SGST as
per Sl No 198AA of Schedule I of Notification No. II (2)lCTRl532(d-
4)l2OI7 vide G.O. (Ms) No. 62 dated 29.06.2017 as amended
MALLI Manufacturing 12/AAR/2O19 The Applicant manufactures Kalava Raksha Sutra (Sacred Thread), tied
RAMALINGAM Kalava Raksha Dated 22 .O3.2O19 on the wrist with different colours and sold in Kilograms.
MOTHILAL of Sutra (Sacred The Applicant sought clarification, Whether the commodity viz., Kalava
M/s. Thread) Raksha Sutra is exempted under the S1. No. 148 in any Chapter and also
M.R.Mothilal (TAMILNADU classification of HSN code of the product.
AAR) Answer – Braided textile yarns supplied by the Applicant made
Polypropylene Yarn is classifiable under 56074900, made of Other
Synthetic Yarn is classifiable under 56075090. made of Cotton is
classifiable under 560790 90
Value Max Manufacturing of TN/10/AAR/2019  The applicant is the manufacturer of plastic injection modeled
Polyplast Plastic dated 27.02.2019 components which are used in various industries like
(TAMILNADU Automotives, Consumer Goods Industries , Agricultural &
AAR) others. The questions were raised-
1. Clarification on classification of plastic Seedling Trays and applicable
rate of tax
Answer – Agricultural Seeding Trays made of base material of
Polypropylene Granules manufactured by the applicant as plastic are
classified under CTH 39269099
GST Rate – 18%
The credit of ITC is available subject to fulfillment of conditions u/s16 &
17 of CGST/TNGST Act 2017.
Rajiv Gandhi Aquaculture TN/09/AAR/2019  RGCA established under Marine Products Export Development
Centre for Research & dated 22.01.2019 Authority of Ministry of Trade & Commerce for the purpose of
aquaculture Development improving and modernizing various sustainable aquaculture
Center(TAMILNAD activities and operates on a no profit no loss basis
U AAR)  All services of RGCA related to life forms of animals &
agricultural produce are exempted from GST , so RGCA is not
liable to be registered under GST though the aggregate turnover
exceeds Rs. 20 Lakhs
 RGCA avails technical services from experts and & corporate
outside India for R&D purpose which is exempted under GST
 Even Farmer training programme falls under Agricultural
extension service which is also exempted from GST
 Legal services provided to RGCA is liable under GST as per RCM
provision. The questions were raised-
1. Considering the nature of transactions carried out by the Rajiv Gandhi
Centre for Aquaculture (RGCA) and various exemption notification(s)
under GST Laws whether RGCA is required to register under GST Laws?
2.If no registration is required for RGCA, whether compulsory registration
u/s 24 is required to be made against any of the provisions of Section 24?
Answer – The applicant is liable to be registered u/s 22 of CGST &
TNGST Act
3. If so, whether separate registration is to be taken from all the states
where the offices of RGCA is situated? Explain the procedure to obtain
registration
Answer – RGCA shall obtain registration in every state/UT in which it is
liable.
4. If registration is required to be made, what are the tax rates applicable
to the transactions of RGCA?
Answer –
 Fish Seeds, Prawn or Shrimp Seeds – Exempted
 Live Fish supplied by RGCA – Exempted
 Artemia cysts supplied by RGCA- 5% GST
 R&D towards towards breeding , developing new species ,
genetic testing of seed & adults of diversified aquaculture
species , Gene sequencing for confirmation of species – 18% GST
 Nursery Technology , cage farming hatching – Exempted
 Testing for pathogens of soil, water, feed , chemical analysis of
water & soil, gene sequencing of pathogens-18% GST
 Training Services to Farmers – Exempt
 Training Activities for Students not involved directly in
aquaculture - 18% GST
5. Since RGCA-Head office is having GST Registration (Migrated from
TNVAT) at Tamil Nadu only other various project sites are located at
different states but doesn't having the GST registration so far, If they want
to purchase materials through interstate from Mumbai to its one of the
branch at Kerala, how the purchases of the materials to be made and what
are the documents to be carried for the transport of such purchased goods
under GST?
Answer –This question is not within ambit of provisions of Advance
Ruling
HYT SAM Construction TN/08/AAR/2019  The applicant has been selected as lowest vendor as per Tender
INDIA(JV) Business(TAMILNA dated 22.01.2019 of Integral Coach Factory of Chennai for modernization of
DU AAR) railway coach manufacturing set up
 This contract involves various works such as Erection ,
commissioning, Installation of Plant & Machinery , Equipment &
Structures. The questions were raised-
1. Whether the works awarded to the Applicant is composite supply of
services?
Answer – It is a composite Supply
2.Whether the benefit of Sl.No.3(v) of Notification No.11/2017- Central
Tax(Rate) is applicable to subject works.
Answer – The supply in the agreement for Erection , commissioning,
Installation of Plant & Machinery , Equipment & Structures covering
schedule I, II, III is taxable @12% as per Notification No. 11/2017-
Central Tax(Rate)
The supply in the agreement for wet leasing of robotic spot welding
machine & Laser cutting & welding machine as per schedule V(a) and
schedule V(b) is not eligible for Sl.No.3(v)(a) of Notification No.11/2017-
Central Tax(Rate)
The Agreement for Comprehensive Annual Maintenance Contract of
Mechanical & Electrical under Schedule VI(a) and schedule VI(b) is not
eligible for Sl.No.3(v)(a) of Notification No.11/2017- Central Tax(Rate)
3.Whether the Applicant is required to raise invoice on completion of

events/milestones and remit the tax.
4.What is the value on which invoice has to be raised in case of
event/milestone invoicing if required?
Answer – The value of supply for each invoice raised by the applicant
will be the transaction value & should include the amount excluding
discounts.
The authority cannot give ruling on the supply of up-rooting and
disposal of condemned M & Ps under Schedule IV , in which the applicant
is a recipient as per section 95(a) of CGST Act/TNGST Act.
The authority cannot give ruling on the question when to raise invoice
by the applicant as per section 97(2) of CGST Act/TNGST Act.
Subramani Preparation of 07/AAR/2O19  The applicant is engaged in Preparation of Maida, Papad, Vadam.
Sumathi Maida, Papad, Dated The question raised-
Vadam 22 .O1.2O19 1. The category of product Vadam/Papad made-up of Maida falls under
(TAMILNADU the classification of 1905.
AAR) Answer – The Applicants product namely "Maida Vadam/Papad" is
classifiable under '19050540' and is exempted from CGST and SGST vide
S1 no 96 of Notification No. 02l2017 -CT (Rate) dt 28.06.2017 as
amended and Notification No.II(2)/CTR/532(d-5)12077 vide G.O. (Ms)
No. 63 dated 29.06.2O 17 respectively.
Dream Public Charitable 06/AAR/2O19  The applicant is engaged in conducting public charitable
Runners Activities(TAMILN Dated activities such as Health care, Rural development, Women
Foundation ADU AAR) 22 .O1.2O19 empowerment, Education facility etc, either directly or through
various public charitable institutions for the common good of
the general public. The question raised-
1. Whether the conduct of marathon events by the Trust through which
donations are raised for charity is an exempted service under GST ?
Answer – The conduct of Marathon event by the Applicant for the
participants is a not an exempt supply under CGST/TNGST Act
2. When the Trust is approved under Sec 12AA of the Income Tax Act 1961,
which means that the service of the Trust is charitable in nature, does it
not automatically become a charitable activity that is exempted under
GST?
Answer – Only those activities of Applicant, who is a Trust is under Sec
12AA of the Income Tax Act 7961, which fall under the definition of
"charitable activities" as per Clause 2(r) of Notification 12l2017 Central
Tax(Rate) dated 28th June 2OI7 and Notification No.II(2)/CTR/532(d-
15)12017 vide G.O. (Ms) No. 73 dated 29.O6.2OL7 are exempt.
3. As the service rendered by the Trust is a charitable activity within the
definition of Clause 2(r) of Notification No.12/2017-Central Tax (Rate), is
registration under GST required?
Answer – As the Applicant is supplying taxable supply of services such
as organizing marathon etc. and has aggregate turnover in a financial
year exceeding twenty lakh rupees, the Applicant is required to be
registered under CGST/TNGST Act.
4. Are donations received from participants of the marathon event
exempted from GST as it is money paid for conduct of a marathon event for
raising funds for charity?
Answer – The money collected from the participants for conduct of the
Marathon in the event organized by the Applicant and therefore is not
exempted from CGST/ SGST.
Vaya Life Redesigning 04/AAR/2O19  The applicant is start up in Chennai and delivers innovative
Private products for daily Dated products by redesigning products for daily life
Limited life(TAMILNADU 22 .O1.2O19  They have revamped tiffin box into smart product with
AAR) sustainable design. . The question raised
1. What is the Harmonized system of nomenclature (HSN) code and the
applicable GST rate for VAYA TYFFN (lunch boxes) and VAYA Drynk
(bottle) in terms of notification 01/2017- Central Tax (Rate) dated
28/06/2017 as amended from time to time
Answer –The goods “Vaya Tyffyn” and “Vaya Drynk” supplied by
Applicant are classified under CTH 96170019
GST Rate 18%
Animal Feed Testing of Animal 03/AAR/2O19  The Applicant is engaged in Testing of Animal Feeds, ingredients
Analytical and Feeds, ingredients Dated and Feed supplements used to make the feeds. The question
Quality and Feed 21 .O1.2O19 raised
Assurance supplements used 1. Whether services related to rearing of all life forms of animals by way of
Laboratory to make the feeds. testing include testing of Animal Feeds, Feed ingredients and Feed
(TAMILNADU supplements used to make feeds are covered under Notification 12/2017
AAR) Central Tax (Rate) dated 28/06/2017?
Answer – The services provided by the Applicant related to testing of
Animal Feed /Feed ingredients are not be covered under Notification
12/2017 Central Tax (Rate) dated 28/06/2017 as amended for CGST
and No.II(2)/CTR/532(d-15)/2017 vide G.O. (Ms) No. 73 dated
29.06.2017 for SGST.
RmKV Fabrics Readymade 02/AAR/2O19  The Applicant is engaged in the trading of readymade garments,
Private garments(TAMILN Dated fabrics and other similar items and have their showrooms at
Limited ADU AAR) 21 .O1.2O19 Tamilnadu
 The Applicant has stated that one of the products being sold by
them is Salwar / Churidar Sets, comprising of three piece of
cloths viz., Top, Bottom and Dupatta. The question raised
1. Whether the Salwar / Churidar sets being sold by the applicant
compressing of three piece of cloth viz Top, Bottom and Dupatta would be
classifiable as Fabrics under the relevant chapters and attract only 5%
GST; or they would be classifiable as Articles of apparel and attract 5%
GST if their sale price is below Rs. 1000 and attract 12% GST if their sale
price is more than Rs.1000.
Answer – Salwar/Chudidar sets supplied by the Applicant, Both Top and
Bottom not stitched consisting of three pieces of fabrics
(Top/Bottom/Dupatta) where no stitching has been done and the pieces
are merely cut into fabrics from balesf than, is classifiable as fabric
Chapter 50 to 55 depending on the material & GST Rate will be 5%
Salwar/Chudidar sets supplied by the Applicant
 Top semi - stitched and bottom not stitched consisting of bottom
and dupatta fabrics cut from bales/than and tlle Top has already
been partia-lly cut into shape but requires further cutting and
stitching to size
 Top stitched but bottom not stitched consisting of bottom and
dupatta fabrics cut from bates/than and the Top fully stitched
 Top Neck -worked, Both Top and Bottom not stitched consisting
of bottom and dupatta fabrics cut from bales/than and the Top
has neck portion cut and design worked
Will be classified under Tariff heading 621142/621143/621149
depending on the material.
GST Rate for sale value not exceeding Rs 1OOO/piece- 5%
GST Rate for sale value exceeding Rs 1OOO/piece-12%
Kara Property Construction 01/AAR/2O19  The applicant has purchased the land from the land owner &
Ventures LLP Company(TAMILN Dated 22 .O1.2O19 then the construction activity is commenced on the said land to
ADU AAR) develop the project
 The interested customer approached the Applicant for buying
unit in the project. once the" commercials are agreed between
the customer and the Applicant two agreements viz., Land and
construction Agreements are entered with the customer and
executed simultaneously. Thereafter, on receipt of g0% of total
sale consideration, deed of sale is executed and registered in
favour of customer for transferring the ownership of undivided
share in land to the customer
 The payment to be made by the customer is based on milestone
linked to the stage of completion of the construction activity.
 The unit is handed to the customer only after Deed of sale is
executed and registered and the applicant obtains the
completion certificate from the competent authority. The
question raised
1. What is the value of supply of services provided from July 1, 2017 in
terms of the provisions of CGST ACT 2017 read with Notification
No.11/2017- Central Tax(Rate) dated 28.06.2017(as amended from time
to time)
Answer – The value of supply of services provided by the Applicant in
the project 'One Crest' in Chennai, wherein the Applicant has entered
into two separate agreements, viz., one for 'Sale of undivided share of
land' and the other for 'Construction' with the customers, the measure of
levy of GST on the supply of service of 'Construction' shall be 2/3rd of
the total value charged for construction service and amount charged for
transfer of undivided share of land, as per entry No. 3(i) of Notification
No. 1112017-C.T.(Rate) dated 28.06.2017 as amended and
No.l(2)/CTR/532(d14)12017 vide G.O. (Ms) No. 72 dated 29.06.2017 as
amended.
M/s Goa Govt. Undertaking GOA/GAAR/01 OF  M/s Goa Industrial Development Corporation, a Government of
Industrial Company 2019-20/1875 Goa Undertaking had allotted land to 7 parties for setting up
Development (GOA AAR) Dated 17.10.2019 Special Economic Zone (“SEZ”) via lease deed.
Corporation
 However, SEZ development could not be possible due to protest
from the people.
 As a result, deposit taken from the parties had to be refunded.
However, the Applicant refused to pay compensation since
nothing was mentioned in original lease Deed.
 The parties approached the Supreme Court, who intervened and
directed the Applicant to compensate parties with interest at the
rate of 8.25%.
 Finally, the applicant took back land allotted to 7 parties for
setting up SEZ and refund the amount paid by SEZ parties along
with interest, earned on such amounts paid by the parties
amounting to Rs. 256,56,90,593/-. The question has been
raised –
Is an obligation to refrain from an Act, or to tolerate an Act or a situation

treated as supply of Goods/Services (Schedule II U/s 7 Scope of Supply).
Answer – The compensation paid by GIDC would qualify as SUPPLY and
that amount would attract Tax Liability.
Sewerage & Project GOA/GAAR/10/  The Applicant has been appointed as state level nodal agency to
Infrastructural Management 2018-19 dated take up sewerage projects and also responsible for
Development Service Provider 30.09.2019 implementation of various sewerage projects in GOA State.
Corporation of (GOA AAR)  The Applicant was responsible for overall management of all
Goa Ltd components of the project on technical, financial and
contractual matters during implementation of the sewerage
projects. The question has been raised –
1. Whether the Project Management services provided by applicant to
recipient would qualify as an activity in relation to function entrusted to
Panchayat or Municipality under Article 243G or Article 243W
respectively, of the Constitution of India
Answer –The services provided by the applicant falls under the list of
services specified under serial no. 6 of 12th schedule of Article 243W OF
THE Indian Constitution, thus qualifying the admissibility criterion.
2. Would supervision fees received towards such services provided by the
applicant qualify as “Pure services (excluding works contract service or
other composite supplies involving supply of any goods)” as provided in
serial number 3 of Notification No. 12/2017- Central Tax (Rate) dated 28
June, 2017[Notification No. FA -3-42/201711/v (53) dated 30 June 2017,
as amended by Notification No. 2/2018-Central Tax (Rate) dated 25
January, 2018 issued under CGST Act, 2017 serial number 3 of Notification
No. 9/2017 –Integrated Tax (Rate) dated 28.06.2017, as amended by
Notification No. 2/2018 – Integrated Tax (Rate) dated 25.01.2018 and
corresponding notifications issued under SGST Act?
Answer –Supervision Fees received will be exempted as per above
mentioned notifications.
3. Whether the applicant would fall under the definition of governmental
authority or Government entity
Answer -Yes
Chief Electrical Electricity GOA/GAAR/8/201  The applicant is engaged in transmission and distribution of
Engineer Goa Distributor 8-19 dated electrical energy to the general public. The question has been
Company (GOA 18.07.2019 raised –
AAR) The GST rate applicable for various works/activity undertaken by the Goa
Electricity Department
Answer –The applicant chief electrical engineer, GOA is liable to pay
CGST @ 9% and SGST @9% on various works undertaken by them
except on hiring of vehicles.
The applicant is liable to pay CGST @ 2.5% & SGST @2.5% or CGST @6%
and SGST @6% on hiring of vehicles subject to the conditions specified
in Notification No. 20/2017 –Central Tax (Rate) dated 22nd August 2017.
M/s Pharmaceutical HP-AAR-2/2019  The applicant is engaged in Pharmaceutical Formulations
Newtramax Industry dated 15.11.2019  The applicant has obtained license to manufacture for sale or
Healthcare (Himachal distribution of Drugs. .The question has been raised –
Pradesh AAR) Whether the product/s being manufacture by the applicant fall under HSN
2106 or 3004?
Answer – It can be classified under HSN Code 3004.
M/s Alisha Food business MP/AAR/20/2019  The Applicant is engaged in the manufacturing business of
Foods (M.P AAR) dated 28.11.2019 Papad (Fryums), Namkeens and Popcorn under the brand name
of Target School Times. The question has been raised –
What is the correct classification of Fried Fryums of differnt shapes, sizes

and varieties which are ready to eat and What is the HSN Code and GST
rate applicable on such goods manufactured.
Answer – The product ‘Fried Fryums’ is classifiable under Tariff Item
2106 90 99 of the First Schedule to the Customs Tariff Act, 1975.
Goods and Service Tax rate of 18% (CGST 9% + GGST 9% or IGST 18%)
is applicable to the product ‘Fried Fryums’ as enumerated under S.No. 23
of Schedule III of Notification No. 1/2017 -Central Tax (Rate) dated
28.06.2017 since amended,
M/s Transport Service MP/AAR/18/2019  The applicant is engaged in the business of providing service of
Bhavikabhatia (M.P AAR) dated 25.09.2019 hiring of vehicles under contract carriage
 The applicant has entered into an agreement with a
Management college for transporting their students and staff
under contract carriage by Non AC Bus. The question has been
raised –
Applicability of serial no. 15(b)(HSN/SAC Code 9964) of exemption
Notification No. 12/2017 (Rate) dated 28-06-2017 as amended, for said
activity?
Answer –The service provided by the applicant is exempted from GST as
per above mentioned notification.
M/s Force Transport Service MP/AAR/17/2019  The applicant is engaged in making engines, chassis , gear ,
Motors Provider dated 25.09.2019 Boxes and other ancillary parts of Vehicle.
Limited (M.P AAR)  The applicant provides also transport service for goods as well
as passenger. The question has been raised –
Whether to classify Utility Van under chapter Heading 8703 or Chapter
Heading 8704.
Answer – The product viz utility vehicle predominantly designed for
transportation of goods confirming to the norms of category N vehicles
as per automotive industry standards AIS 053 shall merit classification
under chapter 8704 of the GST Tariff and shall be chargeable to GST at
the rate prevailing at the time of supply
M/s Kalyan (M.P AAR) MP/AAR/16/2019  The Applicant has taken work under e-tender process by MP
Toll dated 25.09.2019 Power Generating Company Ltd (MPPGCL) for Balance General
Infrastructure Civil and Related Electrical And Mechanical Works Package. The
Ltd. questions have been raised –
Whether work constitutes composite contract or is it separate contract
for each work under taken?
Answer – The tender document in question is a not consolidated
contract and each supply under the said contract shall be chargeable to
tax individually, depending upon the individual classification of such
supplies and rate of tax applicable at the time of supply.
M/s Madhya Electricity Company MP/AAR/14/2019  The applicant is engaged in generation of electricity in M.P
Pradesh Power (M.P AAR) dated 25.09.2019  The applicant is also constructing New Power Plant
Generating  For generation of electricity , the applicant purchased coal from
Company Coal India and transported to various thermal stations from coal
Limited mines.
 As per ministry guidelines , if coal is being transported for more
than 500 kms. Then coal is to be washed to reduce ash content
below 34%. The question has been raised –
Whether charging GST @5% of transportation services by Goods
Transport Agency (GST) by road under RCM and 18% on coal beneficiation
and loading charges (as stated in point no. 9 of Statement of Facts) is in
compliance with the provisions of the GST Law?
Answer –The service of Coal beneficiation and transportation are two
different supplies and they will attract different GST Rates
Coal Beneficiation – GST @ 18% under SAC 9997
Transportation by a GTA by road @5% under RCM if supplier does not
avail ITC . or else GST @12% . In the later case the tax is to be paid by
supplier i.e transporter under SAC 9965
Emrald Education Service MP/AAR/13/2019  The applicant is a registered society and is engaged in
Heights Provider dated 20.08.2019 promotion of education
International (M.P AAR)  Emerald Heights School Samiti owns and runs The Emerald
School Heights International School
 The school is not registered with the Goods & Service Tax
Department as it is providing education services.
 The school is affiliated and associated with various National and
International Organizations which are mainly active to promote
education and sports world wide
 Amongst various organizations the ‘school is also member
school of an association namely “Round Square”.
 he members of the association organize educative conferences
for Students and staff of member schools of association from
time to time in line with the philosophy of the association
 As the Applicant is a member school of the organisation, they
intend to hold one such educational conference/ gathering in
India.
 The Applicant and the Association intend to enter into an
agreement for hosting and managing the conference/gathering.
 The Proposed agreement clearly mentions that the school shall
act as Host of the Conference in its own right as Principal and
shall not be deemed to be acting as an Agent of the Association.
 As per the Proposed agreement, the applicant is responsible to
hold the conference engaging appropriately skilled, trained and
experienced personnel and sufficient financial and material
resources. This shall include planning the conference, inviting
the participants, arranging the accommodation, food etc.,
organizing and managing the events in the’conference etc.
 Consideration for performing the above functions to cover the
expenses of the conference would flow from the Round Square
member schools in the form of fee along with the list of
individual student and staff attendees to the Applicant.The
questions have been raised –
1.Will the consideration received by the school form the participant school
(s) for participation of their students and staff in the conference would be
exempted under No. 66 or entry No. 1 or entry No. 80 or any other entry of
the Notification No. 12/2017- Central Tax (Rate) or will be chargeable to
GST under CGST Act, 2017 & MP GST Act, 2017 or IGST Act, 2017?
Answer –The consideration received by the school from the participant
school(s) for participation of their students and staff in the impugned
conference would not be exempted under entry No. 66 or entry No. 1 or
entry No. 80 or any other entry of the Notification No. 12/2017 —
Central Tax (Rate) or will be chargeable to GST under CGST Act, 2017 &
MP GST Act, 2017 or IGST Act, 2017? and concurrent notifications issued
by the State Tax authorities.
2. If not exempted then what would be the appropriate category of the
service and the appropriate Tax Rate?
Answer –The authority is of opinion that various services provided for
organizing the impugned conference / gathering of students and staff of
other Schools, shall be liable to tax at the rate applicable to the
respective services.
3. What would be the Place of Supply for such services?
Answer –To decide the place of supply is beyond the jurisdiction of AAR
4. Whether exemption provided to service providers of catering, security.
cleaning, house-keeping, transportation etc. to an educational institution
up to higher secondary be available to the service providers of the
Applicant for services related to such conference.
Answer –Authority is of the opinion that Exemption provided to service
providers of catering, security, cleaning, house-keeping, transportation
etc. to an educational institution up to higher secondary shall not be
available for services provided for the impugned conference for which
the applicant has asked for ruling.
5.Whether ITC would be eligible of all the input services availed for the
purpose of the above conference?
Answer –On the fifth question raised by the applicant, the authority is of
opinion that the provision of the act very clear that no ITC shall be
available on food and catering, as rate is 5% without ITC. ITC in respect
of other services shall be available as per provisions of the GST Act and
the Rules.
M/s. RB Shah Customs Consultant TN/53/AAR/2019  The applicant is engaged as a consultant &guiding the Importers
Enterprises (Tamilnadu AAR) DATED 25.11.2019 & Exporters for variousservices related to Customs, JDGFT, CLA,
India Private etc.
Limited  They organize/ use duty credit scrips whilerendering
consultancy service. The question has been raised –
What is the applicable rate of GST for the mentioned service provided for a
whole sum price
Answer –The supplies made by the applicant as enumerated in the
service order ofM/s. Sitaraman Shipping Service furnished before us are
'Mixed supply andthe rate of tax is the highest rate applicable to the
various services suppliedby the applicant which is 9oh CGST as per
Notification No. II|2OIT-C.T.(Rate) dated 28.06.2017 as amended and
9%o SGST vide Notification No.II(4/CrR/532(d-14)/2or7 vide c.O. (Ms)
No. 72 dated 29.06.2017 asamended.
M/s. JewelleryManufactu TN/52/AAR/2019  The Applicant is in the business ofmanufacturing and trading of
KalyanJeweller rer DATED 25.11.2019 JewelleryProducts
s India Limited (Tamilnadu AAR)  As a part of sales promotion theApplicant introduced the facility
ofdifferent types of Pre-Paid Instruments(PPI's) viz., Closed
System PPIs, Semi-closed System PPIs, Open System
PPIsthrough its retail outlets , third party PPIissuers and online
portals to theirCustomers and these are generally called"Gift
Vouchers/Gift Cards" in tradepractice. The questions have
been raised –
1. Whether the issue of own closed PPIs by the ‘Applicant’ to their
customers be treated as supply of goods or supply of service
Answer –The Own closed PPIs issued by the Applicant are Vouchers' as
defined under CGST/TNGST Act 2OI7 and are a supply of goods under
CGST/TNGST Act2017
2. If yes, is the time of issue of PPI’s by the Applicant to their Customers is
the time of supply of goods or services warranting tax liability
Answer –The time of supply of such gift vouchers / gift cards by the
applicant to thecustomers shall be the date of issue of vouchers if the
vouchers are specific toany particular goods specified against the
voucher. If the gift vouchers/giftcards are redeemable against any goods
bought, the time of supply is the dateof redemption of voucher.
3. If yes, what is the applicable rate of tax for such supply of goods or
services?”
Answer –In the case of paper based gift vouchers classifiable under CTH
4911 the applicable rate is 6% CGST as per Sl. No. 132 of Schedule II of
the Notification No. 1 12O17-C.T.(Rate) dated 28.06.2017 and 6oh SGST
as per Sl. No. 132 of Schedule II of Notification Ms. No. II(2)/CTR|532(d-
4)12017 vide G.O. (Ms) No.62 dated 29.06.2017 as amended. In the case
of gift cards classifiable under CTH 8523 the applicable rate is is 9%
CGST as per Sl. No. 382 of Schedule III of the Notification No. Il2OI7-
C.T.(Rate) dated 28.06.2017 and 9oh SGST asper Sl. No. 382 of Schedule
III of Notification Ms. No. II(2)/CTR/532(d-4)l2OI7vide G.O. (Ms) No. 62
dated29.06.2OI7.
M/S. Leasing Business TN/51/AAR/2019  The applicant is engaged in the business of leasing out the
SreeVaralaksh (Tamilnadu AAR) DATED 25.11.2019 building (MarriageHall) with all amenities for short term period.
miMahaal LLP The question has been raised –
Whether the Input Tax Credit available spent for construction of building
materials can be claimed and utilize to nullify the cascading effect of
taxation?
Answer –No Input Tax Credit is available against any goods or services
received by the applicant for construction of the Marriage Hall on his
own account even if used in course or furtherance of his business of
renting the place
M/s. CMC Medical and Health TN/50/AAR/2019  The 'Applicant'is engagedin provision of Health Care services to
Vellore Care Services. DATED 25.11.2019 both inpatients and out-patients. The questions have been
Association (Tamilnadu AAR) raised –
1. Tax liability on medicines supplied to in-patients through pharmacy
Answer –Medicines, drugs, stents, consumables and implants used in the
course of providing health care services to in-patients admitted to the
hospital for diagnosis, or medical treatment or procedures is a
composite supply of In Patient Healthcare Service.
2. Tax liability on the medicines, drugs, stents, implants, etc administered
to in-patients during the medical treatment or procedure
Answer –Supply of inpatient health care services by the applicant
hospital as defined in Para 2(zg) of Notification no |2/2O17-C.T. (rate)
dated28.06.2017 as amended and Notification No. II (21 / CfR/ 532(d-
l5l / 2OI7vide G.,C. (Ms) No. 73 dated 29.06.2017 as amended is
exempted from CGST and SGST as per Sl No 74 of the above notifications
respectively
M/s Tamil Handloom Supplier TN/49/AAR/2019  The applicant is a co-operative society and engaged in the
Nadu Coop Silk (Tamilnadu AAR) dated 22.10.2019 wholesale business of supply of Silk to Silk Handloom Weavers
Producers Whether TDS provision under GST Act is applicable to the Co-operative
Federation Ltd Society since it is Registered under Tamil Nadu Cooperative Society Act of
1975 and not under society registration act 1860 (21 of 1860)
Answer –Central Tax Notification No. 33/2017. C.T dated 15.09.2017 as
amended and state tax notification no. II(2)/CTR/783(c-3) /2017 vide
G.O (Ms.) No. 107 dated 15.09.2017 as amended is not applicable to
applicant
M/s Pushpa Parking lot services AAR/GST/PB/011  The applicant has been appointed as a contractor for providing
Rani Pabbi (PUNJAB AAR) Dated 06.09.2019 parking lot services at the place of the market committee at
Jalandhar. The following question has been raised
Whether the parking lot services provided by the Contractor appointed by
the Market Committee, which is a Government Authority is exempt under
Notification No.12/ 2017 as the parking lot activity is covered under
Article 243 of the Constitution.
Answer - The parking services provided by the Contractor appointed by
the Market Committee, are not exempt under Notification No. 12/2017
as the Market Committee is not a Government Authority. Marketing
Committee (Mandi Board) does not qualify under the definition as
provided in clause 2(zf) of the notes appended to Notification
No.12/2017. The activity / services of parking provided by the applicant
falls under heading 9967 and attracts GST @ 18% (CGST 9 % + SGST 9
%).
S.P.Singla Construction, AAR/GST/PB/010  The Applicant is engaged as a sub-contractor to the main
Constructions Activity Dated -06.09. 2019 Contractors who have been awarded the construction contracts
Pvt. Ltd. (PUNJAB AAR) pertaining to construction/widening of roads by the
Government/ Government Entities such as National Highway
Authority of India.
 In some point, the Applicant is also appointed as the main
Contractor for carrying out the activity of construction, erection,
commissioning, installation of bridges by the Government/
Government Entities. The following question has been raised
What is the classification of the “Works-Contract” Service pertaining to
construction, erection, commissioning and completion of Bridges provided
by the Applicant as a sub-contractor to the contractors’ contacts
pertaining to construction/widening of roads by the Government Entitles
such as NHAI?
Answer: The services pertaining to construction, erection,
commissioning and completion of 'Bridges' provided by the applicant as
a sub-contractor in respect of construction contract pertaining to
construction / widening of road by the National Highway Authority of
India falls under the scope of Serial No. 3(iv) of Notification No.
11/2017- Central Tax (Rate) dated 28.06.2017 (as amended) and
attracts GST @ 12% (CGST 6% + SGST 6%).
M/s. Kalis Fruit Juice TN/48/AAR/2019  The applicant engaged in manufacture of beverages with fruit
Sparkling Manufacturer dated 17.10.2019 juice and without milk.The following questions have been
Water Private (Tamilnadu AAR) raised
Limited 1. Whether their product K juice Grape fail under category of fruit
beverages or fruit based drinks?
Answer:Not answered
2. What is the rate of tax and HSN code for their product name?
Answer:Applicable Tax Rate 28% and HSN Code 22021090
3. Is there any preserved percentage of fruit or pulp in the beverages to
call them as carbonated fruit beverages or drinks under GST Act?
Answer:Not answered
M/S Tata Composite Supply TN/47/AAR/2019  The applicant is involved in the process of design and detailed
Projects of Goods dated 16.10.2019 engineering of Integrated Cryogenic Engine and Stage test
Limited (Tamilnadu AAR) facility for satellite launch vehicle program. The following
questions have been raised
1. Whether Supply of Engineering, Procurement & Construction (EPC)
contract for establishment of Integrated Cryogenic Engine & Stage Test
facility (ICET) where in both goods and services are supplied can be
construed to be a Composite Supply in terms of Section 2(30) of CGST Act,
2017?
Answer:The supply as specified in the contract between the applicant
and the ISRO Propulsion Complex Mahedragiri for establishment of
Integrated Cryogenic Engine & Stage Test Facility wherein both goods
and services supplied is a composite supply in terms of section 2(30) of
CGST Act 2017
2. If Yes, Whether the Principal Supply in such case can be said to be
“Establishment of Fluids Servicing System (FSS)” can be taxable at 5% GST
vide notification No. 45/2017-Central Tax (Rate) dt 14th November, 2017?
Answer:This supply is a works contract in terms of section 2(119) of
CGST and TNGST Act 2017 and hence Notification No. 45/2017 Central
Tax (Rate) dated 14.11.2017 and corresponding SGST Notification vide
G.O (MS) No. 161 is not applicable.
3. If Principal Supply taxable at 5%, whether the entire transaction in the
contract is taxed as per the rate applicable to Principal Supply
Answer:The entire transactions are taxable at the rate applicable to this
supply of works contract
M/s. Royal Health Care TN/46/AAR/2019  The applicant has stated that they are engaged in the health care
Care Speciality Services dated 26.09.2019 service sector providing comprehensive patient care of
Hospitals Ltd (Tamilnadu AAR) International quality standards
 They intend to create a sustainable health care system for the
people of this region which shall be one of the most
contemporary healthcare facilities with the latest infrastructure
to deliver treatment as per the latest advances in modem
medicine.
 They have categorized the patients as OutPatients and In-
patients for the administrative convenience.
 The inpatients are provided with stay facilities, medicines,
consumables, surgical and implants, dietary food and other
surgeries/procedures required for the treatment.The following
1. Whether the medicines, consumables and implants used in the course of
providing health care services to in-patients for diagnosis or treatment
would be considered as "Composite Supply" and accordingly eligible for
exemption under the category "Health Care Services?"
Answer:Medicines, consumables and implants used in the course of
providing health care services to in-patients by the applicant is a
composite supply of Inpatient Services classifiable under SAC 999311.
Supply of health care services or inpatient services by the applicant as
defined in Para 2(zg) of Notification no 12/2017-C.T. (rate) dated
28.06.2017 as amended and Notification No.II (2)/CTR/532(d-15)/2017
vide G.O. (Ms) No. 73 dated 29.06.2017 as amended is exempted from
CGST and SGST as per SI No 74 of the above notifications respectively.
2. Whether ITc is eligible for obligatory services provided to In-patients
through outsourcing
Answer:The applicant is not eligible for the credit of tax paid on the
Input services used exclusively for providing exempt services of health
services to in patients such as laundry services used for in patients. For
Input services such as housekeeping, leasing of equipment used for both
exempt supply of health services to in patients and taxable supply of
medicines etc. to outpatients , the appropriate ITC eligible is determined
by Rule 42 of the CGST Rules 2017 and TNSGST Rules as amended read
with Section 17(2) of CGST/TNGST Act 2017.
M/s. Chennai Supply of port TN/45/AAR/2019  The Applicant is engaged in supply of port services and
Port trust services dated 26.09.2019 incidental supply of goods like disposal of discarded assets.The
(Tamilnadu AAR) following question has been raised-
Whether on the facts and in the circumstances given in the application,
when the time of supply can be considered to occur with respect to
providing continuous supply of services in the nature of renting of
immovable properties in situations
Answer:In all the specified scenarios in the question, when the license
for renting of immovable property is in force, but the licensee does not
pay or pays only partially the periodical license fee to the applicant as
agreed in the lease agreement, if the rent invoice is issued before the due
date of payment as specified in the agreement, the Time of supply as
determined by Section 13(2) (a) shall be date of issue of invoice or Rent
Claim Advice. If the invoice is issued after such due date of payment, the
Time of supply as determined by Section 13(2) (b) shall be the date of
provision of service which is the end of recurrent period specified in the
agreement, after which the rent/licence fee is to be paid.
Shri. Procurement of TN/43/AAR/2019  The applicant is engaged in procuring Tamarind fruit from the
Krishnaiahsett Tamarind fruit dated 26.09.2019 farmers across Tamil Nadu. The following question has been
yMurali(Propri (Tamilnadu AAR) raised-
etor M/s. Classification for the supply of “Tamarind Fruit (undried)”
MuraliMogan Answer:Tamarind supplied by the applicant which has not undergone
Firm ) the process of direct drying in sun or by industrial process is classifiable
under CTH "08109020'.
M/s. Shifa HEALTH CARE TN/42/AAR/2019  The applicant is engaged in providing health care services to
Hospitals SERVICES dated 23.09.2019 both out-patients and in-patients. In-Patients are those who are
(Tamilnadu AAR) admitted in to the hospital for their diagnosis and treatments
 The in-patients are provided with the facilities like stay inside
the hospital rooms, diagnosis services, treatments including
surgical treatments, post-surgery treatments, medicines,
consumables, implants, dietary food etc. The following
question has been raised-
Whether the medicines, consumables and implants used in the course of
providing health care services to in-patients for diagnosis or treatment
would be considered as "Composite Supply" and accordingly eligible for
exemption under the category "Health Care Services?"
Answer:Medicines, consumables and implants used in the course of
providing health care services to in-patients by the applicant is a
composite supply of Inpatient Services classifiable under SAC 999311.
Supply of health care services or inpatient services by the applicant as
defined in Para 2(zg) of Notification no 12/2017-C.T. (rate) dated
28.06.2017 as amended and Notification No.II (2)/CTR/532(d-15)/2017
vide G.O. (Ms) No. 73 dated 29.06.2017 as amended is exempted from
CGST and SGST as per SI No 74 of the above notification respectively.
M/s. Rich Fruit Juice TN/41/AAR/2019  The applicant is manufacturer of fruit juices and also carbonated
Dairy Products Manufacturer dated 23.09.2019 fruit juices. The following question has been raised-
(India) PvtLtd (Tamilnadu AAR) Whether Carbonated Fruit Juice falls under Fruit Juices or Aerated drinks?
Answer:The products to be supplied by the applicant are to be classified
as 'Richyaa Darner Lemon' and 'Licta Lemon' are classifiable under CTH
22021020 and all others i.e. 'Richyaa Darner Cola', 'Licta Cola', 'Richyaa
Darner Jeera Soda', 'LictaJeera Masala, 'Richyaa Darner Orange' and
'Licta Orange' are classifiable as 'Other' under CTH 22021090
HP India Import and Sale of TN/40/AAR/2019  The applicant is engaged in the import and sale of IT products
Private IT Products dated 28.08.2019 primarily personal computers (i.e., desktops and laptops) and
Limited (Tamilnadu AAR) printers.The following question has been raised-
What is the rate of GST applicable on supply of desktops consisting of CPU,
monitor, Keyboard and mouse or any combination of input/output unit?
Answer:The GST Rate is 18% if all the units are supplied together with
the CPU in a single supply.
MrsManju Labour supplier. RAJ/AAR/2019-  The applicant is in the business of supply of manpower
Devi,(M/s M.D. (Rajasthan AAR) 20/29  The applicant supplied labour to one of his clients for the
Enterprise Dated 18.12.2019 purpose of working in agriculture farms.
The questions have been raised –
Whether exemption of “Supply of Farm Labour” as provided in Notification
No. 12/2017 and Notification No. 09/2017 Integrated Tax (rate) dated
28.06.2017 is available to supplier of manpower falling under SAC 99851?
Answer – Exemption available to 'supply of farm labour' services falling
under Chapter heading 9986 under Notification No. 12/2017-Central
Tax (Rate) dated 28.06.2017 and Notification No. 09/2017- Integrated
Tax (rate) dated 28.06.2017 is not available to supply of manpower
services falling under SAC 99851.
Is it necessary for recipient of “Supply of Farm Labour” service to be fully

engaged in agriculture and not doing any other activity?
What type of documents/evidence is required to be kept as a supplier of

manpower for availing exemption as “Supply of Farm Labour” under
Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 and
Notification No. 09/2017 Integrated Tax (rate) dated 28.06.2017?
Answer: The Question 'b' and 'c' raised by the applicant are beyond the
scope of this authority as defined under Section 97(2) of the GST Act,
2017. Hence no ruling is given.
SEVK RAM Labour service RAJ/AAR/2019- M/s. S.R.S. Enterprises is engaged in Services of pure labour contract
SAHU, provider 20/28 supplied by way of construction, erection, commissioning, installation,
(M/s S.R.S. (Rajasthan AAR) Dated 18.12.2019 completion, fitting out, repair, maintenance, renovation, or alteration of
Enterprises) a civil structure or any other original works under PMAY. The questions
have been raised –
Whether the entry number 10 of the Notification No. 12/2017-Central Tax
(Rate) dated 28.06.2017 is applicable to the applicant and accordingly will
the services provided by the applicant?
If the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 is not
applicable, then what will be classification and HSN for services provided
by the applicant?
Answer:The services provided by way of pure labour contract supplied
by the applicant for the construction of flats under Pradhan
MantriAwasYojana (PMAY) is covered under Entry 10 of
the Notification No. 12/2017-Central Tax (Rate) dated
28.06.2017 (as amended).
M/s JVS Foods Manufacturer and AJ/AAR/2019-  The applicant is one of the Largest Manufacturer and Supplier of
Pvt Ltd Supplier of Energy 20/27 Dated Energy Food, Babymix, Indiamix, Paushtik Puffs, Halwa
Food. 26.11.2019 Premixes, Khichdi Premixes, Barfi Pretnixes etc.
(Rajasthan AAR)  All these products are made of various food grains and fortified
with vitamin & minerals. JVS group is geared-up to produce and
supply 870 MTs per day (or say 1000 MTs with sugar addition
etc.) satisfying one crore children per day with a balanced diet.
The question has been raised –
Whether the goods (Fortified Rice Kernel) manufactured and sold by the
applicant will be fall under Chapter-10, Tariff item 1006 as Rice and
description of goods 10061090 others (IGST Nil/5%, CGST Nil/2.5%, SGST
Nil/2.5%)?
Answer: Fortified Rice Kernels FRK. manufactured and supplied by the
applicant is classifiable under HSN 19049090 and attracts GST @ 18%
(SGST 9 % + CGST 9 %).
M/s Geetastar Construction RAJ/AAR/2019-
Resorts Pvt Ltd Service (Rajasthan 20/26  The applicant is engaged in hotel business. The question has
AAR) Dated 26.11.2019 been raised –
Whether Input Tax Credit on goods and services used in construction of
hotel will be available to the applicant engaged in providing taxable
services of hotel accommodation and related services?
Answer:The jurisdictional officer (Deputy Commissioner) has submitted
her comments vide letter dated 18.11.2019 which can be summarized as
under:
“Input tax credit of input and input services used in construction of hotel
for which output supply is taxable will not be available in reference to
Section 17(5)(d) of GST Act, 2017.”
Since the applicant has withdrawn the application, therefore, no ruling is
given.
M/s Crown Tour Operator RAJ/AAR/2019-  The applicant is engaged in business of providing Tour Operator
Tours and (Rajasthan AAR) 20/25 as well as 'Support Services'.
Travels Dated 26.11.2019  In a particular set of transactions, the Applicant receives service
orders from the main tour operator to provide a range of
services to the passenger/ tourist.
 There is a contractual understanding between the tourist and
the main tour operator to provide a complete packaged tour.
 In turn the main tour operator engages the Applicant to provide
one or more of the following services (hereinafter referred as
'Ancillary Services'). The questions have been raised –
Whether the 'Ancillary Services' provided to various tour operators falls
under Chapter heading 9985(i) {Supply of Tour Operator Service} or 9985
(iii) {Support Services}?
Answer: The 'Ancillary Services' provided by the applicant to various
tour operators falls under Chapter heading 9985 (iii) {Support Services}
of Notification No. 11/2017 Central Tax (Rate) dated 28.06.2017 (as
amended).
What is the applicable tax rate for ancillary services provided to various
tour operators?
Answer: The applicable rate of GST for ancillary services provided by
the applicant to various tour operators is 18% (SGST 9% + CGST 9%)
M/s Contractor RAJ/AAR/2019-  The applicant is a contractor and he got contract of integrated
ChandmalNara (Rajasthan AAR) 20/24 operation, maintenance and management of recreation facilities
yandas Dated 24.10.2019 and amenities within the boundary of SubhashUdhyan
Consortium (Municipal park). ). The questions have been raised –
What is applicable rate of GST on Entry Fees collected for allowing entry
into Municipal Park SubhashUshyan.
What is applicable rate of GST on ticket charges for toy train facility
provided in the park.
What is applicable rate of GST on ticket charges for pedal boat facility
provided in the park.
Answer: The rate of GST on fee collected for entry into SubhashUdhyan
(Municipal Park), ticket charges for Toy Train facility and ticket charges
for Pedal Boat facility provided in SubhashUdhyan is @18% (SGST 9%
+CGST 9%).
M/s Indag Rubber RAJ/AAR/2019-  The Applicant manufactures procured tread rubber, un-
Rubber Ltd Manufacturer. 20/23 vulcanized rubber strip gum, universal spray cement and tyre
(Rajasthan AAR) Dated 21.10.2019 envelopes for the tyre retreading industry.
 Elcom Systems Pvt. Ltd is a private company incorporated in
India and is engaged in the business of repair, maintenance,
overhaul, upgrade and modernization of Unmanned Aerial
Vehicles (UAV). The questions have been raised –
Whether the applicant is eligible to claim credit of the GST charged by
vendor at the time of supply of goods and services to it, which are used for
carrying out the following activities for setting up of MRO facility which
will be rented out:
a. Civil Work
b. External Development Works
Answer:In the present case if the outward supply of the applicant is

taxable on which it will be paying GST at applicable rate, it is eligible to
claim credit of inputs and input services which are being used for
making further taxable supply which is renting of immovable property.
The fact of the case of M/s Safari Retreats are also similar to the present
application.
The applicant is not eligible to claim credit of the GST charged by vendor
for supply of goods and services to
it, which are used for carrying out the activities (Civil Work and External
Developmental Works) for setting up
of MRO facility.
M/s Wonder Manufacturer of RAJ/AAR/2019-  The applicant is a registered manufacturer cum supplier under
Cement Ltd Cement. 20/22 dated GST engaged in the manufacture of Ordinary Portland Cement
(Rajasthan AAR) 10.10.2019 (OPC) / Portland Pozalana Cement (PPC). The questions have
been raised –
Whether there is any 'Asset Transfer' involved which is a leviable to GST in
the work of shifting & raising of transmission lines owned by RRVPNL by
M/S Wonder Cement Ltd.?
Without prejudice to the submissions made above, if there is an ''Asset
transfer'' which is a supply under GST, then who is liable to pay GST?
If the above GST is to be paid by the Applicant, then the same will be
exempt vide Entry 4 of Notification No. 12/2017-Central Tax (rate) dated
28.6.17
Answer:Since the issue raised by the applicant is no more in existence
after issuance of Corrigendum by RRVPNL, no advance ruling is given.
M/s T and D Works contractor RAJ/AAR/2019-  M/s T and D Electricals is registered under GST as works
Electricals and wholesale 20/21 contractor and wholesale supplier in Jaipur, Rajasthan. The
supplier Dated 03.10.2019 questions have been raised –
(Rajasthan AAR)
Admissibility of ITC of Tax paid or deemed to have been paid;
Whether applicant is liable to be registered
Answer:The question raised by the applicant pertains to GST

registration in State of Karnataka, which is beyond the purview of this
authority therefore no ruling is given.
M/s K. M. Transport services RAJ/AAR/2019-  M/s K. M. Trans-Logistics Pvt. Ltd. is the transport service
Trans- Provider 20/19 dated provider. The questions have been raised –
Logistics Pvt. (Rajasthan AAR) 29.08.2019 Admissibility of ITC of Tax paid or deemed to have been paid;
Ltd. Answer:The applicant is a registered GTA Service provider under GST
and is not exempted from paying GST.
Whether applicant is liable to be registered
Answer:Where the goods or services or both used by the registered
person partly for effecting taxable supplies including zero-rated supplies
and partly for effecting exempt supplies, the amount of credit shall be
restricted to so much of the input tax as is attributable to the said taxable
supplies including zero-rated supplies as per provisions and procedure
prescribed under Section 17(2) of GST Act read with Rule 42 of GST
Rules, 2017.
M/s Parmod Manufacturer of RAJ/AAR/2019-  The Applicant is engaged in the business of manufacturing and
Kumar Singala Cotton 20/18 production of Loose Cotton, Cotton Seeds, Cotton Seed Oil and
(Rajasthan AAR) Dated 22.08.2019 by-product Cotton seed oil cake. The questions have been
raised –
What will be the treatment of claiming of Input Tax Credit under Section
16 of the GST Act in regard to by-product Cotton Seed Oil Cake which is
taxable at 0%?
Answer: As per Section 17(2) of GST Act, 2017 the amount of credit shall
be restricted to so much of the input tax that is attributable to the
taxable supplies including zero rated supplies. As the Cotton Seed Oil
Cake is exempt from GST, the applicant has to reverse the amount of
credit attributable to the supply of the Cotton Seed Oil Cake as per
provisions and procedure prescribed under Section 17(2) of GST Act,
2017 read with rule 42 of GST Rules, 2017.
Whether the provision of Apportionment Input Tax Credit u/s 17 of GST
Act will be also applicable on the by-product Cotton Seed Oil Cake?
Answer: The provision of Apportionment of Input Tax Credit u/s 17 of
GST Act will be applicable on the byproduct Cotton Seed Oil Cake.
What will be the treatment of claiming of Input Tax Credit on Raw Cotton
purchased from agriculturist on whom tax @ 5% is paid under Reverse
Charge Mechanism?
Answer: The applicant is eligible to claim Input Tax Credit on Raw
Cotton purchased from agriculturist on whom tax @ 5% is paid under
Reverse Charge Mechanism under Section 16 of GST Act, 2017, however,
the amount of credit shall be restricted to so much of the input tax that is
attributable to the taxable supplies including zero rated supplies as per
Section 17 (2) of GST Act, 2017.
What will be the treatment of claiming of Input Tax Credit on Plastic Bags
(Bardana) which is only used for packing of the cotton seed oil cake?
Answer: The input tax credit on Plastic bags (Bardana) is eligible as per
Section 16 of GST Act, 2017 but in the instant case as the applicant is
using Plastic bags (Bardana) exclusively for packing of the Cotton Seed
oil Cake which is exempt from GST therefore, the applicant have to
reverse the input tax credit on Plastic bags (Bardana) as per provisions
of Section 17 (2) of GST Act, 2017.
Whether the applicant has to reverse the Input Tax Credit for the period of
2017-18, 2018-19 as per the Rule 42 of the CGST Rules, 2017?
Answer:As the subject matter pertains to past-period therefore no
ruling is given on this issue under Section 95(a) of GST Act, 2017.
M/s Children Charitable Trust GST-ARA- The applicant is a charitable trust engaged in proving charitable
Of The World (Maharashtra 15/2019-20/B- activities such as social welfare activities for the benefit of Children and
India Trust AAR) 110 Mumbai dated Women , particularly for abandoned babies and infants and also to
04.10.2019 arrange for adoption of the abandoned babies . The question has been
raised –
Whether the activities conducted by The Children of the World (India)
Trust are the "Charitable Activities” exempted under the Notification
No.12/2017- Central Tax (Rate) dated 28.06.2017 as amended and
consequently, the receipt of the Adoption Fees paid under Regulation 46 of
the Adoption Regulations, 2017 by the Prospective Adoptive Parents to the
Trust is exempted from the levy of Goods and Services Tax
Answer – The Activities conducted by the applicant are charitable
activities which are exempted under Notification No. 12/2017 –Central
Tax (Rate) dated 28.06.2017 as amended. The receipt of adoption fees
paid under regulation 46 of the adoption regulations 2017 by the
prospective adoptive parents too the trust is exempted from GST under
Notification No. 12/2017 –Central Tax (Rate) dated 28.06.2017 as
amended
M/s Jotun Manufacturer, and GST-ARA-  The Applicant engaged in supplying of paints and coatings
India Pvt Ltd exporter of paints 19/2019-20/B-  The Applicant has introduced parental insurance scheme for
and powder 108 Mumbai dated employees’ parents as an optional scheme
coatings 04.10.2019  As per this scheme, the Applicant initially pays the entire
(Maharashtra premium along with taxes to the insurance company. The
AAR) insurance company issues the premium receipt in the name of
the Applicant.
 In case of the employees who opt for the parental insurance
scheme, the Applicant recovers 50% of the premium in one to
three installments from the salaries and the balance 50%
amount is borne by the Applicant. The question has been
raised –
Whether recovery of 50% of Parental Health Insurance Premium from
employees amounts to "supply of service" under Section 7 of the Central
Goods and Services Tax Act, 2017?
Answer – Applicant M/s Jotun India Pvt. Ltd has paid the entire
premium to the insurance company and further recovered 50% of the
insurance premium amount from the employees and balance 50%
premium cost is borne by himself. The said service was given in the
course of or in relation to his employment and are not in the course or
furtherance of business. So recovery of 50% of Parental Health
Insurance Premium from employees does not amount to "supply of
service" under Section 7 of the Central Goods and Services Tax Act, 2017.
M/s Vertiv Manufacturer of GST-ARA-  Vertiv Energy Private Limited is engaged in the manufacture of
Energy Private UPS 17/2019-20/B- various types of UPS systems, which serve as an alternate
Limited (Maharashtra 107 Mumbai dated source of power for a specific period of time in the event of
AAR) 04.10.2019 power failure.
 The applicant also supplies installation commissioning and
maintenance and other services to its customers.
 Some components like battery and cables are either
manufactured by the applicant or purchased by the applicant
from third party vendors.
 The applicant has obtained GST registration in the state of
Maharashtra. Further, the applicant has also obtained GST
registration in other states where the applicant is rendering
supply of Goods and services to its customers.
 The applicant entered into a contract with Delhi Metro Railway
Corporation (“DMRC”) for Supply, installation, testing, and
commissioning of UPS systems on 20.1.2014. The said contract,
though entered in the pre-GST regime, is an on-going contract
and the applicant has been making supplies to DMRC in the GST
regime as well. The questions have been raised –
Whether the contract entered into with DMRC for supply, erection,
installation, commissioning and testing of UPS system qualifies as a supply
of works contract under Section 2(119) of the CGST Act?
Answer – The term “works contract” means a contract for building,
construction, fabrication, completion, erection, installation, fitting out,
improvement, modification, repair, maintenance, renovation, alteration
or commissioning of any immovable property wherein transfer of
property in goods (whether as goods or in some other form) is involved
in the execution of such contract”
In the subject case UPS is not as immovable property as it can be
dismantled and moved to a different location without any damage.
UPS is delivered to the client along with the service of installation,
testing and commissioning of the substations. Without these goods the
services cannot be supplied by the applicant and therefore this is a
composite supply in the subject case.
So this is not in nature of “Works Contract”
If yes, whether such supply made to DMRC would be taxable at the rate of
12% in terms of Sr. no. 3(v) of Notification No. 11/2017 - C.T. (Rate), as
amended w.e.f. 25.1.2018?
Answer – Not answered as the answer to the first question is in the
negative.
M/s VFS Global Administrative and GST-ARA-  The applicant is engaged in the business of providing of
Services Non Judicial Service 16/2019-20/B- Administrative and Non Judicial Service to various diplomatic
Private (Maharashtra 109 Mumbai dated missions / consular section related to the entire lifecycle of visa
Limited AAR) 04.10.2019 application process, Identity management and other citizen
service for its client government
 The applicant offers innovative solution such as “Doorstep
Citizen Service etc. The questions have been raised –
Whether the work for "Operating Citizen Facilitation Centre (CFC) at
various Locations of MCGM on per transaction/ receipt basis" involving the
aforesaid Scope of Work would be exempt from GST vide Sr. No.3 & 3A of
amended Notification No. 12/2017 - Central (Rate) as on 31st Dec, 2018.
Rotary Club of Social Service GST-ARA-  Rotary Club is an association of persons, joined together to
Mumbai Provider 09/2019-20/B- undertake social activities without any profit motive.
Western Elite (Maharashtra 105 Mumbai dated  Funds collected as fees are pooled together to be expended for
AAR) 04.10.2019 meeting expenses & administrative expenses. Surplus, if any, is
used for Charitable activities. The question has been raised –
The amount collected by Rotary club is towards convenience of members
and pooled together for paying meeting expenses, communication
expenses, RI per capita dues, subscription fees to the Rotarian or Rotary
regional magazine, district per capita assessment and the same is
deposited in single bank account. As there is no furtherance of business in
this activity and neither any services are rendered nor are any goods being
traded, whether the above transaction can be considered as supply of
goods or services to its Members under GST?
Answer – The said transaction by the applicant to its members is a
supply of goods/services and is liable to GST.
M/s Vijay Horse Race GST-ARA-  The applicant owns horses which participate in races organized
Baburao (Maharashtra 12/2019-20/B- at different clubs.
Shirke AAR) 106 Mumbai dated  The applicant also participates in Horse Race held in various
04.10.2019 cities
 Upon winning such horse races the applicant is awarded with
prize money in respect of horses which win the race. The
question has been raised –
Whether receipt of prize money from horse race conducting entities, in the
event horse owned by the applicant wins the race, would amount to 'supply
under section 7 of the Central Goods and Service Tax Act, 2017 or not and
consequently, liable to GST or not?
Answer –The amount of prize money received from the events
conducting entities would be covered under “Supply under section 7” of
the CGST Act 2017 and consequently it is held as taxable supply of
services and liable to GST @18%
The Bangalore Printing Industry KAR/AAR/45/201  The applicant is engaged in activity of printing of books ,
Printing and (Maharashtra 9-20 dated journals , question paper , calendars etc.
Publishing AAR) 17.09.2019  The applicant received an order from State Government for
Co.Ltd., printing question paper for state level Higher Secondary Exam.
Whether the activity of printing of Question Paperbooks is to be covered
under HSN 4901 under the description “Printed books, including Braille
books” in Serial Number 119 of Notification No.2/2017 Central Tax (Rate)
or under the sub-clause (vi) of clause (b) in serial Number 66 with SAC
9992 of Notification No.12/2017
Answer –The activity of printing of question paper by the applicant with
content supplied by educational institutions constitutes a supply of
service under heading 9989 of the scheme of classification of services
and the services would be covered under SI No. 66 of Notification No.
12/2017 –Central Tax (Rate) dated 28.06.2017 and corresponding
notification issued under KGST Act 2017
Alligo Agrovet Fertilizer GST-ARA-  The applicant is engaged in manufacturing of organic fertilizers.
Private Manufacturer 02/2019-20/B- The question has been raised –
Limited (Maharashtra 101 Mumbai dated Classification of goods and GST rate applicability in the case of goods
AAR) 26.08.2019 manufactured the applicant?
Answer – Products namely AUTUS, SJ-NINJ A, SJ-ERASER, OPRAX,
TELNAR, VK’s NEMO AND STRESSOUT are classifiable under HSN Code-
3808 and liable to GST @18% (SGST CGST 9% as per Notification-1 of
2017-CT (Rate) dated 28.06.2017 each respectively. The product SHYAM
SAMRUDDHI is an organic fertilizer classifiable under HSN-3105 and
liable to GST @5% as per Sr. No.182D of Schedule-I of Notification-1 of
2017-CT (Rate) dated 28.06.2017
Yash Nirman Works Contract GST-ARA-  M/s. Yash Nirman Engineers & contractors engaged in the
Engineers & Service 143/2018-19/B- business of providing Works Contract Services specially in
Contractor (Maharashtra 95 Mumbai dated construction services.
AAR) 23.08.2019  At present M/s. Ya0 Nirman Engineers & contractors provides
Works Contract Service by means Construction of a Residential
Project.” La-Riveria” located at Plot No. 491., Market Yard,
Panvel, Raigad for M/s. Lakhani Builders Pvt. Ltd having their
office at 1801, 18th floor, Satara Plaza, Plot No. 20, Sector-19D,
Vashi, Navi Mumbai-400705.
 M/s. Lakhani Builders: Pvt.Ltd. has been undertaking
development of Residential project ” La-Riveria” in Panvel
having its “RERA No. P52000001858” with the intension of sale
to the prospective apartment buyers wholly or partly.
 M/s. Lakhani Builders Pvt. Ltd awarded a contract to Ws. Yash
Nirman Engineers & Contractors for construction of La-Riveria.
Whether the construction service provided by M/s. Yash Nirman Engineers
and Contractors to M/s. Lakhani Builders Pvt. Ltd under the project " La-
Riveria” qualifies for application of lower rate of CGST@6% and SGST @
6% as provided in Sl. No: 3- Item (V) - sub item(da) vide notification no:
01/2018-CT (Rate) dated 25-01-2018?
Answer – Yes.
Tejas Civil Contractor GST-ARA-  Applicant is a civil contractor working for Government, Semi-
Constructions (Maharashtra 03/2019-20/B- 90 government, Private & Co-operative Sectors in various states.
& AAR) Mumbai dated The question has been raised –
Infrastructure 20.08.2019 Whether the contractor can charge GST on the value of material supplied
Private by the recipient of service?
Limited Answer – As per clause 2 (b) of Section 15, any amount that the supplier
is liable to pay in relation to such supply but which has been incurred by
the recipient of the supply and not included in the price actually paid or
payable for the goods or services or both. It has been found that
materials are essential components for supply of construction service by
the applicant to the contractee. Section 15 (2) (b) very clearly states that
the supplier i.e the applicant in this case, is liable to pay in relation to
such supply (supply of concerned materials by the contractee in this
case) if the cost of the same has been incurred by the recipient of the
supply (the contractee in this case) and the cost is not included in the
price actually paid or payable for the goods or services or both. The cost
the materials supplied by the contractee is included in the value of the
entire contract and GST is being paid on the entire value of contract and
hence the applicant is discharging GST on the value of materials supplied
by the contractee.
In this case the material is supplied by the contractee and therefore the
question raised by the applicant as to whether they can charge GST on
the same is irrelevant. The applicant, on this issue of supply of concerned
materials, is not a supplier of goods/services and as per the provisions of
Section 95 of the CGST Act, they cannot raise this question. Hence the
question is not answered.
2. What should be the mechanism to calculate the taxable value as per
section 15 of the Act?
Answer – As per the provisions of section of GST Act, tax is payable on
the entire contract value as per certificate issued by the Architect i.e. R A
Bill without deducting the value of Cement, Mild Steel, Tor Steel and
Structural Steel provided by the contractee.
Soma-Mohite Construction GST-ARA-  The applicant is engaged in business of construction of
Joint Venture Industry 08/2019-20/B- Infrastructure Project.
(Maharashtra 100 Mumbai dated  The applicant entered into a Joint Venture to undertake
AAR) 23.08.2019 construction of Tunnel and its allied works.
 The dealer has made online application of advance ruling on
applicability of GST Rate for works contract where the earth
works is more than 75% of total work. The question has been
raised –
1. Whether the said Contract is covered under SI NO -3A , Chapter No 99 as
per Notification No 2/2018 -Central Tax (Rate) dated 25/01/2018, w.e.f
25/01/2018 ?
Answer – No
2 . Whether the said contract is covered under the term “Earth Work” and
therefore covered under SI No – Chapter No. 9954 as per Notification NO.
31/2017 – Central Tax (Rate) dated 13/10/2017?
Answer – No
3. If we are covered under SL No.3 chapter No. 9954 as per Notification
No.31/2017 - Central Tax (Rate) dated 13/10/2017, w.e.f. 13/10/2017
then what is the meaning of “Earthwork”?
Answer – In view of answer to question no. 2, the question is not
answered.
Rotary Club of Charitable Activity GST-ARA-  Rotary" is an International organization having clubs in 216
Mumbai (Maharashtra 142/2018-19/B- countries engaged in humanitarian and charitable services.
Nariman Point AAR) 88 Mumbai dated These services are executed through various districts
13.08.2019 comprising of many Clubs.
 In order to facilitate the meetings and administration,
reimbursements are collected from members. These amounts
are then used for administration and meetings.
 In some cases, the amount so collected is likely to exceed Rs.20
lacs, being the threshold for registration under GST Act, 2017
 A separate Administration Account is also being run which is
being managed by yearly elected members. The expenses
incurred for the weekly meetings include the expenses for the
location and light refreshments.
 The contributions collected are spent by the end of the year and
consistently there is a deficit which is generally borne by the
Office Bearers for the said year in question or Members from
their pockets for the weekly meetings or a meagre surplus. The
question has been raised –
1. Whether contributions from the members in the Administration Account,
recovered for expending the same for the weekly and other meetings and
other petty administrative expenses incurred including the expenses for the
location and light refreshments, amounts to or results in a supply, within
the meaning of supply ?
Answer - Yes
2.If answer to question no. 1 is affirmative, whether it will be classified as
supply of goods or services?
Answer - It will be classified as supply of services.
3.Whether the applicant would be a taxable person under the provisions of
the Act?
Answer – Yes the applicant would be a taxable person subject to
provisions of Section 22 of the GST Act.
4.If answer to question no. 3 is affirmative, who shall be person responsible
under GST, as office bearers keep on changing every year?
Answer - The applicant is liable to pay GST and not the office bearers.
5.Whether the said collection of funds under common pool and spending
back the same on said contributors, would entail 'supply' as defined in the
law?
Answer -Yes.
6.If answer to Question No. 5 is affirmative, whether the same would be
supply of goods or services?
Answer - It will be classified as supply of services
Nipro India Manufacturer of GST-ARA-  The applicant is engaged in the manufacture of various medical
Corporation Medical Apparatus 141/2018-19/B- apparatus like Dialyzer, Cannula, Syringe, Blood Tubing Sets,
Private (Maharashtra 94 Mumbai dated Artificial Venous Fistula Needles, Diapers, etc. The questions
Limited AAR) 23.08.2019 have been raised –
1. "Whether the product “Dialyzer" can be treated as 'Disposable sterilized
dialyzer or micro barrier of artificial kidney' as mentioned under Entry No.
255 of Schedule I to Notification Number 1/2017-Central Tax (Rate), dated
28 June 2017 and Notification Number 1/2017-Integrated Tax (Rate),
dated 28 June 2017 (collectively referred to as the 'Rate Notifications')
Answer – Yes
2. If the said product “Dialyzer" falls under Entry No. 255 of Schedule I to
the Rate Notifications, whether it would be classified under Chapter 90 (i.e.
Tariff item 9018 90 31) or Chapter 84 (i.e. Tariff item 8421 29 00).
Answer – The product is classifiable in the tariff item 9018 90 31
Maansmarine BPO Services GST-ARA- 04  The applicant has been offered a Business process outsourcing
Cargo (Maharashtra /2019-20/B- 97 (BPO) work from Hong Kong based shipping Co. MSS Marine
International AAR) Mumbai dated Ltd. MSS Marine involved in worldwide shipping consultancy
Llp 23.08.2019 and logistics arrangement of cargoes.
 The applicant would incur the expenses like salaries, rent, office
expenses, travelling cost and these expenses shall be
reimbursed by PRINCIPAL to Agent on actual basis with prior
approval of PRINCIPAL The questions have been raised –
1. Whether GST is applicable on the reimbursement of expenses such as
salaries, rent, office expenses, travelling cost etc.?
Answer – Yes
2. Whether GST will be applicable on the management fees charged by us
to the Company for managing the job outsourced to us?
Answer – Yes
Fluid Power Engineering GST-ARA-  The applicant is engaged in designing & manufacture of
Pvt Ltd Industry 05/2019-20/B- 98 customized hydraulic equipment
(Maharashtra Mumbai dated 1. Applicability of GST @ 5% (CGST of 2.5% and SGST of 2.5%) or IGST @
AAR) 23.08.2019 5% for the above mentioned Marine Duty hydraulic equipment, which is
being designed and custom built by us for being fitted on a Barge falling
under Serial No 246 of Schedule. I of GST Notification No 1/2017 dated
28th June 2017, and its Parts falling under Serial No. 252 of Schedule I of
GST Notification No. 1/2017, which are essentially required for the
functioning of barge.
Answer – Yes
2. Whether applicant can claim input tax credit in respect of indigenous
and imported inputs which are being used for manufacture of the above
equipment, if GST on the equipment manufactured by us is determined as
5% in terms of Notification No 1/2017 dated 28th June 2017.
Answer– Yes
Attest Testing Education Service GST-ARA-  Applicant is engaged in the business of providing exam,
Services Provider 07/2019-20/B- 99 certification and other allied services including various types of
Limited (Maharashtra Mumbai dated surveys, assessments, and exam services to various clients
AAR) 23.08.2019 including individuals, educational institutions, firms, corporate
bodies, government undertakings etc.
 Applicant has entered into various contracts with customers to
provide services including ancillary services which are,
conducting online examinations along with pre exam
management processes, post exam management processes
across different cities & examination centers. The questions
have been raised –
1. Whether the services provided by the Applicant can be considered to be
a composite supply as defined under section 2(30) of the CGST Act, 2017 or
a mixed supply defined under section 2(74) of the CGST Act, 2017?
Answer – The subject services provided by the Applicant can be
considered to be a composite supply as defined under section 2(30) of
the CGST Act, 2017
2. If the services provided by Applicants are considered as composite
supply, whether conduct of examination can be considered as principal
supply?
Answer – Yes
3. If the above services are considered as composite supply and conduct of
examination is considered as principal supply, whether the exemption
provided under Entry 66 of Notfn 12/2017-Central Tax (Rate) as amended
vide Notfn. No 02/2018 - Central Tax (Rate) w.e.f. 25.01.2018 shall be
granted?
Answer – The exemption under Entry No. 66 will be available to the
applicant only when the provisions mentioned therein are satisfied by
them.
4. In case the exemption is applicable to the Applicant, whether the
exemption shall be applicable in respect of all agreements entered by
Applicant or only applicable to services provided to educational
institution?
Answer – The exemption under Entry No. 66 will be available to them
only in respect of the Work Order issued by the University of Delhi, as
discussed above.
Ambo Agritec Manufacturer Of 39/WBAAR/2019- Question on which Advance Ruling Sought
Pvt Ltd Vanaspati, Refined 20 dated Classification of a non edible dough of flour and sugar used as an
Oil And Biscuits 24.12.2019 intermediate preparation in confectionary business
(West Bengal
Authority of  The applicant is a manufacturer of vanaspati, refined oil and
Advance Ruling ) biscuits along with non-edible intermediary product for
confectionery prepared from a dough of wheat flour, sugar,
food-grade sodium bicarbonate and water, cut into tiny Kaju
shaped pellet.
 As the Applicant is not supplying its Kaju-shaped products
under any brand name.
1. The West Bengal Authority of Advance Ruling ( AAR ) in an application

filed by Ambo Agritec Pvt Ltd held that supply of mixture and dough of
wheat flour, sugar and water, cut into a specific shape, which is dried and
hardened by heating is classifiable under tariff item 1901 20 00 which will
attract 28% GST.
Answer:– The Bench constituting of members Ms Susmita Bhattacharya
and Ms Parthasarathi Dey held that supply of mixture and dough of
wheat flour, sugar and water, cut into a specific shape, which is dried and
hardened by heating is classifiable under tariff item 1901 20 00.
As the Applicant is not supplying its Kaju-shaped products under any

brand name, it is not classifiable under HSN 1103.
The applicant is supplying mixes and dough for preparation of biscuits

and other bakers’ wares, whether or not the preparation of the final
edible item involves further baking or frying. lt is, therefore, classifiable
under tariff item 1901 20 00 and attract 28% GST.
This Ruling is valid subject to the provisions under Section 103 until and
unless declared void under Section 104(1) of the GST Act.
Infobase Printing Service 38/WBAAR/2019- Question on which Advance Ruling Sought

Services Pvt And Intermediary 20 dated Classification of the services of printing and selling advertisement
Ltd Service For Selling 24.12.2019 space as an agent when supplied as a bundle
Space For
Advertisement  The Applicant is supplying of a bundle of services to the
(West Bengal Tollygunge Club Ltd. at a single price. The applicant is supplying
Authority of selling space for Advertisement in the Directory and printing
Advance Ruling ) Services.
 The cost of printing the Directory is covered by the sales of the
advertisement space. Any profit generated from the sale of
space would be divided among the parties with the applicant
receiving 75% of the profit.
1. Whether Mixed supplied within the meaning of Section 2(74) of the GST
Act is applied when supply of a bundle of services at a single price if it is
does not constitute a composite supply
Answer: – The ruling was made by a bench of the Authority of Advance
Ruling consisting of Ms Susmita Bhattacharya, Joint Commissioner, CGST
& CX and Mr Parthasarathi Dey, Senior Joint Commissioner, SGST on an
application made by Infobase Services Pvt Ltd.
Supply of services goes beyond the sale of space for advertisements. As

per press release dated 23/08/2017 of the Ministry of Finance,
Government of India pointing that if the supplier sells space for
advertisement as an agent of the print media as a part of any composite
supply, the rate applicable for the principal supply shall apply. The court
further elaborated that such a supply should be treated as supply of that
service which attracts the highest rate of tax [section 8 (b) of the GST
Act].
The Authority noted that the “Applicant is making a bundled supply to

the Club of printing service and intermediary service for selling space
for advertisement on behalf of the Club and charging a single price
for the bundle as the project cost for printing. The two services are
not naturally bundled or supplied in conjunction with each other in
the ordinary course of business”. The Authority further pointed out
that they are bound by an obligation specified in the agreement between
the Applicant and the Club and therefore, not a composite supply.
The Authority hence ruled that the applicant is making a mixed supply to
the Tollygunge Club of printing service and intermediary service for
selling space for advertisement on behalf of the club.
Switz Foods Manufacturer Of 37/WBAAR/2019- Question on which Advance Ruling Sought

Pvt Ltd Confectionery 20 dated Whether baked food having more than 20 per cent by weight meat is
Products Like 09.12.2019 classifiable under HSN 1601
Cakes, Rusks etc  The Applicant is stated to be a manufacturer of confectionery
(West Bengal products like cakes, rusks etc. Some of its products contain
Authority of portions of cooked chicken, fish or egg.
Advance Ruling )
 The Applicant submits in the light of decisions of CESTAT in
Venky’s Fast Food [2000 (124) ELT 939 (Tri-Del), that it has so
far been classifying the products under HSN 2106. The products
contain more than 20% by weight of chicken meat. The products
are preparations of meat instead of raw meat. They emerge as
distinct food preparations through cooking when other
ingredients are added and are separately identifiable as Chicken
Kebab, Chicken Burger etc. The Applicant, therefore, argues that
the products are classifiable under HSN 1601 instead of HSN
2106.
 The Applicant also submits a report A few of the products would

not survive as food preparation if the chicken meat were
removed. Such products may be classified under HSN 1601,
provided they contain more than 20% by weight of meat.
1. Whether baked food having more than 20 per cent by weight meat
is classifiable under HSN 1601
Answer: – The division bench comprising of Ms Susmita Bhattacharya,

Joint Commissioner, CGST & CX and Mr Parthasarathi Dey, Senior Joint
Commissioner, SGST held that the Application is admitted for the
products that belong to the category of baked food preparations made of
flour and contain chicken.
The products that survive as bakers’ wares if the chicken meat is
removed cannot be labelled food preparations based on meat
Chicken meat is used as a filling in most of the products where bread or

baked flour is used as the base.
The baked products as distinct food preparations will survive even if the
chicken meat is excluded from the filling. They are, therefore, not food
preparations based on chicken meat. Such bakers’ wares cannot,
therefore, be classified under HSN 1601.
A few of the Applicant’s products would not survive as food preparation

if the chicken meat were removed. Such products may be classified
under HSN 1601, provided they contain more than 20% by weight of the
meat.
The Authority of Advance Ruling ( AAR ) in West Bengal ruled that

baked food having more than 20% meat is classifiable under HSN
1601.
M/s Ex- Registered Society 35/WBAAR/2019- Question on which Advance Ruling Sought
servicemen Providing Security 20 dated Whether it is liable to pay GST on the portion of the payment received
Resettlement Services 29.11.2019 on amount of the bonus paid or payable
Society (West Bengal
Authority of  The Applicant, stated to be a registered society providing
Advance Ruling ) security services and scavenging services to various hospitals
under the State Government.
 The Applicant submits that it supplies security and scavenging

services to the Government hospitals, classifying the service
under the act and the Applicant also provides a few copies of the
bills raised on Dr R Ahmed Dental College & Hospital of its
service.
 The finance audit department clarifies that the monthly charges

payable to the private security agencies deployed in govt.
Establishments have two parts (1) service charge and (2)
security charge. The security charge is the minimum wages for
the security personnel their entitlements to ESI, EPF, and bonus
as applicable
 The applicant claims the minimum wages employee’s portion of

EPF, ESI, etc. on its bill for monthly charges and charges GST on
the gross amount including the security charges. The health and
family welfare department directs that the contractual security
personnel be paid bonus @8.33% once in a year.
 The applicant makes a separate bill for claiming the bonus

amount. No GST is charged on such bills.
1. The application for Advance Ruling is filed under Section 97(2) (c) &
(e) of the GST Act for seeking a ruling on whether it is liable to pay GST
on the portion of the payment received on account of the bonus paid
or payable to the persons it deploys as security personnel
Answer:- The division bench comprising of members Ms Susmita

Bhattacharya, Joint Commissioner, CGST & CX Mr. Parthasarathi Dey,
Senior Joint Commissioner, SGST observed that the security personnel
engaged are at no point employees of the state government.
The applicant can recruit, deploy, withdraw or replace any security

personnel, provided the recipient kept informed. It is not a manpower
recruit agency.
It is entitled to pass the liability to the recipient who, in terms of the

agreement, apparently ready to bear that liability. Such an agreement
does not create a master and servant relationship between the
recipient of the service and security personnel.
Therefore, liable to pay GST on the portion of the payment received

on account of the bonus paid or payable to the persons it deploys as
security personnel.
M/s Dipeet Liable To Pay 31/WBAAR/2019- Supply of goods through PDS is not exempt and hence is liable to
Agarwal GST On Supply Of 20 dated pay GST.
Goods Through PD 11.11.2019
(West Bengal  The Applicant, Dipeet Agarwal, supplies consumer goods like
Authority of biscuits, soaps etc. earmarked ‘FOR PDS SUPPLY ONLY’ to fair
Advance Ruling ) price shops/PDS distributors.
 The applicant argued that by supplying consumer goods

earmarked ‘FOR PDS SUPPLY ONLY’ to fair price shops/PDS
distributor
 He acts as an associate of the West Bengal Essential

Commodities Supply Corporation Ltd
 The Applicant further argued that he bears all cost and charges,
including packaging, loading, railway freight, demurrage etc.,
and bears all the risk associated with transportation,
warehousing and quality of the products.
 He also pointed that he Supplies the goods at the price and to
the recipients fixed by the Government.
1. whether Applicant is liable to pay GST on

supply of goods through PDS (Public Distribution Center)
Answer:- The Authority ruled that the Supply of goods through PDS is
not exempt under Notification No.212017 – CT (Rate) dated
28/06/2017, as amended from time to time or any other notification and
activities or transactions of the Applicant are not included in
Schedule lll either.
The Applicant is, therefore, liable to pay GST at the applicable rate on
his supplies of goods through PDS.
M/s Supply Of Stores To 30/WBAAR/2019- Supply of stores to foreign going vessels, as defined under section
Shewratan Co Foreign Going 20 dated 2(21) of the Customs Act, 1962 Act, is not export or zero-rated
Pvt Ltd Vessels 21.10.2019 supply
(West Bengal
Authority of  The Applicant supplies foreign going vessels stores like paint,
Advance Ruling ) rope, spare parts, electronic equipment etc
 The Applicant argues that supply of stores in a foreign going

vessel is export and a zero-rated supply in terms of section 16
of the IGST Act.
1. Whether supply of stores in foreign going vessels is export
Answer:- Supplying warehoused goods as stores to the merchant ships

on the foreign run where the goods are not to be consumed until the
vessel crosses the territorial waters of India. In other words, the foreign
going vessel is merely transporting the stores until it reaches a location
outside India. Facts of the Applicant's case are not similar or that specific
reference to the ruling of the AAR, Andhra Pradesh.
The Authority also held that, “A foreign going vessel anchored within
the territory of India is not a place outside India and taking the
stores on board such a vessel does not amount to supply to a location
outside India”
The Applicant is, therefore, liable to pay tax on such supplies under the
GST Act or the IGST Act, as the case may be.
M/s Singh Conservancy/Solid 29/WBAAR/2019- Conservancy/solid waste management service for local government
Transport Waste Management 20 dated is exempt from the payment of GST
Agency Service 21.10.2019
(West Bengal  The Applicant provides conservancy/solid waste management
Authority of service to the Conservancy Department of the Howrah
Advance Ruling ) Municipal Corporation (HMC). The HMC, was deducting TDS
while paying consideration for the above supply in accordance
with the TDS Notifications.
 The applicant argued that since he supplies pure service he is

exempted under SI No. 3 of the Exemption Notification.
1. Whether TDS is deductible on supply of solid waste conservancy
service to a municipality
Answer:- The eligibility under Exemption Notification was examined by

the Authority from three aspects:
(1) whether the supply being made is pure service or a composite
supply, where supply of goods does not exceed more than 25% of the
value of the supply,
(2) whether the recipient is government, local authority, governmental
authority or a government entity, and
(3) Whether the supply is being made in relation to any function
entrusted to a panchayat or a municipality under the constitution.
The Authority noted that the services were pure services, the recipients
are a local authority and the supply is in relation to a function of the local
authority.
The West Bengal Authority for Advance Ruling has ruled that the
Conservancy/solid waste management service for local government
is exempt from the payment of GST and since the Applicant is making
an exempt supply, the mechanism of TDS, do not apply to the Supply.
M/s Golden Support Services 26/WBAAR/2019- Engaged in providing the standalone service of arranging client’s
Vacations (West Bengal 20 dated accommodation is classifiable as ‘Support Service’ and not as ‘Tour
Tours and Authority of 23.09.2019 Operator’.
Travels Advance Ruling )
 The Applicant by referring to the definition of a “tour operator”
stated under Explanation to Sl. No. 23(i) of Notification No.
11/2017 dated 28/06/2017 which means a person engaged in
the business of planning, scheduling, organizing, arranging tours
(which may include arrangements for accommodation) along
with others.
 Applicant's opinion, it is not to be classified as tour operating

service because it only provides client accommodation
 The Applicant argues that accommodation service is classified

under SAC 996311 and covered under several clauses of Sl No. 7
of the Rate Notification.
 The Applicant further argues that support services covered

under Sl No. 23(iii) of the Rate Notification include services
classified under SAC 998552. Services covered under SAC
998552 includes arranging reservations for accommodation
services for domestic accommodation, accommodation abroad
etc
1. What is the classification of the standalone service of arranging

accommodation in a hotel
Answer:- The Authority constituting of the Bench of Hon’ble Members

Mr. Parthasarathi Dey and Ms. Susmita Bhattacharya emphasized that
the applicant is merely engaged in arranging the client’s accommodation
in hotels and held that such a service of arranging accommodation as a
standalone business cannot be classified as tour operating under Sl
No. 23(i) of the Rate Notification wherein the definition of tour operator
prescribes that the arrangement of accommodation might be provided as
add-ons, but that is not the essence of the tour operating service.
Further, while analyzing competing entries to classify the service, the

Authority referred to the entry of ‘Accommodation Service’ under SAC
996311 which is limited to the one provided by the hotels, guest house,…
and to that of ‘Support Services’ under SAC 998552 which include
arranging reservations for accommodation services for domestic
accommodation, accommodation abroad etc.
The West Bengal Authority for Advance Ruling in an application filed by

Golden Vacations Tours and Travels held that the applicant engaged in
providing the standalone service of arranging client’s accommodation is
classifiable as ‘Support Service’ and not as ‘Tour Operator’. Also, ITC
shall be available on the same.
Parexel Clinical Service KAR/AAR/122/2019  The applicant is engaged in coordinating in clinical trial service for
International (Karnataka AAR) -20 dated 30.09.2019 its affiliates(All are affiliates has been referred as PARAXEL
Clinical Group)
Research  The main function of applicant is Project Management, Monitoring
, compliance and regulatory affairs.
 The applicant stated that PARAXEL International Corporation , a
leading clinical research organization provided clinical service to
“SPONSORS” a worldwide pharmaceutical company
 For conducting clinical activity in India, PARAXEL Prime entered
into an agreement with applicant. The following questions have
been arised –
Determination of liability to pay tax on the co-ordination services
provided by the company to its affiliates outside India?
Answer - The above question related to determination of Place of Supply
does not cover under section 97 of CGST Act 2017
Determination of liability to pay tax on “Pass through “expenses charged
by the Company to its affiliates located outside India?
Answer - For Pass Through Expenses the applicant acts as pure agent in
receiving amounts from foreign clients and passing it on to the local
research institute
Hewiett Packard IT Products and KAR/AAR/121/2019  The applicant is engaged in the sale of IT Products and Services
Enterprises India Services -20 dated 30.09.2019  The applicant proposed to undertake projects to set up data center
Private Limited (Karnataka AAR) facilities for its clients including Govt. Agencies. The following
questions have been arised –
Whether the proposed activity of setting –up of the data centre facilities
as explained proposed to be under taken by the applicant would qualify
as “works contract “ as per section 2(119) of the Central Goods and
Service Tax Act 2017 and Section 2(119) of the Karnataka Goods and
Service Tax Act 2017 ?
Answer - The above activity would qualify as “Works Contract”
What is the rate of GST applicable on the proposed activities?
Answer - GST Rate 18% as per entry no. 3(ii) of notification no.
11/2017-Central Tax (Rate) dated 28th June 2017.
Solarsys Non- Power Project KAR/AAR/120/2019  In their application Solarys has described themselves as engaged
conventional (Karnataka AAR) -20 dated 30.09.2019 in the operation of renewable energy power plant projects
Energy Private  Solarys is established under Independent Power Producer (‘IPP]
Limited category for setting up and sale Of power produced from their
plant to third party
 The application entered into contracts with Project Developing
Companies (or EPC contractors) for various activities.
 The applicant claims that the following two scenarios arise in this
context:
i. All Goods may be supplied by te EPC Contractor :In this case , entire
contract is executed by the EPC contractor and all goods required are
supplied by the contractor (including PV modules)
ii. Certain goods supplied by the EPC contractor : In this case, modules
may be procured directly by Project Developer and balance goods. The
following questions have been arised –
Whether in case of separate contracts for supply of goods and services
for a solar power plant, there would be separate taxability of goods as
'Solar Power Generating System' at 5% and services at 18%.
Answer - The contract of the applicant is covered under works contract
under section 211 19) of the CGST Act of the Notification No.ll — Central
Tax (Rate) dated 28.06.2017 upto 31.12_2018. From 01.01.2019, the
same is taxable On the values worked out separately for goods and
services under both entry no. 38 of Notification NO.1 1/2019 — Central
Tax (Rate) dated 28.06.2017 (as amended by Notification No.27 /2018-
Centra1 Tax (rate) dated 31.12.2018) and Entry No.234 Of Schedule I of
Notification No.1/2017 — Central Tax (Rate) dated 28.06.2017 as
amended by Notification No.24/2018 — Central Tax (Rate) dated
31.12.2018, and the values must be as per the explanation provided
therein.
Whether parts supplied on standalone basis (when supplied with PV
modules) would also be eligible to concessional rate of 5% as parts of
solar power generation system.
Answer - Parts supplied on standalone basis (when supplied with PV
modules) would be eligible to concessional rate Of 5% as parts of solar
power generation system.
Whether benefit of concessional rate of 5% of solar power generation
system and parts thereof would also be available to sub-contractors.
Answer - Benefit of concessional rate of 5% of solar power generation
system and parts thereof would be available to sub-contractors if the
sub-contract is only for supply Of goods. If the entire EPC contract is sub-
contracted then the rate of tax applicable shall be the same as that
applicable to the contractor and as ruled above in response to question
number 1 .
Maarq Spaces Property Development KAR/AAR/119/2019  The Applicant is engaged in the business of property development.
Private Limited Business -20 dated 30.09.2019  The Applicant entered into a Joint Development Agreement with
(Karnataka AAR) Landowners for development of land into residential layout along
with specifications and amenities.
 The consideration was agreed on revenue sharing basis in the ratio
of 75% for Landowner and Agreement Holder and 25% for
Applicant. Cost of the development shall be borne by Applicant.
 Applicant also entered into an agreement with customers for sale
of developed plots for consideration. The following questions have
been arised –
Whether the activity of development and sale of land attract tax under
GST?
Answer - The activities as envisaged in the agreement between the
applicant and the landowners amount to supply of service and is liable to
be taxed under GST.
If the answer to the question no.1 is yes, for the purpose of taxable value,
whether provision of rule 31 can be made applicable in ascertaining the
value of land and supply of service?
Answer - Rule 31 applies in the instant case and the value of the supply
is equal to the total amount received by the applicant, which is equal to
25% of the market value of each plot.
Randox Trading of diagnostic KAR/AAR/118/2019  The applicant is in the business of trading of medical diagnostic
Laboratories equipment -20 dated 30.09.2019 reagents and diagnostic equipment and in providing services /
India Private (Karnataka AAR) spares relating to such equipment.
Limited  The applicant imports equipment, reagents and spares from their
group company. Only certain spares are procured domestically.
 Majority of the sales are made to the diagnostic centres across
India through authorised distributors who purchase the reagents
from the applicant and sell the same to end-customers.
 In some cases, the equipment is sold outright separately to end
customers.
 In few cases, the equipment is also supplied in conjunction with
supply of reagents on a rental basis.
 Currently the equipment is given on rental basis to the customers
under two types of contracts as under:-
(i) The Reagent Rental Placement Contracts (‘RRC’) wherein
the contract is for supply of equipment, reagents, controls
and services, in conjunction. The equipment is supplied on
returnable basis
(ii) The other model is the Part Reagent Rental Placement
Contract (‘PRC’) wherein the contract is worded akin to
the contract in the RRC model except for the fact that an
additional upfront non-refundable deposit is obtained
from the end-customer. The following questions have
been arised –
Whether the applicant is liable to pay GST on the machines given to the
customers under RRC/PRC models?
Answer - The applicant is liable to pay GST on the machines / equipment
given to the customers under the PRC Model but is not liable to pay GST
on the machines / equipment given to the Customers under the RRC
model.
Whether the supply of reagents along with tile machine rental and
services in a RRC/PRC contract is a separate supply or a mixed supply or
composite supply? If considered as composite supply, what is principal
supply?
Answer - The supply of reagents along With the machine rental services
in both RRC and PRC contract is a separate supply independent of
machine rental services supplied, if any
What is the rate of tax for the service of machine under RRC/PRC
models?
Answer - The rate of tax for the supply Of rental service of equipment is
9% CGST and 9% KGST.
What is the value on which GST has to be paid in case of RRC / PRC
model and what is the time of supply?
Answer - The value on which GST has to be paid and the time Of supply
are
a. in case of RRC Model
i. for the supply of reagents — at the time Of supply of
reagents On the transaction value
ii. for the supply of services in the nature of “an act
agreeing to the obligation to refrain from an act, or
to tolerate an act or a situation, or to do an act” for
which a consideration is received — at the time of
supply Of such services on the transaction value
b. In case of PRC Model
i. For the supply Of rental services in equipments — at
the time Of supply Of the equipments on the amount
of non-refundable payment received or invoiced
ii .for the supply Of reagents — at the time Of supply Of
reagents on the transaction value
iii. For the supply of services in the nature of “an act
agreeing to the obligation to refrain from an act, Or
to tolerate an act or a situation, or to do an act” for
which a consideration is received — at the time of
supply Of such services On the transactions value
Whether the applicant is eligible for t1 e input tax credit on the
purchase of machinery for use in RRC / PRC contracts?
Answer - The applicant is eligible for the input tax credit on the
purchase Of equipment for use in RRC / PRC contrast .
Hindustan Coca- Aerated drinks KAR/AAR/117/2019  The applicant is engaged in the manufacture of aerated drinks and
cola Beverages Manufacturer -20 dated 30.09.2019 fruit pulp or fruit juice based drinks under different brand name
Pvt. Ltd. (Karnataka AAR)  The Applicant commenced manufacturing of a new product
“FANTA FRUITY ORANGE. The following questions have been
arised –
“Whether “FANTA FRUITY ORANGE” product proposed to be
manufactured is classified under Chapter Heading 2202 99 20 at Sl. No.
48 under Schedule II as “Fruit pulp or fruit juice based drinks”, or under
Chapter 2202 99 90 at Sl.No. 24A under Schedule III as “Other Non-
alcoholic beverages” or under 2202 10 at Sl.No.12 under Schedule IV as
“all goods [including aerated waters], containing added sugar or other
sweetening matter or flavoured” under Notification No.1/2017- Central
Tax (Rate) dated 28.06.2017 (as amended)”.
Answer - The product ‘Fanta Fruity is classifiable under Tariff Item 2202
99 90 and GST rate of 18% (CGST 9% + GGST 9%) is applicable .
Arivu Education Service KAR/AAR/116/2019  The Applicant provides the coaching service to under-graduate,
Educational (Karnataka AAR) -20 dated 30.09.2019 graduate and post-graduate degree, diploma and professional
Consultants Pvt. course students on a standalone bases or for any institution,
Ltd corporate, company, institutes, universities and colleges in all
subject
 The applicant collects certain amount as exam fee from the
students and remits the same to the respective institute or college
or universities without any profit element.
 In one such transaction the applicant collects CIMA (Chartered
Institute of Management Accountants) exam fee from the students
registered with applicant for coaching and remits the exact
amount collected to CIMA on behalf of the students. The following
question has been arised –
Does the activity of collecting exam fee (charged by any university or
institution) from the students and remitting to that particular university
or Institution without any value addition to it, amount to taxable service
Answer - The activity of collecting exam fee (charged by any university
or institution) from students and remitting the same to that particular
university or institution without any value addition to it is a service as a
pure agent and hence the value is excluded from the taxable value of the
applicant as per Rule 33 of the Central GST Rules / Karnataka GST Rules.
Mountain Trail Beverage KAR/AAR/115/2019  The applicant is in the business of preparation of beverages at he
Foods Private Manufacturer and -20 dated 30.09.2019 Chai point location and takeaway (parcel) prepared food products
Limited, seller at their outlets (restaurants).
(Karnataka AAR)  In addition, the company also sells packed ready to eat products,
confectionary and packed bakery products of various brands, co-
branded products, Loose leaf Tea, Assam Tea, Premium Tea
packets, Dip Tea bags, Chai Bottle, Chai Mugs. The following
Applicability of rate of GST on the packed food products
Answer - The sale of packed items like packaged food products which
cannot be consumed as is basis and that needs further cooking
operations and other packaged food products which are not processed
by the applicant and sold as purchased are taxable at the appropriate
rates and are not covered under the tax rate applicable to Group 99633
(HSN Code) as those relates only to services.
Admissibility of input tax credit on the packed food products sold.
Answer - The applicant is eligible to take credit of the applicable input
tax credit relatable to the supply of such goods.
Ascendas Maintenance of KAR/AAR/114/2019  The applicant is engaged in the business of operation and
Services (India) International Tech -20 dated 30.09.2019 maintenance of International Tech Park Bangalore
Pvt. Ltd. Park  The Applicant also facilitates the service of transportation to the
(Karnataka AAR) employees of the tenants of the business park
 For the provision of transport facilitation service, the Applicant
has entered into a contract with Bangalore Metropolitan Transport
Corporation(BMTC), the sole public bus transport provider for
Bengaluru. The following questions have been arised –
Whether the value of bus passes distributed by the applicant to the
commuters is to be included in the value of facilitation charges as per
section 15(2) of the CGST Act, 2017 and KGST Act, 2017?
Answer - The Value of the bus passes distributed by the applicant to the
commuters and the facilitation charges is to be included in the value of
services provided by the applicant.
Whether the supply of service in the hands of the applicant could be
classified as merely a supply of facilitation services between BMTC and
the commuters?
Answer - Regarding the second question of “whether the supply of
service in the hands of the applicant could be classified merely a supply
of facilitation service between BMTC and the commuter”, the answer is
in the “negative
VTS TF Air Manufacturer of Air KAR/AAR/113/2019  The applicant is engaged in the manufacture and distribution of
Systems Pvt. Ltd. Handling Units and -20 dated 30.09.2019 the Air Handling Units and Ventilation Units. The following
Ventilation Units questions have been arised –
(Karnataka AAR) Whether the Air Handling Unit is classifiable under 8414 80 90 or under
8415 90 00?
Answer - The Air handling units which are supplied by the applicant is
classified under HSN 8415 90 00.
Whether the Ventilation Unit is classifiable under 8414 80 90 or under
8415 90 00?
Answer - The Air Ventilators which are supplied by the applicant is
classified under HSN 8414 59 10
Karnataka Food Govt. Organization KAR/AAR/112/2019  The Applicant is a Government Company

& Civil Supplies (Karnataka AAR) -20 dated 30.09.2019  The applicant is hiring a Godoum of Central Warehousing
Corporation Corporation and paying storage charges for the agreed space for
storage.
 The applicant is engaged in the business of distributing Rice,
wheat, Palm Oil, Toor dal, and salt etc., under the Public
Distribution System allocated by the Government of Karnataka.
The following question has been arised –
Is it liable to pay GST on Total Storage charges or is it liable to pay GST
on taxable storage food commodities like Palm Oil, etc. Whether GST is
payable on the storage charges.
Answer - The services provided by the Central Warehousing Corporation
to the applicant are covered under renting of commercial space in
immovable property and not storage service of goods. The said service is
covered under SAC 997212 81 is liable to GST @18%
Manipal Energy Civil Construction KAR/AAR/111/2019  The Applicant , is engaged in the activity of undertaking civil
& Infratech Ltd Company -20 dated 30.09.2019 construction, mechanical structural work, erection of equipment,
(Karnataka AAR) electrical infrastructure including substations. etc. The following
Whether entry 3(vi)(a) to Notification No.8/2017 –Integrated Tax (Rate)

is applicable for services provided to Electricity Supply Companies
(wholly owned Government of Karnataka undertakings) by way of
construction, erection, commissioning, installation, completion, etc.,
which attracts levy of 12%.
Answer - The services provided by the applicant to the Electricity Supply
Companies are not covered under entry 3(vi)(a) of the Notification
No.12/2017-Central Tax (Rate) dated 28.06.2017 or under entry
3(vi)(a) of the Notification No.8/2017-Integrated Tax (Rate) dated
28.06.2017 as amended from time to time and consequentially are not
eligible to be taxed at a lower rate of 12% GST and hence are liable to be
taxed at 18% GST.
Embassy Building and KAR/AAR/109/2019  The applicant is engaged in building and managing industrial
Industrial Park managing industrial -20 dated 30.09.2019 warehousing spaces for consumers and industrial centers.
Private Limited warehousing spaces  The Applicant procures various goods and services from various
(Karnataka AAR) contractors for fitting-out of the warehousing spaces and provides
the subject space having with all facilities and infrastructure
facility on rent to various industrial consumers and manufacturers.
 Applicant procures various inputs which are installed in
warehousing spaces rented out by the Applicant. The following
“Whether input GST credit can be availed by the applicant on the inputs
i.e. Electrical Works, Pumps, Pumping systems and tanks, Lighting
system, Physical security system and Fire System”
Answer - The question is answered in the “negative” and input GST
credit cannot be availed by the applicant on the inputs i.e. Electrical
Works, Pumps, Pumping systems and tanks, Lighting system, Physical
security system and Fire System as it is blocked under section 17(5) of
the CGST Act 2017 and section 17(5) of the Karnataka Goods and
Services Tax Act, 2017, for the s explained.
Brightstone Supplier of Power KAR/AAR/108/2019  The applicant wanted to engage in Engineering, Procurement and
Developers System -20 dated 30.09.2019 Construction(EPC) Contract for supply of Solar Power Generating
Private Limited (Karnataka AAR) System and the operation and maintenance of the installed solar
power plants.
 The applicant wanted to enter into contract with various
developers who desire to set up and operate solar photovoltaic
plants for supply of power generated.
 Typically .a turnkey contract would be entered by the applicant to
do end to end setting up of a solar power plant which includes
supply of various goods . The following questions have been arised
–
Whether the supply of turn-key Engineering, Procurement &
Construction (EPC) Contract for construction of solar power plant
wherein both goods and services are supplied can be construed to be a
composite supply in terms of Section 2(30) of CGST Act, 2017?
Answer - The supply of turnkey Engineering, Procurement and
Construction (EPC) Contract for construction of solar power plant
wherein both goods and services are supplied can be construed to be a
composite Supply in terms of Section 2(30) of CGST Act, 2017.
Whether the supply of ‘Solar Power Generating System’ is taxable at 5%
GST?
Answer - The contract of the applicant is covered under works contract
under section 2(119) of the CGST Act and by item (ii) of entry no. 3 of the
Notification No. 11/2019 – Central Tax (Rate) dated 28.06.2017 up to
31.12.2018. From 01.01.2019, the same is taxable on the values worked
out separately for goods and services under both entry no. 38 of
Notification No.11/2019 -Central Tax (Rate) dated 28.06.2017 (as
amended by Notification No. 27/2018-Central Tax (rate) dated
31.12.2018) and Entry No. 234 of Schedule I of Notification No. 1/2017-
Central Tax (Rate) dated 28.06.2017 as amended by Notification No.
24/2018 — Central Tax (Rate) dated 31.12.2018, and the values must be
as per the explanation provided therein.
Wisdom Security Manpower Service KAR/AAR/107/2019  The applicant is in the business of providing manpower services.
Services Provider -20 dated 30.09.2019  The applicant is providing manpower services to M/s Karnataka
(Karnataka AAR) Rural Road Development Agency, (KRRDA) throughout Karnataka
State for their various locations as per their work orders against e-
Tender. The following question has been arised –
Is GST Applicable on man power services provided to Karnataka Rural
Road Development Agency?
Answer - The activity of providing manpower services like Data Entry
Operators, Field Engineers, Diploma Field Engineers, Senior Software
Professionals, Software Engineers for IT Cell, Graduate Assistant, Office
Assistant, Peon and Watchman to Karnataka Rural Road Development
Agency is not covered under entry no. 3 of Notification No. 12/2017-
Central Tax (Rate) dated 28.06.2017 and hence is not exempted from
GST.
Wework India Office Premises KAR/AAR/106/2019  The applicant is in the business of supplying shared works
Management provider -20 dated 30.09.2019 pace/office space to the freelancers, startups, small businesses and
Private Limited (Karnataka AAR) large enterprises.
 Towards this end, the Applicant procures goods and services from
various contractors for fitting-out of the works paces and provides
the said works pace on rent, to various companies and individuals
as sharing work-spaces. The following questions have been arised
–
Whether input GST credit can be availed by the applicant on the
detachable 14mm Engineered Wood with Oak top Wooden Flooring
which is movable in nature and capitalized as “furniture and fixture”,
and is not capitalized as “immovable property”?
Answer - The input tax credit of GST can be availed by the applicant on
the detachable 14 mm Engineered wood with Oak top wooden flooring
which is movable in nature and capitalized as ‘furniture”
Whether input GST credit can be availed by the applicant on the
detachable sliding and stacking glass partition which is movable in
nature and capitalized as “furniture and fixture”, and is not capitalizes as
an immovable property?
Answer - The input tax credit of GST is not available on the detachable
sliding and stacking glass partitions.
Matrix Imaging Healthcare Service KAR/AAR/105/2019  The applicant is in the business of providing health care services
Solutions India Provider -20 dated 30.09.2019 to the Government Hospitals only on PPP Model for a limited
Private Limited (Karnataka AAR) contract period.
 All expenditure related to the services provided by the applicant
are borne by the applicant themselves, and the applicant receives
the bills for the same by vendors of different GST slabs. The
following questions have been arised –
Whether they, being a health care service provider, are exempted from
tax or not?
Answer - The diagnostic services provided by the applicant to Hospitals
and other establishments are covered under entry no. 74 of the
Notification No.12/2017- Central Tax (Rate) dated 28.06.2017 and
hence are exempted from CGST. Similarly, the services are also exempted
under the Karnataka Goods and Services Tax Act, as it is covered under
entry no.74 of Notification (12/2017) No. FD 48 CSL 2017 dated
29.06.2017.
Krish Biotech Research Center KAR/AAR/110/2019  The applicant is engaged in the activity of technical testing and
Research Pvt. (Karnataka AAR) -20 dated 30.09.2019 analysis. The following questions have been arised
Ltd  Whether the activity of technical testing and analysis carried out
by KBRPL is liable to Goods and Services Tax under the provisions
of Central Goods and Services Tax Act, 2017 read with Karnataka
Goods and Service Tax Act, 2017, the Rules framed thereunder and
Notifications issued from time to time. The following questions
have been arised
Answer - The activity of technical testing and analysis carried out by the
applicant is a “supply of services” under the GST Acts.
Where the material for testing and analysis is sent from outside India to
KBRPL and on which KBRPL carries out testing and analysis and issues
certificate based thereon to the person not residing in India, whether it
can be said that there is no supply by KBRPL involved in terms of Section
7 Central Goods and Services Tax Act, 2017 read with Karnataka Goods
and Service Tax Act, 2017, the Rules framed thereunder and
Notifications issued from time to time.
Answer - The activity of technical testing and analysis carried out by the
applicant for consideration and supplied to a person outside India is also
a “supply of service” under the GST Act.
Where the customer providing the material is not residing in India and
sends material from outside India to KBRPL in India, for carrying out
testing and analysis and issuance of certificate thereafter, such an
activity if held to be supply in terms of Section 7 of the Central Goods
and Services Tax Act, 2017 read with Karnataka Goods and Service Tax
Act, 2017, the Rules framed thereunder and Notifications issued from
time to time, and where payments are received in convertible foreign
currency, whether Invoice in terms of Section 31 of the Central Goods
and Services Tax Act, 2017 read with Karnataka Goods and Service Tax
Act, 2017, the Rules framed thereunder and Notifications issued from
time to time, can be issued without charging Goods and Services Tax
therein.
Answer - The applicant is required to issue a tax invoice for the supply of
service made even when the recipient of such supply is a person located
outside India and the consideration is received in convertible foreign
exchange.
Whether the services of technical testing and analysis provided by
KBRPL to customers located outside India can be regarded as export of
services as per section 2(6) of the Integrated Goods and Services Tax,
2017?
Answer - No advance ruling is given determining whether the
transaction is an “export of services” as the same involves the
determination of place of supply.
Teamview Construction KAR/AAR/104/2019  The applicant stated that in the 34th GST Council meeting held on
Developers LLP Company -20 dated 30.09.2019 19.03.2019 regarding the construction service, new rates of taxes
(Karnataka AAR) were made available, 1% without ITC on construction of affordable
houses and 5% without ITC on construction of —
a) All houses other than affordable houses in ongoing projects whether
booked prior to or after 01.04.2019.
b) All houses other than affordable houses in new projects
c) Commercial apartments such as shops, offices, etc. in a residential real
estate project in which the carpet area of commercial apartments is not
more than 15% of total carpet area of all apartments.
Whether the above rates are applicable to constructions comprising
entirely of construction of commercial space. If not, what is the rate of
tax applicable both with ITC and without ITC?
Answer - The tax rate applicable on the supply of construction service to
the land owner in lieu of transfer of development rights to the promoters
portion is liable to tax at 9% under CGST and 9% KGST under entry no.
3(xii) of the Notification No. 11/2017 — Central Tax (Rate) dated
28.06.2017 as amended by Notification No. 3/2017-Central Tax (Rate)
dated 29.03.2019. The applicant is eligible for input tax credit on the
same.
In the instant case can the applicant, the service provider of construction
of commercial space utilise the ITC relating to the construction activity
on supply of other goods and services?
Answer - Since the applicant is capitalizing his portion of the building as
an immovable property, the applicant is not eligible to claim input tax
credit on the inputs and input services to the extent used for such
construction as per section 17(5)(d) of the CGST Act, 2017.
Can input tax paid on inputs relating to construction activity i.e. on
construction of buildings / built up space be utilised against the output
tax payable on letting out of the same space?
Answer - Since the input tax credit is not available relating to his portion
of the constructed building (as answered in 2 above), the same is not
available for utilization of it against the output tax payable on letting out
of the same space.
Tarun Realtors Installation Service KAR/AAR/103/2019  The Applicant is developing a shopping Mall Mantri Arena Mall
Private Limited (Karnataka AAR) -20 dated 30.09.2019 (Schedule Property) with all amenities of entertainment.
 The Applicant is entering into various lease agreements with their
customers / tenants (Service recipients) and will be leasing all
unit(s) at the Mall together with the right to use the staircases,
common areas and other common facilities. The following
Whether taxes paid on procurement of goods and/or services for
installation of the following, hereinafter referred to as “Installations”, are
regarded as blocked credits under Section 17(5) of the CGST Act, 2017?
(a)Chillers,(b) Air Handling Unit (AHU),(c)Lift, Escalators and
Travellator, (d) Water Treatment Plant (WTP), (e) Sewage Treatment
Plant (STP), (f) High Speed Diesel Yard (HSD), (g) Mechanical Car Park
(MLCP), (h) Indoor / Outdoor Surveillance System (CCTV), (i) D.G.Sets,
(j) Transformers, (k)Electrical wiring and fixtures (l) Public Health
Engineering (PHE), Fire-fighting and water management pump system.
Answer - The taxes paid on procurement of goods and/or services for
installation of the Installations as listed in the application are regarded
as blocked credits under Section 17(5) of the CGST Act, 2017.
Acharya Shree Religious Charitable KAR/AAR/102/2019  The Applicant is a Religious Charitable Trust
Mahashraman Trust -20 dated 30.09.2019  The applicant is principally engaged in the field of spreading
Chaturmas (Karnataka AAR) knowledge and advancement of Jab Dharma. The following
Pravas questions have been arised –
Vyavastha Whether the applicant is liable to pay tax on renting of temporary
Samiti Trust residential rooms for consideration to the devotees and renting of space
for shops and stalls for the purpose of religious programmers where the
predominant object is not to do business but for advancement of
religion?
Answer - The applicant is liable to pay tax in renting of temporary
residential rooms for consideration to the devotees and renting of space
for shops and stalls.
Whether the applicant is liable to pay tax on renting of temporary
residential rooms as per the following categories, to the devotees to stay
for the purpose of religious programmers where charges per room is
less than one thousand per day, if answer to the question 1 is yes?
Category-I: 2 BHK 430 sq.ft., including facilities such as water, electricity,
cot, bed, pillow, bedspread, one AC, and having two rooms, hall, kitchen,
rest-room + toilet, with cooking facility and no cleaning services.
Category-II: 1 BHK 300 sq.ft., including facilities such as water,
electricity, cot, bed, pillow, bedspread, one AC and having one room, hall,
kitchen, rest-room + toilet, with cooking facility and no cleaning services.
Category-III: Single room, 100 sq.ft., including facilities such as water,
electricity, cot, bed, pillow, bedspread, common rest rooms and toilets
and no cleaning and cooking facility services.
Category-IV: Single room, 150 sq.ft., including facilities such as water,
electricity, cot, bed, pillow, bedspread, one AC and having rest room and
toilet. No cleaning and cooking facilities.
Category-V: Dormitory consisting 12 beds, including facilities such as
water, electricity, two AC, bed, pillow, bedspread, common rest rooms
and toilets. Charges per bed ranging from Rs.250-00 per day.
Answer - The applicant is liable to pay tax on renting of temporary
residential rooms of all categories if the declared tariff of a unit of
accommodation is Rs.1000-00 or more per day or equivalent.
c) Whether applicant is liable to pay tax on renting of space for stalls,
where the predominant object is not to do business but for advancement
of religion, if answer to the question 1 is yes?
Answer - The applicant is liable to pay tax on renting of space for stalls.
d) Whether the applicant is liable to pay tax on supply of food and
beverages at subsidized rates to the devotees, where the predominant
object is not to do business but for advancement of religion?
Answer - The applicant is liable to pay tax on supply of food and
beverages at subsidized rates to the devotees
e) Whether the applicant is liable to pay tax on providing space for
registered person without consideration for supply of food and
beverages to the devotees, where consideration is received by registered
person directly from devotees?
Answer - The applicant is liable to pay tax on providing space for
registered person without consideration for supply of food and
beverages to the devotees, only if the applicant and such registered
person are covered under the definition of “related persons” as defined
in Explanation to Section 15 of the CGST Act, 2017.
f) Whether applicant is liable to pay tax for acting intermediary for
booking hotel rooms to the pilgrims from outside?
Answer -The applicant is liable to tax for acting as an intermediary for
booking of hotel rooms to the pilgrims from outside, if he does not
satisfy all the conditions prescribed for a pure agent (i.e the services
must be procured from suppliers of accommodation service in addition
to the service he supplies on his own account).
Qatro Rail Tech Construction KAR/AAR/93/2019-  The applicant undertakes works of supply and installation, testing
Solutions Company 20 dated 27.09.2019 and commissioning of automatic signaling equipment of Indoor
Limited (Karnataka AAR) and Outdoor, LV Gates for Alstom Systems Pvt Ltd.
 The main contractors participate in the tender and get the work
order from Railways for execution of work
 In turn the main contractor, places the orders on the applicant
under bill to ship to model i.e. to execute the work of supply of
goods or services or both for railways in the premises of Railways
only.
 The main contractor releases the payments towards applicant’s
bills after getting the certification from the Railways as per their
standard procedures. The following questions havebeen arised –
What is the rate of tax for the sub-contractors who executes the works
contract work like supply of goods or services or both pertaining to
Railways based on the order received from the main contractor who got
the work order directly from Railways.
Answer - The contract work of the applicant to the main contractor, who
is executing, the works contract to M/s DRCCIL, is liable to tax at 12% as
amended by Notification No.20/2017 – Central Tax (Rate) dated
22.08.2017.
Does the rate of tax of 6% as per serial no.3(v) of Notification
No.11/2017- Central Tax dated 28.06.2017 as amended, applicable to
sub-contractors or not?
Answer - The date of application of the above rate of tax of 12%is from
22.08.2017.
Shimsha Works Contract KAR/AAR/94/2019-  The applicant is in the business of executing civil works contract.
Infrastructures (Karnataka AAR) 20 dated 27.09.2019  He states that the work order for construction of houses under
“Pradhan Mantri Awas Yojana” has been given to on sub-contract
basis. The following question has been arised –
What is the GST rate applicable for sub-contract (works contract) for
construction of independent residential units for weaker sections of
society under “Pradhan Mantri Awas Yojana”. The rate of tax is 12% for
works contract under Pradhan mantri Awas Yojana as per serial no. 3 of
Notification No.1/2018- Central Tax (Rate) dated 25.01.2018. However,
there is nothing specified on rate applicable for sub-contract for projects
under “Pradhan Mantri Awas Yojana” in the subsequent amendment to
the notification.
Answer - The sub-contract of construction of independent houses by the
applicant under the main contract of construction of houses pertaining
to the Pradhan Mantri Awas Yojana is covered under sub-item (c) of item
(iv) of serial number 3 of Notification No. 11/2017 – Central Tax (Rate)
dated 28.06.2017 as amended by Notification No. 1/2018 -Central Tax
(Rate) dated 25.01.2018 and is liable to GST at 12%.
VE Commercial Large Vehicle Seller KAR/AAR/95/2019-  The applicant is a joint venture between the Volvo Group and
Vehicles Limited (Karnataka AAR) 20 dated 27.09.2019 Eicher Motors Limited. They are in the business of selling Volvo
branded trucks and thereafter providing after sale support
services, including warranty services for Volvo branded trucks and
buses in India. The following questions have been arised –
Whether Notification No.45/2017 – Central Tax (Rate) dated November
14th, 2017 is applicable on supply of trucks and its spare parts to Public
Funded Research Institutions?
Answer - The applicant is providing composite supply of goods and
services to the customers where in the principal supply is that of goods
or services depending on the nature of individual case.
Whether the supplies made by the Applicant to Volvo Sweden is a supply
of services?
Answer - The transaction is an intra-State or inter-State transaction (but
not export transaction) depending on the place of supply
Whether the supplies by the Applicant amounts to export of services to
Volvo Sweden and hence zero rated under GST law?.
Answer - Since this transaction is not an export of services, the
transaction is not a “Zero-rated Supply” under the IGST Act.
Juniper Import and sale of KAR/AAR/96/2019-  The applicant is engaged in import and sale of networking
Networks networking 20 dated 27.09.2019 equipments to customers. in India in provision of maintenance
Solution Private equipments contracts (AMC) pertaining to the equipments supplied. The
Limited (Karnataka AAR) following question has been arised –
Whether delivery of spares by JNSIPL, Karnataka (i.e. the applicant)
would constitute a supply under Schedule I of the CGST Act, 2017, by the
applicant to JNSIPL, Maharashtra?
Answer - The delivery of spares by the applicant to the ultimate
consumer on account of M/s. JNSIPL, Maharashtra, where invoice is
raised against M/s JNSIPL, Maharashtra and the goods are delivered to
the ultimate consumer of M/s JNSIPL, Maharashtra, would not amount to
a supply to the ultimate consumer under the GST Act. However, the
supply is made to M/s JNSIPL, Maharashtra and invoice needs to be
raised on them.
M.K. Agro Tech Edible oil supplier KAR/AAR/97/2019-  The applicant states that they arc into the business of supplying
Pvt. Ltd. (Karnataka AAR) 20 dated 27.09.2019 edible oil and they import edible grade Crude Oil without any
separate charges for transportation from other countries to Indian
port on CIF basis.
 When it enters the. Indian Port, Basic Customs Duty and applicable
Cess along with LOST is paid. The following question has been
arised –
Whether under Reverse Charge Mechanism, IGST should be paid by the
importer on ocean freight on the case of CIF basis contract?
Answer - Subject to the final decision in the issue by the Hon’ble Court, it
is ruled that IGST should be paid by the importer on ocean freight in case
of CIF basis contract, under Reverse Charge.
Saravana GTA Service KAR/AAR/98/2019-  The following question has been arised –
Perumal (Karnataka AAR) 20 dated 27.09.2019 The applicant is a registered GTA, as per the Notification No.12/2017 –
Central Tax (Rate) dated 28.06.2017. Can applicant hire vehicles to
another GTA?
Answer - The registered person can be a Goods Transport Agency and
also a supplier of goods vehicles to another GTA on hire basis at the
same time subject to the appropriate tax treatments as notified in
Notification No.11/2017- Central Tax (Rate) dated 28.06.2017,
Notification No.12/2017- Central Tax (Rate) dated 28.06.2017 and
Notification No.13/2017- Central Tax (Rate) dated 28.06.2017, as
amended from time to time.
Tata Coffee TEA /Coffee Business KAR/AAR/99/2019-  The applicant states that he is a part of the Tata Group of
Limited (Karnataka AAR) 20 dated 27.09.2019 Companies and is engaged in the business of Coffee /Tea / Pepper
plantation.
 In the plantation, certain trees are grown for the purpose of
“shade” of coffee crop. The following questions have been arised –
Whether the legally binding and prescribed activity of depositing the
timber / wood by the applicant with the Government Timber Depot for
disposal as per the provision of Section 104 of the Karnataka Forest Act
will constitute a “supply” and therefore subject to payment of GST for
keeping the goods at the custody of the auctioneer i.e. Government
Timber Depot?
Answer - The transaction of depositing timber with the Government
Timber depot for disposal would amount to “supply” within the meaning
assigned to it under the GST Act and GST is chargeable on the Value, of
such supply.
If GST applicable on depositing timber with the auctioneer, on what
value GST is chargeable in the invoice by the applicant?
Answer - The value of supply of timber to the Depot by the applicant
shall be the open market value or the value as may be determined under
Rule 30 or Rule 31 in that order.
Whether the payment of GST on the full amount by the auctioneer i.e.
Government Depot, will be the complete discharge of liability in the
hands of the applicant and hence the applicant is not required to charge
any GST while depositing as well as receiving the net consideration from
the auctioneer?
Answer - There is no provision in the GST Act for shifting of the tax
liability and considering that as a deemed discharge of liability. There
are two supplies of timber involved in the chain of transactions, one
when the timber is handed over to the depot by the applicant and the
second when the timber is sold by the depot. Both are independent
supplies in the eyes of the GST Act and hence the tax needs to be
discharged at both stages.
If the transaction is supply in the hands of the applicant, what is the time
of supply of timber?
Answer - The time of supply is the time of removal of timber/ wood by
the applicant for supply to the depot.
If the transaction is considered as “supply” in the hands of the applicant
when consideration is not fixed / known at the time of supply, when
would be the time of supply and when the applicant has to remit the tax
on what value? This is especially where the Government Timber Depot
decides the time of auction and the applicant does not have any control
on this process.
Answer - It is the repeat of the earlier questions and hence not answered
again. It is pertinent to note that the time of second supply involving
timber i.e. by the depot (agent) to the third party does not have any
impact on the value or time of supply of the first supply, i.e. supply of
timber/ wood by the applicant to the depot for sale.
Should GST be paid by the applicant on supervision charges collected by
the Government Timber Depot under Reverse Charge as per the Sl.No.5
of Notification No.13/2017?
Answer - The activity of providing supervision services is not covered
under the exceptions in entry 5 of Notification No.13/2017- Central Tax
(Rate) dated 28.06.2017, the same is liable to tax under reverse charge
and this is subject to the condition that the Government Timber Depots
are Government Departments, the applicant is liable pay tax on the
receipt of supervision services. In case the Government Timber Depots
are= not Government Department then the transaction would not be
covered under Notification No.13/2017- Central Tax (Rate) dated
28.06.2017 and such reverse charge mechanism shall not be applicable
and the Government Timber Depot shall collect the GST and issue
invoice to the applicant.
Datacon Printing Business KAR/AAR/100/2019  The Applicant is engaged in offset printing of Answer booklets,
Technologies (Karnataka AAR) -20 dated 27.09.2019 center pinning and hand numbering. The following questions have
been arised –
We execute the work contract for customers, that is offset printing of
Answer booklets, centre pinning and hand numbering, accordingly we
have classified it under HSN Code No. 998912 attracting 12% GST
however the other vendors for the said work seems to have applied slab
rate of 18% and hence ruling is requested.
Answer - The supply of printed, center pinned and hand numbered
answer booklet to the Karnataka State Secondary Education Board
constitutes supply of goods falling under the Heading 4802 of entry 112
of the Schedule 11 to the Notification 01/2017 central tax (Rate) dated
28/06/2017 and taxable at 6% CGST and 6% SGST.
Sri Roopesh Transportation of Fuel KAR/AAR/101/2019  The applicant is proprietary concern engaged in the business of
Kumar (Karnataka AAR) -20 dated 27.09.2019 excavation and transportation of RDF (Refused derived fuel) by
using earth-moving equipments and tipper.
Whether the applicant has to charge GST for the service (providing
Hydraulic excavator and ten wheeler tippers to transport RDF (inerts)
from KCDC processing plant Bommanahalli to Bellahalli Land fill site
near Yelahanka) done to government organization? If so at what rate?
Whether this service (providing Hydraulic excavator and ten wheeler
tippers to transport RDF (inerts) from KCDC processing plant
Bommanahalli to Bellahalli Land fill site near Yelahanka) done to
government organizations is exempted by way of Entry No.3 of the
Notification No 12/2017 which provides exemption to Pure service
(Excluding works contract service or other composite supplies involving
supply of any goods) provided to the Central Government, State
Government authority or Union territory or local authority or a
Government Entity by way of any activity in relation to any function
entrusted to a Panchayat under article 243 G of the constitution or in
relation to any function entrusted to a Municipality under article 243 W
of the Constitution?
Whether activity done by us is in relation to function entrusted to a
municipality under 243W. Whether any exemption is available under
GST in respect of service rendered by us to KRIDL (which is a
Government Organization)?
Whether exemption is available under GST in respect of service
rendered by us to KRIDL (Which is a Government Organization)?
The applicant has subsequently withdrawn the third question.
Answer - The activity undertaken by the applicant is exempt from
payment of taxes as per entry number 3 of Notification No. 12/2017-
Central Tax (Rate) dated 28.06.2017 as amended by Notification No.
2/2018 – Central Tax (Rate) dated 25.01.2018 with effect from
25.01.2018.
Cartus India Relocation KAR/AAR/92/2019-  The Applicant is engaged in supply of ‘Relocation Management
Private Ltd Management Service 20 dated 27.09.2019 Service’ to its clients located in India, which primarily involves
(Karnataka AAR) facilitation/administration/management of relocation of client’s
employees from one location to another.
 In this regard, the Applicant enters into relocation service
agreements/ statement of work with its clients. The following
“Whether the gamut of services collectively referred to as ‘Relocation
Management Service’ provided by the Applicant, would constitute as a
composite supply or a mixed supply for the purpose of taxability under
GST?”
Answer - The services supplied by the applicant do not constitute a
Composite Supply and would be a mixed supply, when the services are
billed for a single price in case where the relocation related services are
actually provided by them.
The services provided to the company as an agent are “management
support services of relocation related services” which is a single service
covered under SAC 9985 and is covered under entry 23(11) of
Notification No.11/2017- Central Tax (Rate) dated 28.06.2017.
VAPS Supply of e-campus KAR/AAR/91/2019-  The applicant is engaged in supplying c-campus solutions to
Knowledge solutions 20 dated 26.09.2019 various organisations and the consideration is received as a
Services Pvt. (Karnataka AAR) onetime investment and also running maintenance.
Ltd.  The consideration is also inclusive Of software updation, training
and staff for teaching. The entire solution is a single package and
cannot be broken and supplied as there is no piece meal supply.
The following questions have been arised –
What is the HSN Code and rate of tax payable under GST Act for the e-
campus solutions supplied by the applicant?
Answer - The supplies made by the applicant are covered under SAC
997329 and is liable to tax at 18% GST
Sagas Autotec Supplier of LPG KIT KAR/AAR/90/2019-  The applicant states that they are into the business of supplying
Pvt. Ltd., (Karnataka AAR) 20 dated 26.09.2019 LPG Conversion Kits which can be fitted to the Petrol and Diesel
Vehicles to convert them to run with LPG.
 The applicant states that Conversion Kit involves all the
components for a Petrol run vehicle to run on LPG or CNG as the ca
se may be . The following questions have been arised –
Classification of LPG Conversion Kit for Automobiles
Answer - The LPG Conversion Kits are classifiable under HSN 8409 99 90
and the same are covered under serial no.116 of Schedule IV to. the
Notification No. 01/2017 -Central Tax (Rate) dated 28.06.2017 and
hence liable to tax at 14% under the CGST Act, 2017. Similarly the same
are liable to tax at 14% under the Karnataka Goods and Services Tax Act,
2017 in entry no. 116 of Schedule IV of Notification (01/2017) No. FD 48
CSL 2017 dated 29.06.2017.
Sringeri Yogis Tobacco. Leaves KAR/AAR/89/2019-  The Applicant is an unregistered dealer engaged in trading of
Pai Trader 20 dated 26.09.2019 tobacco. leaves. He procures the same from wholesalers and sells it
(Karnataka AAR) in the retail market. The following questions have been arised –
Whether the Tobacco leaves attracting tax at the rate of 5% on forward
charge or whether such Tobacco leaves can be classified as
Unmanufactured tobacco ;tobacco refuse {other than tobacco leaves}
(other than bearing brand name)
Answer - The commodity in question is covered under the tariff heading
2401 10 20 and is covered by entry no. 13 of Schedule IV of Notification
No. 1/2017-Central Tax (Rate) dated 28.06.2017 attracting a tax of 28%
under the GST Act
Unmanufactured tobacco (without Lime tube)-bearing a brand name
Unmanufactured tobacco (with lime tube)-bearing brand name other
manufactured tobacco and manufactured tobacco substitutes:
“Homogenized” or “reconstituted” tobacco: tobacco extracts and
essences (including biris) which attract a rate of tax 28%.
Answer - The transactions of the applicant in question is not covered
under Notification number 4/2017-Central Tax (Rate) dated 28.06.2017
and hence not liable under reverse charge mechanism.
Karnataka Co- Milk Processor KAR/AAR/88/2019-  The applicant is a registered society under Co-operative Society
operative Milk (Karnataka AAR) 20 dated 26.09.2019 Act 1959 in Karnataka and is engaged in processing of milk and
Producers milk products wherein its district co-operative unions arc
Federation Ltd., shareholders of the organizations. The following questions has
(Formerly known been arised –
as KMF) Whether the Flavored Milk is liable to be classified under HSN 0402 99
90 or under 2202 99 30 or under any other Chapter?
Answer - The applicant is not liable to deduct tax at source as per
provisions of section 51 of CGST ACT towards payments made to
suppliers of taxable goods or services or both, as they are not covered
under any of the clauses of Section 51(1) of the CGST / KGST Act 2017.
International Flower Auctioneer KAR/AAR/87/2019-  The applicant states that they are in the business of auctioning
Flower Auction (Karnataka AAR) 20 dated 26.09.2019 flowers and are a commission agent for the flower growers.
Bangalore  The applicant creates a platform for both growers and buyers who
can earn great profits. It is funded by Centre and State to facilitate
auction service and develop floriculture. The following question
has been arised –
Whether the “commission earned from auctioning of flowers is covered
under entry no. 54(e) & (g) of Notification No.12/2017 – Central Tax
(Rate) dated 28.06.2017 and entry no. 54(e) & (g) of Notification
(12/2017) FD 48 CSL 2017 dated 29.06.2017?
Answer - The commission received by the applicant for facilitating the
purchase and sale of cut flowers is covered under clause (g) of the entry
54 of the Notification No.12/2017-Central Tax (Rate) dated 28.06.2017
and hence exempted from CGST. Similarly, the services are covered
under clause (g) of entry no.54 of the Notification (12/2017) No. FD 48
CSL 2017 dated 29.06.2017 and hence are exempted from tax under the
Karnataka Goods and Services Tax Act, 2017.
Sri DMS Hospitality Service KAR/AAR/86/2019-  The applicant company states that the company is facility
Hospitality Provider 20 dated 25.09.2019 providing services such as supply of services, accommodation
Private Limited (Karnataka AAR) services provided by inns, guest house or place for lodging
purposes and Rental or leasing services involving own or leased
residential property.
 The applicant company has entered into agreement with landlord
Dr Banraji for getting a building exclusively used the schedule
premised for accommodation purpose.
 Further the applicant company has entered in to leave and licensee
agreement with Sodexo Food Solutions India Private Limited for
providing the sub lease (sub let) of scheduled premises and also
provided facilities as per requirement of Sodexo Food Solutions
India Private Limited Staff and Executives for residential
accommodation. The following questions have been arised –
Classification of service provided by Sri DMS Hospitality Private Limited
to Sodexo Food Solutions India Private Limited?
Answer - The Classification of service provided by Sri DMS Hospitality
Private Limited to Sodexo Food Solutions India Private Limited is
covered under SAC 997212 and hence under entry no. 16 of Notification
No.11/2017 – Central Tax (Rate) dated 28.06.2017 and the security
services provided is covered under SAC 998529 and hence under entry
23(ii) of Notification No.11/2017- Central Tax (Rate) dated 28.06.2017
and are hence liable to tax at respective rates.
Classification of service provided by the Building owner to Sri DMS
Hospitality Private Limited?
Answer - The Classification of service provided by the building owner to
M/s Sri DMS Hospitality Private Limited is covered under SAC 997212
and hence liable to tax under entry no. 16 of Notification No.11/2017 –
Central Tax (Rate) dated 28.06.2017.
Applicability of GST Notification No. 12/2017-Central tax (Rate) dated
28th June 2017, “Services by way of renting of residential dwelling for
use as residence” is exempt from GST?
Answer - The entry no.12 of Notification No.12/2017- Central Tax (Rate)
dated 28.06.2017 – “services by way of renting of residential dwelling
for use as residence” is not applicable to the present case on hand
Applicability of GST on EMI per month charged from Sodexo Food
Solutions India Private Limited and security services provided by Sodexo
Food Solutions India Private Limited?
Answer - The EMI charged on the goods supplied is an installment for
the goods transferred and is a supply of goods under clause 1(c) of
Schedule II to the CGST Act and hence is liable to tax at the rate
applicable to each of the goods supplied at the time of delivery of such
goods.
Cadmaxx Registered Trust KAR/AAR/85/2019-  The applicant states that they are a registered Trust under section
Solutions (Karnataka AAR) 20 dated 12A of the Income Tax Act and also an approved NEEM (National
Education Trust Employability Enhancement Mission) Facilitator under All India
Council for Technical Education Regulation 2017. The following
Under this scheme the resource provided by trust, these called as “On
Job Trainee”. It will be paid monthly stipend amount determined by the
client and Trust. The Trust is expected to collect stipend amount from
the client and transfer the entire amount to the trainee – Does this
stipend reimbursement attracts GST or not?
Answer - The reimbursement of the stipend paid to the trainees does not
attract tax under the GST Acts.
The Trust is expected to keep training the trainee for acquainting the
skills and enhancement of employability. The Trust will charge a
predetermined training charges – Does this attract GST or not?
Answer - The additional training to the trainees for which the training
fees is paid by the trainer is taxable under entry no. 35 of Notification
No.11/2017 – Central Tax (Rate) dated 28.06.2017 and liable to tax at
the rate 9% under CGST Act and similarly taxable at 9% under the
Karnataka Goods and Services Tax Act, 2017 under entry no. 35 of
Notification (12/2017)No. FD 48 CSL 2017 dated 29.06.2017.
The Trust also obtains Group Health Insurance Policy and Workman
Compensation Policy for the trainee’s deployed at client place. Trust
recovers this amount on monthly basis, the rate which is determined
based on the premium amount. – Does this attract GST or not?
Answer - The reimbursement of Group Insurance and Workmen
Compensation premium by the trainer company to the applicant is not
liable to tax under the GST Acts
The Trust is also obliged to recover the expenditure, then against on
boarding the trainee – Does this attract GST or not?
Answer - The Sourcing fees collected by the applicant from the trainer
companies is liable to tax at 9% CGST under entry no. 23(ii) of the
Notification No.11/2017- Central Tax (Rate) dated 28.06.2017. Similarly
it is taxable at 9% under the Karnataka Goods and Services Tax Act, 2017
under entry no.23(ii) of Notification (12/2017) No.FD 48 CSL 2017
dated 29.06.2017.
If client finds our trainee suitable for absorption of the roles of the
Company, trust would like to charge certain amount on-Rolls conversion
charges – Does this attracts GST or not?
Answer - The “On roll Conversion charges” collected by the applicant
from the trainer companies is liable to tax at 9% CGST under entry no.
23(ii) of the Notification No.11/2017- Central Tax (Rate) dated
28.06.2017. Similarly it is taxable at 9% under the Karnataka Goods and
Services Tax Act, 2017 under entry no. 23(ii) of Notification (12/2017)
No. FD 48 CSL 2017 dated 29.06.2017.
Sameera Trading Electricity Service KAR/AAR/84/2019-  The applicant states that they are into the business of generating
Company Provider 20 dated 25.09.2019 electricity from Wind Mills and have installed 108 wind mills.
(Karnataka AAR)  They entered into a power purchase agreement with Bangalore
Electricity Supply Company Limited.
 The applicant is now desirous to sell 42 mills located in one
geographical area on as is where basis without dismantling them.
The land lease is to be got transferred by the buyer from the
Government and the buyer has to enter new electricity purchase
agreement with the Government. The following question has been
arised
Whether GST is applicable on local sale of used second hand Wind
Turbine Generator (WTG) / (Wind Mill) with accessories?
Answer - The Supply of Used Wind Turbine Generator (WTG) or Wind
Mill with accessories is a composite supply of Wind Mills and is liable to
tax at 2.5% under CGST Act, 2017 in terms of entry 234 of Schedule I of
Notification No.1/2017 – Central Tax (Rate) dated 28.06.2017
Alcon Consultancy services KAR/AAR/83/2019-  The applicant states that they are in the business of providing
Consulting (Karnataka AAR) 20 dated 25.09.2019 Consultancy services, like surface survey and map making, Project
Engineers (India) management consultancy services for construction projects,
Pvt. ltd. Engineering Advisory services and technical testing analysis
services to the General Public, State Government Agencies, and
Central Government throughout the country.
 The applicant states that while providing the above said services,
some of the expenses are incurred by their employees on behalf of
the Company. The following questions have been arised-
Whether the expenses incurred by the Staff members on behalf of the
Company exceeding Rs.5000-00 a day and then reimbursed periodically
are liable to tax
Answer - The amounts paid to the employees of the applicant company
as reimbursement of expenses incurred by them in the course of
employment of the applicant company are not liable to tax under the
provisions of the Goods and Services Tax Act, 2017 as the transaction of
the services supplied by a supplier to the employee and paid by the
employee is liable to tax after 30.09.2019.
Whether RCM is applicable on remuneration paid to the Directors.
Answer - The remuneration paid to the Director of the applicant
company is liable to tax under reverse charge mechanism under sub--
section (3) of section 9 in the hands of the applicant company as it is
covered under entry no. 6 of Notification No. 13/2017-Central Tax
(Rate) dated 28.06.2017.
Conservia Manufacturer and KAR/AAR/82/2019-  The applicant states that he is in the business of manufacturing
Ecocrafts India seller of Areca Palm 20 dated 25.09.2019 and sale of Areca Palm Leaf Plates (machine pressed), one of the
Private Limited., Leaf Plates important commercial crops of Malenadu. The following question
(Karnataka AAR) has been arised-
What is the rate of tax applicable under GST on Areca Palm Leaf Plates?
Answer - The Areca Leaf plates made out of pericarnium of areca leaves
are liable to tax at 5% from 22.09.2017 under the GST Act as per entry
no. 198A of Schedule I of Notification No. 11/2017 – Central Tax (Rate)
dated 28.06.2017 as amended by Notification No.27/2017 – Central Tax
(Rate) dated 22.09.2017.
The Nursery Works Contract KAR/AAR/81/2019-  The applicant states that he is in the business of maintaining the
Men Co- (Karnataka AAR) 20 dated 25.09.2019 gardens and landscape development for State and Central
Operative- Governments, local bodies and government undertakings.
Society  He also stated that he has been providing pure services (excluding
works contract services and other composite supplies not
involving any goods) to these recipients of services. The following
questions have been arised-
Whether the landscape development and maintenance of garden work
for State and Central Government Departments, all government local
bodies (Municipalities and Corporations) etc. and other government
undertakings through contract from sub-contracts attracts GST as
inward supplies from those vendors?
Answer - Even after assuming the activity of the applicant being either
covered in entry no.3 or entry no.3A of the Notification No.12/2017-
Central Tax (Rate) dated 28.06.2017 (as amended), the activity supply
by the sub-contractor to the applicant of execution of the sub-contract
work of the said activity would not be exempt as it is not covered either
in entry no.3 or entry no.3A of the Notification No.12/2017- Central Tax
(Rate) dated 28.06.2017 (as amended), as the applicant being the
recipient of such service is not covered under the class of recipients
enumerated in the said entries.
Asiatic Clinical Clinical Trial Activity KAR/AAR/80/2019-  The Applicant is engaged in the activity relating to the
Research Private (Karnataka AAR) 20 dated 24.09.2019 management of clinical trials on behalf of Asahi Kasei Pharma
Limited, America Corporation, USA. The following question has been
arised-
Whether the applicant acts as a ‘Pure Agent’ while receiving amounts
from the foreign clients and passing it on to the Local Research
Institutions.
Answer –The applicant qualifies to be a pure agent in receiving amounts
from the foreign clients and passing it on to the local research institute
as per agreement placed before Authority
Sharma Transport Business KAR/AAR/79/2019-  The Applicant is engaged in the business of transportation of
Transports (Karnataka AAR) 20 dated 24.09.2019 passengers and other ancillary &, related services.
 The applicant also renders Employee transportation service to
various corporate Companies using buses.
 The applicant has entered into a Composite “Operation and
Maintenance of Employee Commutation Vehicles and
Transportation Services Agreement” with M/s. Volvo Group India
Pvt. Ltd., in which the applicant is responsible for not only
providing the buses but also maintaining them and running the
same towards Employee Commutation.
 Towards the same, the applicant is paid a minimum Fixed Cost and
a Variable cost, depending on the number of kilometers run.
 The applicant is the owner of the buses and takes “Private Service
Vehicle” permits in the name of M/s. Volvo
 The applicant picks up of employees of the Client from respective
pick up points and drops them in the Client’s factory/office and
vice versa. The applicant is responsible for transportation of
employees and also the maintenance of the buses. The following
question has been arised-
Whether the revenue earned through the “operation and maintenance of
employee commutation vehicles and transportation services agreement”
be classified under heading passenger transport services with SAC 9964
(vi) liable to tax at 5% (CGST + SGST) without input or 12% (CGST +
SGST) with input credit or under rental services of transport services
with SAC 9966 (i) liable to tax at 5% (CGST + SGST) without input or
12% (CGST+SGST) with input credit or any other rate.
Answer – The services provided by the applicant to M/s Volvo Group
India Pvt. Ltd., are “Passenger Transport Services” covered under
Heading 9964 and this service is covered under the entry 8(vii) of
Notification No.11/2017-Central Tax (Rate) dated 28.06.2017 as
amended and are taxable at 18% under the GST Act, 2017
S R Propellers Manufacturer of KAR/AAR/78/2019-  The applicant is engaged into the business of manufacturing of
Pvt. Ltd., Marine Propellers and 20 dated 24.09.2019 Marine Propellers and accessories to supply to the fishing sector.
accessories The following question has been arised-
(Karnataka AAR) Whether the rate of tax applicable is 5% on commodities such as marine
propellers, rudder set, stern tube set, propeller shaft and couplings used
only for the purpose of the fishing or floating vessels.
Answer – The concessional rate of 5% GST in terms of entry number 252
of Schedule I to the Notification No.01/2017-Central Tax (Rate) dated
28.06.2017 is applicable to the products marine propeller, rudder set,
stern tube set, propeller shaft and MS couplings subject to the condition
that the said parts form parts of goods falling under 8901, 8902, 8904,
8905, 8906 & 8907.
Kohinoor Woods Trading of live trees KAR/AAR/77/2019-  The Applicant is engaged in the business of purchasing standing
(Karnataka AAR) 20 dated 24.09.2019 live trees from the Deputy Conservator of Forests, Social forestry
Division, Bangalore rural, through online tender cum auction held
at. MSTC portal. The following question has been arised-
What is rate of GST on Live standing trees?
Answer – The transaction of the applicant removing the rough wood
after cutting the trees and appropriating the wood logs under contract is
covered under entry no. 134 of Schedule 111 of the Notification No:
1/2017- Central Tax (Rate) dated 28/06/2017 and hence chargeable to
tax @ 9%. Similarly the same is taxable under KGST Act at 9%.
Kwality Mobikes Motor vehicles KAR/AAR/76/2019-  The applicant states that he is in the business of supplying motor
(P) Ltd. supplier 20 dated 24.09.2019 vehicles.
(Karnataka AAR)  The applicant in its regular course of business purchases the
vehicles from the authorised supplier wherein it charges 28% GST
plus applicable Cess.
 The Authorised supplier allows credit period of 30 days and also
fixes sales targets to the applicant. Besides, on purchase of vehicles
which are over and above the limit fixed on regular purchases, the
applicant is also eligible for volume discount, which is paid on
monetary terms.
 Hence, the company is eligible for Volume Discount on retail i.e.
Sales Commission) and on purchases over and above the target is
eligible for Regular Volume Discount (i.e. on purchases).
 The authorised supplier issues Credit Note and this credit note is
not affecting the purchase price or sale price and hence has no
effect on GST collected in the invoices. The following questions
have been arised-
Whether the volume discount received on purchases is liable for GST? If
yes, under which HSN/SAC?
Answer – The Volume Discount received on purchases in the form of
credit note without any adjustment of GST is not liable for GST.
Whether volume discount received on retail (on sales) is liable for GST?
If yes, under which HSN /SAC?
Answer – The Volume Discount received on Retail (on sales) in the form
of credit note without any adjustment of GST is not liable for GST.
Whether the Company has to issue taxable invoice to this effect?
Answer – Since the amount received in the form of credit note is actually
a discount and not a supply by the applicant to the authorized supplier,
the applicant need not issue tax invoice for this transaction.
Informatics Online Journal KAR/AAR/75/2019-  The applicant states that they are a company engaged in the
Publishing Ltd Supplier 20 dated 24.09.2019 supply of online journals.
(Karnataka AAR)  They import various online journals from the foreign suppliers and
supply them mainly to the educational institutions.
 The applicant states that the online journals or periodicals sold to
an educational institution other than pre-school and higher
secondary is exempt from the payment of IGST. The following
question has been arised-
Whether the input tax credit is available when the online educational
journals and periodicals are supplied to the Educational Institutions
other than to pre-school and higher secondary school or equivalent,
which is exempt by virtue of Notification No.2/2018 – Central Tax (Rate)
dated 25.01.2018?
Answer – The providing of access to the online content by the applicant
to his users is covered under SAC 998431 and is liable to tax at 18% GST
under the entry no.22 of Notification No. 11/2017- Central Tax (Rate)
dated 28.06.2017
Since the transaction is not exempt, there is no restriction on input tax
credit claims as per Section 17(1) or 17(2) of the CGST Act / SGST Act /
IGST Act.
URC Works Contract KAR/AAR/73/2019-  The applicant has entered into a works contract agreement with
Construction (P) (Karnataka AAR) 20 dated 23.09.2019 National Centre for Biological Sciences for the purpose of
Ltd. execution of works contract for construction of building for
laboratories and associated facilities at NCBS Campus in
Bangalore. The following question has been arised-
What is the applicable rate of tax for the provision of construction
service rendered to NCBS?
Answer – The works contract service provided by the applicant to NCBS,
for the reasons stated above, is liable to tax at 18% GST as it is covered
under item no. (xii) of Serial No.3 of Notification No.11/2017 – Central
Tax (Rate) dated 28.06.2017
Sri Balaji Rice Manufacturer of Rice KAR/AAR/72/2019-  The Applicant is a Company, registered under the Goods and
Mill (Karnataka AAR) 20 dated 23.09.2019 Services Act, 2017, involved in the manufacturer of Rice and its by-
products and selling the same under the registered brand name
‘KITCHEN KING’. The following questions have been arised-
As a manufacturer of rice, can the applicant sell Rice under Registered
Brand with 5% GST and also in Unregistered Brand with affidavit &
disclaimer under GST exempted category?
Answer – The manufacturers of rice who sells rice under Registered
Brand name are liable to GST @ 5% on such sale of rice. Those
manufacturers who sells rice under unregistered Brand name foregoing
their actionable claim or enforceable right on such brand name by filing
an affidavit and printing disclaimer on unit container to that effect are
exempted from GST.
Is it compulsory to de-register the registered brand to sell goods in
unregistered brand with nil rate of tax under GST?
Answer – The manufacturers can hold the registered brand name while
selling the rice under unregistered brand after following all the other
conditions prescribed. However, if they sell in the registered brand
name, they would not be eligible for exemption.
Whether sale of rice is exempt, if applicant forgo the actionable claim on
brand name after de-registration?
Answer – The manufacturers of rice, selling under deregistered brand
name, are eligible for exemption of GST after foregoing voluntarily their
actionable claim or enforceable right on such brand name by filing an
affidavit and printing disclaimer on unit container regarding foregoing of
their actionable claim or enforceable right on such brand name.
Chrochemie Pharmaceutical KAR/AAR/71/2019-  The applicant is a science based organisation belonging to

Laboratory Pvt. Industries 20 dated 23.09.2019 Pharmaceutical Industries
Ltd (Karnataka AAR)  The applicant is a leading organisation engaged in new product
development for addressing the growing challenges in the analysis
and separation of pharmaceutical, biopharmaceutical and food
industries.
 The applicant imports Pharmaceutical Reference Standards from
various official pharmacopeias like US Pharmacopoeia (USP),
European Pharmacopoeia (EDQM), British Pharmacopoeia (BP)
and supplies them to all major pharmaceutical companies in India
like Sun Pharmaceuticals Ltd., Torrent Pharmaceuticals , Lupin
Ltd., Matrix Laboratories Ltd., Ranbaxy Ltd., Dr.Reddy’s, Aurobindo
Pharmaceuticals Ltd., etc. The following questions have been
arised-
Whether Entry No. 80 in Schedule II to the Notification No.1/2017-
Integrated Tax (Rate) dated 28.06.2017 (as amended) is applicable for
import as well as supply of “Prepared Laboratory Reagents /
Pharmaceutical Reference Standards (PRS)” attracting a levy of
Integrated Tax at the rate of 12% or Entry No.453 to Schedule III
attracting a levy of Integrated Tax at the rate of 18%
Answer – The Prepared Laboratory Reagents or Pharmaceutical
Reference standards (HSN 3822 00 90) which are not diagnostic
reagents are not covered under Entry No.80 of Schedule II of Notification
No.1/2017 – Integrated Tax (Rate) dated 28.06.2017 and is covered
under entry no.453 of Schedule III of Notification No. 1/2017 -Integrated
Tax (Rate) dated 28.06.2017 and attracts IGST at 18%.
M/S.N M D C (Karnataka AAR) KAR/AAR/69/2019-  The applicant is registered dealer having registered office at
Ltd., 20 dated 21.09.2019 Bengaluru, (Bangalore) and same is used as its corporate office.
Various support department such as Sales, Marketing, IT, Finance
etc., operate from aforesaid office.
 The applicant had taken the said premise on lease with effect from
01.07.2011 till 30.06.2022 with a lock in period of first three years.
 The applicant wishes to vacate the said premises in the near future
and intend to hand over the possession of the premises to the
owner along with fixtures to the building.
 The applicant submitted that these fixtures cannot be dismantled
on vacating the premises and these fastened assets would be
handed over to the building owner in “as is where is’ condition
without any consideration charged for the assets handed over. The
following questions have been arised-
Whether the royalty paid in respect of Mining Lease can be classified as
“Licensing services for Right to use minerals including its exploration
and evaluation falling under the heading 9973 attracting GST at the same
rate of tax as applicable on supply of like goods involving transfer of title
in goods?
Answer- The royalty paid in respect to Mining Lease is a part to
consideration payable for the licensing service for right to use minerals
including exploration and evaluation falling under head 9973 which is
taxable at a rate 18% on supply like goods involving transfer of title in
goods
The statutory contribution made to District Mineral Foundation (DMF)
and National Mineral Exploration Trust (NMET) as per MMDR Act, 1957
are part of consideration payable for the licensing service for right to use
minerals including including exploration and evaluation
Whether statutory contributions made to District Mineral Foundation
(DMF) and National Mineral Exploration Trust (NMET) as per MMDR
Act, 1957 amounts to “Supply” and whether the same is liable for GST
under reverse charge.
Answer- The liability to pay tax is on the recipient on RCM basis
Springer Nature OIDAR services KAR/AAR/70/2019-  The Applicant is a provider of OIDAR services
Customer Provider 20 dated 23.09.2019  The applicant is a part of Springer Nature Group (SNG or the
Service Centre (Karnataka AAR) Group). The Group is a leading publisher of scientific, technical and
GmbH medical content (the content or Group’s / SNG’s content).
 The applicant is one of the two sales services entities within SNG.
 It enters into sales contracts with customers. Furthermore, it
performs (or arranges for) sales and marketing, customer service,
warehousing and deliveries of books and journals to customers.
 The Sales Service entities invoice the customers and, after
deduction of a commission fee, subsequently transfer the revenue
to the Publisher entities within SNG.
Whether the applicant is required to charge GST on supply of OIDAR
services to “only” unregistered persons in India in view of compulsory or
mandatory registration and return filing requirement as per section
24(xi) of CGST Act, Rule 64 of CGST Rules and GST Flyer issued by
Directorate General of Taxpayer Services, CBIC?
Answer - The applicant has to charge GST on the supplies of OIDAR
services made to unregistered persons in taxable territory for the
purposes other than commerce, industry, business or profession.
If response to the above is ‘No’, whether the applicant is required to
charge GST on supply of OIDAR services to Government, Local Authority,
Governmental Authority and an individual irrespective of their GST
registration status?
Answer - The applicant is not required to charge GST on the OIDAR
services made to Government, Local Authority, Governmental Authority
and an individual, if they are registered persons.
Whether the purpose for which OIDAR services are to be used by a
recipient in India shall also determine whether GST has to be charged by
the applicant or not irrespective of the category of recipient? In other
words, if any service recipient is using applicant’s OIDAR services for
commerce, industry or any other business or profession in India, the
applicant will not be required to charge GST.
Answer - The applicant is not required to charge GST on the OIDAR
supplies made to a person in the taxable territory who receives the same
for the purpose of commerce, industry or any other business or
profession.
Whether it is adequate for the applicant to obtain written confirmation
from recipient of its OIDAR services in order to:
a. Determine their respective category in terms of section 2(16) of IGST
Act, i.e. whether the customer is covered in the category of Government,
Local Authority, Governmental Authority, etc.
b. Accept recipient’s claim to exemption under GST Law, eg. exemption
allowed to eligible educational institutions from GST on procurement of
electronic journals/ periodicals in terms of Notification No.2/2018-
Central Tax (Rate)/
The burden of proving that the OIDAR services received by an
unregistered person were for purposes other than commerce, industry
or any other business or profession lies with the applicant.
Knowlarity Telecommunication KAR/AAR/62/2019-  The applicant states that he is engaged in the business of providing
Communications Service 20 dated 20.09.2019 cloud telephony internet based communication solutions to its
Pvt. Ltd., (Karnataka AAR) customers in different States of India
 The Company, in order to save itself from losing the amount of
input tax credit of intra-State Karnataka GST, which is charged by
the telecom operators on Company in the state of Karnataka, has
got itself registered under the GST Law in the State of
Karnataka.(H.Q of company in Haryana) The effective date of
registration is 01.04.2018.
 The Company received certain input invoices of goods or services
procured by its office located in the State of Karnataka. These
invoices were issued during July 1st, 2017 to March 31st, 2018.
The following question has been arised-
Whether or not a registered person under the Goods and Services Tax
Act, 2017 can claim eligible input tax credit of goods and services tax
paid on input invoices of goods or services procured or availed by a
registered person before its effective date of registration under GST,
where such inputs are eligible input credits and for the purpose of
furtherance of business?
Answer - The applicant is not eligible to claim input tax credit of the tax
paid on input invoices of goods or services procured or availed by a
registered person before its effective date of registration under GST.
Further, in case of inputs being goods, the applicant is only eligible to
claim input tax credit of the tax paid on such goods (inputs) lying in
stock on the day previous to the effective date of registration, which are
intended to be used in the course or furtherance of business, subject to
other conditions and restrictions prescribed in the GST Act and in Rule
40 of the CGST Rules, in case the application for registration has been
filed within thirty days from the date on which the applicant became
liable for registration under the Act.
Jairaj Ispat Iron Manufacturer KAR/AAR/60/2019-  The applicant is engaged in process of manufacturing Sponge Iron
Limited., (Karnataka AAR) 20 dated 20.09.2019 and in the process Char- Dolochar/Dolochar emerges as waste
products. . The following question has been arised-
Whether the Char-Dolochar / Dolochar (waste emerged during the
process of manufacturing Sponge Iron) supplied by him is classifiable
under
(i) Tariff Item 2621 90 90 of Customs Tariff Act, 1975 and therefore, in
view of Entry 30 of Schedule III of Notification 01/2017- Integrated Tax
(Rate) dated 28 June 2017 as amended from time to time, attract a levy
of 18%.
Or
(ii) Tariff Item 2701 20 90of Customs Tariff Act, 1975 and therefore, in
view of Entry 158 of Schedule I of Notification 01/2017- Integrated Tax
(Rate) dated 28 June 2017 as amended from time to time, attract a levy
of 5%?.
Answer - The Char-Dolochar/Dolochar (waste emerging during the
process of manufacturing Sponge Iron) supplied by the Applicant is
classifiable under Tariff Item 26190090 of Customs Tariff Act, 1975 and
therefore, in view of Entry 28 of Schedule III of Notification 01/2017-
Integrated Tax (Rate) dated 28 June 2017, attract tax at the rate of 18
percent IGST. The intra-State supply of the same would attract GST at
18%
Poppy Dorothy Lodging Service KAR/AAR/59/2019-  The applicant states that she is in the business of providing
Noel (Karnataka AAR) 20 dated 20.09.2019 accommodation services to various corporates in Bengaluru and
they include certain SEZ Units. However, “The Pommels” is located
in Kalyannagar, Banaswadi which is outside the SEZ Zone.
 he applicant is providing accommodation services to the SEZ Unit
employees for which the SEZ Unit had advised them to raise
invoices with IGST at 0% as per section 16 of the IGST Act, 2017.
Whether the IGST at 0% is applicable for the invoices raised to the SEZ
Units, even if the accommodation services were rendered outside the
SEZ Zone?
Answer - The supply of accommodation services to the SEZ Units is an
inter-State supply under clause (b) of sub-section (5) of section 7 of the
Integrated Goods and Services Tax Act, 2017 and if it is for
(a) authorized operations, then it is covered under “zero-rated supplies”
under Section 16(1) of the Integrated Goods and Services Tax Act, 2017
(b) non-authorised operations, then it would be not covered under
“zero-rated supplies” under Section 16(1) of the Integrated Goods and
Services Tax Act, 2017 and hence liable to tax at 18% IGST with the place
of supply being the provision of such services.
Humble Mobile Technology Service KAR/AAR/58/2019-  The applicant states that he operates a technology based electronic
Solutions Pvt. Provider 20 dated 19.09.2019 platform service called “DriveU” which seeks to provide drivers on
Ltd., (Karnataka AAR) demand to customers who wish to obtain the services of a driver.
Whether the applicant is liable to pay tax for supply of services by
another person through the e-commerce platform operated by the
applicant?
Answer - The applicant is not liable to pay tax for the supply of services
by drivers through the e-commerce platform operated by the applicant,
but he is liable to pay tax on the services provided to the drivers.
Further, the applicant is liable to collect tax under section 52 on the net
value of taxable supplies made by the drivers through it where the
consideration with respect to such supplies is to be collected by the
applicant.
GDC Dimension Technology Service KAR/AAR/57/2019-  The applicant is a 100% subsidiary of Dimension Data Asia Pacific
Data Pvt. Ltd. Provider 20 dated 19.09.2019 Pte Ltd based in Singapore. The ultimate parent company is NTT, a
(Karnataka AAR) company incorporated and listed in Japan.
 The Company has been set up in Milestone Buildcon IT SEZ in
Bangalore
 The applicant is engaged in providing IT Technical and Support
Services and IT Managed Services to its group entities located
outside India. The following question has been arised-
What is the correct Service Accounting Code (SAC) for the services
mentioned below in terms of Notification No.11/ 2017 – Central Tax
(Rate) dated 28th June 2017?
a. IT Support Services
b. IT Managed Services
Answer - As per the terms of Notification No. 11/ 2017 – Central Tax
(Rate) dated 28th June 2017 –
1. The IT Support services provided by the applicant are covered under
the Service Code 998313.
2. The IT Managed services provided by the applicant are covered under
the Service Code 998316
McAfee Software Product KAR/AAR/56/2019-  The applicant states that he is a subsidiary of McAfee (Singapore)
Software (India) Service 20 dated 19.09.2019 Pte. Ltd, which is inter alia engaged in the sale of security software
Pvt. Ltd (Karnataka AAR) products and services. In relation to the business of McAfee
(Singapore) Pte Ltd (McAfee Singapore”) the applicant has entered
into Marketing Services Agreement to provide marketing support
services. The following questions have been arised-
Whether the marketing service provided by the application is taxable
under the GST provisions and if yes, what is the SAC and the applicable
rate of tax?
Answer - The services supplied by the applicant to McAfee Singapore are
covered under the SAC 998599 (if not treated as Export of Services)
a. Under the CGST Act – are covered under the sub-entry no. (ii) of Entry
No. 23 of Notification No. 11/2017 – Central Tax (Rate) dated 28-06-
2017 attracting a tax of 9% under CGST Act.
b. Under the SGST Act – are covered under the sub-entry no. (ii) of Entry
No. 23 of Notification (11/2017) No. FD 48 CSL 2017 dated 28-06-2017
attracting a tax of 9% under KGST Act.
c. Under the IGST Act- are covered under the sub-entry no. (ii) of Entry
No. 23 of Notification No. 08/2017 – Integrated Tax (Rate) dated 28-06-
2017 attracting a tax of 18% under IGST Act.
Is that the services are not “intermediary” services.
Answer - The services provided by the applicant are in the nature of
services supplied by an intermediary.
Fulcrum Info Back-end support KAR/AAR/55/2019-  The applicant is in the business of providing back-end support
Services LLP services (Karnataka 20 dated 19.09.2019 services to its various clients.
AAR)  As a part of its business, the applicant has entered into a Trade
Compliance Services (“the agreement”) with Juniper Networks
Inc., an entity located in the USA which lays down terms of various
services to be provided by the applicant.The following questions
have been arised-
Whether the back-end support services provided by the applicant to the
Juniper Inc. under the agreement would be classified as ‘Support
Services’ under the Tariff Heading 9985 of Notification 11/2017 –
Central Tax (Rate) dated 28.06.2017?
Answer - The back-end support services provided by the applicant to the
Juniper Inc under the agreement is classifiable as “Support Services”
under the Tariff Heading 9985 of Notification No.11/2017 – Central Tax
(Rate) dated 28.06.2017 and more specifically under the Service Code
998599.
Whether the services in question would be treated as Intermediary
services or not?
Answer - The services in question are not Intermediary Services for the
reasons explained
Parker Hannifin Filter Manufacturer KAR/AAR/54/2019-  The Applicant is engaged in the manufacture of various type of
India Pvt. Ltd (Karnataka AAR) 20 dated 19.09.2019 filters viz., air filter, oil filter, fuel filter etc which are custom
manufactured for Indian Railways as per the design specifications
provided by Indian Railways itself.
 Separately, applicant is proposed that going forward the applicant
may receive order through an intermediary/ distributor.
 Hence, the eventual supply of goods shall he to Indian Railways
but through the intermediary or distributor implying that the
immediate customer for the Applicant would he the intermediary
or distributor instead.
 The modus operandi of the transaction in such instance would,
however, not alter. The goods would continue to be manufactured
basis express design and specification received by the distributor
from Indian railways and shared with the Applicant and that, the
manufactured product would still be solely and principally used as
a part in the railway/ locomotives. The following questions have
been arised-
Whether filters manufactured solely and principally for use by/ in Indian
Railways and supplied directly to Indian Railways are classifiable under
HSN Heading 8421 or under HSN Heading 8607 of the Customs Tariff
(which has been borrowed for classification purposes under GST
regime)?
Answer - The filters are classifiable under HSN Heading 8421.
Whether the aforementioned classifications of subject goods i.e. filter
alter if identical goods are supplied to a distributor instead of Indian
railways directly, and the distributor in turn effects supply to Indian
railways?
Answer - The classification of the goods shall not alter on account of
supply by distributor to Railways.
V.S.T Tillers Manufacturer of KAR/AAR/53/2019-  The applicant is a registered dealer under the GST Act, 2017
Tractors Ltd., Tractors and Tillers. 20 dated 19.09.2019 engaged in the manufacture and marketing of Tractors and Tillers.
(Karnataka AAR) These products exclusively used in the farm sectors for various
agricultural activities. The following questions have been arised-
Whether the applicant is right in classifying certain components, spares
and accessories with HSNs under reference applicable to Tractors,
Tillers and other farm equipments though such goods are sold to them
under different HSNs attracting peak rate due to certain constraints.
Answer - Parts of the tillers are classified under HSN Code 8432 90 90 if
the same are not excluded by way of Section Notes, Chapter Notes,
Heading Notes or Sub-heading Notes to the Custom Tariff Act or by any
other exclusions as discussed in para 7.5.
The parts, components and accessories of tractors as listed in the
question 2 of the application, which are either embossed with Brand
name or Drawing number or exclusive Part number of the applicant and
which are exclusively manufactured for the usage as inputs in the
manufacture of tractors are taxable under CGST Act at 9% in terms of
notification No. 19/2017- Central tax dated 18-08-2017 subject to the
condition that the same are “for tractors”. Similar notification to the
effect is also issued under the Karnataka Goods and Services Tax Act,
2017 taxing the same under KGST Act at 9%. The same are liable to tax
under the IGST Act at 18%.
Hatsun Agro Producer of dairy KAR/AAR/68/2019-  The applicant is engaged in the business of producing and
Product Ltd products 20 dated 21.09.2019 marketing of dairy products
(Karnataka AAR)  The applicant operates under brands namely “ARUN” and “IBACO”
in the Ice Cream segment, “AROKYA” in milk and curd segment,
and “HATSUN” in Curd, Skimmed Milk Powder, Dairy Whitener,
Ghee, Butter, Paneer, Lassi and flvoured Milk and “SANTOSA” in
Cattle Feed and “OYALO” in Pizza, and all their brands are leading
brands in South India and enjoy continued patronage from the
customers for more than three decades.
 The applicant further submits that IBACO outlets are air
conditioned. In these outlets the applicant ensures proper festive
ambience to the customers. The following questions have been
arised-
Whether the supply of ice creams, chocolates, ice cream cakes, and pizza
cakes in an IBACO outlet can be classified as a composite supply defined
under section 2(30) of the CGST Act, 2017 and section 2(30) of the KGST
Act, 2017, wherein the principal supply is the supply of goods namely
the ice cream and other products while the services supplied namely the
air conditioned place, place to sit, the service of mixing various ice
creams being naturally bundled in the ordinary course of business?
Answer - The ice creams, chocolates, ice cream cakes and pizza cakes
made as per the orders of the customers and served in IBACO outlet
qualifies as composite supply under section 2(30) of the CGST Act and
section 2(30) of the Karnataka Goods and Services Tax Act, 2017.
Whether the said supply will be covered under serial no. 6(b) of
schedule II of CGST Act and serial no. 6(b) of Schedule II of Karnataka
GST Act? Serial no.6(b) deems the following composite supply as supply
of service;
Answer - The said composite supply shall be deemed to be a supply of
service as per the entry 6(b) of Schedule II to the CGST Act and entry
6(b) of Schedule II to the KGST Act.
Whether the said supply will be classified under chapter “9963” and
chargeable to 5% GST rate in accordance with serial no. (ii) of
Notification No. 46/2017 dated 14.11.2017 – Central Tax (Rate) read
with serial no. 7(iv) of Notification No.11/2017 dated 28.06.2017 and
similar notification under KGST Act?
Answer - The above supplies are classified under chapter “9963” and
chargeable to tax at a rate of 2.5% subject to the conditions under CGST
Act, 2017 as per entry no. 7(i) of Notification No. 11/2017- Central Tax
(Rate) dated 28.06.2017, as amended by Notification No. 46/2017 –
Central Tax (Rate) dated 14.11.2017 from 14.11.2017 and at a rate of
2.5% subject to the conditions under KGST Act, 2017 as per entry no.
7(i) of Notification (11/2017) No.FD 48 CSL 2017 dated 28.06.2017 as
amended by Notification (46/2017) No. FD 48 CSL 2017 dated
14.11.2017 from 14.11.2017.
West Coast Paper Manufacturer KAR/AAR/67/2019-  The applicant states that he is in the business of manufacture of
Paper Mills Ltd. (Karnataka AAR) 20 dated 21.09.2019 paper and is purchasing wood for pulping in the process of
manufacture of paper and paper boards.
 The applicant states that the company is manufacturing paper and
paper boards and wood meant for pulping is purchased from
farmers. The wood purchased from farmers is being grown in their
agricultural land. The following question has been arised-
What is the rate of GST applicable on following types of Wood meant for
pulping?
(i) Debarked Eucalyptus Wood
(ii) Debarked Acacia Wood
(iii) Casuarina Wood
(iv) Subabul Wood
Answer - The pulpwood supplied to the applicant is covered under the
HSN 4403 and is liable to tax at West Coast Paper Mills
At 9% under the CGST Act as per entry no.134 of Schedule III to the
Notification No.01/2017 – Central Tax (Rate) dated 28.06.2017.
At 9% under the KGST Act as per entry no.134 of Schedule III to the
Notification (01/2017) FD 48 CSL 2017 dated 29.06.2017
At 18% under the IGST Act as per entry no.134 of Notification No.
01/2017 – Integrated Tax (Rate) dated 28.06.2017.
Naren Rocks and Mining Industry KAR/AAR/65/2019-  The applicant is engaged in the business of developing, owning,
Mines Private (Karnataka AAR) 20 dated 21.09.2019 hiring, leasing or otherwise acquiring or disposing off any rights in
Limited any mines, stone quarry lands, and exploring, drilling, processing
etc., of all types of products derived from such mines and stone
quarry lands. The applicant is quarrying building stones and sells
it to the customers.
Whether royalty payments in respect of quarrying /mining lease as per
the MMDR Act read with the KMMC Rules would amount to supply of
goods or service under the Central Goods and Service Tax Act, 2017
(CGST Act) and the Karnataka Goods and Service Tax Act, 2017 (KGST
Act)?
Answer - The royalty paid in respect of Mining Lease is a part of the
consideration payable for the Licensing services for right to use minerals
including exploration and evaluation falling under the Head 9973.
Where it is clarified that quarrying /mining royalty is taxable under
CGST Act, whether royalty payment in respect of quarrying/mining lease
as per the MMDR Act read with KMMC Rules is in the nature of
“Licensing services for the right to use minerals falling under the
heading 9973 attracting GST at the same rate of tax as applicable on
supply of like goods involving transfer of title in goods or renting of
immovable property under the heading 9972 attracting GST at the rate
of 18% or residual entry “other services nowhere else classified-
999799?
Answer - The royalty paid in respect of Mining Lease is a part of the
including exploration and evaluation falling under the Head 9973, which
is taxable at the rate applicable on supply of like goods involving transfer
of title in goods up to 31.12.2018 and taxable at 9% CGST and 9% SGST
from 01.01.2019, under the residual entries of Serial No.17 of the
Notification No.11/2017-Central Tax dated 28.06.2017 as amended by
Notification No. 27/2018 — Central Tax (Rate) dated 31-12-2018.
Applicability of GST and reverse charge implication on contributions to
DMF as per the MMDR Act read with KDMF Rules.
Answer - The statutory contribution made to District Mineral
Foundation (DMF) as per MMDR Act, 1957 is also part of the
including exploration and evaluation.
Rajendran Manufacturer and KAR/AAR/64/2019-  The Applicant is an individual stated to be an employee of an

Santhosh Distributor 20 dated 20.09.2019 overseas company engaged in business of manufacturing and
transformer selling various categories of distribution transformer components
(Karnataka AAR) and accessories. The following questions have been arised-
Whether the services provided by the applicant to M/s H-J Family of
Companies amount to or result in a supply of services or both, within the
meaning of that term?
Answer - The services provided by the applicant to M/s H-J Family of
Companies would result in the supply of services within the meaning of
that term.
If the above question is answered in the affirmative:
i. What is the classification of the services rendered by Mr. Santosh to H-J
Family of Companies?
Answer - The services provided would be classifiable under HSN
9983.11 under the description “Other professional, technical and
business services”
ii. Is Mr. Santosh required to be registered under the CGST Act, 2017?
Answer - The applicant is required to be registered under the Central
Goods and Services Tax Act, 2017
iii. What is the liability of Mr. Santosh to pay tax on the services rendered
by him to H-J Family of Companies?
Answer - The rates of tax applicable for the service is 18%
iv.What is the time and value of the supply of services rendered by Mr.
Santosh to H-J Family of Companies?
Answer - The time of such supply would be determined as per the
provisions of sub-section (2) of section 13 of the CGST Act, 2017 and the
value of such supply would be the amount received by the applicant
from the recipient of services and also includes the amounts reimbursed
to the applicant by the recipient of services for the expenses incurred.
Toyota Tsusho Trader KAR/AAR/52/2019-  The applicant is engaged in purchasing goods such as Motor Cars,
India Private Ltd (Karnataka AAR) 20 dated 18.09.2019 Automobile Parts, Chassis fitted with engines and parts and
accessories from registered domestic suppliers on which full GST
at applicable rates is being charged, and exporting the same under
Legal Undertaking (“LUT”) without payment of IGST.
 The applicant is availing input tax credit (ITC) on such purchases
along with input services and capital goods.
 The applicant now proposes to undertake both the following
activities
i. Export on payment of applicable IGST
ii. Procurement at concessional rate of GST @ 0.10% under
merchant export scheme. The following questions have
been arised-
Whether the restriction introduced by Notification No. 3/2018 – Central
tax (later substituted by Notification No.39/2018- Central Tax dated
04.09.2018 retrospectively from 23.10.2017) on claiming refund of IGST
paid on export of goods by inserting Rule 96(10) is applicable only on
such export of goods for which corresponding inward supplies were
procured at a concessional rate of 0.10% GST under Notification No.
40/2017- Central Tax (Rate), thereby holding that such restriction on
IGST refund does not apply on export of goods which were procured on
full payment of GST?
Alternatively, whether the above restriction prohibits refund of IGST
paid in its entirety even on such exports where the goods have been
procured on payment of full rate of GST by the person who procures only
a small quantity of goods at concessional rate of 0.10% GST under
Merchant Export Scheme as provided under Notification No. 40/2017-
Central Tax (Rate)?
Answer -The persons who have procured goods by utilising the benefit
of Notification No. 40/2017 – Central Tax (Rate) dated 23.10.2017 are
not to claim refund of the IGST paid on exports as per Rule 96(10) of the
CGST Rules 2017 right from 23.10.2017, irrespective of the other
transactions made by such person.
Yashaswini Works Contract KAR/AAR/51/2019-  The applicant is into business of drilling bore wells and are
Enterprises (Karnataka AAR) 20 dated 18.09.2019 pursuing work order issued by M/s. Dr. B R Ambedkar
Development Corporation Limited, Schedule Tribes Welfare
Department, Karnataka
 After execution of the above work, the goods passed on are PVC
casing pipes and Collar. The cost of these components is very
minimum (approximately less than 5% of the total contract value
per bore Well).
 The applicant submits that their transaction, relating to execution
of the aforesaid work order, is covered under article 243G of the
Constitution, their supply is meant to the Government Entity. The
following questions have been arised-
Whether the transaction of the applicant relating to execution of the
works contract pertains to energised borewells is it covered under
article 243G of the Constitution, their supply is meant to the Government
Entity and hence it is exempted under Sl.No.3A of Notification No.
2/2018 – Central Tax (Rate) dated 25/01/2018. Thus the applicant
contends that their activity / service is taxable at NIL rate or not ?
Answer - The composite supply of energized bore wells to the recipients
being Government entities as explained by the applicant is covered
under the entry no. 3A of the Notification No. 12/ 2017 – Central Tax
(Rate) dated 28.06.2017 as amended by the Notification No.2 /2018 –
Central Tax (Rate) dated 25.01.2018, for the reasons enumerated above.
S.K. Aagrotechh Pooja oil KAR/AAR/49/2019-  The Applicant is a Partnership firm and is a wholesale dealer in
Manufacturer 20 dated 18.09.2019 edible oils
(Karnataka AAR)  The applicant, as part of their business manufacture “Pooja Oil”,
which is primarily a mixture of rice bran SK Aagrotechh sesame oil
(gingelly oil), coconut oil and mahua oil. A small quantity of
fragrance also is mixed only for giving fragrance. The following
questions have been arised-
Whether “Pooja oil” can be classified under tariff item 1518 of Schedule-I
(taxable at 5%.) or Schedule-II (taxable at 12%) of Notification
No.01/2017-CT(R) dated 28.06.2017, as amended from time to time?
Answer - The “Pooja Oil”, classified under tariff heading 1518, being
inedible mixture gets covered under entry number 27 of Schedule – II of
the Notification No.01/2017-CT (R) dated 28.06.2017, as amended, and
hence is taxable at 6% under CGST Act, 6% under KGST Act and 12%
under the IGST Act.
Sri Printing Business KAR/AAR/48/2019-  The applicant is engaged in printing business

Venkateshwara (Karnataka AAR) 20 dated 18.09.2019  The applicant got the order for printing text books from Karnataka
Enterprises State Pre- University Board through Tender
 he PUC Board supplies the content on a DVD/CD which is
copyright protected for which royalty is paid by the applicant.
 The materials for printing belong to the applicant.
 The printing is done on a job work basis and once the printing is
done, the text books are supplied to various authorized resellers of
the text books across the State. The following questions have
been arised-
Whether the printed text books for PUC Board classifiable under HSN
Code 4901 1010 supplied to resellers is exempt from the payment of
CGST and SGST?
Answer - The printed text books, classifiable under HSN Code 4901,
supplied to re sellers are covered under Entry No. 119 of Notification
No.02/2017 — Central Tax (Rate) dated 28.06.2017 and are exempt
from the payment of CGST and SGST.
What is the applicable rate of CGST and SGST on printing and binding of
brochures, books, calendars, pamphlets on job work basis to the
Government authority and other printers?
Answer - The printing and binding of brochures, printed books and
pamphlets, on a job work basis attracts 2.5% CGST and 2.5% SGST under
clause (ii) of entry no.26 of Notification No.11/2017 — Central Tax
(Rate) dated 28.06.2017 as amended by Notification NO. 20/2017 —
Central Tax (Rate) dated 22.08.2017 whereas printing and binding of
calendars attracts 6% CGST and 6% SGST under clause (iia) of Entry No.
26 of Notification No.11/2017 — Central Tax (Rate) dated 28.06.2017 as
amended by Notification No. 31/2017 — Central Tax(Rate) dated
13.10.2017.
What is the applicable rate of CGST and SGST on binding of diary,
catalogues and books on job work basis?
Answer - The binding of Diary, Catalogues and Books carried out on job
work basis attracts CGST @ 9% and SGST @ 9% under clause (iii) of
Entry no. 26 of Notification No.11/2017 — Central Tax (Rate) dated
28.06.2017 as amended by Notification No.31/2017 — Central Tax
(Rate) dated 13.10.2017.
What is the applicable rate of CGST and SGST on printing and supply of
text books and work books to the State Government for onward supply
to schools?
Answer - The printing of textbooks and workbooks and supplied back to
State Government across the state attracts CGST @ 6% and SGST @ 6%
under clause (i) of entry no.27 of Notification No.11/2017 — Central Tax
(Rate) dated 28.06.2017 as amended by Notification No.31/2017 —
Whether the printing and supply of periodicals and magazines referred
in HSN code 4901 exempt from payment of GST?
Answer - The printing and supply of periodicals and magazines to the
Government Departments attracts CGST@ 6% and SGST@ 6% under
clause (i) of entry no.27 of Notification No. 11/2017 — Central Tax
(Rate) dated 28.06.2017 as amended by Notification No.31/2017 —
Vaishnavi Welfare Association KAR/AAR/47/2019-  The applicant is an Association of Persons and is distinct from its
Splendour Home (Karnataka AAR) 20 dated 17.09.2019 members.
Welfare Owners  The Association is receiving consideration for the supply of
Assoication services. The following questions have been arised-
Whether the applicant is liable to pay CGST and SGST on the amount of
contribution received from its members?
Answer - YES
If the answer to (i) above is “yes”, whether it can avail the benefit of
Notification No.12/2017 dated 28-6-2017 (Sl. No. 77) read with
Notification No.2/2018 dated 25-1-2018 which provide for exempting
from tax, the value of supply up to an amount of Rs. 7,500 per month per
member ?
Answer – The benefit of Exemption would be available maintenance
charges per member does not exceed Rs 7500 otherwise entire amount
would be taxable
If the answer to (ii) above is “yes”, whether it is required to restrict its
claim of input tax credit ?
Answer – The applicant can claim ITC on inward supplies subject to
restriction as per section 17(2)of CGST Act read with rule 42
Whether the applicant is liable to pay CGST/SGST on amounts which it
collects from its members for setting up a corpus fund
Answer -NO
Pattabi Printing Business KAR/AAR/46/2019-  The applicant is engaged in printing the content supplied by the
Enterprises (Karnataka AAR) 20 dated 17.09.2019 recipient using their own physical inputs including paper, ink etc.
 Since there is involvement of rights to stay in the temple precincts
attached to the card and other involvement of privileges and can
only be issued by the recipient of supply of ‘Access Cards’, the
same is to be treated as Composite supply with the supply of
services being the principal supply. The following questions have
been arised-
Whether ‘Access Card’ printed and supplied by the applicant i.e. Pattabi
Enterprises based on the contents provided by their customers is rightly
classifiable under HSN code 4901 10 20 under the description
brochures, leaflets and similar printed matter whether or not in single
sheet.
Whether ‘Access Card’ printed and supplied by the applicant i.e., Pattabi
Enterprises based on the contents provided by their customers is rightly
classifiable under HSN code 4901 10 20 under the description
brochures, leaflets and similar printed matter whether or not in single
sheet and attracts GST rate of 5% in case of IGST and 2.5% CGST and
2.5% SGST in case of Intra State supplies. Vide Notification No. 1/2017-
CT (Rate) Sl.No. 201 & 1/2017-IT (Rate) Sl.No.201 dated. 28.06.2017 and
SGST/UTGST Notifications.
Answer - The supply of ‘access cards”, and similar material printed by
the applicant with the contents supplied by the recipient of supply are
classifiable under SAC 9989 and liable to tax under CGST at 9% , KGST at
9% and at 18% under the IGST Act.
Intek Tapes KAR/AAR/44/2019-

Private Limited 20 dated 17.09.2019
Maxwell Works Contract KAR/AAR/43/2019-  The applicant the applicant is principal contractor and has been
Electrical (Karnataka AAR) 20 dated 17.09.2019 awarded contract works by the Government Entities , Bengaluru
Engineers Electrical Supply Company Limited and government sponsored
scheme of Ganga Kalyana and water supply installations through
turnkey projects for supply, erection, testing, commissioning of
transmission of 11 KV HT/ LT lines and also erection of 25 KVA
transformer.
 Recipient of supply is actively engaged in commerce, business and
trading of Electricity.
 On this count the composite works carried out by the applicant for
the said Corporation are predominantly meant for trade and
commerce. The following questions have been arised-
Whether the rate of tax specified in entry Sl No 3 (vi) (a) of notification
11/2017-CGST (Rate) as amended till date is applicable for the aforesaid
service as a main contractor or the rate of tax specified in Entry Sl. No. 3
(ix) of 11/2017 –Central Tax (Rate) as amended till date is applicable as
a subcontractor
If the rate of tax specified in Entry Sl No 3 (vi) (a) or Sl No. 3(ix) is not
applicable, could you please elaborate on the reasons for non
applicability and which is the entry of the notification to determined the
applicable rate?
If the aforesaid notification itself is not applicable, then under which

service the activity has to be taxed and at what rate?
Answer - The rate of tax applicable to the composite supply of works
contract as defined in clause (119) of Section 2 of the Central Goods and
Services Tax Act undertaken by the applicant is to be charged at 9%
under the CGST Act and 9% under the KGST Act under item no. (ii) of 81.
No. 3 till 28.03.2019 and thereafter at the same rate under item no. (xii)
of Sl. No. 3 of Notification No. 11/2017 – Central Tax (Rate) dated 28-06-
-2017.
The amendments to the Notification No. 11/2017 – Central Tax (Rate)
dated 28.06.2017 has no effect on the taxability of the transactions of the
applicant as the transactions of the applicant are covered under item no.
(ii) of Serial No. 3 of the Notification No. 11/2017 – Central Tax (Rate)
dated 28.06.2017 till 28.03.2019 and under item no. (xii) of Serial No. 3
of the Notification No. 11/2017 – Central Tax (Rate) dated covered
under item no. (vi) of the of Serial No. 3 of the said Notification.
Prestige South Association KAR/AAR/42/2019-  The Applicant is an Apartment Owners Association, registered
Ridge Apartment (Karnataka AAR) 20 dated 17.09.2019 under Karnataka Apartment Ownership Act 1972
Owners  The applicant, being an Apartment owners’ Association, have been
engaged in providing maintenance and repairs of the common area
of the apartments & surrounding areas viz. corridors, pathways,
gardens, clubhouse, swimming pool, lifts, etc., providing lighting in
common area, undertaking periodic up-keep of equipments etc., in
the play area, etc. The following questions have been arised-
Whether the activity of procuring Goods and Services from third parties
for upkeep and maintenance of Apartments and collecting the monies
from its members to pay third party vendors is an activity liable to GST?
Answer - The activity of procuring Goods and Services from third parties
for upkeep and maintenance of apartments and collecting the monies
from its members to pay third parties is an activity liable to GST.
If liable to GST, whether the exemption entry no 77 of notification
12/2017 Central Tax (Rate) dated 28.06.2017 apply for maintenance
charges collected from members?
Answer - The exemption of Rs. 7,500/ – in terms of entry no. 77 of
Notification 12/2017 – Central Tax (Rate) dated 28.06.2017, as
amended, is applicable for maintenance charges collected from
members.
If exemption is available, whether it is available on per member basis or
per flat basis, as some members could have more than one flat?
Answer - The benefit of exemption up to Rs 7500/- is applicable on per
flat basis, when members have more than one flat.
Whether the exemption as per entry no 77 of Notification 12/2017
Central Tax (Rate) is a standard exemption that can be claimed
irrespective of amount collected towards maintenance? i.e. if
maintenance charges from a member for a month is Rs 10,000/-,
whether Rs 10,000/- liable to GST or Rs 2,500/- (Rs 10,000 – 7,500)
liable to GST?
Answer - The exemption of Rs.7,500/-, in terms of entry no. 77 of
Notification 12/2017 – Central Tax (Rate) dated 28.06.2017, as
amended, on maintenance charges charged by a Resident Welfare
Association (RWA) from. resident is available only if such charges do not
exceed Rs.7,500/ – per month per member. In case the charges exceed
Rs.7,500/ – per month per member, the entire amount is tax-able.
Whether the electricity charges paid to BESCOM (Electricity supply
authority) for the power consumed towards common facilities and
separately recovered from members, liable to GST?
Answer - The electricity charges paid to BESCOM for power consumed
towards common facilities and separately recovered from members is
liable to GST as consideration received for the supply of maintenance
services to the members.
Whether the Corpus/Sinking Fund collected from members liable to
GST?
Answer - The Corpus Fund or Sinking Fund collected from members is
not to GST, as it amounts to deposits received towards future supply of
services to members.
Ansys Software (Karnataka AAR) KAR/AAR/30/2019-  M/s Ansys Software Pvt. Ltd. is a wholly owned subsidiary of M/s
Private Limited 20 dated 12.09.2019 Ansys Inc., US .The Applicant is inter-alia engaged in the business
of distribution of Ansys software in India, the proprietary right of
which lies with the Parent Company.
 As a distributor, the Applicant resells the ‘right/ license to use’ the
software to customers in India. Towards this, the Applicant pays
GST at applicable rate.
 In some cases, customers directly place order for purchase of
right/ license to use of the software from Ansys US. In such cases,
the Parent Company directly raises invoice to customers and the
customer directly pays to the Parent Company.
 In such cases the Ansys US engages Ansys India for providing
Marketing and Pre-sales technical support services
 Further, by means of a separate arrangement, the Parent Company
also engages the Applicant for providing technical support
services, once the ‘right/ license to use’ the software is sold to
customers in India. The following questions have been arised-
Whether Marketing & Pre-Sales Technical Support Services provided by
the applicant will be classified as Intermediary services in terms of
Section 2(13) of the Integrated Goods and Services Tax Act, 2017?
Answer - As regard the Marketing and Pre-sales technical support
services, the Applicant is performing all the necessary pre-sales co-
ordination work so that the Parent Company can make the supply of the
software. Performing the necessary work would amount to facilitation of
the supply. And as the Applicant is facilitating the supply of Marketing
and Pre-sales technical support services directly by the Parent Company
to others, and not making the supply on its’ own account, the Applicant
would be covered under the definition of ‘intermediary’.
Whether the Post- Sales Technical Support Services provided by the
applicant would be classified as Information Technology Support
Services falling under HSN Code 998313?
Answer - As regard post sale technical services, the services provided by
the Applicant to the Parent Company can be classified under SAC 998313
“Information Technology Consulting and Support Services”
S.R.K Ladders Manufacturer of KAR/AAR/29/2019-  The applicant is engaged in manufacturing of Aluminium Tree
Aluminium Ladder 20 dated 12.09.2019 Climbing ladder and claims that ladder is being used for
(Karnataka AAR) agricultural purpose. The following question has been raised
Classification of the goods manufactured by the dealer “Agriculture Tree
Climbing Apparatus-Unipole Manually operated” - Principal raw material
being Aluminium.
Answer –It will be classified under tariff heading 8201 and is covered
under entry number 137 of Notification No. 12/2017-Central Tax (Rate)
and hence is exempted
Surfa Coats India Interior Designing KAR/AAR/28/2019-  The applicant is engaged in the business of manufacturing of
Private Limited (Karnataka AAR) 20 dated 12.09.2019 decorative paints for interior designing purpose
 Pain Industry , specially Small Business men in this sector has to
face competition and macro economic factors
 So the applicant has provided incentive scheme to motivate
dealers to uplift their products
 The applicant states that they used to get the ITC and bills from
composite dealers for procuring incentive schemes when they are
purchased and these items are being used in furtherance of
Business , not for sale . The following question has been raised
Whether the applicant is eligible to claim the GST Input tax credit on the
items purchased for furtherance of business?
Answer – The applicant can not enjoy ITC on inward supplies of goods
and services which are attributable to the incentive scheme in form of
Goods/Services to the painters and dealers and others under
CGST/SGST/IGST Act.
Karnataka co- Milk Product KAR/AAR/27/2019-  The applicant is engaged in processing of milk and milk products.
Coperative Milk Producer 20 dated 12.09.2019 The following question has been raised
Producers (Karnataka AAR) Whether KMF is liable to deduct GST TDS under section 51 of CGST Act
Federation on the payments made to suppliers.”
Limited.kmf Answer – The applicant is not liable to deduct tax at source as per
provisions of section 51 of CGST ACT towards payments made to
suppliers of taxable goods or services or both, as they are not covered
under any of the clauses of Section 51(1) of the CGST / KGST Act 2017.
Shri Keshav Cement Manufacturer KAR/AAR/26/2019-  The applicant is engaged in the business of manufacturing of
Cements and (Karnataka AAR) 20 dated 12.09.2019 cement.
Infra Limite  The applicant has received a license to set-up and produce
electricity vide
 the applicant has been authorised to set-up a renewable energy
based Solar Electric Power Plant of 20MW capacity for power
generation and captive
 The Applicant, for the purpose of setting up the power plant, has
purchased the following inputs/ capital goods such as Solar Power
Panels, Transformers, electrical meters, wiring ex, installations
and performed civil works for the foundation of these items.
 The applicant has entered into a Wheeling and Banking agreement
with Karnataka Power Transmission Corporation Limited
(`KPTCL). The following questions have been arised-
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?
Answer - Goods, the value of which has been capitalized in the books of
account would not be considered as inputs and the applicant will not be
entitled to credit of input tax in relation to such goods. From the list of
the goods given in Annexure 4 to the application it cannot be inferred as
to where capitalization has been done. Therefore in respect of each and
every entry of the annexure specific order cannot be made. Therefore
the applicant is entitled to input tax credit in respect of goods other than
capital goods. In respect of the second part of the question it is Ruled
that only those apparatus, equipment, and machinery which are fixed to
earth by foundation or structural support alone arc entitled to qualify as
plant and machinery. Therefore the goods answering to this definition
alone shall be qualified to be treated as ‘plant and machinery’. In respect
of other goods provisions of Section 17(5)(c) shall apply and credit of
input tax shall not be available.
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?
Answer - The applicant shall be entitled to the eligible input credits (as
decided in question 1) in entirety provided the entire production is
captively consumed (emphasis supplied).
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?
Answer - The applicant company is required to reverse input tax credit
on the unutilized electric energy banked with KPTCL, GESCOM &
HESCOM and for which the applicant receives a consideration in terms of
the Wheeling and banking agreement as discussed in the preceding
paragraphs.
Hical Job Worker KAR/AAR/25/2019-  The applicant is engaged in the supply of goods and services and
Technologies (Karnataka AAR) 20 dated 12.09.2019 are basically a job worker. They are proposing to undertake a job
Private Limited work activity for M/s Woodward India Private Limited based on
the purchase orders.
 The job work involves assembly, integration and testing of
converters. The following question has been raised
Whether the value of free of cost supplies by the principal is included in
the value of supply by the job worker?
Answer- The nature of supply done by the applicant is one composite
supply consisting of two supplies – one relating to the manufacturing
service on the physical inputs (goods) owned by others (Service
Accounting Code 9988) and the other relating to supply of non-critical
components, with the former being the principal supply. Hence the
entire transaction is to be treated as the supply of manufacturing service
on the physical inputs (goods) owned by others (Service Accounting
Code 9988) and is taxable at the rate applicable to the same at 18%; and
The value of the goods provided by WIPL would not form the part of the
value of the supply and must be excluded while valuing the supply.
Morigeri Traders Trading of agricultural KAR/AAR/23/2019-  The applicant is in the business of rendering service of supplying
products 20 dated 12.09.2019 dry chillies on behalf of farmers to the traders in the Byadgi
(Karnataka AAR) A.P.M.C. Market, Karnataka, as commission agents.
 They sell goods on behalf of agriculturist principals (farmers) to
the traders, issue invoices to the traders/buyers as prescribed
under the APMC Act and also issue sale patties to the agriculturist
principals.
 They collect commission on the services provided to the
agriculturist principals from the purchasers and the same is also
shown in the invoice issued to the purchasers. The following
Whether the applicant is required to be registered under the GST Act?
If the answer to the above question is affirmative, then under which

section the Commission Agents are to be registered?
Answer- The applicant, being a commission agent, is required to be
registered under Section 22(1) of CGST Act 2017, as they qualify to be an
agent in terms of para 3 of Schedule I to the CGST Act 2017. This answers
question numbers 1 and 2.
Whether the notification No.12/2017 – Central Tax (Rate) dated
28.06.2017 as amended and Notification No.9/2017 -Integrated Tax
(Rate) dated 28.06.2017 – Serial No. 54(g) issued under section 11 of the
CGST Act is applicable to Commission Agents of APMC?
If the answer to the above question is negative, then to whom does this
Notification No.12/2017 – Central Tax (Rate) dated 28.06.2017 as
amended and Notification No.9/2017 -Integrated Tax (Rate) dated
28.06.2017 – Serial No. 54(g) issued under section 11 of the CGST Act is
applicable and under what circumstances the aforesaid notification is
applicable? e) Whether the Dry Chilly is covered under the definition of
agriculture produce?
Answer- The services provided by the applicant to the principal are
covered under “services provided by a commission agent for sale or
purchase of agricultural produce”, which are exempted under entry no.
54(g) of the Notification No. 12/2017 – Central Tax (Rate) dated
28.06.2017 and hence the said Notification is applicable to the Applicant,
being the commission agent of APMC, Karnataka. However the supply of
dry chillies to the traders under the invoice of the applicant is liable to
tax as discussed in Para 6.8 supra. This answers question number 3 and
4.
If the answer to the above question is negative, then what kind of
produce the dry chilly is? What is the HSN Code of Dry Chilli and what is
the rate of GST on Dry Chilli?
Answer- Dry Chillies is covered under the definition of agricultural
produce, in terms of definition at para 2(d) of the Notification No.
12/2017 – Central Tax (Rate) dated 28.06.2017.
Bharat Govt. Company KAR/AAR/21/2019-  The applicant states that they are a Government of India
Electronics (Karnataka AAR) 20 dated 26.08.2019 Enterprise under the Ministry of Defence. The following question
Limited has been raised
Whether the various systems, sub-systems and onboard spares supplied
by the applicant for use in the Warships, Vessels and Submarines meant
for Indian Navy and Shipbuilders, attracts 5% GST?
Answer- Various systems, sub-systems and onboard spares supplied by
the applicant for use in the Warships, Vessels and Submarines meant for
Indian Navy and Shipbuilders (excluding consumables and raw
materials) are appropriately covered under sl.no.252 of Notification
No.01/2017-Central Tax(Rate) dated 28.06.2017, and accordingly
attracts 5% GST.
Antrix Govt. Company KAR/AAR/19/2019-  The applicant is a company wholly owned by the Government of
Corporation (Karnataka AAR) 20 dated 26.08.2019 India (GOI) and under the administrative control of the
Limited Department of Space
 The applicant is authorized by the Government of India, acting
through Department of Space, to conduct a variety of commercial
activities. The following questions have been raised
Whether Leasing of Satellite Transponder which is covered under SAC
Code 997319 be charged at 5% GST as per HSN Code 8803 – Parts Goods
of Heading 8802 (Satellites)?
Answer- The service of Leasing of Satellite Transponders, covered under
SAC 9973 19, falls under the Entry No.17 (viii) of Notification No.
8/2017-Integrated Tax (Rate) dated 28th June 2017, as amended, and is
taxable to GST at the rate of 5% IGST (i.e. 2.5% of CGST and 2.5% of
KGST), as applicable on the supply of like goods (transponder – part of
communication satellite) involving the transfer of title in goods, covered
under 8803 90 00, in terms of Entry no. 245 of the Schedule I of the
Notification No. 1/2017 – Integrated Tax (Rate) dated 28th June, 2017,
as amended.
Strides Emerging Manufacturer and KAR/AAR/18/2019-  The applicant is engaged in manufacture and sale of product
Markets Limited Seller of Nicotine 20 dated 07.08.2019 Nicotine Polyacrylamide Lozenge which is used to wean off the
(Karnataka AAR) withdrawal symptoms associated from the nicotine consumption
cessation. The following question has been raised
What is the appropriate classification of Nicotine Polacriliex Lozenge
(hereinafter referred to as “NCT”) manufactured by the Company and
rate of tax applicable thereupon under Notification 01/2017-Central Tax
(Rate), dated 28-06-2017
Answer- The instant product, Nicotine Polacriliex Lozenge, is rightly
classifiable the heading 38.24. Accordingly the product is covered under
Señal number 97 of Schedule III to Notification No. 01)2017-Central Tax
(Rate) dated 28.06.20 17 and attracts GST at the rate of 18% (9% COST,
9% SGST)
Deputy Forest Department KAR/AAR/20/2019-  The Applicant is a Government Department (Karnataka Forest
Conservator of (Karnataka AAR) 20 dated 26.08.2019 Department). The following questions have been raised
Forests Is it legally correct to infer that the service of “logging” and its
components described before do not attract any SGST under the CGST
Act, 2017? If not, what is the correct position by law?
In case the trees have grown from “plants” not planted by the Karnataka
Forest Department, but that which grew by natural regeneration but
were nurtured, managed and protected by the Karnataka Forest
Department, does the same nil rate of SGST and CGST apply to them too?
If not, what would be the rate?
In case of sale of forest produce or any other goods belonging to

Karnataka Forest Department, where the buyer is registered or is based
in and transports the goods to outside the State of Karnataka, what
should be charged under the CGST Act, 2017, (A) SGST and CGST, or (B)
IGST?
In case of sale of forest produce or any other goods belonging to

Karnataka Forest Department, where the buyer is registered or is based
outside the State of Karnataka, but uses the goods within the State of
Karnataka, what should be charged under the CGST Act, 2017? (A) SGST
and CGST, or (B) IGST?
Answer- The operations of Sopping” as described in the application
would attract tax under the Goods and Services Tax Acts and it is
independent of the trees, whether planted by the Forest Department or
which grew out of natural regeneration.
The transaction described in the application in Issue No.2, is an intra-

State supply and attracts CGST and SGST arid is independent of where
the goods arc taken by the recipient after the supply is completed.

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ADVANCE RULING (JANUARY 2019 – DECEMBER 2019)

Name of Industry Order No. & Case History

Answer – HSN Code 68101990

2. What will be the applicable rate of GST on Quartz Slabs (Artificial

Answer – The applicable rate of GST on Quartz Slabs (Artificial Stone) is

1. Whether ITC is available on expense made on:

 Building materials such as cement, concrete, brick etc. meant for

 Repair of existing furniture and fixtures

 ITC shall not be available to the extent of capitalization of

Whether it makes any difference if aforementioned works are carried out

Answer-The Frozen Chicken supplied by the applicant is not exempted

Answer- M/s National Dairy Development Board (GSTIN

o 3002-HS Code of Antisera and other blood fractions and modified

lf the Applicant's turnover consists entirely of exempt supplies, he is not

3.Whether the Applicant is required to raise invoice on completion of

Is an obligation to refrain from an Act, or to tolerate an Act or a situation

What is the correct classification of Fried Fryums of differnt shapes, sizes

Is it necessary for recipient of “Supply of Farm Labour” service to be fully

What type of documents/evidence is required to be kept as a supplier of

Answer:In the present case if the outward supply of the applicant is

Whether applicant is liable to be registered

Answer:The question raised by the applicant pertains to GST

1. The West Bengal Authority of Advance Ruling ( AAR ) in an application

As the Applicant is not supplying its Kaju-shaped products under any

The applicant is supplying mixes and dough for preparation of biscuits

Infobase Printing Service 38/WBAAR/2019- Question on which Advance Ruling Sought

Supply of services goes beyond the sale of space for advertisements. As

The Authority noted that the “Applicant is making a bundled supply to

Switz Foods Manufacturer Of 37/WBAAR/2019- Question on which Advance Ruling Sought

 The Applicant also submits a report A few of the products would

Answer: – The division bench comprising of Ms Susmita Bhattacharya,

Chicken meat is used as a filling in most of the products where bread or

A few of the Applicant’s products would not survive as food preparation

The Authority of Advance Ruling ( AAR ) in West Bengal ruled that

 The Applicant submits that it supplies security and scavenging

 The finance audit department clarifies that the monthly charges

 The applicant claims the minimum wages employee’s portion of

 The applicant makes a separate bill for claiming the bonus

Answer:- The division bench comprising of members Ms Susmita

The applicant can recruit, deploy, withdraw or replace any security

It is entitled to pass the liability to the recipient who, in terms of the

Therefore, liable to pay GST on the portion of the payment received

 The applicant argued that by supplying consumer goods

 He acts as an associate of the West Bengal Essential

1. whether Applicant is liable to pay GST on

 The Applicant argues that supply of stores in a foreign going

1. Whether supply of stores in foreign going vessels is export

Answer:- Supplying warehoused goods as stores to the merchant ships

 The applicant argued that since he supplies pure service he is

Answer:- The eligibility under Exemption Notification was examined by

 Applicant's opinion, it is not to be classified as tour operating

 The Applicant argues that accommodation service is classified

 The Applicant further argues that support services covered

1. What is the classification of the standalone service of arranging

Answer:- The Authority constituting of the Bench of Hon’ble Members

Further, while analyzing competing entries to classify the service, the

The West Bengal Authority for Advance Ruling in an application filed by

Karnataka Food Govt. Organization KAR/AAR/112/2019  The Applicant is a Government Company

Whether entry 3(vi)(a) to Notification No.8/2017 –Integrated Tax (Rate)

Chrochemie Pharmaceutical KAR/AAR/71/2019-  The applicant is a science based organisation belonging to