Application is rejected as the question on which advance ruling is sought by the applicant is not covered under any of the clauses under sub-section (2) of section 97 of the CGST/WBGST Act

(1) Whether exemption is available to the applicant vide entry no. 77 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 when the maintenance charges exceed Rs. 7,500/- per month per member or tax is payable on the entire amount.

(2) Whether applicant is liable to pay tax on amounts which it collects from its members for setting up a corpus fund for future contingencies/ major CAPEX.

(3) Whether the applicant is liable to pay tax on collection of common area electricity charges paid by the members and the same is recovered on the actual electricity charges?

Whether sale of unbranded /non packaged broken rice generated from manufacturing process will be charged to tax @5%.

Whether services of printing question papers for conduct of examinations to educational institutions as supplied by the applicant shall be treated as exempt supply.

Whether the product ‘Jac Olivol Body Oil’ intended to be manufactured and sold by the applicant shall fall under HSN 3004 or under HSN 3304 of the GST Tariff.

As the applicant has not appeared and produced relevant documents in spite of allowing reasonable opportunities, no ruling is pronounced.

Application is rejected as the questions on which advance ruling is sought by the applicant are not covered under any of the clauses under sub-section (2) of section 97 of the CGST/WBGST Act and also the application has been filed without making payment of requisite fee referred to in sub-section (1) of section 97 of the aforesaid Acts.

Whether the amount of interest agreed to be paid by contractee to the applicant due to the delayed payment should be considered as a part of the consideration for the project and subjected to application of GST or not.

Whether services provided by the applicant to the universities in respect of conduct of examination (both pre and post examination) are exempted from payment of tax.

What is the value of supply of services provided by the applicant for conversion of wheat provided by the State Government into atta/ fortified atta, for distribution by the State Government through Public Distribution System and what is the rate of tax applicable on such supply.

Application is rejected on the question of requirement of registration of the applicant in the state of Assam.

What is the value of supply of services provided by the applicant for conversion of wheat provided by the State Government into atta/ fortified atta, for distribution by the State Government through Public Distribution System and what is the rate of tax applicable on such supply.

What is the value of supply of services provided by the applicant for conversion of wheat provided by the State Government into atta/ fortified atta, for distribution by the State Government through Public Distribution System and what is the rate of tax applicable on such supply.

What is the value of supply of services provided by the applicant for conversion of wheat provided by the State Government into atta/ fortified atta, for distribution by the State Government through Public Distribution System and what is the rate of tax applicable on such supply.

Whether the applicant is required to take separate registration for each type of business e.g., manufacturing/reselling/providing services carried on from same place of business and whether the applicant is entitled to get separate registration for each type of businesses carried on from same place of business.

Whether the applicant being a Fair Price Shop is liable to charge GST from the State Government against the supply made by them and whether the supply of “S.K.Oil” along with charges like dealer’s commission, dealer’s transport charges, stationary charges, H & E losses etc. would be treated as a composite supply wherein the principal supply would be the supply of “S.K.Oil”.

Whether input tax credit against inward supply of input/input service used for construction of warehouse can be claimed and utilized to pay tax on the outward supply of services provided by way of renting of said warehouse.

Whether the services in relation to loading and unloading of imported unprocessed TOOR and WHOLE PULSES and BALCK MATPE qualifies for exemption under serial number 54(e) of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017.

30/05/2023

What is the value of supply of services provided by the applicant for conversion of wheat provided by the State Government into atta/ fortified atta, for distribution by the State Government through Public Distribution System and what is the rate of tax applicable on such supply.

What is the value of supply of services provided by the applicant for conversion of wheat provided by the State Government into atta/ fortified atta, for distribution by the State Government through Public Distribution System and what is the rate of tax applicable on such supply.

What is the value of supply of services provided by the applicant for conversion of wheat provided by the State Government into atta/ fortified atta, for distribution by the State Government through Public Distribution System and what is the rate of tax applicable on such supply.

What is the value of supply of services provided by the applicant for conversion of wheat provided by the State Government into atta/ fortified atta, for distribution by the State Government through Public Distribution System and what is the rate of tax applicable on such supply.

Whether supply for construction of a sewerage treatment plant which involves supply of pumps as well as installation and commissioning work attracts GST rate of 12% in terms of Notification No. 11/2017-CT(Rate) dated 28/06/2017 read with of Notification No 20/2017 -CT(Rate) dated 22/08/2017.

What will be the HSN Code and rate of tax of bouquet made with dry parts of plants, foliage, flower buds, grasses and branches of plant which are dried, bleached, dyed and coloured for decorative and ornamental purposes and sold with plastic foil packaging.

Application is rejected on the question whether the upfront premium payable by the applicant towards the services of leasing of the land for industrial purposes by Shyama Prasad Mookerjee Port, Kolkata is exempted under entry 41 of Notification No. 12/2017 Central Tax (Rate) dated 28.06.2017.

What is the value of supply of services provided by the applicant for conversion of wheat provided by the State Government into atta/ fortified atta, for distribution by the State Government through Public Distribution System and what is the rate of tax applicable on the value of supply.

What is the value of supply of services provided by the applicant for conversion of wheat provided by the State Government into atta/ fortified atta, for distribution by the State Government through Public Distribution System and what is the rate of tax applicable on the value of supply.

Whether the applicant, as a job worker, is liable to pay tax on gain of pure gold which is retained by him from the wastage allowed by his principal for manufacturing of gold ornaments.

Whether the applicant is obliged to reverse input tax credit under Section 17(2) of the CGST Act read with Rule 42 of the CGST Rules, 2017 in view of the sale of alcoholic liquor for human consumption effected by it at its premises under the facts & circumstances of the present case.

Whether Government of Andhra Pradesh- Water Resources Department comes under the purview of State Government and whether the supply being undertaken by the applicant to the said department for desilting of the foreshore of Prakasam Barrage would be taxable vide entry No. 3 (vii) of the Notification No. 39/2017- Integrated Tax (Rate) dated 13.10.2017, as amended.

What will be the rate of tax and HSN Code of fly ash brick having fly ash content less than 90%.

Whether the services provided by the applicant for right to use of car parking would be treated as a composite supply when the services is supplied along with sale of under constructed apartments and whether such supply shall be treated as Non-GST supply if the same is supplied after issuance of completion certificate of the apartments.

Whether the services rendered by the applicant for health care to senior citizens at their door step comes under exemption category and what will be the classification of such services.

Whether the work being undertaken by the applicant as a sub-contractor for conversion of Short Welded Rails (“SWR”) to Long Welded Rails (“LWR”) by Flash Butt Welding process on the railway tracks would fall under Heading 9954 or 9988 and what would be the rate of tax of such supply.

Whether the transaction of transfer of business by the applicant shall be treated as a supply of services and would be covered under Serial No. 2 of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017.

Whether the applicant is required to issue tax invoice to State Government Department/ Directorate on the contract value as determined by the department where the applicant is working as “Project Implementing Agency”?

Whether the supply being undertaken by the applicant for construction of new railway siding at Jhanjra Area of ECL against order received from M/s. RITES Ltd is covered under the definition of works contract as defined in clause (119) of section 2 of the GST Act and what will be the rate of tax on such supply.

Whether conservancy/solid waste management services provided by the applicant to Howrah Municipal Corporation is exempt from GST.

Whether the activities being carried out by the applicant as a sub-contractor for shifting of electrical utilities can be regarded as composite supply of works contract by way of construction of road as specified under serial number 3(iv)(a) of Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017.

What shall be the rate of tax and HSN Code of industrial safety belt and harness.

Classification and rate of tax of supply to be provided by the applicant to State Urban Development Agency for Municipal Wet Waste processing facility along with operation & maintenance under Swachh Bharat Mission/Mission Nirmal Bangla.

What would be the rate of tax on supply of services for printing on duplex board belonging to the recipient including cutting, punching and lamination of the duplex board, so printed.

Whether the supply of services provided by the applicant to Food & Supplies Department, Govt. of West Bengal by way of milling of food grains into flour for distribution of such flour under Public Distribution System is eligible for exemption under entry No. 3A of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017.

What is the value of supply of services provided by the applicant to the State Government for crushing of wheat into fortified atta which in turn is supplied by the State Government through Public Distribution System and what components and at what value are to be included in calculation of the % of value of goods in the total value of composite supply for the purpose of Notification No. 2/2018- Central Tax (Rate).

What would be the SAC Code & GST Rate for outward supply made by the applicant in case of fruit trees being cultivated and nurtured for marginalised communities and in case of plantation of mangrove seeds and seedlings in coastal areas.

Whether a three-wheeled electrically operated vehicle, commonly known as e-rickshaw, when sold without battery is classifiable as an “electrically operated motor vehicle" under HSN 8703.

Whether a three-wheeled electrically operated vehicle, commonly known as e-rickshaw, when sold without battery is classifiable as an “electrically operated motor vehicle" under HSN 8703.

Whether GST liability on sale of vehicle, spares etc. can be discharged by utilizing the input tax credit on purchase of demo vehicle.

Whether transfer of an unit by the applicant with all the assets including taking over all the liabilities by the purchaser for a lump sum consideration would amount as supply of goods or supply of services and whether the transaction would be covered under Entry No. 2 of the Notification No.12/2017-Central Tax (Rate) dated 28.06.2017.

Whether the contract awarded by East Coast Railways for dismantling of existing sleeper fixing and/or installation of new (H-Beam Steel sleepers) is amounting to execution of original work and would attract IGST@12% in terms of Notification No. 20/2017-lntegrated Tax (Rate) dated 22.08.2017.

Rejection of the application for advance ruling.

Whether the applicant, being an agent to supply Superior Kerosene Oil, can be regarded as fair price shop and whether the applicant is providing services to State Government and whether output tax is chargeable on the total consideration received by the applicant or on the basic price of kerosene.

Whether the applicant, being an agent to supply Superior Kerosene Oil, can be regarded as fair price shop and whether output tax is chargeable on the total consideration received by the applicant or on the basic price of kerosene.

What will be the value of supply and rate of tax in respect services provided by the applicant to Food & Supplies Department, Govt. of West Bengal by way of milling of wheat into fortified atta for distribution of such fortified atta under Public Distribution System.

Whether services for collection and disposal of bio-medical waste from various clinical establishments provided by the applicant shall be exempted vide serial number 3 of Notification No. 12/2017 -Central Tax (Rate) dated 28.06.2017 and whether the services provided by the sub-contractor of the applicant shall get covered under the said entry or under entry number 75 of the said notification.

Rejection of the application for advance ruling

Withdrawal of application for advance ruling

Whether the supply of service provided by the applicant to Food & Supplies Department, Govt. of West Bengal by way of milling of food grains into flour for distribution of such flour under Public Distribution System is eligible for exemption under entry No. 3A of Notification No. 12/2017-CentralTax (Rate) dated 28.06.2017 and what shall be rate of GST on such milling, if it does not fall under entry No. 3A.

Whether the supplies provided by the applicant to Kolkata Municipal Corporation shall be considered as divisible supplies and what would be its taxability under the GST Act.

Whether the supply of service provided by the applicant to Food & Supplies Department, Govt. of West Bengal by way of milling of food grains into flour for distribution of such flour under Public Distribution System is eligible for exemption under entry No. 3A of Notification No. 12/2017-CentralTax (Rate) dated 28.06.2017 and what shall be rate of GST on such milling, if it does not fall under entry No. 3A.

Whether the project which is currently under construction by the applicant can be treated as (i) Residential Real Estate Project (RREP) and (ii) affordable residential apartment and what shall be the rate of tax on such supply.

Whether providing solid waste management services to the municipality is an exempt supply & whether the provision of TDS is applicable on such supply.

Whether the applicant is acting as a pure agent and the payment of salary/wages made by him can be excluded from the value of supply.

Whether supply of cooking gas through pipeline as provided by the applicant should be classified as supply of goods or supply of services.

Whether goods supplied at nominal price and under separate invoices with separate prices pursuant to a promotional scheme would qualify as individual supplies taxable at the rates applicable to each of such goods or to be treated as mixed supply and whether credit of the input tax paid on the items being sold at nominal prices would be available to the applicant.

Whether the definition of ‘affordable residential apartment’ is applicable in respect of flats (having carpet area of 60 sqm and value up to Rs. 45 lacs) of an ongoing projects and tax can be collected  @ 8% on all advances received after 01.04.2019.

Whether the applicant is liable to pay GST only on Management Fee / Administrative charges or on entire billing amount and whether employer portion of EPF & ESl amount of the bill are exempted from payment of tax.

Whether services related to pre-examination, conducting of examination and post -examination provided to Educational Boards, Council and Universities shall be treated as exempted supply.

Whether the applicant is entitled for input tax credit already claimed by him on the invoices raised by the supplier pertaining to the period Jan-2020, Feb-2020 and March-2020 for which the supplier has paid the tax in November-2020 and whether the applicant has to reverse the said ITC already availed by him

Withdrawal of application for advance ruling

Whether services provided by the applicant to the Directorate of Public Health Engineering, Government of West Bengal for operation of water pump and safeguarding pumping machinery at various Pump Houses for supply of drinking water is exempt from payment of tax

Whether (i) transportation of raw paddy from the point of purchase to the rice mill and (ii) reimbursement of Mandi labour charges are taxable or not

Whether supply of services by the applicant by way of arranging sales of goods to the recipient located outside the country shall be considered as ‘export of services’ or not

Classification and rate of tax on aerobic micro organism/protein derived thereof used in cementitious / concrete application

Whether “Damodar Valley Corporation” is covered under the definition of the term ‘Government Entity’

Whether supply of food and beverages made by the applicant shall be treated as supply of goods or supply of services and whether supply of catering services to an educational institution is exempt supply

Rejection of the application for advance ruling

Whether dredging of Wular Lake is an exempted supply

Whether a supplier of works contract service is prohibited from claiming ITC

Whether fabrication of steel structures is job work when the materials except paint are supplied by the recipient

Whether conservancy service to Defence establishments are exempt from GST

Whether milk with turmeric extraxts is classifiable under HSN 0401

Whether works contract service of laying pipelines in Bangladesh is export

Whether the applicant is eligible for tax concession for its RREP named Akriti being an affordable housing project

Whether dredging is a works contract taxable under Entry No 3(vii) of Rate Notification (service)

Whether works contract for dredging is taxable under Entry No 3(vii) of the Rate Notification (Service)

Classification of the three-wheeled electrically operated motor vehicle

Whether assignment of leasehold right on land is taxable under the GST

Whether repair and maintenace of machinery by a foreign company is import of service

Whether an NGO facilitating rehabilitation of the survivors of violence on women are liable to pay GST

Whether a liquidator appointed by NCLT is liable to pay GST on asset sales and required to get registered

Whether imparting vocational training recognized by Govt of India makes an entity eligible for exemption from GST

Whether supply of SCADA System to E W Metro is taxable at the concessional rate

Whether the RTP is eligible for exemption under Entry 74 of the Exemption Notification

Whether printing service received locally is export when a foreign buyer is paying the consideration in US dollars

Whether supply of conservancy service to a municipality is exempt supply

Whether supply of conservancy service to a municipality is exempt supply

Whether it is a local authority to whom exemptions for local authority are available

Whether crushing of grains for distribution through TDS is exempt supply

Classification of the service of leasing goods vehicles to GTA where the right to use is transferred

Classification of a non edible preparation used in confectionary business

Classification of the composite service of selling advertisement space as an agent and printing service

Whether baked food having more than 20 per cent by weight meat is classifiable under HSN 1601

Whether bonus paid by the recipient is taxable

Rejection of the application

Classification of fusible interlining cloth

Rectification of order dated 21/10/2019

Whether supply of goods through PDS is exempt

Whether supply of stores in foreign going vessels is export

Whether TDS is seductible on supply of solid waste conservancy service to a municipality

Whether co-owners of a jointly held property are liable to pay tax as an association of individuals

Whether service to the Govt relating road construction and irrigation is exempt supply

What is the classification of the standalone service of arranging accommodation in a hotel

What are the determinants for classifying railway supplies

Whether solid waste conservancy is an exempt supply and whether TDS is payable

Admissibility of input tax credit on capital goods and input services used for supply of both taxable and exempted goods

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

Whether supply of cleaning and sweeping service to hospitals is exempt

Whether IGST payable 5% on fertilizer when being exported

Whether HDPE woven tarpaulin is classifiable as textile under GST Tariff Act

Whether the service of loading and unloading of yellow peas at the port is exempted supply.

Whether mobilization advance for works contract is supply on the date on which it stands credited on the supplier's account

Whether evacuation and disposal of ash from the ash pond of a thermal power station is an exempted supply

Whether printing of advertising material is a supply of service.

Whether TDS notifications applies to conseravncy and waste management service to a municipality

Whether renting a residential property for residential purpose to a company is an exempt supply

What will be the taxability of the works contract of dredging a river-bed

What will be the taxability of dredging a river-bed

Classification and rate of tax on diesel Loco leased out for shunting of rakes

Classification of the work for land filling and site preparation

Rectification of the ruling dated 10/06/2019.

Whether Notification on TDS is applicable on exempt supplies

Whether input tax credit on purchase of motor vehicles for supplying ren-a-cab service is admissible

Whether resuscitation of a river is an exempt supply

Whether drainage of channels and riverbeds is an exempt supply

Whether work of upgrading the navigability of Mandarmoni River is an exempt supply

Whether input tax credit is admissible if consideration is paid through book adjustment

Whether the services offered to the buyer of a flat in a housing complex is composite supply

Whether goods sent for job work but not returned being consumed in the process is supply.

Rates of tax on variuos services provided by the club.

Classification of repairing of movable goods.

Classification of food supplements.

Classification and taxability of the service of a Line Producer located in Brazil.

Classification and rate of tax on pen parts.

Whether ITC is admissible on ambulances purchased for the benefit of the employees under legal requirement of the Factories Act, 1948.

Whether service to the students for lodging along with food is a composite supply within the meaning of section 2(30) of the GST

Seeks a Ruling on description & HSN of Bags/Sacks (both with &
without Handle) made of (i) Laminated P.P. Nonwoven Fabric, (ii) B.O.P.P. Pasted P.P. Nonwoven
Fabric and (iii) Woven Fabric Pasted with Nonwoven Fabric, under the GST Act.

Whether ITC is admissible on construction of a warehouse with prefabricated building blocks

Whether GST paid on intra-state supply in a state where the applicant is not registered is admissible as ITC

Whether security or scavenging service to Govt is eligible for exemption under Sl No. 3 or 3A of Notification No. 1136-FT dated 28-06-17

Whether sweeping service to the Govt is eligible for exemption under Sl No. 3 or 3A of Notification No. 1136-FT dated 28-6-17

What should be the classification of tea bag manufacturing service

Whether springs of iron nad steel for railways is classifiable under HSN 8607

Whether PP Leno bags are to be classified as plastic bags

What should be the rate of GST on works contract for constructing a civil structure for a Govt entity

Whether Notification No. 1344-FT dated 13-09-18 is applicable

Classification and rate of GST on PP non-woven bags

Whether ITC is admissible on lease rental paid for the pre-operative period for the land on which a hotel is being constructed

Whether retrofitment of twin pipe air brake system is composite supply and what is the rate of tax thereon

Whether printing of the Bible is liable to GST when the order has been received from a foreign entity

Whether construction of a railway siding by an entity other than railways is taxable under Sl No. 3(v) of Rate Notification on service

Whether the association is supplying any goods or service

Whether tax is payable on transportation service in contacts for erection of transmission towers

Whether the benefit of entry no. 66(a) of the Exemption Notification for service is available to the applicant

Whether toll charges are deductible under rule 33

Classification of PP Leno Bags

How should the service of printing question papers for educational institutions be classified

Whether input credit is admissible for GST paid on freight for transporting Petro products to export warehouse

Classification of PP Leno Bags

Whether a supplier to SEZ units and developers is liable to pay tax

What should be the classification of PP Leno woven bags.

What should be the classification of Rakhi.

Whether value of supplies to branches in other states is to be determined under Second Proviso to Rule 28.

Whether activity of printing by a photo lab is supply of goods or service and its classification

Whether tax is payable on transportation and allied services relating to supply of goods.

Whether and at what rate tax is payable on freight on supply of materials in a composite supply of works contract.

What will be the classification and rate of tax for railway track maintenance work

Provides foreign universities services relating to enrolment students from India and wants to know whether it is intermediary

Whether UPS with battery is a composite supply

Whether block joining mortar is classifiable under heading 3214 of the Customs Tariff Act 1975

Whether it is required to be registered under the GST Acts

Whether its skincare preparations are medicaments