Rulings by Advance Authorities

Sl. NO.

Name of Applicant

Name of State/UT

Question(s) on which Advance Ruling Sought

Order No. & Date

View

Category as per Section 97(2) of SGST Act

32 Bindu Ventures Karnataka (a) Which date should be considered as the date of completion of the property – the date of receipt of necessary approvals from BBMP / Karnataka Pollution Control Board / Karnataka Electricity Board or the date of receipt of completion certificate from a registered Chartered Engineer?
(b) Whether the applicant is liable to pay GST on any amount received as consideration towards sale of completed offices, after the date of completion, where part of the consideration was received prior to the date of completion as determined in question (a) above?
(c) Whether the applicant is liable to pay GST on the consideration received as consideration towards the sale of completed offices, where the entire consideration is received after the date of completion of construction as determined in question number (a) above?
32 dated 03-12-2018 View 97 (2) (c) (e)
31 C M Enviro Systems Private Limited Karnataka Can our product be classified as Scientific & Technical Instruments, Equipments under a relevant Chapter Heading ?. But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their e-mail letter dated 22.11.2018 31 dated 28-11-2018 View 97 (2) (a)
30 Nforce Infrastructure India Pvt. Ltd Karnataka 1. Whether the applicant is liable to pay GST on the value of building constructed and handed over to the land owner in terms of the Joint Development Agreement ?
2. If there is liability to pay GST on what value is the GST to be paid since there is no monetary consideration involved?
3. Is the applicant liable to pay service tax up to 30.06.2017 and GST thereafter?
30 dated 28-11-2018 View 97 (2)(c) (e)
29 Patrick Bernardinz D’Sa Karnataka Whether the applicant being the land owner is liable to pay GST on premises allotted to him, which he intends to distribute among his family members ? 29 dated 28-11-2018 View 97 (2)(e)
28 Triveni Turbines Limited Karnataka Whether the turbine generator set to be supplied by the applicant to the buyer for use in waste-to-energy project is covered under Sl.No.234 of Schedule I of Notification 1/2017 – IGST (Rate) dated 28.06.2017 as “Renewable energy devices and parts for the manufacture of waste to energy plants/ devices, attracting 5% levy? 28 dated 17-11-2018 View 97 (2)(a) (b)
27 Wonderfrutz Products LLP Karnataka Whether Tutti-fruity be classified under HSN 08111010 or 20060000 27 dated 17-11-2018 View 97 (2) (a)
26 Columbia Asia Hospitals Private Limited Karnataka (a) Whether two or more supplies of goods or services which are naturally bundled in which principal supply is exempt and others are taxable, can be treated as composite supply and if yes, principal supply being exempt supply, can the said composite supply be treated as exempt supply or the same cannot be treated as composite supply?
(b) If not treated as composite supply, is registered person allowed to claim input tax credit of tax paid on procurement of capital goods, inputs and input services related to both taxable supply and exempted supply?
26 dated 13-11-2018 View 97 (2) (d) (e)
25 Indian Institute of Management Bannerghatta Road Karnataka a) Whether the long duration post graduate diploma/ degree granting programmes offered by the Indian Institute of Management, Bengaluru other than specifically mentioned in Sl.No.67 of Notification No.12/ 2017 – Central Tax (Rate) dated 28th June 2017 as amended by Notification No.2 /2018 dated 25th January 2018 are exempted from the GST output liability on education as a part of a curriculum for obtaining a qualification recognized by any law for the time being in force in the light of enactment of the Indian Institute of Management Act, 2017?
b) Whether supply of online educational journals or periodicals to the Indian Institute of Management, Bengaluru is exempted from reverse charge liability of GST under Sl. No.66 of Notification No.12 / 2017 – Central Tax (Rate) dated 28th June 2017 as amended by Notification No. 2/2018 dated 25th January 2018 being education provided as a part of a curriculum for obtaining a qualification recognized by any law for the time being in force in the light of enactment of the Indian Institute of Management Act, 2017?
25 dated 25-10-2018 View 97 (2) (b)
24 Nash Industries (I) Pvt Ltd. Karnataka Whether the amortised cost of the tool to be added to arrive at the value of the goods supplied for the purpose of GST under Section 15 of the CGST Act read with rule 27 of CGST Rules. 24 dated 25-10-2018 View 97 (2) (C)
23 Toshniwal Brothers (SR) Private Limited Karnataka a) Whether pure and mere promotion and marketing services will be “intermediary services” for the purposes of section 12 of the Integrated Goods and Services Tax Act, 2017 for determining the place of supply of such services?
b) If after sale support services are also provided under a composite contract, would it then be composite supply? What will be the principal supply for such contracts?
c) Whether the above contracts would qualify as exports if the client is overseas entity, in terms of clause (6) of section 2 of the Integrated Goods and Services Tax Act, 2017 and will be a zero-rated supplt as provided in section 16 of IGST Act, 2017?
23 dated 19-09-2018 View 97 (2) (a)
22 Compass Group (India) Support Services Private Limited Karnataka i. Whether, cooking and subsequent supply of food by the Applicant to educational institutions under Transaction 1 is classifiable as “mess/canteen services” and exigible to GST @ 5%
ii. Whether, cooking and subsequent supply of food by the Applicant in designated premises of its customers other than educational institutions under Transaction 1 is classifiable as “mess/canteen services” and exigible to GST @ 5
iii. Whether, over the counter supply of food & beverages (including MRP Products) by the Applicant on a stand alone basis in educational institutions under Transaction 2 is classifiable as supply provided by eating joint / mess / canteen etc., and be exigible to GST @ 5% .
iv. Whether, over the counter supply of food & beverages (including MRP Products) by the Applicant on a stand alone basis in establishments other than educational institutions under Transaction 2 is classifiable as supply provided by eating joint / mess / canteen etc., and be exigible to GST @ 5% in the light of the Circular No.28/02/2018-GST dated 08.11.2018 and Corrigendum dated 18.01.2018. The Applicant vide their letter dated 10.08.2018 requested to permit them to withdraw the advance ruling application, filed by them on 20.04.2018, stating the reason that all the transactions of the applicant, that were subject matter of the questions raised in the advance ruling application, have been covered, under Notification No.13/2018- Central Tax (Rate) dated 26.07.2018, & are liable to GST @ 5%
22 dated 19-09-2018 View 97 (2) (a)
21 Coffee Day Global Limited Karnataka Whether the applicant is entitled to pay GST @ 18% (CGST-9% and SGST-9%) and claim input tax credit? 21 dated 21-08-2018 View 97 (2) (a) (d) (e)
20 Emerge Vocational Skills Private Limited Karnataka Whether the services provided by the applicant in affiliation to specified universities and providing degree courses to students under related curriculums are exempt from Goods and Services Tax vide entry no. 66 of the Notification No. 12/ 2017 - Central Tax dated 28.06.2017? 20 dated 13-08-2018 View 97 (2) (b)
19 Maini Precision Products Ltd. Karnataka (I) Whether the ‘Parts of Fuel Injection Pumps’ are classifiable under Tariff Heading 8413 91 90?
(II) Whether the applicable entry in Notification )1/ 2017 – Integrated Tax (Rate), is 453 of Schedule III, for parts of fuel injection pumps, attracting a levy of 18%?
19 dated 06-08-2018 View 97 (2) (a) (b)
18 The Nursery Men Co-operative Society Karnataka Whether landscaping and gardening work for government departments like BBMP, KSRTC, etc, through works contract attracts GST from this society? 18 dated 06-08-2018 View 97 (2) (e)
17 V Pac Cartoons India Pvt. Limited Karnataka The applicant is desirous of knowing the GST rate applicable on the finished goods “Pallets and Box Pallets” to enable him to levy and collect the correct rate of applicable GST. 17 dated 06-08-2018 View 97 (2) (e)
16 Rajarathnam’s Jewels Karnataka a) Whether mere deposit of diamond with safe vaults acknowledged by Electronic Vault Receipts (EVR) would be treated as supply for the purpose of levy of GST?
b) Whether conversion of EVR (representing receipt for diamonds deposited) into e-Units (securities) would be treated as supply liable to GST?
c) Whether e-Units would be treated as securities and thereby transaction in e-Units would remain out of scope of the levy under GST?
d) Whether the derivative contracts in e-Unit and settlement thereof would be treated as transaction in securities and thereby would remain out of scope of the levy under GST?
e) Whether conversion of e-Units into diamonds would be treated as supply liable to GST?
16 dated 27-07-2018 View 97 (2) (e)
15 COLUMBIA ASIA HOSPITALS PRIVATE LIMITED Karnataka Whether the activities performed by the employees at the corporate office in the course of or in relation to employment such as accounting, other administrative and IT system maintenance for the units located in the other states as well i.e. distinct persons as per Section 25(4) of the Central Goods and Services Tax Act, 2017 (CGST Act) shall be treated as supply as per Entry 2 of Schedule I of the CGST Act or it shall not be treated as supply of services as per Entry 1 of Schedule III of the CGST Act?”. 15 dated 27-07-2018 View 97 (2) (e)
14 Opta Cabs Private Limited Karnataka a) Whether the money paid by the customer to the driver of the cab for the services of the trip is liable to GST and whether the applicant company is liable to pay GST on this amount 14 dated 27-07-2018 View 97(2)(a)
13 M/s Coffee Day Global Limited Karnataka a) The applicant installs beverage vending machines inside SEZ premises, prepares beverages using the vending machines & its ingredients, supplies to SEZ units which are consumed by the employees of SEZ units and charge the SEZ units based on number of cups of beverages supplied. (Cuppage billing)
b) The applicant installs beverage vending machines inside SEZ premises, supplies beverage ingredients to the SEZ units and bills based on the quantity of ingredients supplied. SEZ units prepare the beverages using the vending machines and serve them to its employees. There will not be any consideration for the usage of vending machine by the SEZ units.
13 dated 26-07-2018 View 97(2)(a)(b)(d)
12 M/s Ultratech Cement Limited Karnataka Whether the amount paid to dealer towards ‘rate difference’ post supply can be considered for the purpose of arriving at the ‘transaction value’ in terms of Section 15 of the Central Goods and Service Act’2017 ?”.But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their letter dated 29-05-2018. 12 dated 29-06-2018 View 97 (2) (e)
11 M/s Zenith Controls and Sytems Private limited Karnataka Applicability of GST for slump sale and also GST applicability on the stock which is part of slump sale. But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their letter dated 17.04.2018. 11dated 29-06-2018 View 97 (2) (e) (g)
10 M/s H and M Hennes and Mauritz India Private Limited Karnataka Whether the auxiliary services provided by H&M Hennes & Mauritz India Private Limited to Plus Trading Far East Limited, Hong Kong in terms of Auxiliary Services Agreement dated 19th January 2015 (effective from 01 February 2015) qualify as Export of Services under Section 2(6) of the Integrated Goods and Service Tax Act’ 2017 (‘IGST Act’) and hence be treated as zero rated supplies in terms of Section 16 of the IGST Act?.But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their letter dated 27-06-2018 10 dated 29-06-2018 View 97 (2) (e)
09 M/s United Breweries Limited Karnataka a) Whether beer bearing brand/s owned by M/s United Breweries Limited (Brand Owner/UBL) manufactured by Contract Brewing Units (CBUs) out of the raw materials, packaging materials and other input materials procured by it and accounted by it and thereafter selling such beer to various parties under its invoicing would be considered as supply of services and whether GST is payable by the CBUs on the profit earned out of such manufacturing activity?
(b) Whether GST is payable by the Brand owner on the “Surplus Profit” transferred by the CBU to the Brand Owner out of such manufacturing activity?
09 dated 29-06-2018 View 97 (2) (e)
08 M/s Manipal Academy for Higher Education Karnataka Whether collections made by the applicant under Manipal Arogya Suraksha Scheme from public on behalf of the insurance companies are liable to levy of tax considering the fact that the same are made merely as a collecting agent and the applicant is not engaged in provision of services ? 08 dated 23-04-2018 View 97 (2) (g )
07 M/s Manipal Academy for Higher Education, Karnataka i. Whether the amount recovered from post graduate course candidates as compensation on certain contingencies, is liable to GST in the hands of Manipal Academy of Higher Education?
ii. Whether the amount recovered from employees as notice pay recovery for not serving agreed notice period is liable for GST?
iii. Whether fees forfeited from students on discontinuing the course, before the term, is liable to GST?
07 dated 23-04-2018 View 97 (2) (e )
06 M/s Rajashri Foods Pvt. ltd Karnataka 1. “Whether the transaction would amount to supply of goods or supply of services or supply of goods & services?”
2. “Whether the transaction would cover under sl.no.2 of the Notification No.12/2017-Central Tax (Rate) dated 28.06.2017?”
06 dated 23-04-2018 View 97 (2) (a ) (b)
05 M/s Sayre Therapuetics Private Limited Karnataka a.Health care services provided by clinical establishments, an authorised medical practitioner or para-medics are exempted vide SL.No.74 of the Notification No. 12/2017- Central Tax (Rate) dated 28th June, 2017. Therefore the issue/s before us to decide are a. Whether the Applicant qualifies as clinical establishment?
b.Whether the services provided by the applicant qualifies to be health care services?

05 dated 21-03-2018 View 97 (2) (b) (e )
04 M/s Tathagat Health Care Centre Llp Karnataka “Whether GST is leviable on the rent payable by a Hospital, catering life saving services?” 04 dated 21-03-2018 View 97(2) (e )
03 M/s Skilltech Engineers & Contractors Private limited Karnataka 1. “Whether the contract, executed by them for KPTCL, is a divisible contract [Supply of goods & Supply of Services] or an indivisible contract [ works contract]?”
2. “Whether the tax rate of 12% [CGST-6% + SGST-6%] is applicable to the above contract, in pursuance of Notification No.24/2017-Central Tax (Rate) dated 21.09.2017?”
03 dated 21-03-2018 View 97 (2)(a ) (b)
02 M/s Gogte Infrastructure Development Corporation limited Karnataka a)Supply of Resturant And lodging servcies to employees ,customers,visitors & gusets of SEZ units in karnataka.
b)"Exemption to SEZ units located in state of Karnatka. a) Section 7(5) (b) of the IGST Act :treats supply of Goods /Services to or by SEZ as a deemed Interstate supply b) Section 16(1) (b) of the IGST Act : defines the term "Zero rated Supplies " to include Exoprts and supply of goods/Services to SEZ's
c) & e)Whether the Hotel Accommodation & Restaurant services provided by them, within the premises of the Hotel, to the employees & guests of SEZ units, be treated as supply of goods & services to SEZ units in Karnataka or not ?”
02 dated 21-03-2018 View 97 (2) (a) (b) (c) (e )
01 M/s Giriraj Renewables Private ltd., Karnataka a) Whether supply of turnkey 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.
b) If Yes, Whether the Principal Supply in such case can be said to be ‘Solar Power Generating System’ which is taxable at 5% GST.
c) Whether benefit of concessional rate of 5% of solar power generation system and parts thereof would also be available to sub-contractors. Supply in terms of Section 2(30) of CGST Act, 2017
01 dated 21-03-2018 View 97 (2)(e ) (g)