The application for advance ruling is disposed of as withdrawn.
Proper classification and corresponding rate of tax for the services being provided by the applicant by way of supplying benefits or facilities on hire or rent basis arising out of the assets.This ruling is made in pursuance of the direction of the Hon'ble WBAAAR.
1. Whether the GST is payable on the liquidated damages paid by the Applicant to SSL for various material defaults, breaches or non -performance of the obligation as per the terms and conditions of the Concession Agreement, under the provisions of GST law ?
2. If the answer to above question is in affirmative, what shall be the applicable rate of GST thereupon and the corresponding Service Accounting Code (SAC) ?
3. If the answer to question no. 1 is in affirmative, whether the applicant is eligible to avail ITC of the GST so paid to SSL on liquidated damages?
(1) Whether the Applicant would be eligible to avail the ITC of the GST charged on the lease rental, where the factory building would be constructed on lease land?
(2) Without prejudice to the above, whether the ITC of GST charged on the lease rental paid would be available in the following periods: (i) For the period prior to initiation of the construction of the factory building (ii) For the period after construction of the factory building
(3) Without prejudice to the above, whether ITC of GST paid on lease rental would be available when the repairs, maintenance and renovation activities are undertaken on the factory building?
(4) Without prejudice to the above, whether ITC of GST paid on lease rental would be available with respect to the area of the land on which no immovable property is constructed i.e. vacant portion of the land?
Whether the product ‘Fusible Interlining Fabrics of Cotton’ is correctly classifiable under Chapter 52 or Chapter 59?
The appropriate classification and applicable rate of GST for cotton seed de-oiled cake and whether the applicant is entitled to claim ITC on purchase of cotton seed de-oiled cake.
Whether the Service Apartment being constructed by the applicant will fall under construction services of multi storey residential buildings or construction services of commercial buildings especially when WBRERA has recognised it as residential project and KMC has recognised it as non-residential project.
Whether the applicant is eligible to avail ITC on procurement of capital goods & related services in the form of wires/cables, electric equipment, supervision charges & installation service used for transmission of electricity from power station of DISCOM to the factory premises which are installed outside the factory as per rules & policy of GETCO in accordance with the provision of sections 16 & 17 of the CGST Act, 2017 ?
1. Whether the maintenance charges of flow meters installed at the end user premises to record the recycled water falls under composite supply.
2. If yes, the rate applicable to principal supply i.e., nil rate can be applied to Ancillary supply also i.e., maintenance charges of flow meters also.
3. If not? What is the applicable GST rate and what is the SAC/HSN code applicable to the same?
(i) Whether providing services of preparing and providing plans and estimate and preparing and providing DTP [Draft Tender Plan] for the building work provided by the assessee to the R&B department, Government of Gujarat under the contract would qualify as an activity in relation to Panchayat or Municipality under Article 243 G or Article 243 W respectively, of the Constitution of India?;
(ii) If answer to the first question is in affirmative then, whether such service provided by the applicant would qualify as pure service [excluding works contract service or composite supplies involving supply of any goods] provided to the Central Government, State Government or Union Territory or local authority 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 as provided in serial number 3 of notification No. 12/2017- CT (R), dtd 28.6.2017, and, thus be eligible for exemption from levy of CGST and SGST respectively?
