Whether the applicant in the capacity of an agent would be covered within ‘Fair Price shops’ for the purpose of claiming the exemption?
Whether the invoice raised by the applicant to the dealers under PDS would be covered in services ‘to State Government’?
Whether the other charges like agent’s commission, agent’s transport charges, stationery charges, H & E Loss etc. would be chargeable to GST or treated as exempt?
Whether the supply of SKO along with other charges would be treated as a composite supply wherein the principal supply would be the supply of SKO?
If these other charges are taxable under GST, what would be the rate of GST applicable on it?
If these other charges are exempt under GST, would there a reversal of ITC attributable to such exempt supplies? Will the GST charged on the base price of SKO by IOCL from the applicant be treated as common input or input services for calculation of ITC reversal under Rule 42 of the CGST Rules 2017?
Advance Ruling application withdrawn.
(i) 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 ?
(ii) what shall be rate of GST on such milling, if it does not fall under entry No. 3A.
(i) Whether based on the facts of the agreement entered between the applicant and KMC, Establishment of District Meter Areas, Construction Works and Operation & Maintenance (hereinafter referred to as “DB” and “O&M” respectively) be considered as divisible supplies under the GST Laws?
(ii) If the answer to (1) is not affirmative, whether the agreement entered between the applicant and KMC be treated as single contract for composite supply of DB and O&M and what would be its taxability under GST regime?
(iii) If the answer to (1) is affirmative (i.e. DB and O&M will be considered as divisible), would O&M be regarded as pure services contract falling under clause (b) of para 5 of Schedule II to The CGST Act, 2017? Accordingly, input tax credit would become the cost in the hands of the applicant in connection with the O&M contract. Thus recoverable from client under change in Law clause.
(i) Whether the instant composite supply of service by way of milling of food grains into flour to Food & Supplies Department, Govt. of West Bengal 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?
(ii) What shall be rate of GST on such milling, if it does not fall under entry No. 3A?
i. Applicability of GST on Insurance premium paid towards launch services.ii. Applicability of MoF Notification No. 09/2017-Integrated Tax (Rate) dated: 28-06-2017.
The application is rejected as inadmissible in terms of section 98(2) of the CGST Act 2017.
A. Whether GST would be applicable on interest free Security Deposit?B. Whether above service is taxable under GST?C. In case above service is Exempt from GST, how would be accountable under GST?
i. Whether the tax invoice proposed to be issued by the assesse satisfies section 31 of GST Act?ii. Whether the tax invoice proposed to be issued by the assesse satisfies Rule 46 of GST Rules?iii. Whether the total amount (inclusive of GST) shown in the main portion of the bill be interpreted as the taxable value under section 31 of GST Act and Rule 46 of GST Rules?
The question cannot be answered as it is not in the purview of jurisdiction of this authority.
i. For composition tax payers what is the applicable rate of GST for the manufcturing of sweet and namkins and selling the goods over the counter not having any facility of restaurant or hotel or not a part thereof and not giving for human consumption at the place of shop.
1. Whether the claim of expenses incurred to handle the Cost Free Distribution Sarees & Dhothies and Cost Free School Uniform Scheme and supply to Revenue Department/Social Welfare Department will attract 18% GST or not.2. If yes whether the Handling Charges related to Pre-GST period 2015-16 and 2016-17 will also attract GST or not.
