a. whether the nominal amount of recoveries made by the applicant from the emploaees who are provided food in the factory canteen would be considered as a "Suppty" by the applicant under the precisions of section 7 of central Good.s and. seruice Tax Act, 2017
b. In case answer to the aboue is "yes", whether GST is applicable on the amount recovered from the employees for the food provided in the factory canteen or on the amount paid bg the appricant to the canteen Service provider?
c. whether input tax credit (ITC) is available to the applicant on GST charged by the canteen service providers for providing the catering services of the factory where it is obligatory for the applicant to provide the same to its employees as mandated under the Factoies Act, 1948, even if the answer to Question (a) is "No"? Beneflt of ITC ls not admissible on the GST on the amount paid to the canteen service providers and also on the amount recovered from the employees.
d. whetter input tax credit (ITC) can be availed on GST charged by the canteen service providers, the answer to the question (b) is "yes"? - No, ITC ls not admissble on the GST on the arnount paid to the canteen service providers
1) Whether GST is leviable on compensation amounts such as liquaidated damages / trade settlement / damages collected from the customersofr non-performing of contractual obligations or breach of the contract?
2) If GST is leviable on the said activity, what is the HSN Code applicable and the rate of GST applicable for the said activity?
3) If GST is not leviable on the said activity, does the restriction of input tax Credit of common services under 42 & 43 of CGST/APGST Rules, 2017 will attract?
What would be the classification of printing and supply of (i) text book to JCERT, (ii) ‘Bilingual Parental Calendar’ to JEPC (iii) notebook and (iv) comprehensive Report Progress Card to the Education Department, Government of Assam.
In case of sale and buyback transactions, whether the input tax credit is admissible in respect of goods purchased from outsourced vendors, when payment is settled through book adjustment against the debt created on outward supplies to these vendors.
Whether supply of services being undertaken by the applicant for removal of hump (silt/ earth/ manure/ sludge etc.) by dredging from Ghumanhera Bridge to Jhatikar Bridge of Najafgarh Drain as awarded by the Irrigation and Flood Control Department, Government of Delhi shall be covered under Sl. No. 3A of Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017.
Whether supply of services being undertaken by the applicant for removal of hump (silt/ earth/ manure/ sludge etc.) by dredging from Khyala Bridge to Basaidarapur Bridge of Najafgarh Drain as awarded by the Irrigation and Flood Control Department, Government of Delhi shall be covered under Sl. No. 3A of Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017.
1) Whether original car seat covers which are manufactured and designed to permanently fit over the raw foam seat of the vehicle by the OEMs as well as the seat manufactures who further sell to OEMs and are sold with me vehicle as an essential and integral of part of seat is classifiable under HSN 9401 as “ Seats (other than those of heading 9402) whether or not convertible into beds, and parts thereof other than seats of kind used for aircraft” and is liable to GST @ 18 % vide Sl. No. 435Aunder Schedule III of Notification No.1/2017- Central tax (rate) dt.28.06.2017 as amended by Notification no.41/2017 Central Tax (rate) dt.14.11.2017
Advance Ruling application withdrawn.
M/s. NBER Developers LLP (herein after referred to as the 'Applicant') having principal place of business/registered office at Mahadev Tower, Plot No.542, Saheed Nagar, Bhubaneswar, Odisha, 751007 bearing GSTIN: 21AAPFN3616G1ZG has filed an application for Advance Ruling under Section 97 of CGST Act, 2017 and Section 97 of the OGST Act, 2017 in FORM GST ARA-01 discharging fee of Rs. 5000/- each under the CGST Act and the SGST Act.
