The applicant is not entitled to avail of the input tax credit charged on inward supply of motor vehicles which are used for demonstration purposes in the course of business of supply of motor vehicles as input tax credit on capital goods.

Since the petitioner was required to make a quote excluding the GST amount, this court is of the opinion that the petitioner cannot be mulcted with a liability of payment of GST. The respondent who is the ultimate beneficiary of the services performed by the petitioner has to pay the GST in respect of the work carried out. The writ petitions are, therefore, allowed. The impugned orders are set aside. There will be a direction to the respondents to consider the claim of the petitioner for the GST element as well and to take necessary steps for the release of the amounts due in accordance with the law.

The application filed by the applicant is rejected as the GAAR does not have the jurisdiction to rule on the question on account of the fact that as per the applicant, the place of supply is Madhya Pradesh. The proper authority for giving a ruling on the aforementioned question is the Madhya Pradesh AAR and not GAAR.

The composite supply of services by way of milling of food grains into flour (atta) to Food & Supplies Department, Govt. of West Bengal for distribution of such flour under the Public Distribution System is eligible for exemption under serial no. 3A of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017, as amended, since the value of goods involved in such composite supply does not exceed 25% of the value of supply. In case the value of goods involved in such composite supply exceeds 25% of the value of supply, the supply shall attract tax @ 5% vide entry serial No. 26 of the Notification No. 11/2017- Central Tax (Rate) dated 28.06.2017.

GST is leviable on export of pre-packaged and labelled rice up to 25Kgs to foreign buyer @ 5% IGST, subject to compliance of the provisions as specified in Notification no. 01/2017- Integrated tax (Rate)dated 28.6.2017 as amended, effective from 18.7.2022

Supply of services for right to use of car parking space is a separate supply and not to be construed as a composite supply of construction of residential apartment services. In the instant case, supply of services for right to use of car parking space would be taxable @ 18%.

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 GST Act. This authority is of the view that there may not be any reason to accept the application made by the applicant for pronouncement of ruling. The application, therefore, is rejected.

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 GST Act. This authority is of the view that there may not be any reason to accept the application made by the applicant for pronouncement of ruling. The application, therefore, is rejected.

[ORDER UNDER SECTION 98(4) OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 AND UNDER SECTION 98(4) OF THE TEALANGANA GOODS AND SERVICES TAX ACT, 2017.]

[ORDER UNDER SECTION 98(4) OF THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 AND UNDER SECTION 98(4) OF THE TEALANGANA GOODS AND SERVICES TAX ACT, 2017.]

The applicant is providing renting of buildings to GHMC and in municipalities and there is no direct relation between the services provided by the applicant and the functions discharged by the GHMC under Article 243W read with schedule 12 to the Constitution of India. Therefore these services do not qualify for exemption under Notification No. 12/2017 and therefore remains taxable.

The applicant, an SEZ unit, is not required to pay GST under RCM on specified services in accordance with notification No. 10/2017-IT(Rate) dated 28.6.2017 as amended from time to time, subject to furnishing a LUT or bond as specified in condition (i) of para 1 of notification No. 37/2017-CT.