Page 170 - GSTL_23rd July 2020_Vol 38_Part 4

536 GST LAW TIMES [ Vol. 38
(J) Ordnance Factory Bhandara had sought Advance Ruling on eight ques-
tions mentioned below before the AAR, Maharashtra. Question No. 8 was
withdrawn later on by Ordnance Factory Bhandara.
(1) Being a part of the Ministry of Defence, Government of India,
whether our organization Ordnance Factory Bhandara is liable to
pay GST on the following supply of services :-
(a) Liquidated damages deducted from the payments to
be made to suppliers in case of delayed delivery of
goods or services.
(b) Amount of Security deposit forfeited of suppliers due
to non-fulfillment of certain contract conditions.
(c) Security deposit left unclaimed by the suppliers and
recognized as income after 3 years.
(d) Food and beverages supplied at industrial canteen
inside the factory premises.
(e) Community hall (Multipurpose Hall) provided on
rental basis to employees of our organization.
(f) School bus facility provided to children of the em-
ployees.
(g) Conducting exams for various vacancies.
(h) Rent recovered from residential quarters of employ-
ees.
(2) Whether Input Tax Credit on expenditure on the goods and services
consumed by our organisation in following activities shall be avail-
able :-
(a) Maintenance of garden inside the factory premises.
(b) Maintenance and upkeep activities relating to gar-
dens, parks, playground, factory school for children
of employees, hall for recreational activities, residen-
tial quarter buildings of employees, roads, footpaths,
street lightings and other parts of estate area that are
located outside the factory premises but within the
factory estate.
(c) Medicines purchased by the hospital maintained by
our organisation and used for treatment of factory
employees and their dependents. Expenditure on
maintenance, upkeep and other activities relating to
such hospital.
(d) Expenditure related to maintenance and upkeep of
guest houses maintained by organisation.
(e) Expenditure related to purchase of IPG cylinders
used within industrial canteen.
(3) Whether the exemption to a ‘defence formation’ for preparation and
generation of E-way bills is applicable to Ordnance factories & oth-
er Central Government & Public Sector Undertakings (PSU’s) that
function under the Ministry of Defence, Government of India?

GST LAW TIMES  23rd July 2020  170