Authority for Advance Ruling (AAR)

The applicant is a corporate debtor in terms of the Insolvency and Bankruptcy Code, 2016 and now under liquidation. The applicant wants to know whether sale of assets by the liquidator is 'supply' and, if so, whether and how the liquidator should get herself registered.

The applicant is a charitable trust engaged in extending legal, medical, psychological and financial support to the women surviving violence and sexual abuse. It often pays for the legal and medical expenses of these women. It wants to know whether it is liable to pay tax on reverse charge on such payments. 

A foreign company has contracted for a long term repair and maintenance contrct for the equipment it supplied to Bharat Coking Coal Ltd. Whether it amounts to import of service is the question to be answered.

Whether crushing of grains for distribution through PDS is exempt supply

What is the value of supply of services provided by the applicant for conversion of wheat provided by the State Government into atta/ fortified atta, for distribution by the State Government through Public Distribution System and what is the rate of tax applicable on the value of supply.

Classification of the service of leasing goods vehicles to GTA where the right to use is transferred

Classification of the services of printing and selling advertisement space as an agent when supplied as a bundle

Classification of a non edible dough of flour and sugar used as an intermediate preparation in confectionary business

Whether baked food having more than 20 per cent by weight meat is classifiable under HSN 1601

Whether it is liable to pay GST on the portion of the payment received on amount of the bonus paid or payable