Authority for Advance Ruling (AAR)

1.  Whether online tendering to be considered as Supply of Goods or Supply of Service?
2.  Whether offline tendering to be considered as Supply of Goods or Supply of Services.
3.  Under which tariff head the Online Tendering should get taxed.
4.  Under which tariff head the Offline Tendering should get taxed.
5.  If tendering is service then whether it will be considered as administrative services or specific Service.
6.  Whether the activities conducted by the Maharashtra State Dental Council are the "Registration Activities and their related  activities laid down in the Act" exempted under the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 as amended and consequently, the receipt of the Registering Fees paid under Rule 73 of the Bombay Dentists Rules, 1951 by the Prospective Dental Practitioners to the Council is exempted from the levy of Goods and Services tax.

Determination of the liability to pay GST on Maintenance charges.

Q1. When GST has been paid on the Freight in the case of indigenous Supplies, whether the Supplier  is required to pay again GST on the freight under RCM.

Ans- In the term of Notification No.13/2017-Central Tax (Rate) dated 28.06.2017 (as amended)  The Applicant is liable to pay GST under reverse Charge mechanism, on the Freight paid.

Q2. When the GST has been paid on the ocean freight in the case of imports on the CIF value and the of the ocean freight is included in the value of the Imported goods, whether any further GST liability is there under RCM.

Ans- The application is liable to pay IGST on Transportation of goods by vessels under Notification No. 10/ 2017 –Integrated Tax (Rate) dated 28.06.2017 as amended.

"Whether GST is to be paid only on the difference between the selling price and purchase price as stipulated under Rule 32(5) of CGST Rules, 2017, if applicant purchases used/second hand gold jewellery from individuals who are not dealers under the GST and at the time of sale there is no change in the form/nature of goods?".

Q. applicability of IGST on the Ocean Freight services provided by a person located in a non-taxable territory by way of transportation of goods by a vessel from a place outside India upto the custom station of clearance in India?

Q. Whether the activity of composite supply of work contract service by way of development and construction of sports complex at Maninagar, Ahmedabad for the Ahmedabad Urban Development Authority, and as detailed in the tender document merit classification at Sr. No. 3(vi)(a) of Notification No. 11/2017-CT (Rate) dated 28.06.2017 ( hereinafter referred to as said NT) ? 

Seed dressing, coating and treating drum” machine is classified at HSN 84368090 tariff item and liable to GST at 12% [6% CGST+6% SGST].

Whether the landscaping and gardening work provided to government departments like Nagarasabha Karyalaya Chintamani, Nagarasabha Karyalaya Bhadravathi, Tumakuru Mahanagara Palike, Nagarasabha Raichur, Purasabha Karyalaya Devanahalli, Mahanagara Palike Shivamogga etc., attract GST?.

What is the applicable GST rate on contruction of AAI residential colony at Devenhalli, near Kempegowda International Airport, Bengaluru by the applicant for Airport Authority of India?.

"Liability to pay tax on service under Clause 5(b) of Schedule (II) of CGST Act 2017, Schedule (III) of CGST Act 2017".