Authority for Advance Ruling (AAR)

1.    Whether GST is applicable on the proposed receipt of money in case of arbitration claims awarded for works contract completed in the Pre-GST regime?

2.    If the answer to the above Question is yes then under what HSN Code and GST rate the liability is to be discharged by the applicant?

1. What is rate of tax applicable for iron tubular trevis? 2. Classification of the product and HSN code of this item?

1. Whether the supply of red gram dall 2600 MTs by receiving 3823.529 MTs of indigenous red gram under barter system attracts any tax under GST?

2. Whether the packing charges of Rs.4.50 received by the applicant for packing I Kg. of red gram dall supplied to the said Corporation are taxable?

Whether Sl.No.2 of the Notification No.12/2017 – Central Tax (Rate) dated June 28th, 2017 (‘Service Exemption Notification’) granting exemption to ‘Services by way of transfer of a going concern as a whole or an independent part thereof’ is applicable on the business transfer undertaken in the present instance?

Whether a supplier of works contract service is prohibited from claiming ITC

1.  Whether under the facts and circumstances of the case, the activities of the applicant can be considered as supply of goods and/or services under the APSGST / CGST Acts?
2.  If not, whether under the facts and circumstances of the case, the applicant is required to obtain registration under the said Acts?

Whether the marketing and consultancy services supplied by the applicant are liable under export of service or not.

Whether Chocolate Milk Powder to be classified under HSN 0402 or under 1806 or under any other Chapter?

The application filed by M/s. Premier Solar systems Private Limited, is infructuous and dismissed as withdrawn.

Payment of IGST under reverse charge mechanism (RCM) on deemed Ocean freight on import of goods (raw material) on CIF basis.