Authority for Advance Ruling (AAR)

Whether online or telephonic educational coaching from India for corporate, individuals or any other entities residing required outside India is subject to GST and if so under which category is it taxed and section/notification covered for the same?

1. Whether the design & Development services provided by Lear India to Lear entities  situated aboard would amount to Export of service.

2. Whether the design & Development services provided by Lear India to Lear entities situated aboard would  fall under the category of OIDAR services.

Whether the activities of construction carried out by the Applicant for its customer under the Construction Agreement, being composite supply of works contract, are appropriately classifiable under Heading 9997, and chargeable to CGST @ 9% under S.No. 35 of Notification No. 11/2017-CT(Rate), dated 28.06.2017?”

Whether the "Commission" received by the Applicant in the convertible foreign exchange for rendering services as an "Intermediary" from overseas clients, on account of....
a.  Trade in goods between an exporter abroad receiving such services and an Indian importer of goods, is an "export of services” falling under Section 2(6) & outside the purview of Section 13(8) (b), attracting zero-rated tax under Section 16 (1) (a) of the Integrated Goods and Services Tax Act, 2017?
b.  If the answer to the question above is in the negative, whether the impugned supply of service forming as integral part of the cross-border sales/purchase of goods, will be treated as an "intra -state supply" under Section 8(1) of the IGST Act read with Section 2(65) of the MGST Act. Attracting CGST/MGST? And at what rate? 

1.Whether the import of drill bits for supply to ONGC at its location in India on consumption basis involves two supplies namely,

-  Import into India of drill bits; and

-  Indigenous movement from the port of import to ONGC’s location.

2.If two supplies are involved in the abovementioned transaction then whether two Essentiality Certificates (‘EC’) are required to be issued i.e.

-  one for import of drill bits into India under serial no. 404 of Notification No. 50/2017-Customs, dated 30 June 2017; and

-  another for indigenous movement under Notification No. 3/2017-Central Tax (Rate), dated 28 June 2017 respectively.

3.If answer to (a) above is no then whether the supply of drill bits to ONGC in India will be covered by serial no. 404 of Notification No. 50/2017-Customs dated 30 June 2017 (i.e. under single EC) and no two separate ECs are required.

1.    To clarify the classification of foot/ floor mats which are designed to be used solely and principally only by motor vehicle manufacturers as par and accessories of motor vehicle and are made of Carpets falling under Chapter 57.
2.    To clarify the classification of foot/ floor mats which are designed to be used solely and principally only by motor vehicle manufacturers as par and accessories of motor vehicle and are made of PVC Plastic falling under Chapter 39.
3.    To clarify the classification of foot/ floor mats which are designed to be used solely and principally only by motor vehicle manufacturers as par and accessories of motor vehicle and are made of top layer of carpets falling under Chapter 56 and lower layer of PVC Plastic falling under Chapter 39.

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

Whether the transaction would amount to supply of goods or supply of services or supply of Goods & Services?”

Whether the transaction would cover Sl.No.2 of the Notification No.12/2017 – Central Tax (Rate) dated 28.6.2017?

Can we file GST ITC-02 return and transfer unutilised ITC from Vizianagaram, Andhra Pradesh unit to Bengaluru, Karnataka Unit?

This application for Advance Ruling is being filed seeking the rate of IGST on vessel charter hire charges?

(a) Whether GST is payable under Reverse Charge Mechanism (RCM) the salary paid to Director of the company who is paid salary as per contract.
(b) Whether the situation would change from (a) above if the Director also is a part time Director in other company also.