Authority for Advance Ruling (AAR)

What would be the rate of tax applicable to the applicant providing restaurant services as per facts of the case mentioned? 

1. Whether provision of hostel accomodation along with food facility to the students wherein consolidated amout is charged from the students is a composite supply where principal supply is that of rent of hostel accomodation?
2. Whether the entire charge recovered from the students would be exempt from GST under Sr no. 14 of the CGST(R) notification no 12/2017 dated 28.06.2017 as amended if the charges per day is less than Rs. 1000/-
3. To determine the taxability on supply of hostel accomodation along with food facility
4. To determine the appropriate classification and applicable rate of GST on supply of hostel accomodation along with food facility.

Whether business transfer agreement as a going concern which consists of transferring under construction building project is covered under S. No. 12 of the Notification No. 12/2017 Central Tax (Rate) and its thus exempt from the applicability of GST?

The applicant raises the objection for charging GST on the Electricity charges and questions the lessors about the legal authority/ source of law  hence  the application filed by the Applicant for advance ruling is here by  rejected, in terms of Section 98(2) of the CGST Act 2017.

Statement of relevant facts having a bearing on the question(s) raised?

1. Presently we are charging GST 28% (CGST @ 14% + SGST @ 14%) as per Sl.No. 169 of Schedule-IV to the Notification No.1/2017-CT (R) dated 28.06.2017. Is it correct?

2. Can we use SAC 998881 (Notification No.11/2017-Central Tax (Rate) dated 28.06.2017, Sl.No.535 of Annexure? Please confirm.

3. Can we start charging GST 12% (CGST @ 6% + SGST @ 6%) as per Sl.No.(i)(a)(vi)(n)(id) of Notification No.20/2019-Central Tax (Rate) dated 30.09.2019.

Whether the applicants are correct in contending that the “Reagents” used by the applicant for laboratory testing of water samples should be classified under Sl.No.80 of the IGST schedule-II at 12% under IGST Notification No.1/2017-Integrated Tax (Rate) dated 28.06.2017?.But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their letter dated 02-01-2020

What is GST Rate on Job work of printing and colouring of textile fabrics provided by manufacturer of textile fabric.

What is the classification of the service provided by Garhwal Mandal Vikas Nigam to M/s Ajay Kumar Dabral in accordance with notification No. 11/2017 Central Tax (Rate)?

What is the Rate of GST on given service for which royalty is being paid?

What is the rate of duty on Licensing Services for the right to use minerals including its exploration and evaluation? For which royalty is being paid in terms of notification No. 11/2017 Central Tax (Rate)