Authority for Advance Ruling (AAR)

Whether input tax credit can be claimed on works contract services when the output service is not for the purpose of sale but leasing out?

1.Whether the Transitional Provisions under Section 142(11)(c), (Chapter XX) of TNGST Act, 2017/CGST Act, 2017 is correctly applicable for the remaining installments of “Mobilization Advance’, which transitioned into the GST regime and to be adjusted/deducted by the applicant  post the implementation of GST (i.e. Post July 1, 2017).
2.Whether, the applicant  would be liable to pay GST, under the provisions of the TNGST Act, 2017/CGST Act, 2017 and allied laws, on the installments of the ‘Mobilization Advance’, which has transitioned into the GST regime and adjusted /deducted by the applicant  post the implementation of GST (i.e. post July 1, 2017).
3.Whether, the applicant  would be eligible to avail Input tax Credit (ITC) on Service Tax paid which was transferred from Pre-GST period through TRAN-1 Return filed in terms of the section 142(11)(c), under Transitional Provisions (Chapter XX) of both TNGST Act, 2017/CGST Act, 2017.

Whether the category of product “Non-woven PP Rice Bags / Sacs” falls under the classification of HSN 63053300 and its applicable of rate of tax   is at 5%?

1. Whether GST will be applicable on the transfer of title in moulds from applicant to Indian buyer?
2. If yes, whether the Indian buyer would be eligible to take credit of the GST paid to the applicant for said purchase?

1. Whether Notification No,12/2017- CT(R) as amended by Notification No. 02/2018- C.T.(R) dated 25.01.2018 S.No.3A is applicable to operation and maintenance part of Contract/s entered prior to implementation of GST?
2. Whether Notification No.12/2017-CT(R) as amended by Notification No. 02/2018-CT(R) dated 25.01.2018 S.No.3A is applicable to operation and maintenance part of contract/s entered post implementation of GST?

1.  Whether the charges in lieu of maintenance services recovered by the HO from the BO shall qualify as supply of service by the HO to BO?.
2.  Whether the input GST credit with respect to procurements referred to in this Application needs to be claimed by the Applicant under the normal GSTIN of the Company or the Applicant needs to take a separate GSTIN as an input service distributor to distribute the GST credits from HO to BO?

1. To determine the liability to pay GST/IGST tax on training to students at behest of Directorate of Welfare of Scheduled Caste and Backward Classes Department, Haryana by applicant under a training programme for which total expenditure is borne by State Government of Haryana which implement three types of scheme i.e. State Scheme, sharing basis, Centrally sponsored scheme especially in view of Entry No. 72 of the Haryana Government Excise & Taxation Department Notification No. 47/ST-2 Dated 30.06.2017 and whether this Entry grants exemption of GST on the Training of Students by Petitioner?
2.  Whether the Applicant is liable to be registered under the State of Haryana under HGST/CGST in view of facts and circumstances of present case?

Classification of Goods to identify the HSN:-
1. GST rate on Copra i.e. edible dried coconut for human consumption
2. GST rate on Copra i.e. inedible dried coconut for expression of coconut oil
3. GST rate on Dried coconut not used in expression of coconut oil
4. GST rate on Dried coconut used in expression of coconut oil
5. GST rate on Desiccated Coconut i.e. dried and shredded flesh of coconut used for culinary purpose

The Applicant requests this Authority to decide as to whether the aforesaid services proposed to be rendered qualify as Export of Services" under Section 2(6) of the Integrated Goods & Services Tax Act, 2017 or not. 

1. Are hard copies of shipping bills (which are duly stamped & signed by the LET Export Officer of Customs, having details such as Name & address of authorised courier, Courier registration number, Port of loading, Airlines & Flight number, Customs Shipping number, Shipping bill date, Courier AWB no., Declared weight, Consignor Name & Address, Destination country, IEC Number & GSTIN of Exporter, Description of goods, Invoice value, Consignee name & address, etc.) enough for filing claim for refund of ITC since it is an export sale though the shipping bill is not trackable on ICEGATE website?

2. Is the drop- shipping transaction an export sale or is it subject to IGST?