Authority for Advance Ruling (AAR)

Applicability of GST Rate for construction of Millennium tower at Madhurawada, Visakhapatnam for information Technology and Communication Department, Government of Andhra Pradesh and through Nodal Agency APIIC. Clarification is requested for the applicable Rate of GST under works contract service

If GST should be payable @12%, whether a claim for refund be submitted in RFD-01.

1.Tax liability on medicines supplied to in-patients through pharmacy
2. Tax liability on the medicines, drugs, stents, implants, etc administered to in-patients during the medical treatment or procedure

Whether the Input Tax Credit available spent for construction of building materials can be claimed and utilize to nullify the cascading effect of taxation?

Whether the applicant taxpayer is to pay tax  @ 6% + 6% (after availing landabatement= 4%+4%) availing the input tax & as provided under notification

11 & t7 of 2017 under CGST Act & notification 46 & 74 of 2017 under HGSTAct.

Or

the applicant taxpayer is to pay tax @ 0.5%+0.5% as provided undernotification 3 & 4 of 2019under CGST Act & notification 45 & 46 of 2019under HGST Act.

Brief of the Case :- Appllicability of GST on ENA?

Summary:- Since the applicant is neither supplier of ENA nor he proposes to undertake supply of ENA, therefore, the application for advance ruling has  not been admitted.

Brief of the case-Whether the product/s being manufacture by the applicant fall under HSN 2106 or 3004?

Summary- All the goods being manufactured by the applicant which are mentioned in the drug license issued to the applicant by the competent authority and have the labels as per standards prescribed under the Drugs and Cosmetics Act, 1940 can be classified under HS code 3004.

Whether the Goods and Services Tax is applicable on the accounting entry made for    the    purpose    ofIndian accounting requirements in the books of accounts of Project Officer for salary cost of Expat employees.

The correct classification  of  Seats & Berth for the Railways Running Stock- the Coaches to be given, in order to avoid any dispute in future.

Classification of fusible interlining cloth

Rectification of order dated 21/10/2019