Authority for Advance Ruling (AAR)

The applicant is  a registered GTA, as per the Notification No.12/2017 – Central Tax (Rate) dated 28.06.2017. Can applicant hire vehicles to another GTA?

Whether under Reverse Charge Mechanism, IGST should be paid by the importer on ocean freight on the case of CIF basis contract?

Whether delivery of spares by JNSIPL, Karnataka (i.e. the applicant) would constitute a supply under Schedule I of the CGST Act, 2017, by the applicant to JNSIPL, Maharashtra?

Whether Notification No.45/2017 – Central Tax (Rate) dated November 14th, 2017 is applicable on supply of trucks and its spare parts to Public Funded Research Institutions?

What is the GST rate applicable for sub-contract (works contract) for construction of independent residential units for weaker sections of society under “Pradhan Mantri AwasYojana”. The rate of tax is 12% for works contract under Pradhan mantriAwas Yojana as per serial no. 3 of Notification No.1/2018- Central Tax (Rate) dated 25.01.2018. However, there is nothing specified on rate applicable for sub-contract for projects under “Pradhan Mantri Awas Yojana” in the subsequent amendment to the notification.

a) What is the rate of tax for the sub-contractors who executes the works contract work like supply of goods or services or both pertaining to Railways based on the order received from the main contractor who got the work order directly from Railways.
b) Does the rate of tax of 6% as per serial no.3(v) of Notification No.11/2017- Central Tax dated 28.06.2017 as amended, applicable to sub-contractors or not?

“Whether the gamut of services collectively referred to as ‘Relocation Management Service’ provided by the Applicant, would constitute as a  composite supply or a mixed supply for the purpose of taxability under GST?”

(i)Whether amount recovered from the employees towards car parking charge payable to Shantiniketan Properties Pvt Ltd (Building Authorities), would be deemed as “Supply of Service” by the applicant to its employees?

(ii)If the first question is answered in affirmative, whether the value of aforesaid supply would be NIL, being provided in the capacity of a “Pure Agent”? If valuation is not accepted as NIL, what would be the value of such supply?

(iii) If GST is payable on the such amount recovered amount from the employees, whether the GST paid by the applicant to building authorities towards car parking charges would be admissible as input tax credit against supply of car parking services to employees?

classification for the supply of “Tamarind Fruit (undried)”

Whether on the facts and in the circumstances given in the application, when the time of supply can be considered to occur with respect to providing continuous supply of services in the nature of renting of immovable properties to Government, Government Agencies, Court in situations