Authority for Advance Ruling (AAR)

Whether the Fusible Interlining fabric is classified under HSN 5903 or should be classified as per the blend of yarn in chapter 52-55 ? 

Whether GST is applicable on the job work charges charged for manufacturing of Poultry Feed/Cattle Feed on job work basis?

1. Whether the contractor can charge GST on the value of material supplied by the recipient of service?

2. What should be the mechanism to calculate the taxable value as per section 15 of the Act?

(a) Will the consideration received by the school form the praticipant school (s) for participation of their students and staff in the conference would be exempted under No. 66 or entry No. 1 or entry No. 80 or any other entry of the Notification No. 12/2017- Central Tax (Rate) or will be chargeable to GST under CGST Act, 2017 & MP GST Act, 2017 or IGST Act, 2017 ?

(b) If not exempted then what would be the appropariate category of the service and the appropriate Tax Rate?

(c) Wthat would be the Place of Supply for such services?

(d) Whether exemption provided to service providers of catering, security. cleaning, house-keeping, transportation etc. to an educational institution upto higher secondary be available to the service providers of the Applicant for services related to such conference.

(e) Whether ITC would be elighible of all the input services availed for the purpose of the above conference?

1. GST Rate on the work of "Development of Infrastructure facility for Passenger Water Transport Terminal" at Nerul, Navi Mumbai awarded to M/s. AjwaniKarawal (JV).

2. Will the activity fall under chapter heading 9954 (construction service) with serial no. 3(iv)(a) or 3(vi)(a) of the Notification No. 11/2017-Central Tax (Rate)?

Whether the service of loading and unloading of yellow peas at the port is exempted supply.

Whether printing of advertising materail is supply of service

Whether mobilization advance for works contract is supply on the date on which it stands credited to the supplier's account

Whether the services of supplier are exempt in purview of exemption Notification No. 12/2017 (CT Rate) dated 28.06.2017?

1. Whether contributions from the members in the Administration Account, recovered for expending the same for the weekly and other meetings and other petty administrative expenses incurred including the expenses for the location and light refreshments, amounts to or results in a supply, within the meaning of supply?                                        

2. If answer to question no. 1 is affirmative, whether it will be classified as supply of goods or services?                                                  

3. Whether the applicant would be a Taxable Person under the provisions of the Act?

4. If answer to question no.3 is affirmative, who shall be person responsible under GST, as office bearers keep on changing every year?

5. Whether the said collection of funds under common pool and spending back on the same said contributors, would entail 'supply' as defined in the law.

6. If answer to Question no.5 is affirmative, whether the same would be supply of goods or services?