Authority for Advance Ruling (AAR)

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?

What is the appropriate classification of Nicotine Polacriliex Lozenge (hereinafter referred to as “NCT”) manufactured by the Company and rate of tax applicable thereupon under Notification 01/2017-Central Tax (Rate), dated 28-06-2017

(i) What shall be the present applicable CGST &SGST tax rate on their final product i.e., “Namkeen” duly packed & sealed in printed pouches?

(ii) Whether their proposed plan to sell the said final product on payment of tax @ 5% is proper / legal or not?

(i) Whether the Deposit Work undertaken by Applicant is an integral part of supply of services of transmission or distribution of electricity?

(ii) Whether the Deposit Work undertaken by applicant is ancillary to the principal supply of transmission or distribution of electricity?

(iii) Whether the exemption given under Entry No. 25 of the exemption notification for services by way of transmission or distribution of electricity by an electricity transmission or distribution utility will be applicable on Applicant?

(iv) Whether ITC is available to the applicant in undertaking “Deposit works” i.e. creating infrastructure for electricity transmission?

What sall be the HSN/Tariff Classification & GST rate applicable on supply of bicycle frame lock to be fixed on Bicycle? Whether under Chapter Heading/ Sub-heading 8301 @ 18% or 8714@12%?

Whether ITC availed on one product can be utilised for payment of duty on other product, if applicant having two separate business activities under same GST number

1.Classification of any goods or services or both.
2.Admissibility of Input Tax credit of Tax paid or deemed to have been paid.
3.Determination of the liability to pay tax on any goods or services or both.

1.Applicability of a Notification issued under the provisions of this Act.
2.Determination of time and value of supply of goods or services or both.
3.Whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term.

Whether the “Clinical Research” services provided by them to entities located outside India is liable to CGST and SGST and IGST or is it eligible to be treated as an export of service under section 2(6) of IGST Act, 2017?

Whether Notification No. 31/2017 dated 13th Oct. 2017 is applicable on them?