Authority for Advance Ruling (AAR)

Clarification regarding applicability of Tool Amortisation cost (Transaction Value) in GST Regime on Capital Goods received freely on returnable basis from the recipients (Customer) for parts production and supply.

Applicability of a Notification issued under the provisions of this Act.

Admissibility of Input Tax credit of Tax paid or deemed to have been paid.

Determination of the liability to pay tax on any goods or services or both.

Whether Goods and Service Tax shall be leviable/chargeable on the transaction/agreement involving services of Integrated Village Development Programme.

(1) Whether in case of Accommodation Only services GST will be charged @ 18% on the Service Fee/ Convenience Fee charged by the Company, if the Company satisfies the conditions of Pure Agent?

(2) Applicant is also seeking any option available to a “Tour Operation” to either charge GST 5% (with no ITC) or charge GST @ 18% (with full ITC)

Whether notifications relating to TDS apply to supply of waste management service to a municipality and whether the applicant needs to be registered even if he makes exempted supplies only.

Whether applicant is liable to pay GST on leasing of a dwelling unit to a company for residential purpose.

What will be the taxability of the service of upgrading navigability of a river-bed when supplied to Orissa Construction Ltd.

Determination of the liability to pay tax on any goods or services or both