Authority for Advance Ruling (AAR)

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

Whether  filling of land with silver sand and earthwork for preparing the ground for construction is classifiable as supply of sand.

Classification of supply of leasing out cranes, equipments, and locomotives to different companies and applicable rate of tax under Notification No 11/2017 CT(Rate) dated 28/06/2017.

Applicant charges interest from customers for delayed payment. The amount on which interest is charged consists of two components cost of securities and brokerage. Interest charged on cost of securities is exempt under notification no. 12/2017 Central Tax (Rate) dated 28-06-2017 as amended. Then what will be the tax liability on such interest charged from customers?

Whether input tax credit is admissible on purchase of motor vehicles for supply of rent-a-cab service. 

What is rate of tax for “Perfumed Deepam Oil” which is prepared by mixing Gingely Oil, Palmoline Oil, Rice Bran Oil or any one oil with perfume or chemical and used for lighting lamp for God (not for cooking) with HSN Code.
What is rate of tax for “Non- perfumed Deepam Oil” which is prepared by mixing Gingely Oil, Palmoline Oil, Rice Bran Oil or any one oil without perfume or chemical and used for lighting lamp for God (not for cooking) with HSN Code.
What is rate of tax for a mixture of Gingely Oil, Palmoline Oil, Rice Bran Oil or any one oil.

Whether the activity of building and mounting of the body on the chassis by the Applicant will result in supply of goods under HSN 8707 or supply of services under HSN 9988?

Whether consideration paid as subscription or contribution towards recurring or capital expenses or reimbursement or by whatever name called to National Institute of Bank Management (NIBM); a society registered under Societies Registration Act, 1860 by its members (being Banks) for its recurring and non-recurring expenses is leviable to GST?

The value to be adopted in respect of transfer to branches located outside the state.