Authority for Advance Ruling (AAR)

Whether exemption under Sl No. 3A of Notification No. 9/2017-Integreted Tax (Rate) dated 28/06/2017 applies to the activity of upgrading the navigability of a river, the contractee being the WB Fisheries Corpn Ltd.

Whether exemption under Sl No. 3A of Notification No. 9/2017-Integrated Tax(Rate) dated 28/06/2017 applies to the activity of upgrading the navigability of a river, the contractee being the Irrigation and Waterways Directorate.

Whether the liability to pay tax on the subject supplies can be assessed based on taxability as accorded to Zero rated supply'?

Individuals who own flat/s in a society but have opted not to become the member of the society. Will they be at par with the other individual flat owner who have opted for the membership of the society, for GST exemption of Rs. 7500/- , or Will be treated as outsider and shall be liable for GST without exemption of Rs. 7500/-.

a. Classification of any goods or services or both;
e. Determination of the liability to pay tax on any goods or services or both;

(a) Whether activity of printing of question papers on behalf of educational institution can be classified as activity of supply of goods or supply of services?

(b) If it is supply of services, referring to Sr. No. 27 of Notification 11/2017 CTR dtd. 28-06-2017 as amended by Notification 31/2017 CTR dated 13-10-2017, then benefit of S.No. 66 of Notification 12/2017 CTR dated 28-06-2017 is allowable as amended by Notification No. 2/2017 CTR off 25-01-2018; or

(c)If it is supply of goods, then question paper should be treated as exempted goods at S.No. 119 of exempted list at NIL rate of tax under chapter heading / sub heading of 49011010 of “printed books including Braille books”; or

(d) It should be covered by schedule I at S. No. 201 liable to tax at 2.5 CGST under “brouchers, leaflets and similar printed matter, whether or not is single sheets”.

(a) Whether supply of food items at GMUs (General Minor Units) at Railway Platforms which    include    onlycounter sale of packed food items, drinks and cooked item shall be treated as “Sale of Goods” or “Sale of Service”?

(b) If it is sale of service, whether the whole revenue shall be taxed @ 5% without ITC under serial no. 7(ia) of notification no. 11/2017-CT (Rate) dated 28-06-2017 or assessee can opt to pay tax @18% with ITC under serial no. 7(ix) of that notification.

(c) If the assessee pays the taxes @5% under serial no. 7(ia), whether assessee can claim the Input Tax Credit (ITC) of GST paid on license fees to Indian Railway or IRCTC.

(d) If answer to question (c) is negative.What will be the consequences  for wrong availing of ITC?

(a) Whether they are correct in their classification of the filter Elements & Air Filter Assembly mentioned above as parts for Diesel Electric Locomotive for Indian Railways under Tariff Heading 8607 in GST regime or not?

(b) What will be applicable Tax Rate under  the  GST  Tariff Act?

1. Whether the Marketing services to be supplied by the Applicant under the Foreign Immigration Advisor to the Consultant Manager constitutes a supply of “Support services” classified under SAC 9985 or “Intermediary service” classifiable under SAC 9961 / 9962 or any other heading?

2. Whether the Handholding services to be supplied by the Applicant under the Foreign Immigration Advisor Agreement constitute a supply of “Support services” falling under SAC 9985 or “Intermediary service” classifiable under SAC 9961 / 9962 or any other heading?

3. Whether the Marketing services to be provided by the Applicant will be an export of services as defined under Section 2(6) of the Integrated Goods and ServicesTaxAct2017?

4. Whether the Handholding services to be provided by the Applicant will be an export of services as defined under Section 2(6) of the Integrated Goods and Services Tax Act 2017?

Determining classification and applicable rate of goods and services tax for the following products: (i)  Door-handle of motor vehicle; (ii)  Fittings made of plastic for motor vehicle's doors such as bracket, housing, bracket housing, stator, gasket; and (iii)  Glove box locking