Authority for Advance Ruling (AAR)

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?

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.