Authority for Advance Ruling (AAR)

Whether the applicant/importer is again required to pay IGST on the component of ocean freight under RCM mechanism on deemed amount which will amount to double taxation of IGST on the deemed component of ocean freight of the imported goods?

Whether supply of construction service bundled with preferential location service is a composite supply with construction service as the principal supply

Applicability of notification issued under the provision of this Act.

1. The questions/ issues before Your Honor for determination is whether the amount collected as membership subscription and admission fees from members is liable to GST as supply of services?

2. If the above receipts are liable to GST can the Club claim Input tax credit of the tax paid on Banquet and catering services for holding members meetings and various events?

1.Stadiometer being diagnostic medical equipments should be covered in 12% GST slab.

2.Infantometer being diagnostic medical equipments should be covered in 12% GST slab.

1. Determining whether the various services provided to foreign clients i.e. situated outside India and for which the place of supply is in the taxable territory shall be liable to Integrated Tax (herein referred to as "IGST") or Central Goods and Service Tax (herein referred to as "CGST") and State Goods and Service Tax (herein referred to as "SGST") for the purpose of levy of Goods and Services Tax (GST) under the GST Law.

2. In case it is ruled that IGST is payable, the procedure to be followed for payment of IGST as the GST portal does not permit the payment of IGST where the place of supply is indicated as state of Maharashtra.

1 :- Whether services provided under vocational training courses recognized by National Council for Vocational Training (NCVT) or Jan ShikshanSansthan (JSS) is exempt either under Entry No 64 of exemption list of Goods and Service Tax Act 2017 or under Educational Institution defined under Notification 22/Central Tax (Rate)?

2 :- Whether services provided under vocational training courses provided by the applicant are exempt  under Entry No 66 of the Notification 22/2017 - Central Tax (Rate)?

1.What would be the rate of tax applicable on inter-state supply of parts of railways in unassembled condition?

1. Whether the procedure to raise the invoice from Mumbai Office for imports received at Paradip Port, Odisha where we do not have any separate GST Registration and Charge IGST from Mumbai to our Customers is correct? or do we have to take separate Registration in the State of Odisha for the below mentioned transactions?

2. If we do not need separate registration in Odisha, can we do the transaction on Mumbai Office GSTIN, then in case of issuance of e-way bill is it correct to Mention the GSTIN of Mumbai and Dispatch place as Paradip Port?

1. Whether input tax credit is available of the GST paid on expenses incurred towards promotional schemes of ShubhLabh Loyalty Program?

2. Whether input tax credit is available of the GST paid on expenses incurred towards promotional schemes goods given as brand reminders?