Authority for Advance Ruling (AAR)

Whether ITC on Motor Car purchased for Demo purpose can be availed as credit on capital goods & set off against output tax payable.

Whether the inputs sent to the job-worker and consumed in the process of galvanisation should be treated as supply in terms of section 143(3).

Classification and rates of tax on the services supplied by the club.

1. Whether the supply of goods or services for 'setting up of network' would qualify as 'works contract' as defined in Section 2(119) of the CGST Act?

2. If supplies contemplated as per the contract with BSNL are not treated as works contract, can these continue to qualify as composite supply? if yes what is the principle supply?

3. What is the rate of tax applicable to the supplies made under the contract?

Whether credit of service tax paid on Operation &Maintainenance service received by the applicant in Pre-GST regime can be claimed as Input Tax credit under section 140(5) of the GST Act 2017 in case invoices for such services were received after the appointed date.

But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their letter dated 25-03-2019.

Whether business transfer agreement as a going concerned on slump sale basis is exempted from the levy of GST in terms of sl. no. 2 of the notification no.12/2017 central tax(Rate) dated 28-06-2017?

Whether repairing of transformers is composite supply and what will be the applicable rate of tax.

Classification of food supplements.

1.    What is the classification of service provided in accordance with Notification No. 11/2017-CT (Rate) dated 28.06.2017 read with annexure attached to it, by the State of Rajasthan to M/s Wolkem Industries Limited for which royalty is being paid?
2.    Whether said service can be classified under 9973 specifically under 997337 as Licensing services for the right to use minerals including its exploration and evaluation or as any other service?
3.    What is the rate of GST on given services provided by the State of Rajasthan to M/s Wolkem Industries Limited for which royalty is being paid?

1.    Whether bus body building will be covered under HSN code 8707 or HSN code 9988
2.    What is the GST rate applicable on bus body building if it is not covered under Bodies (including cabs), for the motor vehicles of heading 8701 to 8705(HSN code 8707) or under other manufacturing services on physical inputs(goods) owned by others(HSN code 9988).