Authority for Advance Ruling (AAR)

Whether e-way bill is required for consignments pertaining to multiple invoices to multiple customers moved in the same conveyance, in which value of each invoice is less than the limits for generation of e-way bill but in aggregate, the value of the multiple invoices exceeds the specified limit.

APPLICATION WITHDRAWN

1. Whether the supply of repairing and replacement service would be classified as composite supply as defined under section 2 (30) of the CGST Act, 2017 and Section 2(30) of the Tamil Nadu GST Act, 2017, wherein the principal supply is the supply of repair services while the goods such as parts of monitor and monitor units used for providing such repair and replacement services are being naturally bundled in the ordinary course of business.
2. Whether the said supply, if classified as  composite supply, would be classified as  “supply of Services” under GST.
3. Whether registration would be required under Section 22 and Section 25 of CGST Act, 2017 to be obtained by the Applicant for the use of warehouses of ASP (the sub-contractor)

APPLICATION WITHDRAWN

Will the profit sharing agreement between the applicant as an employee and the shareholders, attract GST in his hands?

1. Whether the supply of medicines, surgical items, implants, consumables and other allied items provided by the hospital through the hospital owned pharmacy, as well as food, room on rent to the in-patients is part of composite supply of health care treatment; and hence not taxable under CGST/SGST?

2. Whether the supply of medicines, surgical items, implants, consumables and other allied items provided by the hospital through the hospital owned pharmacy to the out-patients, is part of composite supply of health care treatment; and hence not taxable under CGST/SGST?

a. Classification of any goods or services or   both;
b. Applicability of a notification issued under the provisions of this Act;
d. Admissibility of input tax credit of tax paid or deemed to have been paid;

a. Classification of any goods or services or   both;
b. Applicability of a notification issued under the provisions of this Act;

Determination of the liability to pay tax on any goods or services or both

1. Whether Steel Mugs with a plastic outer body supplied by the applicant would be classified under SI. No 184 of Schedule II of Notification No 1/2017 of Central Tax (Rate) dated 28th June, 2017 (as amended)?

How to adjust the Service Tax which has been paid on mobilization advances in Pre-GST regime? (Application Withdrawn).

i) Whether Sale of Karnataka Hotel as going concern on slump sale basis can be construed to be “Supply” in terms of  Section 7(1) of the CGST Act 2017? If answered in affirmative, whether the transaction would be regarded as supply of goods or supply of service?

ii) Whether the said transaction can be construed as ‘Service by way of transfer of going concern as whole or an independent part there on under Sl.No.2 of the Notification No .12/2017 –Central Tax(Rate) dated 28-06-2017 or No.9/2017-Integrated Tax (Rate) dated 28-06-2017 or Notification (12/2017)NO FD 48 CSL 2017, Dated 29-06-2017 ?.                                                          

But the Applicant Company requested to permit them to withdraw the application filed for advance ruling vide their letter dated 06-05-2019.