Authority for Advance Ruling (AAR)

1. The question or issue before Your Honor for determination is whether Input Tax Credit    ("ITC") can be claimed by the applicant on procurement of Gold coins which are to be distributed to the customers at the end of scheme period for achieving the stipulated lifting or payment criteria?

2. The question or issue before Your Honor is not restricted to the said scheme only.  The applicant notifies schemes with similar conditions periodically. So whether the ITC can be claimed in all such similar schemes. 

Services provided to (NGO) Non-profit organization registered as Trust having registration U/s. 12AA of Income Tax Act, amounts to provision of service and any grant/ Donation received towards performing specific service towards preservation of environment as specified in notification no 12/2017, Whether amounts to provision of service and liable for GST ? 

Question :- Whether the transaction in question is a Zero Rated Supply or a Normal Supply  under the GST ACT?

Question :- If the said supply is a Zero Rated Supply, then can the same be considered as an export of service under the GST Act?

1.  Whether the freight charges recovered by the Applicant under the aforesaid contract from the customer without issuance of consignment note will be eligible for exemption from CGST as prescribed in Serial no. 18 of Notification no. 12/2017 - Central Tax Rate F. No. 334/1/2017, dated 28 June 2017?          

2. Whether the freight charges recovered by the Applicant under the aforesaid contract  from the customer without issuance of consignment note will be eligible for exemption from SGST as prescribed in Serial no. 18 in Notification no. 12/2017 - State Tax (Rate) no. MGST 1017/C.R.103 (11)/ Taxation-1 dated 29 June 2017. 

Determination of GST liability by deciding principal supply of the composite supply qua maintenance contracts executed between the customer and the Applicant. 

1. Whether the amount received for supply of services during the post GST period to the Government of Maharashtra (Home Department) as per the contract in question are taxable under  SGST/CGST Act ?

   2. If answer to the question No.1 is in affirmative then what is the rate of tax under SGST/CGST? 

    
1. "Whether engine manufactured and supplied solely and principally for use in railways/locomotives are classifiable under HSN Heading 8408 or under HSN Heading 8607 of the Customs Toriff (which has been borrowed for classification purposes under GST regime) as a part used solely or principally for  Railways or Tramway Locomotives or Rolling Stock?"

2.Whether availment of input tax credit of tax on common input supplies on behalf of other unit/units registered as distinct person and further allocation of the cost incurred for same to such other units qualifies as supply and attracts levy of GST?

3. If GST is leviable, whether assessable value can be determined by arriving at nominal value?

4. Once GST is levied and ITC thereof is availed by recipient unit, whether the Applicant is required to register itself as an Input Service Distributor for distribution of ITC on common input supplies?

Tax rate on “Air dryer complete with final filter for used in breaking system of locomotive supplied to Railway” as per order attached given by Western Railway.

GST Rate of Tax on-              

(i) Rejected wheat Seed     (ii) Rejected Paddy Seed

Whether in the facts and circumstances of the present case, the Contract Bottling Unit is making a taxable supply to the Applicant (i.e. Brand Owner), or, alternatively, whether the Applicant (i.e. brand owner) is making a taxable supply to the Contract Bottling Unit? Correspondingly, whether in the facts and circumstances of the present case, the Applicant (i.e. Brand Owner) is paying consideration to the Contract Bottling Unit by way of bottling charges, or, alternatively, whether the Contract Bottling Unit is paying consideration to the Applicant by way of brand owner surplus?