Authority for Advance Ruling (AAR)

Whether it is admissible to take ITC in respect of an input (invoice) at any time within the limitation prescribed under Section 16(4)

Whether lodging along with food to the students by a private boarding house is a compiste supply and eligible for exemption under Sl No. 14 of Notification No. 12/2017-CT(Rate) dated 28/06/2017.

Whether ITC is admissible on purchase of an ambulance in November 2018 for the benefit of the employees under the legal requirements of the Factories Act, 1948.

Classification and rate of tax for polypropylene non-woven bags.

(a) Whether the supply of electricity is a supply of goods or services?
(b) Whether the supply of electricity and supply of utilities/ leasing are separate supplies or composite supplies?
(c) If supply of electricity and supply of utilities/ leasing are separate supplies, what is the classification of supply of electricity for the purpose of payment of GST?
(d) Whether the Applicant is eligible to take credit of input tax charged on such supply of renting services and electricity, if any?

Whether Applicant would be qualified as ‘Government Authority”

Whether the applicants are eligible to avail ITC of GST paid on goods and services used for construction of Tie-in pipeline, for delivery of re-gasified LNG from FSRU to the National Grid.?  

Whether lien or mortgage charges and stock transfer fees received by the applicant from the service receiver are taxable under section 9 of Central Goods and Service Tax Act, 2017 and Section 9 of Haryana Goods and Service Tax Act, 2017 or exempt under section 11 of Central Goods and Service Tax Act, 2017 with respect to both agricultural and non-agricultural produce stored and warehoused in the warehouses of the applicant.

Classification of the The product ‘Un-fried Fryums’

(a) Whether the air-springs imported by the Applicant are classifiable under HSN heading 8607 (i.e. parts of coach work of railway running stock) and thus covered under Entry No. 241 of Schedule-I of GST rate notifications?

(b) if the answer to (a) is in affirmative, what is the applicable rate of tax under GST notification?

(c) if the answer to (a) is in the negative

(i) Whether the air springs imported by the Applicant’s competitors is classifiable under HSN heading 8607?

(ii) What is (a) the correct classification of the air-springs imported by the Applicant and (b) the applicable rate of tax under GST  notification?

(iii) Whether the Applicant can also be eligible for classifying imported goods under HSN heading 8607 like its competitors?