Authority for Advance Ruling (AAR)

(i) Whether registration is required in case of supply of tax free goods under GST Act?

(ii) Whether assessee is liable to pay tax under RCM u/s 9(3) of CGST Act,2017 for transportation services for transporting tax free goods?

(iii) That if reply to query number (ii) is negative, whether registration is required under GST Act?

(iv) Whether registration is required under GST Act, 2017 for interstate supply/sales of tax free goods?

(v) Whether GST registration can be surrendered if we are not liable to pay RCM us 9(3) of CGST Act 2017 and not liable to be registered under GST Act?

Whether CIDCO is covered under the definition of the term 'Government Entity' as per Notification No. 31/2017 - Central Tax (Rate) dated 13 October 2017?

2. If CIDCO falls under the definition of Government Entity, Then Kindly also Clarify Whether the tax rate of 12% (CGST 6% + SGST 6%) is applicable to the contract entered into by the Applicant with CIDCO, in pursuance of Notification No. 24/2017 - Central Tax (Rate) dated 21 September2017 read with Notification No. 31/2017 - Central Tax (Rate) dated 13 October 2017?

a) Whether supply of question papers printed for educational institutions is classifiable as service                  

b)Whether GST is payable on such supply, and, if so, at what rate                    

c) Whether input tax credit is admissible on such supply

Classification of PP Leno Bags made from woven PP fabric.

The applicant has sought to determine the applicability of Goods and Services Tax ("GST") on the differential payment received by a party to the aforesaid Contract from the other party to the Contract is event of "Settlement", "Washout" or "Closure" of Contract by it.

Whether eligible to take Input Tax Credit of the CGST & SGST charged by Catalyst Consulting Chennai in respect of brokerage services and adjust the same against output tax payable against Renting of immovable property.

1.Whether liaison office is liable to pay GST?

2. Whether a liaison office is required to be registered under GST Act?

3.Whether the Activities of a liaison office amount to supply of services?

1) Whether the procedure to raise the invoice from Mumbai Head Office for imports received at Haldia Port Kolkata 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 West Bengal for the below mentioned transactions?

2) If we do not need separate registration in west Bengal, can we do the transaction on Mumbai Head Office GSTIN, then in case of issuance of e way bill is it correct to Mention the GSTIN of Mumbai and Dispatch place of HaldiaPort ?

1. Whether the Electrical Wiring Harness manufactured by the Applicant falls under the HSN tariff item 8544 for which the rate prescribed vide Notfn.No.1/2017 -CT (Rate) dated 28 June 2017 read with 41/2017 - Central tax (Rate) dated 14th November 2017 is 9%?

2. Whether the said rate of Central tax of 9% is applicable to the above product with effect from 1' July 2017?

Since entry 7(i) covers canteens located in any establishment (including factories, offices, offshore rigs, etc and not just educational institutions), Circular No. 28/02/2018-GST applies to canteens located any type of establishment (and not just in educational institution) and catering services, i.e., supply of food or drink in a mess or canteen provided by anyone are liable to 5% GST under entry

7(i) of Notification No. 11/2017-CT (Rate) [as amended vide Notification No. 46/2017 - CT (Rate) dated 14.11.2017)- ruling sought for.