Authority for Advance Ruling (AAR)

Whether toll charges reimbursed by the clients are eligible for deduction u/r 33 from the value of supply

Whether the applicant is an Educational Institution and is eligible for exemption under entry no. 66(a) of Notification No. 12/2017 - CT (Rate) dated 28/06/2017

The applicable GST rate on supply of non-airconditioned vehicles on hire to Indian Army?

Applicability of Entry No.03 of Notification No.12/2017 dated 28.06.17

The application for advance ruling filed by the applicant is dismissed as withdrawn at the behest of the applicant.

1. Whether exemption under Sr. No. 13 of Notification No. 12/2017 - Central Tax (Rate) dated 28th June 2017 is applicable to the Applicant?

2. Whether the Applicant is liable to get registered under section 22/24 of CGST Act, 2017?

3. If the Applicant is liable to pay GST, then on what value GST liability needs to be discharged, whether on the commission which the Applicant receives from pundits/website users or on the booking value received from website users?

I. Whether applicant's direction to the seller (directed in agreement dated 21 June 2018) for direct transfer of BP business to MSPL and PM business to MPMPL, respectively would qualify as a 'supply between the applicant' and 'MSPL/MPMPL'?

ii. If the answer to the above question is 'affirmative' then as the parties are related, even in absence of the actual consideration does the applicant have to attribute a notional consideration and charge GST in line with schedule 1 of GST Act to be compliant?

iii. If the answer to both the questions are 'affirmative' then as the recipients (MSPL/MPMPL) are eligible to avail full input tax credit then the notional consideration (percentage of the business transfer value) would be only academic and will the invoice value be considered as open market value?

1. Classification of any  goods or services or both;

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

Whether exemption provided under Sl.No.54(e) of GST Notification No.12/2017-Central Tax (Rate) dated 28.6.2017 for the service providers who have rendered Handling services such as loading, unloading, packing, storage or warehousing of agricultural products is applicable for agricultural products viz. Wheat when imported through sea port?

Whether automotive chains (i.e., silent chains used in petrol engines and roller chains used in diesel engines) manufactured by the applicant are classifiable under HSN 8409 or 7315?