Authority for Advance Ruling (AAR)

1. Whether they are required to pay GST under reverse charge in terms of Notification No. 13/2017 dated 28-06-2017 while making payment to PWD, Uttarakhand for construction of road;

2. What is the time of supply when advance payment is released to PWD, Uttarakhand.

3. Whether the amount deposited with Central Fund i.e Uttranchal CAMPA and reimbursed by MEA considering as part cost of the road is liable for GST.

The applicant wishes to know whether clause(vi)(a) of Sr. No. 3 of table of Notification No. 11/2017-Central Tax(Rate) dated the 28th june, 2017 is applicable on the works contract services received by it. And determination of liability to pay tax.

Applicant of Notification no. 11/2017 Cebtrak Tax (rate) dated 28-06-2017

Whether the Residential Dwelling Unit taken on Lease from Various Individuals/Owners for Sub Leasing the same Residential Dwelling unit to Corporates as well as Individuals for Residential Purposes along with various amenities such as Furniture, Appliance, Cleaning, Security, Pest Control, AC Service etc. is Exempt Supply as per the Entry No. 12 of Notification No. 12/2017- Central Tax (Rate) dated 28th June 2017.

Classification of Goods and rate of Tax

Whether ‘Bike Locks’ used for motorized Bicycle are classified and taxable under HS-8714 (Parts and Accessories of Bicycle & other Cycle).

Under which Chapter Heading / Service Code our activity  will classify ?

1. Classification of any  goods or services or both;

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

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

The applicant seeks advance ruling over the applicability of Ocean freight Charges and System of double taxation with respect to import of raw materials of fertilizers.

Whether applicant shall charge GST on the consultancy services rendered to Municipal Corporation of Greater Mumbai (MCGM) for an upcoming project of establishment & development of textile museum in Mumbai.