Authority for Advance Ruling (AAR)

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.

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

Classification of Goods and rate of Tax

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

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.

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 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.

Classification of the product Marigold Butterfly Bridal with watch

1) Whether the applicant is liable to pay GST on the supply of goods located outside India to customers within India without physically bringing the goods to India?

2) Whether the out & out supplies in the facts of the present case will be considered as export supplies or exempted supplies for the purpose of the GST?