Authority for Advance Ruling (AAR)

1) Admissibility of Input Tax Credit of tax paid on inputs/ input services

2) Used in manufacturing cement  which is in turn used for setting up a Silo, and other bought out items used for setting up a Silo.

3) Classification of royalty paid in respect of Mining lease under ‘Licensing services for the right to use minerals including its exploration and evaluation falling under the heading 9973 attracting GST at the same rate of tax as applicable on supply of like goods involving transfer of title in goods’.

Whether GST is liable to be paid on the contribution made by Members towards “Annual Membership Fees and registration fees” to the Corups Fund of BCSBI and recurring expenditure  being incurred.

Applicability of a notification issued under the provisions of the Act ;

Whether the power cables supplied by the applicant would be covered under the scope of Sl. No.1 of Notification 03/2017-CT.

Whether supply of goods and on-site services to customers in SEZ area to any SEZ unit or SEZ developer is zero rated supply

Whether it is admissible to  carry forward in GST Transition the un-availed CENVAT credit duties paid on capital goods received in the factory prior to 01 July 2017 and which are to be used in manufacturing activities ?

Export of consultancy service to Foreign Company and Amount received 100% in foreign currency through Bank GST  is applicable or not ?

Whether amortized value of the tool received on FOC basis from the customer is required to be included in the value of finished goods manufactured and supplied by the applicant to the customer?

   Classification of any goods or services or both;(Slates)

Classification of any goods or services or both;(Chilly Cutter).

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

-Application of type tax to port activities.