Authority for Advance Ruling (AAR)

What is applicable GST rate for the coir pith

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?

Clarification on classification and  taxability of Agricultural Seedling Tray under GST

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.

The category of product sacks and bags of Nonwoven Fabrics falls under the classification of 6305 and applicability of rate of tax 5%/12%.

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.

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?

Rate of GST on providing services includes operation of canteen/Mess/Eating House/mess operation/ food sales in Hospitals for patients and visitors/Campsite etc.

1) Whether MEP activities (Mechanical, Electrical & Plumbing Works) undertaken by the Applicant falls within the definition of composite supply of works contract as defined under Sec. 2(119) of CGST Act?

2) Whether can the applicant charge GST rate of 12% on MEP (Mechanical, Electrical &Plumbing Works) activities by availing the benefit of Central Tax (Rate) Notification No 01/2018 dated 25th January 2018, if the said supplies are in relation to an housing project enjoying Infra status vide F No 13/6/2009-INF dated 30th March 2017 of Government of India, in Ministry of Finance, Dept. of Economic Affairs?