Authority for Advance Ruling (AAR)

1. Whether the service supplied by the Applicant under the Service Agreement dated 1 March 2013 constitute a supply of "Support services" falling under HSN code 9985  "Intermediary service" classifiable under HSN code 9961 /9962?

2. Whether the service supplied by the Applicant under the Marketing Services Agreement dated 1 December 2012 constitute a supply of  "Support services" falling under HSN code 9985 or "Intermediary service" classifiable under HSN code 9961 / 9962?

3. Whether the services provided by the Applicant is an export of services as defined under Sec. 2(6) of the Integrated Goods and Services Tax Act 2017?

1. What is the rate of tax to be levied on the sale of Flats/Units to the prospective buyers? And whether registration of project under PMAY is required?

2. What is the rate of tax to be levied by the supplier from whom we will received Composite works contract service (Inward Supply of composite works contract)? Will it be 12% or 18%?

3. Admissibility of Input tax credit. Whether full ITC is allowable or it will be restricted to output GST liability?

a) Whether, in the facts and circumstances of the case, the supply of services undertaken by the Applicant by way of secured transportation of specified goods entirely through road (including temporary storage of such goods), would be eligible for exemption under Entry No. 18 of Notification No. 12/2017 – CT (Rate) dated 28 June 2017?

b) Whether such exemption would be available in certain transactions wherein transportation of specified goods involves movement through air also which is supplementary/incidental to the transportation by road?

a) Whether in the fact and circumstances of the case, the supply of services undertaken by the Applicant by way of transportation entirely through road of imported goods (including services of temporary storage of such goods), would be eligible for exemption under Entry No. 18 of Notification No. 12/2017-CT(Rate) dated 28 June 2017?

b) Whether such exemption would be available in certain transactions wherein transportation of specified goods involves movement through air also which is supplementary/incidental to the transportation by road?

Considering the facts and circumstances of this case and in view of the definition of ‘money’ as envisaged in Sec. 2(52) of the Central Goods and Services Tax Act, 2017 (hereinafter referred as ‘the CGST Act’), whether Brinks’s India would be eligible to avail ITC on motor vehicles commonly used for ‘cash-in-transit’ (CIT) business -  transport of currency notes; ‘Cash Replenishment Services(CRS’)  business -  transport of currency notes; ‘Brink’s Global Support Service (‘BGS’)  business -  transport of currency notes, precious metals like  gold, silver etc.?”

Levy of GST Rate applicable in case of "Neem Seed".

1. Whether circular No.44/18/2018-CGST applies to this transaction ?

2. Whether “Rawji Industrial Corporation” has to charge GST on this transaction ?

3. If answer to Question No . 2 is “Yes” at what rate ?

4. Whether “AF Garments Pvt Ltd.” can get input Tax Credit of such GST paid on this transaction?

5. If answer to Question No 4 is “Yes” , and if “AF Garments Pvt Ltd.” is having only export sales (i.e. either Direct Export or through some Exporter), can he claim refund of such accumulated input Tax Credit of GST paid in this transaction?

Whether electrically wired trolley controlled by wired remote control is a non-motorized conveyance ?

Whether the applicant is required to issue E-way bill in such a case ?

1.Whether the e procurement transaction fee collected on behalf of ITE&C department results in supply of goods or services or both, within the meaning of supply as defined law.

2. Whether the tax liability arises on e procurement transaction fee collected on behalf of ITE&C department.

i.  The applicant incurs to the PIL a fixed fee and costs specified in Schedule II to the Agreement as a consideration for supply of Products. Supply of Products, being in the nature of alcoholic liquor for human consumption, is excluded from the ambit of CGST Act, 2017 / MGST Act, 2017 / IGST Act, 2017. Whether CGST under Sec.9(1) of the CGST Act / MGST under Sec.9(1) of the MGST Act / IGST under Sec.5(1) of the IGST Act can be levied on the above mentioned consideration paid for supply of alcoholic liquor for human consumption?

ii. Without prejudice to the submissions made elsewhere, if the supply of Beer is held to be a service by way of job work in relation to Beer, what shall be the rate of CGST/UTGST/IGST that shall be levied on the said taxable supply?