Authority for Advance Ruling (AAR)

a) Whether the sale of goods, which are located outside India, would be liable to tax in India under section 7(5) (a) of Integrated GST Act, 2017?

b) If answer to (a) is yes, then whether the recipient, to whom such goods are sold, be eligible to avail the input tax credit of such goods? 

Whether the catering services provided by the Applicant under B2B Model and B2C Model are to be classified as canteen/restaurant services under Entry. No. 7(i) of the Notification No. 11/2017 dated 28th June 2017 as amended by the Notification No. 46/2017- Central Tax (Rate) dated 14th November 2017 or as outdoor catering services under Entry. No 7(v) of the said Notification?

“What is the rate & HSN code of GST applicable (after it's introduction from 1st July 2017) when Extracting water from tube well, passing it through treatment plant of removing unwanted contaminants like Iron from ground water and eventually lifting it to overhead tank (in short the scheme) runs on solar power.”

The Applicant Vserv request this Hon'ble Authority to decide as to whether the aforesaid services proposed to be rendered qualify as 'Zero Rated Supply in terms of Section 16 of the Integrated Goods & Service Tax Act, 2017 or not.

Classification of supply of 'Rakhi'

Whether PP Leno Bags are classifiable under Tariff Head 6305 33 00

Whether free tickets given as ‘complimentary tickets’ falls within the definition of supply under the CGST ACT, and whether applicant is liable to pay GST on such free tickets?

Whether applicant is eligible to claim ITC in r/o complimentary tickets?

“Whether the construction services provided under the project “Prajapati Magnum” qualifies for the reduced CGST Rate of 6% as provided in Sl. No 3 - item (v)- sub item (da) vide Notification 01/2018- CT (Rate) dated 25.01.2018?”

Whether M/S Amaravathi Metro Rail Corporation Limited, GSTIN: 37AANCA9264G1Z8, is a Government authority as per the Notification No. 12/2017 of Central Tax ( Rate), dt::28th June 2017, read with Notification No. 32/2017 of Central Tax (Rate), dt: 13th October 2017.                             
Whether the consultancy services for preparation of transport studies such as comprehensive mobility plan, transit oriented development plan, NMT plan and consultancy services of transaction advisors/preparation of DPRs comes within the purview of the functions of Municipality under article 243W read with  Twelfth Schedule to the constitution of India, to fall within the purview of the aforesaid exemption notification

The rate of tax applicable as on 15.11.2017 on the Lyophilizers- Machinery for the plant which is being cleared under chapter heading 8419