Authority for Advance Ruling (AAR)

Q.1 Whether the services of disposal and treatment of Bio-Medical waste obtained from clinical establishments is liable to tax under Notification No. 03/2022-Central Tax (Rate) dated 13.07.2022.

Q.2 If yes, from which date, the registered dealer is liable to pay GST on the above services?

Q.3 If yes, what is the rate of GST, which the registered dealer is required tom pay on services mentioned in Point 1 above.

Rate of tax of hiring of electrical equipment, sprinkler system comprising fire detectors for true ceiling, air conditioning system up to the floor Air Handling Unit with existing ductings and diffusers, DG set emergency power supply as received by the applicant and admissibility of input tax credit thereof.

Q. Whether Tax payable as RCM under Notification U/s 9(3) of CGST Act,2017 is State Tax due or not under SGST Act,2017.

Q.1 Whether the services of disposal and treatment of Bio-Medical waste obtained from clinical establishments is liable to tax under Notification No. 03/2022-Central Tax (Rate) dated 13.07.2022. 

Q.2 If yes, from which date, the registered dealer is liable to pay GST on the above services?

 Q.3 If yes, what is the rate of GST, which the registered dealer is required tom pay on services mentioned in Point 1 above.

Q.- Whether GST is payable on Affiliation Charges collected from the Affiliated Colleges by a Govt. University.

Q. Whether Tax payable as RCM under Notification U/s 9(3) of CGST Act,2017 is State Tax due or not under SGST Act,2017.

Q.- Whether GST is payable on Affiliation Charges collected from the Affiliated Colleges by a Govt. University.

1. Whether GST would be leviable on export of pre-packaged and labelled rice Up to 25 Kgs, to foreign buyer? 

2. Whether GST would be applicable on supply of pre-packaged and labelled Rice up to 25 Kgs, to exporter on “bill to ship to” basis i.e., bill to exporter and ship to customs port. Exporter ultimately exports the rice to foreign buyer?

 3. Whether GST would be applicable on supply of pre-packaged and labelled rice up to 25 Kgs, to the factory of exporter. Exporter will export the rice ?

a). Whether the tree pruners covered by HSN Code 82016000 relates to Agricultural implements manually operated or animal driven i.e. hand tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes, axes, bill hooks and similar hewing tools; secateurs and “pruners of any kind”; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry other than Ghamella”

. b). Whether the supply of Agriculture Hand Tools i.e., Tree Pruners to farmer is exempt from the CGST /SGST/IGST Act.

1. Whether the value as on JDA agreement date agreement should be considered or the value as on date of transfer to be considered for the purpose of discharging the GST on landowners portion?