Authority for Advance Ruling (AAR)

Regarding entitlement of Input Tax Credit on the packing material (used for packaging seeds while making exempted supply of seeds to own branches and to other purchases).

Whether GST is applicable on upfront amount (called as premium / salami) payable in respect of services by way of granting of long term lease of the thirty years or more for plots catering to public health care such as hospital, nursing home, diagnostic centers etc.”

Whether educational courses offered by the Applicant which have been approved by National Skill Development Corporation (hereinafter referred to as “NSDC”) would be construed as in relation to  National Skill Development Programme implemented by NSDC? And in continuation of the same their further query is that whether they are eligible for exemption from GST as per Serial No. 69 of Notification No. 12/2017 Central tax (Rate) dated 28th June 2017 and if so, in respect of which services being provided by them would they be eligible for exemption under Sr.No. 69 of the above said Notification.

Whether transportation charges received by the applicant are liable to GST, especially when the applicant is not a goods transport agency (GTA)”?

Meat of Sheep or goat, frozen and packed in LDPE/HDPE bags having varied weight and quantity printed/labelled on such pickings, whether could be held to be packed in unit containers?

1. Whether all the activities involved in the exam support services constitute a mixed supply or a composite supply?

2. What will be rate of GST applicable on these exam support services?

3. What is the place of supply of these exam support services rendered by the Applicant BCKU?

Seeking clarification on whether the Development Authorities formed & constituted under “ Uttar Pradesh Urban Planning  & Development Act, 1973” are to be treated as “ Exempt Unity” under new GST Law.

Classification of―Agricultural Soil testing Minilab and its Reagent Refills.

(i) Whether the printed advertisement materials classifiable as supply of goods?

(ii) If yes, whether it is classifiable under chapter heading 4911 of first schedule to Customs Tariff Act, 1975?

The applicant is printing content provided by the customers. Classification of the nature of the activity and tariff head required.