Authority for Advance Ruling (AAR)

Whether the services offered by the applicant are falls or not under the SAC 998619, and the exemption under Notification No.12/2017, under entry 54(e ) is applicable to both farmers and traders?

Whether the applicant is eligible or not, to claim a lower rate of GST.

Whether sale of food to passenger travelling in Rajdhani Train etc. Train should be treated as Restaurant Services?

(a) Whether exercise books are classifiable under HSN 4820 or 4901 or 4903;

(b) Whether any person who is dealing exclusively in supply of goods that are wholly exempt from tax, is required to take registration under the GST Act?

Whether GST is payable on sale of Sunglasses to international passengers going abroad or the same is considered, on export of goods?

Whether the valuation under Rule 32(5) of the GST Rules, 2017 can be adopted for sale of ‘demo cars’.  Later the applicant sought permission to withdraw the application.

1. Whether on procuring goods from China, in a context where the goodspurchased are not brought into India, is GSTpayable by them?

2. On the sale of goodsto the company in USA,where goods sold are shippeddirectly from China to USAwithout entering India, is GSTpayable by them?

3. On procuring goods from China not against specific export order, in acontext when the goods purchased are not brought into India, is GSTpayable by them?

4. On the sale of goods from Netherlands warehouse to their end customers in and around Netherlands, without entering India, is GSTpayable by them?

Whether reimbursement of food expenses from employees for the canteen provided by company comes under the definition of outward supplies as taxable under GST Act

    
Whether the product 'Battery for Mobile Handset' whether it be separable or non-separable i.e., whether it be detachable or non-detachable, when sold to the mobile handset manufacturers who uses the same to make it form part of the mobile handset will, qualify to be classified under heading-85 having description "Parts for manufacture of Telephones for cellular networks or for other wireless networks"?

Brake Pad and Auto Parts, whether to fall under ITC HSN 87083000 attracting 28% GST or ITC HSN 6813 attracting 18% GST?