Authority for Advance Ruling (AAR)

i. Whether reinstatement charges paid to Municipal Authorities would be liable to GST?

ii. Whether access charges paid to Municipal Authorities would be liable to GST?

Whether the applicant will be liable for registration under any clause of Section 24 of the GST Act even if it is not making any taxable supply?

Whether the service provided to the Universities abroad is to be considered “export” within the meaning of Section 2(6) of the Integrated Goods and Services Act, 2017 ?

Whether supplies of power solutions, including UPS, servo stabiliser, batteries etc. can be treated as Composite Supply within the meaning of Section 2(30) of the CGST/WBGST Act, 2017 (hereinafter referred to as “the GST Act”)?

i. Whether reinstatement charges paid to Municipal Authorities would be liable to GST?

ii. Whether access charges paid to Municipal Authorities would be liable to GST?

The applicability of GST for invoices raised to their clients for storage charges for storing their imported agri product in godowns at Gandhidham.

Whether Caesar stone imported by the applicant can be classified under HSN Code 2506 or 6810?

Classification of the products manufactured and service provided by them.

Whether GST is leviable on the "Marg Sudharan Shulk" and "Abhivahan Shulk" charged by Forest Division Dehradun from the non-government, private and commercial vehicles engaged in mining work in lieu of use of forest road.

Classification of the products manufactured and service provided by them