Authority for Advance Ruling (AAR)

a.    CGST and SGST rates as on powder coating for customers materials-use of phosphating chemicals and epoxy-polyester powder for aesthetic purpose. 

b. CGST and SGST rate as on phosphating for customers materials- use of phosphating chemicals for corrosion prevention 

The application filed by the Applicant for Advance Ruling disposed off as withdrawn.

a.    Whether “Wooden handle” is exempted from GST which is manufactured by handi craft industries from Chanapattana, Karnataka? 

The application filed by the Applicant for Advance Ruling disposed off as withdrawn.

The application filed by the Applicant for Advance Ruling disposed off as withdrawn.

The application filed by the Applicant for Advance Ruling disposed off as withdrawn.

The application filed by the Applicant for Advance Ruling disposed off as withdrawn.

 The application filed by the Applicant for Advance Ruling disposed off as withdrawn.

a.    Should ARN/RFD-11 LUT copy accompany the Invoice? 

b. Can the ARN number of RFD-11 LUT be affixed on the invoice by sticker or should it be printed or can it be written by pen? 

c. If ARN/RFD-11 number is written/stickered on the invoice, should any additional document accompany the same? 

The application filed by the Applicant for Advance Ruling disposed off as withdrawn.

The application filed by the Applicant for Advance Ruling rejected in terms of Section 98(2) of the CGST Act, 2017

a.    What is the classification of service provided in accordance with Notification No.11/2017-CT (Rate) dated 28.06.2017 read with annexure attached to it, by the State of Karnataka to us for which royalty is being paid?

 b. Whether the said service can be classified under the 9973 specifically under 997337 as Licensing services for the right to mining including its exploration and evaluation or as any other service?

 c. Whether service provided by state Government of Karnataka is governed by the applicability of Notification No 13/2017-CT (Rate) dated 28.06.2017 under entry number 5 and whether we are taxable person in this case to discharge GST under reverse charge mechanism or whether given service is covered by exclusion clause number (1) of entry 5 and state Government of Karnataka is liable to discharge GST on same

 d. Whether royalty paid in respect of mining lease can be classified under “Licensing for the right to use minerals including its exploration falling under the Heading 9973 attracting GST at the same rate of tax as applicable on supply of like goods involving transfer in goods?

The application filed by the Applicant for Advance Ruling disposed off as withdrawn

Whether the provisions of section 12(3) of the IGST Act 2017 are applicable to a sub-consultant? 

The application filed by the Applicant for Advance Ruling disposed off as withdrawn.