Authority for Advance Ruling (AAR)

1. Under the GST, Whether the activity relating to sale of leasehold land and also to obtain permission for such sale would be taxable ?

1. Is supply of Printing of Pre-examination items like printing services viz; OMR sheets, Answer sheets, marks card etc to an educational institution is exempt from GST?

2. Is Printing of Post-examination items like marks card, grade card, certificates to the educational boards of up to higher secondary is exempt from GST?

3. Is Scanning and processing of results of examinations exempt from GST?

4. Whether the Applicant is entitled to avail the exemption on above services as per entry no.66 of the Notification No.12/2017-Central Tax (Rates), Dt.28-06-2017?TSAAR Order No. 16/2023 &  Date. 22.09.2023

a.   Determination of correct Classification of Licensing services for the Right to Broadcast and Show Original Films, Sound Recordings, Radio and Television Programmes etc., under SAC 997332.

a. Whether the Applicant satisfies the definition of an e-commerce operator and the nature of supply as conceptualized in Section 9(5) of CGST Act, 2017 r/w notification No 17/2017 dated 28.06.2017?

b. Whether the supply by the service provider (person who has subscribed to Namma yatri) to his customers (who also have subscribed to Namma yatri) on the Applicant’s computer application amounts to supply by the Applicant?

c.Whether the Applicant is liable to collect and pay GST on the supply of services supplied by the service provider (person who has subscribed to Namma Yatri) to his customers (who also have subscribed to Namma Yatri) on the Applicant’s computer application?

Whether utility charges collected by the company from its Restaurant Partners attract GST under CGST / KGST Act?

i.Whether the subsidy received from the Central / State Government to be excluded from the value for the purpose of arriving at the GST liability?

Whether sale of unbranded /non packaged broken rice generated from manufacturing process will be charged to tax @5%.

Whether services of printing question papers for conduct of examinations to educational institutions as supplied by the applicant shall be treated as exempt supply.

1. Whether the company will charge the GST @ 12 % or @ 18% in the case of the contracts executed before the said notification? (No-03@2022-Central Tax (Rate) dated 13-03-2022 w.e.f 18-07-2022

1. Whether supply of frozen chicken (HSN 02071200 & HSN 02071400) contained in a wholesale bag of 30 Kgs containing 15 small packs of 2 kgs each made to institutional consumers is exempted under Sl. No.9 of notification no.2/2017-CT (Rate)?

2. Whether supply of frozen chicken (HSN 02071200 & HSN 02071400) contained in a wholesale bag of 30 kgs containing 15 small packs of 2 kgs each made to a distributor who would further supply in institutional consumers is exempted under Sl. No.9 of notification no.02/2017 –CT (Rate)?

3. What is the rate of tax for supply of frozen chicken (HSn 02071200 & HSN 02071400) contained in a wholesale bag of 30 kgs containing 15 small packs of 2 kgs each made to non-institutional consumers?