Authority for Advance Ruling (AAR)

c) If the 'supply of electrical energy' and 'service charges' are treated as two different components, then whether the 'supply of electrical energy' is exempt as per serial number 104 of Notification No.2/2017-Central Tax (Rate), dated 28-06-2017 (HSN 2716 00 00) and 'service charges' is taxable as per Notification No.11/2017-Central Tax (Rate),  dated 28-06-2017;

i. Whether the Education being provided by the applicant is exempt under Entry No.57 of Notification No.9/2017-Integrated Tax (Rate) dated 28th June 2017?
ii. If no for point (a), whether such service is exempt under any other notification?

Whether the amount of interest agreed to be paid by contractee to the applicant due to the delayed payment should be considered as a part of the consideration for the project and subjected to application of GST or not.

i. Classification of the goods traded by the dealer "Agricultural Hand Tools such as "Manual Extension Pole for Coconut and Arecanut Harvesting"
ii. Whether the importing of said tree pruners would be covered by HSN Code 82016000 which relates to agricultural implements manually operated or animal driven.
iii. Whether the importing of Agriculture Hand Tools, i.e., Tree pruners from China for the benefits of farmers i.e., extension pole for coconut and arecanut harvesting is exempt from payment of IGST under Custom Act, 1962.
iv. Whether the supply of agriculture hand tools, i.e., tree pruners to farmer is exempt from the GST Act.

Whether services provided by the applicant to the universities in respect of conduct of examination (both pre and post examination) are exempted from payment of tax.

What is the value of supply of services provided by the applicant for conversion of wheat provided by the State Government into atta/ fortified atta, for distribution by the State Government through Public Distribution System and what is the rate of tax applicable on such supply.

b) Whether the 'supply of electrical energy' and 'service charges'-both components-to be treated as 'supply of service' as held by the Ministry of Power, vide its clarification dated 13-04-2018; and

a) Whether charging of electric battery-which involves two components-is an activity of 'supply of electrical energy' (as supply of goods) and 'service charges' (as supply of service); or

i. What is the applicable GST on the services provided by the applicant under the "Market led Fee-based Services Scheme"?
ii. Whether the applicant is eligible for exemption under entry 69 of Notification No.12/2017-Central Tax (Rate), dated 28-06-2017?

(i) Whether the services provided by the applicant to the entities located outside India is covered under Section 13(2) of the Integrated Goods and Services Tax Act, 2017?

(ii) Whether the services provided by the applicant is liable to Central Goods and Service Tax and State Goods and Service Tax or Integrated Goods and Services Tax or is it eligible to be treated as a zero rated supply under Section 16 of the Integrated Goods and Services Tax Act, 2017.