Authority for Advance Ruling (AAR)

What is the appropriate classification of the treated water that would be sold by the applicant after carrying out various treatment process on the effluent water purchased by them

What is the rate of GST applicable on the said treated water which would be said by the Applicant?

1. What is the appropriate classification of the treated water that would be sold by the Applicant, after carrying out various treatment process on the effluent water purchased by them.

2. What is the rate of GST applicable on the said treated water which would be said by the Applicant?

What is the appropriate classification of the treated water that would be sold by the Applicant, after carrying out various treatment process on the effluent water purchased by them.

What is the rate of GST applicable on the said treated water which would be said by the Applicant?

What is the appropriate classification of the treated water that would be sold by the applicant after caring out various treatment process on the effluent water purchased by them

What is the rate of GST applicable on the said treated water which would be said by the Applicant?

1. What is applicable tax rate on sale of solar driven submersible pump (Water pump)?

2. What is the HSN code for solar driven submersible pump (Water pump)?

1. Does GST is applicable for the activity proposed to be undertaken by the applicant by way of transport of staff and students of school as school bus operator, by school bus/ van.

2. If GST is applicable, what is the percentage of GST to be charged to parents and school for arranging their staff to pick up and drop?

1.    Whether the applicant’s obligation to issue gold coins and white goods to the dealers upon they achieving the stipulated lifting of the material / purchase target during the scheme period would be regarded as “goods disposed of by way of gift” and Input Tax Credit (“ITC”) on the same would be restricted as provided under the Section 17(5)(h) of the CGST Act, 2017?

2. Whether the applicant’s obligation to issue gold coins and white goods to the dealers upon they achieving the stipulated lifting of the material / purchase target during the scheme period would be regarded as a “permanent transfer or disposal of business assets where ITC has been availed on such assets” and would be treated as a supply even if made without consideration and be subjected to GST under Sl. No. 1 of the Schedule-I to the CGST Act, 2017?

3. Whether the applicant’s obligation to issue gold coins and white goods  to the dealers upon they achieving the stipulated lifting of the material / purchase target during the scheme period would be regarded as a supply under Section 7 of the CGST Act, 2017?

i. Whether Applicant being land owner not executing construction work, is liable to pay tax in respect of agreements to be entered with customers for sale of apartments (other than affordable) belonging to the Applicant’s share before issuance of Completion Certificate in a project under JDA, area sharing model, where construction work is executed by developer & developer is liable to pay tax on the portion of apartments to be handed over to the Applicant on or before issuance of Completion Certificate?

ii. If Applicant is liable for tax, applicable rate of tax on sale of apartments before issuance of completion certificate?

iii. If Applicant is liable for tax, whether Applicant can claim credit of tax charged by developer on the portion of apartments belonging to the Applicant where developer has opted for payment of tax under old scheme i.e., 18%?

iv. If Applicant is liable for tax, whether Applicant can claim input tax credit on other expenses, other than tax charged by Developer for supply of apartments?

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.

 1. Whether GST is applicable on the amount recovered/collected by the applicant from the employees and contract workers towards canteen services provided by third party CSP at the canteen facility, which is obligatory for the applicant to provide and maintain under section 46 of the Factories Act, 1948.

  2. Whether the applicant is eligible to avail ITC of the GST charged by the CSP for providing the canteen services, which is mandatory for the Applicant to provide and maintain under section 46 of the Factories Act, 1948.

Application has been withdrawn