Authority for Advance Ruling (AAR)

Application has been withdrawn

Whether the Legal cost apportionment by the Applicant amounts to the supply under GST?

2. If so, whether the Applicant is required to pay tax under RCM.

Whether the product ‘Jac Olivol Body Oil’ intended to be manufactured and sold by the applicant shall fall under HSN 3004 or under HSN 3304 of the GST Tariff.

Q.-Whether the input tax credit of tax charged by the supplier on bio fuel/ fuel oil/ blended biofuel will be available to the applicant, whereby such bio fuel/ fuel oil/ blended biofuel shall be used by the applicant in providing the transportation services?

Ans.- Application has been withdrawn

Whether the applicant is entitled to avail the input tax credit charged on inward supply of motor vehicle which are used for demonstration purpose in the course of business of supply of motor vehicle as input tax credit on capital goods?

As the applicant has not appeared and produced relevant documents in spite of allowing reasonable opportunities, no ruling is pronounced.

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.

Application is rejected as the questions on which advance ruling is sought by the applicant are not covered under any of the clauses under sub-section (2) of section 97 of the CGST/WBGST Act and also the application has been filed without making payment of requisite fee referred to in sub-section (1) of section 97 of the aforesaid Acts.

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.