Authority for Advance Ruling (AAR)

1. Rate of GST applicable on Invoices to be raised by M/s Om Shree Maa Mangala Logistics Pvt. Ltd to M/s XYZ (Foreign Company) on transportation of Goods through rail and treatment of GST ITC ? 

2. Whether the lower rate of GST @ 5% is service specific or service provider specific (i.e. applicable only for transportation by Indian Railways or to any person for transportation through rail)? 

3. If a lower rate @ 5% is not applicable, then can we claim such an amount from M/s XYZ (Foreign Company) as reimbursement without raising Invoices? 

4. Can we raise separate invoice for only Service charges for arrangement of such services?

1. Whether the applicant is eligible to take the ITC on the vendor invoices received towards food served in the canteen?

1. Whether the applicant is duly eligible to take full credit of GST Charge in Tax invoice issued by supplier and GST was paid by such supplier to government even though later commercial/ financial credit note is issued for part amount of invoice.

 2. Whether the applicant is required to reverse the ITC proportionately to the extent of financial/ commercial credit note issued by supplier.

1. Whether the product by name "Crackle", manufactured and supplied by the applicant containing the ingredients Sugar, Cashew Nuts, Butter, Liquid glucose and other permitted Flavours , should be classified under the Tariff Heading 1704 enumerated at Serial number 32AA of Schedule III of Notification No. 01/2017 as a Sugar boiled confectionery.?

Whether the sale of duty credit e-Scrips is only other income and not form part of Turnover for applying Rule 42, Rule 89(4) and Rule 89(4B) of the CGST Rules, 2017?

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.

Whether supply for construction of a sewerage treatment plant which involves supply of pumps as well as installation and commissioning work attracts GST rate of 12% in terms of Notification No. 11/2017-CT(Rate) dated 28/06/2017 read with of Notification No 20/2017 -CT(Rate) dated 22/08/2017.

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.

i. Whether the applicant purchasing second hand gold in the form of jewellery / parts of jewellery, from unregistered individuals and sells to registered / unregistered dealers, after melting the same, in the form of lumps / irregular shapes of gold, without changing the nature, (i.e.,) Gold remains gold, has to pay GST on the margin difference between the sale price and purchase prices as stipulated in Rule 32(5) of CGST Rules, 2017?

ii.  Whether the HSN Code for Old Gold Jewellery purchased and after melting the purchased old gold jewellery is 7113?

Application has been Withdrawal