Authority for Advance Ruling (AAR)

i. Whether the services provided by the company to its parent company relating to the test benches which are in the name of MRO services, be classified under heading "9987 i(a): Maintenance, Repair or Overhaul services in respect of aircrafts, aircraft engines and other aircraft components or parts"?
ii. If the answer to the above is in affirmation, then whether the Place of supply is the "location of the recipient" as per the Notification No. 02/2020-Integrated Tax dated 26th March 2020 which is the location of the parent Company (Outside India) and that can be construed as exports of services?
iii. If the answer to the first question is in negation, then we would like to know the classification of the services provided to the parent company and can it be considered as exports of services?

1. Whether the supply of spraying services undertaken by the Applicant is covered under Notification No. 12/201 7-CT and hence, exempted from payment of tax?

2. If tax is payable, then whether Applicant can avail input tax credit of inputs and input services used for undertaking supply of spraying services?

A.  Whether GST would be leviable on export of pre-packaged and labelled rice upto 25 Kgs, to foreign buyer?

B. Whether GST would be applicable on supply of pre-packaged and labelled rice upto 25 Kgs, to exporter on "bill to ship to" basis i.e., bill to exporter and ship to customs port. (Exporter ultimately exports the rice to foreign buyer).

C. Whether GST would be applicable on supply of pre-packaged and labelled rice upto 25 Kgs, to the factory of exporter. (Exporter will export the rice).

Question- “Whether the supply of education and training services to commercial pilots in accordance with the training curriculum approved by the Directorate General of Civil Aviation for obtaining the extension of aircraft type ratings on their existing licenses would be covered under Sl. No. 66 (a) of the Notification No. 12/2017-Central Tax (Rate) dated 28.6.2017 and Sl. No. 66 (a) of the Notification No. A.NI.-2-843/XI-9(47)/ 17- U.P. Act-1-2017-Order- (10) -2017 dated 30.6.2017, and thereby, exempted from levy of Central Goods and Service Tax & Uttar Pradesh Goods and Service Tax.”

(i) Whether activity of printing and supply of question papers for Universities, Educational Boards and Educational Institutes can be classified as supply of goods or supply of services?
(ii) Whether the benefit under Sl. No.66 of the Notification No.12/2017-Central Tax (Rate) as amended from time to time, and Noti. No.12/2017-State Tax (Rate) is allowable to Applicant, if the activity is treated as supply of services?
(iii) If the activity is to be classified as supply of goods, then whether the same can be treated as exempted goods under SL. No. 119 of the exempted list at Nil rate of tax under CH 4901 i.e. Printed Books including braille books?

“Where inputs are consumed in the construction of an immovable property outside MAFFFL's licensed premises which are meant and intended to be for the provision of taxable output services, whether input tax credit was available to the assessee?”

Whether mere transfer of monetary proceeds by the IVL India Environmental R&D PVT Ltd (hereinafter referred to as ‘the Applicant’ or “IVL India”) to IVL Swedish Environmental Research Institute Limited (hereinafter referred to as “IVL Sweden”), without underlying import of service will be liable for payment of Integrated Goods and Service Tax under reverse charge mechanism under entry no. 1 of Notification 10/2017 – IGST (Rate) dated June 28, 2017

1] To answer in affirmative or negative that the impugned product GLAZE GELS is classifiable under chapter heading as under: SCHEDULE II – SR. NO 32AA – SUGAR BOILED CONFECTIONERY. 6% MGST
2] If the answer to question 6.1] is in negative, then under which chapter heading the impugned product GLAZE GEL is to be classified.

a. Whether Tata Ace Garbage Tipper vehicle with its variants for Garbage applications as specified in Annexure `2’ (hereinafter called as Garbage Tipper vehicles), which will be manufactured exclusively keeping in view the requirements of National Green Tribunal (NGT in short), for supply to Municipal Corporations, Municipalities, Urban Development Bodies, Gram Panchayats and to contractors to whom operation & maintenance contract has been awarded by these Govt. bodies under Swachh Bharat Mission, for collection and disposal of household garbage, are classifiable under Tariff Item 8705.90.00 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as Special Purpose Motor Vehicles or is classifiable under any other appropriate Tariff item?
b. Whether the above mentioned Garbage Tipper vehicles would attract IGST @ 18% under Sr. No. 401A under Schedule III of IGST Rates specified under Notification No. 1/2017-Integrated Tax (Rate), dated 28.06.2017, as amended?
c. If answer to question (b) above is in negative, what IGST rate would be applicable on the above mentioned Garbage Tipper vehicles?  

1.Whether the pallets, crates and containers (hereinafter referred as “equipment”) leased by CHEP India Private Limited (hereinafter referred to as “CIPL” or “the Applicant”) located and registered in Maharashtra to its other GST registrations located across India (say CIPL Karnataka), would be considered as lease transaction and accordingly taxable as supply of services in terms of Section 7 of the CGST Act and MGST Act?

2.If the answer to Question 1 is yes, what is the value on which GST has to be charged i.e. whether it should be lease charges or the value of equipment in terms of Section 15 of the CGST Act and MGST Act read with relevant Rules?

3.What are the documents that should accompany the movement of the goods from CIPL, Maharashtra to CIPL, Karnataka?

4.Whether movement of leased equipment from CIPL, Karnataka to CIPL, Tamil Nadu on the instruction of CIPL, Maharashtra can be said to be mere movement of goods not amounting to a supply in terms of Section 7 of the CGST Act and MGST Act, and thereby not liable to GST?

5.With reference to Question 4 above, what are the documents that should accompany the movement of the goods from CIPL, Karnataka to CIPL, Tamil Nadu?