Authority for Advance Ruling (AAR)

Whether the goods supplied by us [becoming victim of fraud without receiving consideration] could be considered as supply of goods under the provisions of section 21 under the IGST Act?

Whether the rice husk board manufactured by us comprising of natural fibre [rice husk powder, calcium carbonate, recycling waste & other processing aid as well as PVC resin, wherein PVC acts only as a bonding agent would remain classified as wood and articles of wood under chapter 44 & attract 12% rate of GST

1. Can the applicant opt for valuation of outward supply as per rule 32(5) of the CGST Rules, 2017 for the new line of business solely [ie only for dealing in second hand goods] besides following regular rules for their existing business? 

2. Can the applicant opt for valuation of outward supply only for acquisition made from unregistered dealer and for acquisition from registered dealer they continue to pay GST as regular mode [ie by discharging GST on full amount of sales consideration and claim ITC on acquisition cost]?

 3. What will be the amount of difference as per Rule 32(5) for dealing in second hand goods? Does purchase price as per Rule 32(5) include cost of repair/improvement? 

4. If the purchase price does not include cost of repair/improvement than can ITC of such repair/improvement cost can be claimed?

5. Does e way bill and e-invoicing applicable for appellant if they follow margin scheme? If yes then which value should be shown in e-way bill and e-invoice and in which section as the data of e-way bill and e-invoice are getting auto populated in GSTR-1. 

6. For purchase of second hand goods from registered/unregistered dealer, do appellant need to pay any tax on reverse charge/forward charge basis?”

Whether the Company is eligible to take the input tax credit for the GST charged by the canteen service provider for the canteen services (on the portion which is borne by the company) for its employees where the canteen facility is mandatory in terms of section 46 of the Factories Act, 1948 read with rule 72 of Gujarat Factories rules, 1963

What is the CGST/SGST rate applicable for outward supply of Maida Pappad whose manufacturing purpose is sheeting the dough and cutting the sheet with knife?

Our services to 54 hospitals under the control of DM&RHS are exempted supplies as per Notification 12/2017 (as amended) or not?

1. Whether the supply of services made by the Applicant under Fifth Contract is composite supply with principal supply of goods under the Third Contract 

2. Whether the supply of service of transportation, freight and insurance under the ‘Fifth Contract’ provided for the goods supplied by the Applicant is in the nature of Business Support Services and shall be chargeable to tax at specified rates?

(a) Classification of goods i.e Tapioca flour obtained by crushing the dried roots and remnants of tapioca roots/tubers; 

(b) Applicability of Notifications issued under the provisions of Act in respect of goods falling under entry No. 78 and tariff item 1106 of Part-A of Exempted goods, and tariff item 1106 in Sl. No. 59 of Part-C in schedule 1 of the said Act; 

(c) Determination of the liability to pay tax in respect of the said goods, tariff 1106 as mentioned in Sl. No. 78 of Part-A of Exempted goods, and Sl. No. 59 of Part-C of 1st Schedule to the Act; 

(d) Whether such trader/dealer is required to be registered.

Q.1: Whether the assignment of Lease Hold Rights of land by the Applicant in terms of the APA qualifies as taxable supply of services under GST Laws? If yes, whether GST would apply on the price agreed for transfer of Lease Hold Rights under the APA? 

Q.2: Whether the transfer of building by way of sale by the Applicant to HMI in terms of the APA qualifies as 'neither a supply of goods nor a supply of services' under Section 7 read with entry 5 of Schedule III of the GST Laws? 

Q.3: Whether the sale of items of plant and machinery, in terms of the APA, qualifies as taxable supply of individual goods under GST Laws? If yes, whether GST would apply on each item on the price agreed between the parties for the sale of such items under the APA, as per classification and rate applicable to each item?

Application withdrawn by the Applicant