Authority for Advance Ruling (AAR)

Whether the activities undertaken by the Applicant for the Indian Railways are classified under Entry 3(v)(a) of Notification No. 8/2017-Integrated Tax (Rate) dated 28.06.2017 and the benefit of concessional rate of GST of 12% can be availed in respect of the said supply?

What would be the SAC Code & GST Rate for outward supply made by the applicant in case of fruit trees being cultivated and nurtured for marginalised communities and in case of plantation of mangrove seeds and seedlings in coastal areas.

Whether the supply of services provided by the applicant to Food & Supplies Department, Govt. of West Bengal by way of milling of food grains into flour for distribution of such flour under Public Distribution System is eligible for exemption under entry No. 3A of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017

What would be the rate of tax on supply of services for printing on duplex board belonging to the recipient including cutting, punching and lamination of the duplex board, so printed?

What is the value of supply of services provided by the applicant to the State Government for crushing of wheat into fortified atta which in turn is supplied by the State Government through Public Distribution System and what components and at what value are to be included in calculation of the % of value of goods in the total value of composite supply for the purpose of Notification No. 2/2018- Central Tax (Rate).

1.Whether Jal Jeevan mission is correct in classifying the services of M/s Call Me services provided to the government entities as exempted services?

2.Whether the services are exempt under notification no.12/2017 central tax dated. 28.06.2017

1. Whether product i.e., interactive flat panels (IFPS) being traded by applicant qualifies under chapter heading 84714190?

2. Rate of tax applicable in such goods is 9% CGST and 9% SGST in terms of entry no 360 of schedule III of notification no. 3/2017- central tax dated.28.06.2017

Applicability of GST rate of 12% on receipt of contract for new construction of CBD railway station, platform, parking, building and all other civil construction within the boundary of station as per entry no.3 (V) of Notification No.11/2017 – Central tax (Rate) dated .28.06.2017.

Whether roof mounted Air-Conditioning unit especially for use in railway coaches (manufactured as per railway design) classified under HSN 84151090-IGST @ 28% or under HSN 860799-IGST @ 18% as parts of Railway Coaches/Locomotives?

1. Whether the services being provided by the applicant as contained in the annexure 1 to the Service contract between the applicant and M/s Isha Outreach is exempt under entry no. 57 of Notification No. 9/2017-Integrated Tax (Rate) dated 28th June 2017?
2. If no for point (1), Whether such service is exempt under any other notification?