Authority for Advance Ruling (AAR)

Whether the vessel support services provided by the applicant to its group company outside India qualify as “ Export of services” under GST?

1. What is the classification under Customs Tariff for “Fly Ash Blocks”?
2. What is the rate of GST applicable for “Fly Ash Blocks”?

Whether GST liability on sale of vehicle, spares etc.can be done by utilizing the input tax credit on purchase of demo vehicle.

Whether Air Spring Failure Indication cum Brake Application (FIBA) proposed to be manufactured and supplied solely and principally for use in Railways can be classified under “86072100- Air Brakes and parts thereof” of Section XVII?

M/s. Multisorb Technologies India Private Limited, has withdrawn their application of Advance Ruling.

Question-1 Whether the services provided as a Utter Pradesh Jal Nigam would be considered as a service provided to a governmental authority under GST Laws?  

Answer-1- Replied in affirmative.

Question-2 What is the applicable GST rate on supply of works contracts services in relation to sewage treatment plant made by the Applicant to Uttar Pradesh Jal Nigam, on or after 1st Jan 2022? Answer-2-  18%(CGST 9% + SGST 9%)

Question:  Whether the reimbursement received by 2COMS foundation (applicant) by industry partner, for the stipend paid to students, attract GST?

M/s THE GYPSUM COMPANY (Santosh Nagappa Shetty"Whether diesel filled free of cost by the service recipient in the engaged chartered (dedicated) vehicles, would form part of value of supply of service charged by the applicant and whether GST would be leviable on value of diesel filled free of cost by the service recipient or otherwise under GTA service."?

1.Whether item no. (i), (ia) & (ib) of Point no. (ii)(a) Of the notification no. 03/2019-Central Tax Rate dated 29/03/2019 is applicable project wise or apartment wise?  Meaning hereby is that when a project consists of construction of some of the units which satisfies the definition of “Affordable residential apartment” & the construciton of some of the units which does not satisfy the definition of “Affordable residential apartment” in that case whether the supplier can apply the GST rate as specified in item no. (i) on units which satisfies the definition of “affordable residential apartments” & GST rate as specified in item no. (ia) & (ib), as the case may be, on the units which are non-affordable residential units in the same residential real estate project?
2. With respect of our case, promoter is constructing affordable residential units as well as non-affordable residential units in “Residential Real Estate Project (RREP)”. In such case can the promoter apply separate GST rates in following manner in respect of construction of affordable residential  partments            non-affordable residential apartments in the same project (RREP)?

Question 1: - Whether arrangement for overhaul and repair of engines are “composite supply”?
Question 2: -  Whether “principal supply” in overhaul and repair of engines is ‘services’?
Question 3: -  And resultantly, whether the rate of tax (GST) for all supplies (consisting of parts/ sub-assemblies and repair services) is 18%?