Authority for Advance Ruling (AAR)

Whether the applicant is entitled to claim input tax credit on purchase of demo cars and what would be the classification and rate of tax of such demo car at the time supply made by the applicant. Further, whether the amount received by the applicant on account of reimbursement of Loss on Sale of Demo Car� would constitute as supply.

What will be the rate of tax on supply of disposable paper cup coated with plastic.

Application is rejected in absence of any question raised by the applicant.

Rate of tax of hiring of electrical equipment, sprinkler system comprising fire detectors for true ceiling, air conditioning system up to the floor Air Handling Unit with existing ductings and diffusers, DG set emergency power supply as received by the applicant and admissibility of input tax credit thereof.

Whether the applicant is required to issue tax invoice to State Government Department/ Directorate on the contract value as determined by the department where the applicant is working as “Project Implementing Agency”?

Whether the transaction of transfer of business by the applicant shall be treated as a supply of services and would be covered under Serial No. 2 of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017.

Whether the supply being undertaken by the applicant  for construction of new railway siding at Jhanjra Area of ECL against order received from M/s. RITES Ltd is covered under the definition of works contract as defined in clause (119) of section 2 of the GST Act and what will be the rate of tax on such supply.

Whether the work being undertaken by the applicant as a sub-contractor for conversion of Short Welded Rails (“SWR”) to Long Welded Rails (“LWR”) by Flash Butt Welding process on the railway tracks would fall under Heading 9954 or 9988 and what would be the rate of tax of such supply.

What will be the rate of tax and HSN Code of fly ash brick having fly ash content less than 90%

Whether the services rendered by the applicant for health care to senior citizens at their door step comes under exemption category and what will be the classification of such services.