Authority for Advance Ruling (AAR)

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?

Whether a three-wheeled electrically operated vehicle, commonly known as e-rickshaw, when sold without battery is classifiable as an “electrically operated motor vehicle‟ under HSN 8703.

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

Whether a three-wheeled electrically operated vehicle, commonly known as e-rickshaw, when sold without battery is classifiable as an “electrically operated motor vehicle‟ under HSN 8703

Whether transfer of an unit by the applicant with all the assets including taking over all the liabilities by the purchaser for a lump sum consideration would amount as supply of goods or supply of services and whether the transaction would be covered under Entry No. 2 of the Notification No.12/2017-Central Tax (Rate) dated 28.06.2017.

Whether the contract awarded by East Coast Railways for dismantling of existing sleeper fixing and/or installation of new (H-Beam Steel sleepers) is amounting to execution of original work and would attract IGST@12% in terms of Notification No. 2012017-lntegrated Tax (Rate) dated 22.08.2017.

Whether services for collection and disposal of bio-medical waste from various clinical establishments provided by the applicant shall be exempted vide serial number 3 of Notification No. 12/2017 -Central Tax (Rate) dated 28.06.2017 and whether the services provided by the sub-contractor of the applicant shall get covered under the said entry or under entry number 75 of the said notification.

Rejection of the application for advance ruling.

Whether the applicant, being an agent to supply Superior Kerosene Oil, can be regarded as fair price shop and whether the applicant is providing services to State Government and whether output tax is chargeable on the total consideration received by the applicant or on the basic price of kerosene.