Authority for Advance Ruling (AAR)

Whether supply of services by the applicant by way of arranging sales of goods to the recipient located outside the country shall be considered as " export of service" or not.

Classification and rate of tax on supply of aerobic micro organism/protein derived thereof used in cementitious or concrete application.

Whether "Damodar Valley Corporation" is covered under the definition of the term 'Government Entity'.

(a) Whether supply of food and beverages from the sweetmeats and bakery shop in the form of takeaways should be categorized as supply of goods? 

(b) Whether input tax credit should be eligible on the supply of items specified in question (a) above? 

(c) Whether supply of food items and beverages from the facility which offers the opportunity of eating at the same premises be classified as restaurant services attracting GST @ 5%? 

(d) Whether input tax credit can be availed on restaurant services provided in question (c) above? 

(e) Whether the applicant requires to reverse input tax credit in terms of Rule 42 and 43 of the CGST Rules 2017 in respect of common input tax credit?

 (f) Whether supply of catering services provided to an educational institution will qualify as an exempt supply?

Whether dredging of Wular Lake is an exempted supply

Rejection of the application for advance ruling

Whether a supplier of works contract service is prohibited from claiming ITC

Whether supply of conservency servises to the Govt. is exempted in SI. 3 of Notification 12/2017 Central Tax (Rate) dated 28/06/2017?

What document is required for the supply of goods or services to SEZ units?

Whether the service of providing vocational training courses at its Vocational Training Centre, Bankura is exempt under Entry 66 of Notification No. 12/12017 - Central Tax (Rate) dated 28/06/2017