Authority for Advance Ruling (AAR)

Can GST registrations be allowed for multiple companies from same address, provided they follow all GST rules related to “Principle Place of Business”?

Rejection of the application for advance ruling

What should be the taxable value in respect of the supply of construction services provided by the developer to the applicant as per Clause (b) of the notification No.4/2018?

Whether the pharmaceutical Pellets and Granules manufactured by the applicant can be classified as Medicaments under Sl.No.62 of Schedule II of the Notification No. 1/2017- Central Tax (Rate) dated 28.06.2017 and subject to GST at the rate of 12%.

What will be the rate of GST in case of works contract service related earthwork provided to the Central Railway?

1. Whether the activity to be carried by the applicant shall be classified as supply of goods or services or a composite supply of ‘works’ contract’?
2. Whether the activity should be classified as Composite Supply of works contract under Entry 3(x) of Notification No. 11/2017-CT (R) dated 28.06.2017 i.e. provided by a sub-contractor to the main contractor providing services specified in item (vii) above to the Central/State Government, Union territory, a  local authority, a Governmental Authority or a Government Entity taxable at the rate of 5%?

What is the rate of tax applicable to the supplies made under the contract?

The application is withdrawn as infructuous.

1. Whether liquidated damages recoverable by the applicant from electric India on account of delay in commissioning, qualify as a 'supply' under the GST law, thereby attracting the levy of GST?

2. If the answer to Question No. 1 is in the affirmative, what should be the time of supply when liability to pay GST is triggered?

1. (A) Whether the subject work falls under Works Contract?

(B) What is the applicable rate of GSTfor this contract?

2. Whether AMC services fall under the same category of principal supply i.e., setting up of TCAS since both areunder one work order?

3 (A) If this contract is not

to be considered as works contract then what should be the rate of GST for supply of goods under TCAS and supply of goods and services under AMC as the quantity and prices are provided in the work order separately ?

(B) What is the rate of GST for services (erection and commissioning) under TCAS and AMC involving civil works as the prices for the same are provided in the work order separately.

4. Whether is there a requirement for separate registration in other states?

5) Whether CGST & SGST or IGST to be charged on the supply of goods like components, parts, spares etc., to SCR, Secunderabad, Telangana as a part of whole contract of supply, installation & commissioning in Maharashtra and Karnataka State?

6. what is the applicable rate of GST to sub-contractors and sub-supplies of goods.