Authority for Advance Ruling (AAR)

Whether the services rendered by applicant falls under the chapter   99 , Heading 9964 and Service code 996415.Whether the rate provided in Notification No.11/2017­Central Tax (Rate) dated 28­06­ 2017 and Notification No.8/2017­ Integrated Tax (Rate) dated 28/06/2017 under heading 9964 and description in point(vii) having a GST rate of 18% is applicable for the service rendered by this applicant. Whether the appellant is entitled to claim input tax credited.

Q. 1:-Whether activities performed by ‘DCCI LO’ shall be treated as supply under GST law?
Q. 2:- Whether‘DCCI LO’ is required to obtain GST registration?
Q. 3:-Whether ‘DCCI LO’ is liable to pay GST?

Whether Kerala Agro Machinery Corporation(KAMCO) comes under bodies eligible to deduct TDS. If there is any arrangement to avail exemptions from the TDS deduction. 

1.Classification of any goods or services or both:

2. Determination of time and value of supply of Which goods or services or both

3.Determination of liability to pay tax on any goods or services of both

1.What is the applicable GST SAC cod and the GST rate applicable for the supplies made by it to M/s. Apollo Med Skills Limited (AMSL). 
2.Is it a composite supply or a mixed supply
3.Whether the service is exempted vide Notification No. 12/2017 -CT(Rate) dated 28.06.2017.

1.What is the correct classification of goods manufactured by the applicant viz., “Automotive Seating System”? 
2. Will it fall under CH 87089900 attracting GST @ 28% or under CH 940199990 attracting GST @ 18%

1. Whether the services provided to Indian Institute of Technology Madras will qualify for exemption under Serial No. 66 of Notification No. 12/2017 – Central Tax (Rate) dated 28th June 2017, considering it to be an educational Institution. 
2. Whether rate of tax on services provided to Indian Institute of Technology Madras is nil as per Serial no 3 of Notification No 12/2017 – Central Tax (Rate) dated 28th June 2017.

Whether supply of services by India Branch to customers located outside India liable to GST in the light of Inter Company Agreement.

Whether the provision of specified medical instruments by the applicant to unrelated partners like hospitals, labs etc. for use without any consideration constitute a supply or whether it constitutes movement of goods otherwise than by way of supply as per provisions of CGST/SGST Act,2017.

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