Authority for Advance Ruling (AAR)

1.  Whether the platform service of online gaming is to be classified as goods or services?
2.  What is the value of supply of services of the platform provider?

Railway parts such as Brush Holder Assembly and parts, Lead Wires for locomotives and Insulating Rods Locomotives manufactured as per the specification and drawings of Indian Railways.
These should be classified under HSN Heading 8503, 8544 and 8547 @18% or under HSN Heading 8607 @ 12%?

1.  Whether online tendering to be considered as Supply of Goods or Supply of Service?
2.  Whether offline tendering to be considered as Supply of Goods or Supply of Services.
3.  Under which tariff head the Online Tendering should get taxed.
4.  Under which tariff head the Offline Tendering should get taxed.
5.  If tendering is service then whether it will be considered as administrative services or specific Service.
6.  Whether the activities conducted by the Maharashtra State Dental Council are the "Registration Activities and their related  activities laid down in the Act" exempted under the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 as amended and consequently, the receipt of the Registering Fees paid under Rule 73 of the Bombay Dentists Rules, 1951 by the Prospective Dental Practitioners to the Council is exempted from the levy of Goods and Services tax.

1. Is audit by a Chartered Accountant or Cost Accountant under section 35(5) of the CGST Act, 2017 applicable to our organization for-
a) The F.Y 2017-18?
b) The F.Y 2018-19 & succeeding financial years
2. Whether the exemption to a 'defence formation’ for preparation and generation of E-way bills is applicable to Ordnance factories & other Central Government & Public Sector Undertakings (PSU's) that function under the Ministry of Defence, Government of India?
3. Whether exemption on payment of GST on transport of 'military or defence equipments' through a goods transport agency applicable to goods transported by our organization?
4. Whether availing of eligible Input Tax Credit on inputs & input services relating to the main business activity of manufacturing is allowed against GST liability on renting of immovable property (which is an ancillary business activity)?
5. Whether Input Tax Credit is allowable in respect of food and beverages consumed in industrial canteen?
6. Whether Input Tax Credit is allowable in respect of manpower services hired for industrial canteen and LPG cylinders refilled for use in industrial canteen?
7. Whether Input Tax Credit is allowable in respect of medicines purchased in factory hospital and other inputs and input services used in factory hospital?

Q1. When GST has been paid on the Freight in the case of indigenous Supplies, whether the Supplier  is required to pay again GST on the freight under RCM.

Ans- In the term of Notification No.13/2017-Central Tax (Rate) dated 28.06.2017 (as amended)  The Applicant is liable to pay GST under reverse Charge mechanism, on the Freight paid.

Q2. When the GST has been paid on the ocean freight in the case of imports on the CIF value and the of the ocean freight is included in the value of the Imported goods, whether any further GST liability is there under RCM.

Ans- The application is liable to pay IGST on Transportation of goods by vessels under Notification No. 10/ 2017 –Integrated Tax (Rate) dated 28.06.2017 as amended.

(i) Whether the services provided by the applicant to the entities located outside India is covered under Section 13(2) of the Integrated Goods and Services Tax Act, 2017?

(ii) Whether the services provided by the applicant is liable to Central Goods and Service Tax and State Goods and Service Tax or Integrated Goods and Services Tax or is it eligible to be treated as a ‘zero rated supply’ under Section 16 of the Integrated Goods and Services Tax Act, 2017?

What is the applicable GST rate on contruction of AAI residential colony at Devenhalli, near Kempegowda International Airport, Bengaluru by the applicant for Airport Authority of India?.

"Whether GST is to be paid only on the difference between the selling price and purchase price as stipulated under Rule 32(5) of CGST Rules, 2017, if applicant purchases used/second hand gold jewellery from individuals who are not dealers under the GST and at the time of sale there is no change in the form/nature of goods?".

"Liability to pay tax on service under Clause 5(b) of Schedule (II) of CGST Act 2017, Schedule (III) of CGST Act 2017".

Q. Whether the activity of composite supply of work contract service by way of development and construction of sports complex at Maninagar, Ahmedabad for the Ahmedabad Urban Development Authority, and as detailed in the tender document merit classification at Sr. No. 3(vi)(a) of Notification No. 11/2017-CT (Rate) dated 28.06.2017 ( hereinafter referred to as said NT) ?