Authority for Advance Ruling (AAR)

The below question have been formed in relation to the services being provided by applicant to the recipients:

Double-taxation on freight portion of imported goods

Goods imported and IGST levied on CIF Value (which includes freight) Basic Custom Duty + Social Welfare Cess. IGST levied again on the freight component (Ocean Freight) on reverse charge basis.
In such circumstances, to levy and collect once again the Integrated Tax under the same Act on the ‘supply’ (same aspect) amounts to double taxation.

1.Whether the CENVAT Credit is available on security services in residential colony?
2.Whether the CENVAT Credit is available on repair services in residential colony?

The application for advance ruling filed by the applicant is dismissed as withdrawn at the behest of the applicant.

The application for advance ruling filed by the applicant is dismissed as withdrawn at the behest of the applicant.

The application for advance ruling filed by the applicant is dismissed as withdrawn at the behest of the applicant.

Whether in the facts and circumstances the contributions to National Mineral Exploration Trust (NMET) and District Mineral Foundation (DMF) under the Mines and Minerals (Development and Regulation) Act, 1957 (MMDR) read with National Mineral Exploration Trust Rules, 2015 (‘NMETR’) and Mines and Minerals (Contribution to District Mineral Foundation) Rules, 2015 (‘MMCDMFR’) would qualify as consideration towards supply of mining service by Andhra Pradesh Government and consequently included for purpose of value of supply chargeable to GST under the Reverse Charge Mechanism in the hands of the applicant service recipient?

Whether the activity of custom milling of paddy is exempted from the purview of Goods and services Tax, if it is exemption notification the same is exempted

Advance ruling as to whether GST is required to be paid by the applicant on Royalty amount under RCM or not and whether royalty amount is alos required to be added in the value of supply of services as per section 15 and GST is to be paid on royalty amount considering the same as part of supply of value

Gst Rate applicable on works contract services provided to RITES ltd. Under letter of acceptance dated 20-12-2019 for works contract services in relation to works contract for renewal / renovation and other improvements for railway track from karonji station to bhatgaon railway siding at bhatgaon area of SECL

1. Can the tax paid at wrong jurisdiction be appropriated?
2. Refund of accumulated GST paid on Lime Stone Royalty under RCM.