Authority for Advance Ruling (AAR)

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?

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

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

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

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

Whether the services provided by the University to its constituent colleges (viz) self

financing and management colleges relating to admission to, or conduct of examination by such institution by way of affiliation fee, registration fee such as

1. Application form fees

2. Application fees (Application * Registration fee) (each course/section)

3. Inspection fees (each course/section)

4. Affiliation fee for each course

5. Affiliation fee for each additional section

6. Initial affiliation fee to start an institution

7. Permanent Affiliation fee to the College

8. Continuation of affiliation for each course 9. increase in intake for each course for permanent Basis, Processing Fee &

10.Penal fee for receipt of late application are exempted vide sl No. 66 of Notification No. 12/2017 CT (Rate) dated 28.06.2017

The application for advance ruling filed by the applicant is dismissed as withdrawn at the behest of the applicant

Q-1 Whether Vaccine Carrier & Vaccine Cold box is falling under Chapter 90 MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS under Chapter heading-9018, subheading 901890 and Tariff item 90189099  other instruments  and appliances used in medical science   and attracting  rate of Tax @ 6% each under Central State Tax.

Ans-1 No

Q-2 Whether The above mentioned items are falling under Chapter 39 Plastics And ARTICLES THEREOF Chapter heading 3923, subheading 392310 and Tariff Item 39231030 as ‘’Insulated Ware” Attracting rate of Tax @ 9% each  under Central and State Tax?

Ans-2  Yes, Vaccine Carrier & Vaccine Cold box is falling under Chapter subheading 39231030

Attracting rate of Tax @ 9% each  under Central and State Tax.

Q-3 If the above products are not falling either under Chapter 90 or  Chapter 39, what is  the Appropriate Classification  of Vaccine Carrier & Vaccine Cold box and what is the rate of Tax  Under Central, State Tax?

Ans- Not applicable.

M/s Chattisgarh Rajya Gramin Bank has filed an application seeking advance ruling on GST applicability on salary recovery /STDR forfeiture

GST liability on the purchase of biomass power plant through e-auction