Authority for Advance Ruling (AAR)

1. Whether the transaction of supplying Kharif Arhar (Tur) Crops and Green Grm crops from farmers to NAFED is a taxable supply? What is the rate of tax to be charged for sale of Agricultural produce to NAFED, if it is to be treated as taxable supply?

2. Whether GST paid on purchase of Gunny bags by KSCMFL eligible to be claimed as Input Tax Credit?

3. Whether provisions of Section 51 and Notification 50/2018 - Central Tax dated 13th September 2018 applicable on KSCMFL i.e. is KSCMFL required to deduct TDS u/s 51 of CGST/KGST Act, 2017 on payments to be made by KSCMFL to NAFED?

1. Whether pure consultancy services provided to the Municipalities and Corporations are exempt from GST as per the serial number 3 of the notification 12/2017-Central tax (Rate) dated 28.06.2017?
2. Whether pure consultancy services provided to the private individual is taxable? If, yes, what is the rate of tax and relevant notification?
3. Whether the input tax paid on the purchase of capital goods like furniture, computer, lab equipments, drone cameras, total station, auto level instruments, etc., and on certain services can be claimed to the extent of taxable supply of services?

Whether the activity of steel fabrication by using consumable items, paints welding electtoders etc. by the applicant is covered under job work or not

What is rate of tax applicant to the composite supply of works contract as defined in clause (119) of section 2 of central goods and services act

Appropriate HSN code applicable on commercial production of hand rub solution traditionally called hand sanitizer

Whether the services taken by the applicant from the owner of the goods transportation vehicle, are exempt to taxable

1. Whether input tax credit is required to be restricted on medicines supplied to patients admitted in hospital?

2. Whether input tax credit is required to be restricted on medicines supplied to patients treated as out patients?

3. Whether input tax credit is required to be restricted on medicines supplied to other than patients and out-patients?

4. Whether input tax credit is required to be restricted on supply of food and beverages to the patients admitted in hospital?

    
1. Whether the Activities of a liaison office  amount to supply of services?
2. Whether a liaison office is required to be registered under CGST Act, 2017?
3. Whether liaison office is liable to pay GST?

The issue relates to applicability of Sr. No.03  & clause No.(ix) and (x) in the explanation at Sr.No.4 of Notification No.11/2017-CT(Rate)

The applicant sought ruling on requirement of registration under OGST & CGST ACT, 2017 for the consultancy services provided to Odisha Power Transmission Corporation Limited.