Authority for Advance Ruling (AAR)

1. The chassis is originally manufactured by one of the unit of the applicant registered separately as distinct person under GST Act and sold to provider of chassis receiving the chassis for fabrication of body?

2.The chassis is originally manufactured by some other OEM and sold to provider of chassis before receiving the chassis for fabrication of body?

1. The chassis is originally manufactured by one of the unit of the applicant registered separately as distinct person under GST Act and sold to provider of chassis receiving the chassis for fabrication of body?

2.The chassis is originally manufactured by some other OEM and sold to provider of chassis before receiving the chassis for fabrication of body?

What will be the applicable rate of GST on Royalty payable to Government of Uttarakhand under RCM in respect of Reta, Bazri and Boulder extracted as per permission of Government authorities and sales are made under GST rate i.e. 5%? 

1.Whether a person, unregistered with GST, providing road transport service by his own truck, to the applicant, will be treated as GTA for RCM under GST?

2. Will issuance of E-Way Bill, form 2.1 and 3.3 by or to road transporter who is unregistered with GST, providing road transport service by his own truck, be treated as consignment note for RCM-GST purpose? It is to be made clear here that the road transporter does not issue any consignment note of goods carried by him except signing form 2.1 & 3.3 as stated above.

3. Whether a person, unregistered with GST, providing road transport service by hiring trucks from third party, to the applicant, will be treated as GTA for RCM under GST?

4. Will issuance of E-Way Bill, form 2.1 and 3.3 by or to road transporter who is unregistered with GST, providing road transport service by hiring trucks from third party, be treated as consignment note for RCM-GST purpose? It is to be made clear here that the road transporter does not issue any consignment note of goods carried by him except signing form 2.1 & 3.3 as stated above.

a) Whether the service provided for type 2 test (the specified service) classifies as ‘Online Information and Database Retrieval Services’?

b) If the type 2 test provided by the applicant does not qualify as ‘Online Information and Database Retrieval Services’, whether the applicant is liable to pay integrated tax on the supply of said services to non-taxable online recipients in India?

c) Whether the service provided for type 3 test (the specified service) classifies as ‘Online Information and Database Retrieval Services’?

d) If the type 3 test provided by the applicant does not qualify as ‘Online Information and Database Retrieval Services’, whether the applicant is liable to pay integrated tax on the supply of said services to non-taxable online recipients in India?

Whether the preparation of Whole Wheat parota and Malabar parota be classified under Chapter heading 1905, attracting GST at the rate of 5%?

We are providing catering services to educational institutions sponsored by State/ Central / Union territory which is exempted services under Sl. No. 66 of the Notification No.12/2017-Central Tax (Rate) dated 28.06.2017. As per Circular 65/39/2018, TDS under GST is applicable only for taxable supply contracts and as we are the exempted service provider. TDS is not applicable for our services (HSN Code 9992)

a) Whether the HSN code applicable for kraft paper made honeycomb boards be 48081000 or 48089000?

a) Whether the applicant raise the tax invoice addressed to the foreign buyer and delivery to applicant works by paying output GST and claiming back by the applicant as input GST?
OR
b) Whether applicant raise self-invoice by paying the output GST and claiming back by the applicant as input GST?
OR
c) Whether the applicant raise the tax invoice addressed to the foreign buyer by paying the output GST under reverse charge mechanism?
                                                                                   OR
d) Applicant seeks the procedure to be followed under GST Act for discharging GST liability.

Whether he can bill the scooter at 5% GST under HSN 8713 along with retro-fitment and it shall not restrict any input tax credit on purchase of vehicle under HSN 8711 at 28% GST