Authority for Advance Ruling (AAR)

a.Classification of goods and/or services or both (Quarry works activity of mining of ‘BLACKTRAP’ material used for concrete mixing for which Royalty is being paid ?
b.what is the Rate of GST on given services provided by State of Gujarat to M/S Raj Quarry works for which Royalty is being paid?
Whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results to a supply of goods or services or both, within the meaning of that term.

a.Whether Interest received in form of PPF would be considered for the purpose of calculating the threshold limit of Rs.20.00 Lakh for registration under GST Law?
b.Whether Interest received on Personal Loans and Advanced to family/friends would be considered for the purpose of calculating the threshold limit of Rs.20.00 Lakh for registration under GST Law?
c.Whether Interest received on Saving Bank Account would be considered for the purpose of calculating the threshold limit of Rs.20.00 Lakh for registration under GST Law?

Whether GST is applicable on sale of plot of land for which, as per the requirement of approved by the respective authority (i.e. Jilla Panchayat), Primary amenities such as, Drainage line, Water line, Electricity line, Land levelling etc. are to be provided by the applicant?

A.Whether the service of transportation of goods from Magdalla Port, Surat to its General Lighterage Area of Magdalla Port (From where the Mother Vessel are anchored) or vice versa, is covered under exemption contained at Sr. No. 18 of Notification No. 12/2017-Central Tax (Rate)?
B.Whether the service of above transportation falls in the definition of ‘Inland waterways’?
Applicability of a notification issued under provisions of CGST Act (works contract for units processing milk(dairy)

a.Whether the service of transportation of goods from Magdalla Port, Surat to its General Lighterage Area of Magdalla Port (From where the Mother Vessel are anchored) or vice versa, is covered under exemption contained at Sr. No. 18 of Notification No. 12/2017-Central Tax (Rate)?
b.Whether the service of above transportation falls in the definition of ‘Inland waterways’?

Whether, under given facts and circumstances, is benefit of reduced rate as provided under Entry Number 3(v)(da) of the Notification No.11/2017-Central Tax (Rate) as amended by Notification No.01/2018-Central Tax (Rate) dated 25.01.2018, available to the applicant for houses constructed with a carpet area of 60 square metres per house?”

A.Determination of the liability to pay Tax on sales of Gas sold in Bottle to Commercial Customer and Gas sold in Bottle to Domestic Customer.
B.Entire I.T.C. @ 18% eligible on Purchases of LPG Gas (bulk) through Tanker?

Whether the Contract with Railtel Corporation of India ltd. will fall under the Notification 24/2017-Central Tax (Rate) Sr.No.3(iv)-Construction Service or Original Work to Government Authority, and the rate of tax applicable be 12%?

a.What is tax rate of SGST and CGST under Goods and Service Tax Act?
b.And which HSN code will apply?

As per the said work order, applicant have signed a contract agreement for development work of mines including the earthwork of drilling, excavation, removal, transportation of green marble/serpentine and dumping of waste material. Also, we need to build the roads for the movement of vehicles and are also responsible for safe maintenance of the haul roads and have to deploy necessary personnel from our own or through some external agency for the same. We also need to deploy necessary mining machinery viz IR, Poclain, JCB, Loader, Trucks along with operation & maintenance personnel and complete labour.