Authority for Advance Ruling (AAR)

What is the rate of duty on Licensing Services for the right to use minerals including its exploration and evaluation? For which royalty is being paid in terms of notification No. 11/2017 Central Tax (Rate)

What is the classification of the service provided by Garhwal Mandal Vikas Nigam to M/s Ajay Kumar Dabral in accordance with notification No. 11/2017 Central Tax (Rate)?

What is the Rate of GST on given service for which royalty is being paid?

1.Whether it is covered in para 5 of Schedule III (sale of Land) or classsified under works contract.

2. If it is covered under works contract, how the valuation would be done.

3. Residual Rules i.e. Rule 30/31 provided under GST Valuation Rules can be considered or not. 

What is GST Rate on Job work of printing and colouring of textile fabrics provided by manufacturer of textile fabric.

1. i) What are tax implications in GST regime using leased premises for cold storage purpose of agriculture produce on leasing charges?

ii) What are tax implications in GST regime on cold storage leased on rent for storage with or without preservation and maintenance to Private Enterprises?

iii) What are tax implications in GST regime on seeds/agricultural produce for storage or warehousing on behalf of farmers and traders?

Whether the produet "Preparation of a kind used in animal Feeding -Bio Processed Meal" will fall under HS Code 23099090 and applicable rate of GST on said product shall be 'Nil' as per Notification 02/2017-CT (Rate) dated 28-06-2017?

Whether the applicant is entitled to avail Input tax credit charged on inward supply of Motor Vehicle which are used for  Demonstration purpose in the course of business of supply of Motor Vehicle as input tax credit on capital goods and whether the same can be utilised for payment of output tax payable under this Act. 

1. Whether the Applicant, being the Contractor at Joyville, Virar, will be eligible for concessional rate of Goods and Service under Entry (v) (da) of Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 as amended by Notification No.01/2018-Central Tax (Rate) with effect from 25.01.2018 and discharge Goods and Services Tax at the rate of 12%?

2. Whether the building completion and finishing services be regarded as a separate service or would it be a composite supply of works contract service as covered under entry V(da) of Notification No. 11/2017 to avail the benefit of reduced rate of tax?

3. What would be the appropriate rate of Goods and Services Tax on works contract services provided for the construction of the units and common areas and amenities on pro-rata basis which do not qualify the criteria of low cost houses'?

1. Whether the dwelling units at Joyville, Virar qualify as low cost houses'? Consequentially whether the said dwelling units are eligible for the concessional rate of 12% under Entry (v) (da) of Notification No.11/2017 Central Tax (Rate) dated 28.6.2017 as amended by Notification No.1/2018-Central Tax (Rate) dated 25.01.2018 with effect from 25.01.2018?

2. Whether the benefit of concessional rate would be available to common amenities such as club house, swimming pool and amenities of like nature?

3. Whether the project of the Applicant at Joyville, Virar qualifies as an 'ongoing project under Notification No. 3/2019-Central Tax (Rate) dated 29.03.2019 so as to be eligible for the concessional rate of benefit under Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017?

4. What would be the rate of Goods and Services Tax on the units at Joyville, Virar which do not qualify the criteria of 'low cost houses’? Whether 12% or 18% tax is to be levied on those units?

Classification of a non edible dough of flour and sugar used as an intermediate preparation in confectionary business