Authority for Advance Ruling (AAR)

The product Rice Bran(22+oil) shall be classified under Chp heading 38259000  and attracts rate 9 % CGST and 9 % SGST under vide Sr no 98 of Schedule III of notification no.1/2017-Central Tax (Rate) of CGST Act and corresponding notification of SGST Act.

Supply of goods to the customers located outside India under ‘Bill to Ship to’ Model from vendor located outside India.

What is the meaning of "Per Unit" as specified under Chapter, Section or Heading-9963 under entry no. 7 of the Notification No. 11/2017-Central Tax (Rate) dated 28 June 2017 ?

1. Whether the services provided by the Applicant are covered under Clause 1 & 2 of Twelfth Schedule of Article 243W?

2. Whether the services provided by the applicant fall under the Exemption Notification No. 12/2017 dated 28th June, 2017 (Entry No. 3 of Exemption Notification) as amended from time to time as the services are in the nature of pure labour services. 

1) Whether the activities carried out by the applicant for its members qualify as "supply" under the definition of Section 7 of the CGST Act, 2017.

2) If the activities of the applicant are treated as "supply" under CGST Act, 2017 then whether the applicant has correctly discharged the GST as per the illustrative copy of the invoice generated by the Applicant? 

1. Whether in the facts & circumstances of case an applicant is liable to pay GST in respect of Tax invoice No 01 dated 25/06/2018 / R.A. bill No 22 for Rs. 2,42,09,594/- toward civil and interior work done of M/s Oil & Natural Gas Corporation Ltd. under provision CGST ACT.
2. If the ruling on above question is affirmative, kindly be clarified rate of tax applicable thereon. 
3. Whether in the facts and circumstances of case an applicant is liable to pay GST on proposed 
reimbursement of Rs. 1,92,50,247/- from M/s Oil & Natural Gas Corporation Ltd., toward operational site expenses and claim toward rectification of water damages, pertaining original 
civil & interior work contract awarded by M/s Oil & Natural Gas Corporation Ltd. 
4. If the ruling on above question is affirmative, kindly be clarified rate of tax applicable thereon. 

1. Whether dealer is required to reverse input tax credit proportionate to the reduction in the value of supply?

2. Whether the applicant can issue commercial credit note to its dealers for post sale discounts without charging GST? 

Whether Threaded metal nuts which function same as standard nut, merits   classification under the Tariff item 7318 16 00 & not under Tariff item 8708 99 00?

1. Whether the proposed product is classifiable as "Glass-fibre Reinforced Gypsum Board" and the applicant can avail the benefit of the concessional rate of tax under Schedule II of Notification no - 1/2017 - Central Tax? 

1. Availablity of FIRC in respect of Export proceeds with respect to services for funds received through service providers like Paypal,Worldremit etc?
2. Documents required for export without payment of tax to prove receipt of proceeds in foreign currency in case FIRC is not received in case of such transactions?
3. The measure to be followed in case any refund proceedings are due to non-availability of FIRC or any other supporting documents being relied upon by the GST department?