Authority for Advance Ruling (AAR)

Determination of applicable HSN code for the material 'Heat Activated Ultra-Violet (HAUV) Polyester Film with Adhesive Coating and UV Printing'.

Whether the "Commission" received by the Applicant in the convertible foreign exchange for rendering services as an "Intermediary" from overseas clients, on account of....
a.  Trade in goods between an exporter abroad receiving such services and an Indian importer of goods, is an "export of services” falling under Section 2(6) & outside the purview of Section 13(8) (b), attracting zero-rated tax under Section 16 (1) (a) of the Integrated Goods and Services Tax Act, 2017?
b.  If the answer to the question above is in the negative, whether the impugned supply of service forming as integral part of the cross-border sales/purchase of goods, will be treated as an "intra -state supply" under Section 8(1) of the IGST Act read with Section 2(65) of the MGST Act. Attracting CGST/MGST? And at what rate? 

Whether online or telephonic educational coaching from India for corporate, individuals or any other entities residing required outside India is subject to GST and if so under which category is it taxed and section/notification covered for the same?

Whether the marketing and consultancy services supplied by the applicant are liable under export of service or not.

Whether the transaction would amount to supply of goods or supply of services or supply of Goods & Services?”

Whether the transaction would cover Sl.No.2 of the Notification No.12/2017 – Central Tax (Rate) dated 28.6.2017?

Can we file GST ITC-02 return and transfer unutilised ITC from Vizianagaram, Andhra Pradesh unit to Bengaluru, Karnataka Unit?

This application for Advance Ruling is being filed seeking the rate of IGST on vessel charter hire charges?

(a) Whether GST is payable under Reverse Charge Mechanism (RCM) the salary paid to Director of the company who is paid salary as per contract.
(b) Whether the situation would change from (a) above if the Director also is a part time Director in other company also.

Tax liability on the medicines supplied to In-patients through pharmacy.

Tax liability on the medicines, drugs, stents, implants etc administered to in-patients during the medical treatment or procedure.

1. Whether the transaction of printing of content provided by the customer, on Poly Vinyl Chloride (PVC) banners and supply of such printed trade advertisement material is supply of goods.

2. What is the classification of such trade advertisement material if the transaction is supply of goods?

3. What is the classification and applicable rate of CGST on the supply of such trade advertisement material if the transaction is that of supply of service?

1. What would be the appropriate HSN classification for supply of motor vehicle (bus), which is bullet proof, blast resistance and built to suit the requirement of a VIP, enabling the VIP to carry on with his administrative functions, even during transportation ?

2. What would be the applicable rate of GST and Cess for the said supply ?
But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their letter dated 08-01-2020