Authority for Advance Ruling (AAR)

Whether it is liable to pay GST on the portion of the payment received on amount of the bonus paid or payable

Whether the applicant is liable to pay GST on the electricity made available by the licensor from which it has taken on lease the premises for running a restaurant

What is the correct classification of Fried Fryums of differnt shapes, sizes and varieties which are ready to eat and What is the HSN Code and GST rate appicable on such goods manufactured.

Whether GST payable on collection of sopo or not?

Whether the goods (Fortified Rice Kernel) manufactured and sold by the applicant will be fall under Chapter-10, Tariff item 1006 as Rice and description of goods 10061090 others (IGST Nil/5%, CGST Nil/2.5%, SGST Nil/2.5%)?

Whether Input Tax Credit on goods and services used in construction of hotel will be available to the applicant engaged in providing taxable services of hotel accomodation and related services?

a. Whether the 'Ancillary Services' provided to various tour operators falls under Chapter heading 9985 (i) {Supply of Tour Operator Service} or 9985 (iii) {Support Services}?
b. What is the applicable tax rate for ancillary services provided to various tour operators?

1. Whether the issue of own closed PPIs by the ‘Applicant’ to their customers be treated as supply of goods or supply of service 
2. If yes, is the time of issue of PPI’s by the Applicant to their Customers is the time of supply of goods or services warranting tax liability
3.If yes, what is the applicable rate of tax for such supply of goods or services?”
4.If yes, Whether the issue of PPIs by the Third party PPI Issuers subject to GST at the time of issue in their hands?
5. Whether the amount received by the Applicant from Third Party PPI Issuers subject to GST?
6. If No, GST collection at the  time of sale of goods or services on redemption of PPIs i.e., own and from Third Party will be a sufficient compliance of the provisions of the Act?
7. The treatment of discount (the difference between Face value and Discounted Value)  in the hands of issuer of PPI in case of third party PPIs? Whether the applicant will be liable to pay GST on this difference Value?

What is the applicable rate of GST for the mentioned service provided for a whole sum price

1.Whether the transaction of printing of contentprovided by the customer, on poly Vinyl Chloride banners and supply of such printed trade advertisement materialis supply of goods.
2.What is the classification of such trade advertisement material if the transaction is a supply of goods?
3.What is the classification and applicable rate of Central Goods and Services Tax on the supply of such trade advertisement material if the transaction is that of supply of services?