Authority for Advance Ruling (AAR)

What are the GST rate on Railway seat and parts thereof exclusively used by Railways i.e. M/s RCF?

1. Whether the activity of on the technical testing services carried out by the applicant be treated as ‘zero-rated supply’?
2. If the answer to the aforesaid question is negative, then is the applicant liable to pay IGST on the said ‘supply’?

1. Does Transportation by own vehicles on the basis of Invoice(s) and E-way Bill without issuing the LR/GR by the Applicant Transporter will covered under exempted supply/non GST supply.
2. Does Rule 42 of the CGST Rules 2017 will also apply in case where there is GST and Non GST Supplies and there is a common consumption of input and input services?

What is the rate of GST applicable on supply of desktops consisting of CPU, monitor, Keyboard and mouse or any combination of input/output unit?

Regarding clarification on Notification No. 46/2017-Central Tax

classification for the supply of “Dried Coconut (Shelled & Peeled)”

1. Whether on facts and circumstances of the case, the services supplied by the Applicant under the Service Agreement dated 1st  September, 2018, qualify as an export of service as defined under section 2(6) of the Integrated Goods and Services Tax Act, 2017(‘IGST Act, 2017)?
2. If the services supplied by the Applicant under the Service Agreement dated 1st  September, 2018 do not qualify as an export of service as defined under section 2(6) of the IGST Act, 2017, whether on facts and circumstances of the case, the Applicant is an “Intermediary” as defined under section 2(13) of the IGST Act, 2017?”

1. Classification of Goods

2. Application of Notification 01/2017- Comp.Cess(Rate)

Whether Leasing of Satellite Transponder which is covered under SAC Code 997319 be charged at 5% GST as per HSN Code 8803 – Parts Goods of Heading 8802 (Satellites)?

Whether IGST payable at 5% on fertilizer when being exported