Authority for Advance Ruling (AAR)

What is the classification of the standalone service of arranging accommodation in a hotel

Whether Entry No. 80 in Schedule II to the Notification No.1/2017- Integrated Tax (Rate) dated 28.06.2017 (as amended) is applicable for import as well as supply of “Prepared Laboratory Reagents / Pharmaceutical Reference Standards (PRS)” attracting a levy of Integrated Tax at the rate of 12% or Entry No.453 to Schedule III attracting a levy of Integrated Tax at the rate of 18%?

a. As a manufacturer of rice, can the applicant sell Rice under Registered Brand with 5% GST and also in Unregistered Brand with affidavit & disclaimer under GST exempted category?
b. Is it compulsory to de-register the registered brand to sell goods in unregistered brand with nil rate of tax under GST?
c. Whether sale of rice is exempt, if applicant forgo the actionable claim on brand name after de-registration?

What is the applicable rate of tax for the provision of construction service rendered to NCBS?

Whether the supply of services in the nature of subscription to the J-Gate by the educational institutions is eligible for exemption from GST under Notification No.2/2018- Central Tax (Rate)?

Admissibility of input tax credit on capital goods and input services used for supply of both taxable and exempted goods

Whether Carbonated Fruit Juice falls under Fruit Juices or Aerated drinks?

Whether the medicines, consumables and implants used in the course of providing health care services to in-patients for diagnosis or treatment would be considered as "Composite Supply" and accordingly eligible for exemption under the category "Health Care Services?

Whether solid waste conservancy is an exempt supply and whether TDS is payable

Whether service to the Govt relating road construction and irrigation is exempt supply