Authority for Advance Ruling (AAR)

"What is the rate of tax on the following situations
a) Printing carried out by the applicant, where the content is supplied by the customer, on the paper and paper board purchased by the applicant. He states that he supplies the printed paper and paper board to the customer.
b) Printing carried out by the applicant, where the content is supplied by the customer, on the paper and paper board belonging to the customer. He states that he supplies the printed paper and paperboard to the customer.

Whether PPB cum TD is a “Document of Title‟ so as to classify under HSN 4907 or as a “Passbook‟ under HSN 4820.

1.  Whether the supply of water to individual units in the project under the MOU is a separate supply of goods or is composite/mixed supply with that of maintenance services?
2.  If such supply is a separate supply of goods, what is the appropriate rate of GST chargeable thereon?

1.  Whether supply of chassis mounted with bus body, shall be treated as a supply of bus or separate supplies of the following:-
(i)   Supply of chassis, taxable at the rate 28% as per the prescribed HSN; and
(ii)   Provision of services in respect of activity of mounting/fabricating of bus body on the chassis wherein the said activity of mounting/fabricating is outsourced by the Applicant to the body builder.
2.  Whether the supply of chassis and the provision of services in respect of activity of mounting/ fabrication under two separate contracts to the same customer should be treated as supply of bus or as separate supplies of the following:-
(i)    Supply of chassis, taxable at the rate 28% as per the prescribed HSN; and
(ii)   Provision of services in respect of activity of mounting/fabricating of bus body on the chassis wherein the said activity of mounting/fabricating is outsourced by the Applicant to the body builder. 
3.  Whether the recovery of the bus body building charges incurred by the Applicant on behalf of customer in capacity of an agent, should be covered in the ambit of Schedule I of Central Goods and Services Tax Act, 2017 (CGST Act, 2017) and leviable to GST. If the answer to the said question is in adverse, whether the recovery of the bus body building charges incurred by the Applicant on behalf of the customer in capacity of an agent, will be leviable at the rate of 18% as supply of services?

“Whether KMF is liable to deduct GST TDS under section 51 of CGST Act on the payments made to suppliers.”

1.Whether, preferential location charges (‘PLC’)
collected along with consideration for sale of properties attracts a GST rate of 12% or 18%- where sale/ transfer of constructed property has taken place before issuance of completion/ occupation certificate (‘CC/OC’)?
2.Whether, PLC collected along with consideration for sale of properties attracts a GST rate of 5% or 18% where sale/ transfer of constructed property has taken place before issuance of CC/OC under new projects which commence on or after 1st April, 2019?
3.Whether, PLC collected along with consideration for sale of properties is outside the scope of supply where sale/ transfer of constructed property is entered into by the Applicant after issuance of CC/OC?
4.If as per above questions, PLC attracts concessional rate of tax/ exemption (whether 12% or 5% or nil as the case maybe,) whether, in the facts and circumstances of the case, Applicant/ or its customers can claim adjustment/ refund of the excess GST amount paid as (18% less 12%) or (18% less 5%) or (18% less Nil), as the case may be, on such charges?
5.In case differential prices are charged for sale/ transfer of different properties/ units in a real estate project due to various commercial factors such a location of apartment etc., whether GST can be charged on whole price at  the similar rate i.e. 12% (in case of sale before issuance of CC/OC)/ 5%) (in case of sale before issuance of CC/OC under new projects which commence on or after 1st April, 2019)/ Nil (in case of sale after issuance of CC/OC)?

a) Whether the applicant is required to be registered under the GST Act?

b) If the answer to the above question is affirmative, then under which section the Commission Agents are to be registered?

c)  Whether the notification No.12/2017 – Central Tax (Rate) dated 28.06.2017 as amended and Notification No.9/2017 -Integrated Tax (Rate) dated 28.06.2017 – Serial No. 54(g) issued under section 11 of the CGST Act is applicable to Commission Agents of APMC?

d) If the answer to the above question is negative, then to whom does this Notification No.12/2017 – Central Tax (Rate) dated 28.06.2017 as amended and Notification No.9/2017 -Integrated Tax (Rate) dated 28.06.2017 – Serial No. 54(g) issued under section 11 of the CGST Act is applicable and under what circumstances the aforesaid notification is applicable? e)    Whether the Dry Chilly is covered under the definition of agriculture produce?

f) If the answer to the above question is negative, then what kind of produce the dry chilly is? What is the HSN Code of Dry Chilli and what is the rate of GST on Dry Chilli?

(a) Whether the supplies made by the Applicant to Volvo Sweden is a supply of services?
(b) Whether the supplies by the Applicant amounts to export of services to Volvo Sweden and hence zero rated under GST law?

Whether they need to charge GST on the Portfolio Management Services provided to Non-resident client, where the client pays fee in foreign currency from their overseas account to the account of the Portfolio manager?

Whether the value of free of cost supplies by the principal is included in the value of supply by the job worker?