Authority for Advance Ruling (AAR)

What is the classification of the “Works- Contract” Service pertaining to construction, erection, commissioning and completion of Bridges provided by the Applicant as a sub-contractor to the contractors’ contacts pertaining to construction/widening of roads by the Government Entitles such as NHAI?

What shall be rate of GST on activity of sub-contract for earthwork in relation to construction of access controlled Nagpur-Mumbai Super Communication Expressway (Maharashtra SamruddhiMahamarg)?

Based on their activities whether AwasBandhu Uttar Pradesh can be exempt from GST regime.

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

1. Classification of Goods

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

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?”