Authority for Advance Ruling (AAR)

The applicant desired to Know, whether the services received by it form a provider of service located in a non taxable territory would attract the provision of sec 5(3) read along with Notification No 10/2017 IT(R). In other words, whether applicant is liable to pay tax under reverse charge mechanism on the transaction mentioned above?

Whether royalty paid in respect of Mining Lease can be classified under "Licensing services for the right to use minerals including its exploration and evaluation falling under the heading 9973 attracting GST at the same rate of tax as applicable on supply of like goods involving transfer of title in goods"? Determination of the liability to pay tax on contribution made to District Mineral Foundation (DMF) and National Mineral Exploration trust (NMET) as per MMDR Act, 1957.

The GST rate applicable for various works/activity undertaken by the Goa Electricity Department

Clarification regarding applicability of Tool Amortisation cost (Transaction Value) in GST Regime on Capital Goods received freely on returnable basis from the recipients (Customer) for parts production and supply.

Admissibility of Input Tax credit of Tax paid or deemed to have been paid.

Applicability of a Notification issued under the provisions of this Act.

Determination of the liability to pay tax on any goods or services or both.

(1) Whether in case of Accommodation Only services GST will be charged @ 18% on the Service Fee/ Convenience Fee charged by the Company, if the Company satisfies the conditions of Pure Agent?

(2) Applicant is also seeking any option available to a “Tour Operation” to either charge GST 5% (with no ITC) or charge GST @ 18% (with full ITC)

Whether Goods and Service Tax shall be leviable/chargeable on the transaction/agreement involving services of Integrated Village Development Programme.

Determination of the liability to pay tax on any goods or services or both