Authority for Advance Ruling (AAR)

(a) Whether supply of food items at GMUs (General Minor Units) at Railway Platforms which    include    onlycounter sale of packed food items, drinks and cooked item shall be treated as “Sale of Goods” or “Sale of Service”?

(b) If it is sale of service, whether the whole revenue shall be taxed @ 5% without ITC under serial no. 7(ia) of notification no. 11/2017-CT (Rate) dated 28-06-2017 or assessee can opt to pay tax @18% with ITC under serial no. 7(ix) of that notification.

(c) If the assessee pays the taxes @5% under serial no. 7(ia), whether assessee can claim the Input Tax Credit (ITC) of GST paid on license fees to Indian Railway or IRCTC.

(d) If answer to question (c) is negative.What will be the consequences  for wrong availing of ITC?

(a) Whether they are correct in their classification of the filter Elements & Air Filter Assembly mentioned above as parts for Diesel Electric Locomotive for Indian Railways under Tariff Heading 8607 in GST regime or not?

(b) What will be applicable Tax Rate under  the  GST  Tariff Act?

a. Classification of any goods or services or both;
e. Determination of the liability to pay tax on any goods or services or both;

Determining classification and applicable rate of goods and services tax for the following products: (i)  Door-handle of motor vehicle; (ii)  Fittings made of plastic for motor vehicle's doors such as bracket, housing, bracket housing, stator, gasket; and (iii)  Glove box locking

1. Whether Choona (Lime) generally used for Pan (Betel) falls under CH. 2522.20 or other wise ?

1. Whether the Marketing services to be supplied by the Applicant under the Foreign Immigration Advisor to the Consultant Manager constitutes a supply of “Support services” classified under SAC 9985 or “Intermediary service” classifiable under SAC 9961 / 9962 or any other heading?

2. Whether the Handholding services to be supplied by the Applicant under the Foreign Immigration Advisor Agreement constitute a supply of “Support services” falling under SAC 9985 or “Intermediary service” classifiable under SAC 9961 / 9962 or any other heading?

3. Whether the Marketing services to be provided by the Applicant will be an export of services as defined under Section 2(6) of the Integrated Goods and ServicesTaxAct2017?

4. Whether the Handholding services to be provided by the Applicant will be an export of services as defined under Section 2(6) of the Integrated Goods and Services Tax Act 2017?

i) Whether the PVC Carpet Mats manufactured by the applicant is classifiable under Tariff item 5705 00 49 of the Customs Tariff Act, 1975 and therefore, in view of Entry 146 of Schedule II of Notification 01/2017- Integrated Tax (Rate) dated 28 June 2017 as amended from time to time, attract a levy of 12%.?
ii) But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their letter dated 22-05-2019.

1. Whether there is any 'Asset Transfer' involved which is a supply leviable to GST in the work of shifting & raising of transmission lines owned by RVPNL by NHAI in the course of widening, modification & diversification of its highways after completion of this work?
2. Without prejudice to the submissions, if there is an 'Asset Transfer' which is a supply under GST, then who is liable to pay GST?
3. If above GST is to b paid by the Appllicant, then the same will be exempt vide Entry 4 of Notification no. 12/2017 CT(R) dated 28.06.2017?

1. Whether the Lease Agreement between the Applicant Company i.e. the lessor and the lessee for a period of 99 years is a sale of immovable property and outside GST and is exempt from levy of GST?
2. If the present transaction of giving land on lease of 99 years is taxable under GST, then at what rate and what SN code is applicable?

1:-Whether the services provided to Visvesvaraya National Institute of Technology, Nagpur will qualify for exemption under Serial  66 of Notification  12/2017 – Central Tax (Rate) dated 28th June 2017, considering it to be an educational Institution.                                                       
2:- Whether rate of tax on services provided to Visvesvaraya National Institute of Technology, Nagpur (VNIT) is nil as per Serial no 3 of Notification No 12/2017-Central Tax (Rate) dated 28th June 2017