Authority for Advance Ruling (AAR)

a) HSN code for Honey bee feeds. 

b) Rate of Tax, if applicable.

 c) Other details if any for specific product.

1.Whether in view of the given facts and circumstances the activity of providing services of ‘Marketing/Recruitment/ Referral Consultant’ by the Applicant to foreign universities/ colleges on principal to principal basis would qualify as ‘intermediary’ as defined under Section 2 (13) of the Integrated Goods and Services Tax Act, 2017 or whether the same would be considered as an independent service of ‘Marketing/Recruitment/ Referral Consultant’ by the Applicant to foreign universities/ colleges? and/ or

 2. Whether in view of the given facts and circumstance the activity of the Applicant would be liable to levy of GST or would qualify as ‘export of services’ in terms of Section 2(6) of the Integrated Goods and Services Tax Act, 2017?

Whether consider the above said GST amount of Rs, 13,94,702 as a input tax credit and eligible for utilization.?

Whether ITC is admissible on the "Rotary Parking System" falling under HSN Code 8428.

Whether, in the facts and circumstances of the case, GST is leviable on the sale of Applicant's goods warehoused in a third party Free Trade Warehousing Zone (“3PFTWZ”) on “as is where is” basis to customer who clears the same to bonded warehouse under MOOWR Scheme?

Whether their activity falls under Goods Transport Agency?

1.Whether an applicant which is a SEZ Unit is required to pay tax under reverse charge mechanism on services received from advocate by virtue of Notification No. 10/2017 – Integrated Tax Rate (as amended time to time)?

2. If, answer to the above point is in the affirmative, then the tax under reverse charge mechanism is required to be paid under which tax head i.e., IGST or CGST and SGST?

Whether the activity of insulating of bare M. S. Pipes provided by the customers on job work basis by using PU Foam and PE Film/HDPE jackets owned by the applicant would be classifiable under clause (iv) of Sr. No. 26 or under Sr. No. 27 of notification No. 11/2017-CT (Rate) dated 28.6.2017.

1.Whether the applicant being an SEZ unit is required to pay tax under reverse charge mechanism on specified services in accordance with notification No. 10/2017-IT(Rate) dated 28.6.2017 as amended from time to time.

a.  Admissibility of input tax credit of tax paid or deemed to have been paid on construction materials used in the construction of Marriage & Convention hall, output service of which is exigible to tax under the GST Act 2017. 

b. Admissibility of input tax credit of tax paid on inward supplies of D.G.Sets, Air Conditioners, Furnitures, Chairs etc., used in the course of business of letting out of Marriage/Convention halls.