Authority for Advance Ruling (AAR)

Individuals who own flat/s in a society but have opted not to become the member of the society. Will they be at par with the other individual flat owner who have opted for the membership of the society, for GST exemption of Rs. 7500/- , or Will be treated as outsider and shall be liable for GST without exemption of Rs. 7500/-.

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

(a) Whether activity of printing of question papers on behalf of educational institution can be classified as activity of supply of goods or supply of services?

(b) If it is supply of services, referring to Sr. No. 27 of Notification 11/2017 CTR dtd. 28-06-2017 as amended by Notification 31/2017 CTR dated 13-10-2017, then benefit of S.No. 66 of Notification 12/2017 CTR dated 28-06-2017 is allowable as amended by Notification No. 2/2017 CTR off 25-01-2018; or

(c)If it is supply of goods, then question paper should be treated as exempted goods at S.No. 119 of exempted list at NIL rate of tax under chapter heading / sub heading of 49011010 of “printed books including Braille books”; or

(d) It should be covered by schedule I at S. No. 201 liable to tax at 2.5 CGST under “brouchers, leaflets and similar printed matter, whether or not is single sheets”.

(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?

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?