Authority for Advance Ruling (AAR)

(i)- Whether repair services carried out by the Applicant under the Dealership Agreement with HMIL, to fulfill the warranty obligation of HMIL which also involves supply of parts should be classified as a composite supply of services under Section 2(30) of CGST Act/ Section 2(30)of SGST Act, 2017?

(ii)- Whether the entire repair services including supply of spares can be classified under S.No 25 in Notification 11/2017 Central Tax (Rate) dated 28th June, 2017/ parallel Notification issued under SGST Act subjected to tax at the rate of 9% under CGST?

1. Whether GST is applicable on the Advisory & Management Fees received in Indian Currency from Domestic Contributors located in India for the Services rendered by the applicant?

2. Whether GST is applicable on the Advisory & Management Fees received in Foreign Currency from Overseas Contributors located outside India for the Services rendered by the applicant?

whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term.

Applicability of a notification issued under the provisions of this Act

whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term.

Applicability of a notification issued under the provisions of this Act

1. The activity of converting the bare shaft/beams supplied by the customer into ready to use sugar mill roller (by using one’s own raw material) will be treatable as supply of goods or will be treatable as supply of service?

2. Whether the cost of shaft/beam supplied by the customer is includible in the value of the said supply for the purpose of payment of GST?

a. What is the classification of service provided in accordance with Notification No. 11/2017-CT (Rate) dated 28.06.2017 read with annexure attached to it, by the State of Haryana to M/s Quality Earth Minerals Pvt. Ltd., for which royalty is being paid? Whether said service can be classified under 9973 specifically under 997337 as Licensing services for the right to use minerals including its exploration and evaluation or as any other service?                          

b. What is the rate of GST on given services provided by State of Haryana to M/s Quality Earth Minerals Pvt. Ltd., for which royalty is being paid?

a. What is the classification of service provided in accordance with Notification No. 11/2017-CT (Rate) dated 28.06.2017 read with annexure attached to it, by the State of Haryana to M/s Sainik Mining And Allied Services Ltd., for which royalty is being paid? Whether said service can be classified under 9973 specifically under 997337 as Licensing services for the right to use minerals including its exploration and evaluation or as any other service?                            

b. What is the rate of GST on given services provided by State of Haryana to M/s Sainik Mining and Allied Services Ltd. for which royalty is being paid?

1. Whether Input Tax Credit (ITC) can be availed on such capital goods (demo cars) and set off against output tax payable under GST.

2. Whether Input Tax Credit (ITC) can be availed on the ancillary input services such as insurance and repair and maintenance availed in respect of the demo cars.