Authority for Advance Ruling (AAR)

Whether the blasting activity carried out by the applicant is to be considered as a 'supply of goods' or 'supply of service'?

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

The applicant seeks advance ruling over the applicability of Ocean freight Charges and System of double taxation with respect to import of raw materials of fertilizers.

Classification of any goods or services or both; Applicability of a notification issued under the provisions of the Act ;

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

Whether service provided by the applicant is correctly classified under SAC Code 9983. Whether JDA falls under the definition of Local Authority or Governmental Authority or Government Entity.  Whether the services being provided by M/s PDCOR Ltd. in the said case are exempted from GST under the serial number 3 of CGST Notification No. 12/2017 Central Tax (Rate) dated 28th June 2017.

“Whether GST is applicable on Reimbursement of salary on behalf of foreign entity.”

Whether services covered under Sl. No.3(v)(a) of notification No.20/2017-CT(R) Dated 22.08.2017 and What is The Rate of GST Applicable for the Project?

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

Classification of goods and / or services or both; (printing of question papers).

Whether the applicant is entitled to pay GST @ 18% (CGST-9% and SGST-9%) and claim input tax credit?

“Whether GST is applicable on Reimbursement of salary on behalf of foreign entity.”1.     "Whether on facts and circumstances of the case, the Unleavened Flatbreads be treated as 'Khakra, plain chapatti or roti under Entry No. 99 A of Schedule / of Notification No. 01/2017-Integrated Tax (Rate) dated 28 June 2017, Notification Number 1/2017-Central Tax (Rate), dated 28 June 2017 and Notification Number 1/2017-State Tax (Rate) No. MGST1017/ C.R. 104/Taxation-1, dated 29 June 2017 (collectively referred to as the 'Rate Notifications')

If not, whether on facts and circumstances of the case, the Unleavened Flatbreads be classified:                                                                                    

(i) as 'bread' as mentioned under Entry No. 97 of Notification Number 02 Number 2/2017Integrated Tax (Rate), dated 28 June 2017, Notification Number 2/2017-Central Tax (Rate), dated 28 June 2017 and Notification Number 2/2017-State Tax (Rate) No. MGST1017/ C.R. 103(1)/Taxation-1, dated 29 June 2017 (collectively referred to as the 'Exemption Notifications'); or                                                

(ii) as Malt extract, food preparations of flour, groats, meal, starch or malt extract not containing coca or containing less than 40% by weight of coca calculated on a totally defatted basis, not elsewhere specified or included [other than preparations for infants or young children, put up for retail sale and mixes and doughs for the preparation of bakers' wares of heading 1905]on a totally defatted basis not elsewhere specified or included (other than preparations for infants or young children, put up for retail sale and mixes and doughs for the preparation of bakers' wares of heading 1905) under Entry No. 13 of Schedule III of Rate Notification or

(iii) Any other Schedule Entry as per Rate Notification or Exemption Notification as your good office thinks fit                                                                            

2. “Whether on facts and circumstances of the case, the Leavened Flatbreads be treated as 'as 'bread' as mentioned under Entry No. 97 of Exemption Notifications

If not, whether on facts and circumstances of the case, the Leavened Flatbreads be classified:                                                                            

(i) Pizza Bread as mentioned under Entry No. 99 of Schedule I of Rate Notifications; or                                                                                        

(ii) as Malt extract, food preparations of flour, groats, meal, starch or malt extract not containing coca or containing less than 40% by weight of coca calculated on a totally defatted basis, not elsewhere specified or included (other than preparations for infants or young children, put up for retail sale and mixes and doughs for the preparation of bakers' wares of heading 1905]on a totally defatted basis not elsewhere specified or included (other than preparations for infants or young children, put up for retail sale and mixes and doughs for the preparation of bakers' wares of heading 1905) under Entry No. 13 of Schedule III of Rate Notification or                                                                              

(iii) Any other Schedule Entry as per Rate Notification or Exemption Notification as your good office thinks fit                                                                                  

3.  "Whether on facts and circumstances of the case, Corn Chips, Corn Taco and Corn Taco Strips supplied be treated as 'wafer' under Entry No. 16 of Schedule III of Rate Notifications                                                                  

If the same is not classifiable as 'wafer', whether on facts and circumstances of the case, the Corn Chips, Corn Taco and Corn Taco Strips be classified                

(i) as "Malt extract, food preparations of flour, groats, meal, starch or malt extract not containing coca or containing less than 40% by weight of coca calculated on a totally defatted basis, not elsewhere specified or included (other than preparations for infants or young children, put up for retail sale and mixes and doughs for the preparation of bakers' wares of heading 1905]on a totally defatted basis not elsewhere specified or included (other than preparations for infants or young children, put up for retail sale and mixes and doughs for the preparation of bakers' wares of heading 1905)" under Entry No. 13 of Schedule Ill of Rate Notification; or                                                                                

(ii) Any other Schedule Entry as per Rate Notification or Exemption Notification as your good office thinks fit                                                                      

4. "Whether on facts and circumstances of the case, Pancakes supplied be treated as All Goods i.e. Waffles and wafers other than coated with chocolate or containing chocolate; biscuits; Pastries and cakes (other than pizza bread, khakhra, plain chapatti or roti, Waffles and wafers coated with chocolate or containing chocolate, papad, bread) as mentioned under Entry No. 16 of Schedule III of Rate Notifications.                                                              

If not, whether on facts and circumstances of the case, the Pancakes be classified any other Schedule Entry as per Rate Notification or Exemption Notification as your good office thinks fit                                                              

5. "Whether on facts and circumstances of the case, Pizza Base supplied be treated as 'Pizza Bread' as mentioned under Entry No. 99 of Schedule / of Rate Notifications.                                                                                                

If not, whether on facts and circumstances of the case, the Pizza Base be classified any other Schedule Entry as per Rate Notification or Exemption Notification as your good office thinks fit

1.  Whether the supply of photography service is liable to SGST under the Maharashtra Goods and Service Tax Act, 2017 (MGST Act, 2017) and CGST under Central Goods and Service Tax Act, 2017 (CGST Act) or IGST under Integrated Goods and Service Tax Act, 2017 (IGST Act, 2017)

2. Or is it a zero rated “export” supply within the meaning of Section 2(23) r/w Section 2(6) of the IGST Act, 2017?