Authority for Advance Ruling (AAR)

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

Whether Supply, Commissioning, Installation and maintenance of Solar Water Pumping System would attract 5% GST and if such transaction is Work Contract. Further, if the applicant can raise sepertae bills for Supply of goods and Supply of Services.

Classification of Cargo Trolley, used to carry cargo from one place to another place, towable in nature and has solid tyre designed for transportation of baggage and light cargo with minimum payload.

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?

Whether consideration represented by way of Borrowing cost received from members top whom loan was sanctioned amounts to taxable supply?

Engaged in trading of various poultry feed products. In the course of its business the products namely DL Methionine, Bicarbonate, Phytase, Betaine, Monodicalcium, Tryptophan, UT Vit 50, Threonine, Lysine and Creamino are imported by the applicant. Applicant submits the said products are feed supplements for consumption as poultry feed only and are not capable of being used for any other use. As per the contention of the applicant, above products are feed supplements for poultry and therefore covered under entry Sr. No. 102 of exemption notification issued under GST. classification of our products under GST regime

whether on transfer of machines & moulds (being "capital goods"), from the premises of the job-worker to another job-worker, which were originally received by said job-worker under the erstwhile Central Excise Act, 1944 will constitute as "supply" under GST.

Whether the Lab manuals generally for class 6th to 12th printed by printing/publishing industry as prescribed by education boards & written by author(s), is a tax free product falling under heading 4901 attracting nil duty?

Whether the services provided by the applicant in affiliation to specified universities and providing degree courses to students under related curriculums are exempt from Goods and Services Tax vide entry no. 66 of the Notification No.12/2017-CT dated 28.06.2017?

1.Whether the course Executive Post Graduate Programme in Managment. After enactment of IIM Act 2017 notified with from 31-01-2018 is exempted from GST
2.Education Institute

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

Whether clarification F.No. 354/03/2018 dated 08.01.2018 is also applicable to "Industrial Canteen".