Authority for Advance Ruling (AAR)

1.Whether the e procurement transaction fee collected on behalf of ITE&C department results in supply of goods or services or both, within the meaning of supply as defined law.

2. Whether the tax liability arises on e procurement transaction fee collected on behalf of ITE&C department.

i.  The applicant incurs to the PIL a fixed fee and costs specified in Schedule II to the Agreement as a consideration for supply of Products. Supply of Products, being in the nature of alcoholic liquor for human consumption, is excluded from the ambit of CGST Act, 2017 / MGST Act, 2017 / IGST Act, 2017. Whether CGST under Sec.9(1) of the CGST Act / MGST under Sec.9(1) of the MGST Act / IGST under Sec.5(1) of the IGST Act can be levied on the above mentioned consideration paid for supply of alcoholic liquor for human consumption?

ii. Without prejudice to the submissions made elsewhere, if the supply of Beer is held to be a service by way of job work in relation to Beer, what shall be the rate of CGST/UTGST/IGST that shall be levied on the said taxable supply?

Classification of goods and / or services or both.

Classification of goods and / or services or both.

Classification of goods and/ or services or both.

Classification of ‘Cattle Feed in Cake Form’ and exemption if any

What is the classification of  products referred to as Disc Brakes Pads manufactured and supplied by the applicant. The Applicant is covered under SI.No. 170 of Schedule IV of Notification 1/2017 dated 28.06.2017- Integrated Tax (Rate) (hereinafter referred to as the GST Tariff Notification), i.e., under Tariff Heading 8708 attracting GST at 28% or under SI.No.182 B of Schedule III of the Rate Notification i.e., under Tariff Heading 6813 attracting GST Rate of 18%?

Clarification regarding applicable GST to the outdoor catering services rendered by them to their clients.

Applicability of exemption notified in 11/2017Central Tax (Rate) dt.28.06.2017?

Whether amortization of value of free tools/dies received form customer to be included for valuation of goods or not?