Authority for Advance Ruling (AAR)

Whether transportation charges received by the applicant are liable to GST, especially when the applicant is not a goods transport agency (GTA)”?

1. Whether all the activities involved in the exam support services constitute a mixed supply or a composite supply?

2. What will be rate of GST applicable on these exam support services?

3. What is the place of supply of these exam support services rendered by the Applicant BCKU?

Meat of Sheep or goat, frozen and packed in LDPE/HDPE bags having varied weight and quantity printed/labelled on such pickings, whether could be held to be packed in unit containers?

Seeking clarification on whether the Development Authorities formed & constituted under “ Uttar Pradesh Urban Planning  & Development Act, 1973” are to be treated as “ Exempt Unity” under new GST Law.

The applicant is printing content provided by the customers. Classification of the nature of the activity and tariff head required.

The applicant supplies goods to his branches in other states. Whether such supplies can be valued in terms of the second proviso to rule 28 of the CGST Rules, 2017.

(i) Whether the printed advertisement materials classifiable as supply of goods?

(ii) If yes, whether it is classifiable under chapter heading 4911 of first schedule to Customs Tariff Act, 1975?

Classification of―Agricultural Soil testing Minilab and its Reagent Refills.

Clarification on the rate of tax in respect of certain commodities falling under HSN Code 90213100 which are implants for joint replacements

Whether the services or material procured by ITDA from Govt./Govt. Authority is exempt from GST.