Authority for Advance Ruling (AAR)

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 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?

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?

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".

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

(i) Whether the “Commission” received by the Applicant in convertible Foreign Exchange for rendering services as an "Intermediary” between an exporter abroad receiving such services and an Indian importer of an Equipment, is an "export of service” falling under section 2(6) & outside the purview of section 13 (8) (b), attracting zero-rated tax under section 16 (1) (a) of the Integrated Goods and Services Tax Act, 2017?                                                                                                                                          

(ii) If the answer to the Q. (i) is in the negative, whether the impugned supply of service forming an integral part of the cross-border sale/purchase of goods, will be treated as an "intra-state supply" under section 8 (1) of the IGST Act read with section 2 (65) of the MGST Act attracting CGST/MGST? And, if so, at what rate?

An entity has been allotted Toll Collection work of certain road by NHAI. The said entity wishes to sublet the Toll Collection work to the company. Now, as the "Service by the way to access to a road or by a bridge on payment of toll charges" is exempted service as per Notification No. 12/2017-Central Tax (Rate) dated the 28th June, 2017 (Sr. No. 23)(Heading No. 9967). Whether the same exemption will apply to services provided by the Applicant, i.e. Service by the way of access to a road or a bridge on payment of access to a road or a bridge on payment of toll charges on subcontract basis?

(I) “Whether the ‘Parts of Fuel Injection Pumps’ are classifiable under Tariff Heading 8413 91 90?

(II) Whether the applicable entry in Notification )1/ 2017 – Integrated Tax (Rate), is 453 of Schedule III, for parts of fuel injection pumps, attracting a levy of 18%?

Whether GST is applicable on Sale and / or Purchase of DFIA licenses?

Whether the Bounce Charges collected by the Applicant should be treated as a supply under the GST regime?