Authority for Advance Ruling (AAR)

One of the customer, who is recipient of services, has given the contract for catering services to be provided to the staff and premise for services to be provided for canteen has also been made available to the applicant, which is non Air-conditioned. Whether rate of tax on their supplies made to the recipient would be 12% or 18% ?

Whether the applicant will be liable for registration under any clause of Section 24 of the GST Act even if it is not making any taxable supply?

i.Whether the activity undertaken by the applicant amounts to “Job Work” as defined under Section 2(68) of the Central Goods and Services Tax Act, 2017 (herein after referred to as the ‘CGST Act, 2017’) ?
ii.What is the value on which the applicant is liable to pay GST ?

Whether supplies of power solutions, including UPS, servo stabiliser, batteries etc. can be treated as Composite Supply within the meaning of Section 2(30) of the CGST/WBGST Act, 2017 (hereinafter referred to as “the GST Act”)?

“Whether GST is leviable on the rent payable by a Hospital, catering life saving services?”

i. Whether reinstatement charges paid to Municipal Authorities would be liable to GST?

ii. Whether access charges paid to Municipal Authorities would be liable to GST?

i. Whether reinstatement charges paid to Municipal Authorities would be liable to GST?

ii. Whether access charges paid to Municipal Authorities would be liable to GST?

Classification of the products manufactured and service provided by them

Classification of the products manufactured and service provided by them.

The applicability of GST for invoices raised to their clients for storage charges for storing their imported agri product in godowns at Gandhidham.