Authority for Advance Ruling (AAR)

Whether Natural Easter Dielectric Fluid (hereinafter referred to as ‘ Envirotemp FR3’)  fall under  Serial no. 90 of Schedule I of Notification No. 1/2017-State Tax (Rate) dated 29th June, 2017 issued under the Maharashtra Goods and Services Tax Act, 2017 and Notification No. 1/2017- Central Tax (Rate) dated 28th June, 2017 issued under the Central Goods and Services Tax Act, 2017 is taxable at the rate of 2.5% (State tax and Central tax)       Or                                      

Whether Envirotemp FR3) fall under Serial no. 27 of Schedule II of Notification No. 1/2017-State Tax (Rate) dated 29th June, 2017 issued under the Maharashtra Goods and Services Tax Act, 2017 and Notification No. 1/2017- Central Tax (Rate) dated 28th June, 2017 issued under the Central Goods and Services Tax Act, 2017 is taxable at the rate of 6% (State tax and Central tax)?

1) Whether supply of such motor vehicles as scrap after its usage can be treated as 'supply' in the course or furtherance of business and whether such transaction would attract GST?If yes,please provide the rate of GST and/or Compensation Cess

2) If the answer to Question 1 is in affirmative, whether Input tax Credit is available to CMS Info Systems Ltd. ('CMS' or 'the applicant')on purchase of motor vehicles i.e.cash carry vans which are purchased, used for cash management business and supplied post usage as scrap?

Applicability of Notification dated 5.LO.2O17 issued by DIPP, Ministry of Commerce and Industry read with CBEC Circular No. 1060/9/2O17-Cx. Dated 27th November 2017.

Whether local cable operators to whom signals of cable TV are provided by the applicant as MSO are agents of the applicants for the purpose of liability to GST of the applicants on services provided by LCO to the end customers?

a.Classification of the product; and
b.Rate of applicable-GST on "Disc Brake pads &'Brakes Shoes" being used in automobiles

a.What is the interpretation of the term "three wheeled powered cycle Rickshaw” as provided under S1. No. 190 of the Schedule I to Tariff Notification.
b.Is there any difference between an electric rickshaw operated by chargeable batteries (E-Rickshaw) and three wheeled powered cycle rickshaw provided under Tariff Notification.
c.Whether inner tube of butyl rubber used in e-rickshaw would fall within the meaning of term'-"three wheeled powered cycle rickshaw" and classification thereof.

Whether Services related to providing coaching for entrance exam will come in the ambit of GST?

What is the classification and rate of Central Goods Service Tax leviable on product-“E-rickshaw tyres”.

Applicability of GST on

1)  Supply of coal or any other inputs on a job work basis by JSL to JEL

2) Supply of power by JEL to JSL

3) Job work charges payable to JEL by JSL

1) Whether in case of separate contracts for supply of goods and services for a solar power plant, there would be separate taxability of goods as ‘solar power generating system’ at 5% and services at 18%?

2) Whether parts supplied on standalone basis (when supplied without PV modules) would also be eligible to concessional rate of 5% as parts of solar power generation system?

3) Whether benefit of concessional rate of 5% of solar power generation system and parts thereof would also be available to sub-contractors?