Authority for Advance Ruling (AAR)

    
Can the applicant use Input Tax Credit Balance available in the Electronic Credit Ledger legimately earned on the inputs/raw-materials/inward supplies (meant for outward supply of Bullions) towards the GST liability on ‘Castor Oil Seed’ which were procured from Agriculturists and subsequently meant for onward supply?

Whether liable to pay GST for materials purchased and construction services availed, as they fall under exempted category?