Authority for Advance Ruling (AAR)

What will be the rate of tax on supply of disposable paper cup coated with plastic.

Whether the applicant is entitled to claim input tax credit on purchase of demo cars and what would be the classification and rate of tax of such demo car at the time supply made by the applicant. Further, whether the amount received by the applicant on account of reimbursement of Loss on Sale of Demo Car� would constitute as supply.

1. Whether the exporter (M/s. DCW Ltd) is liable to pay GST on the export freight as CGST & SGST or as IGST. 

2. Whether the shipping line who accepts the goods from the exporter (M/s. DCW Ltd) is liable to pay GST as CGST & SGST or IGST.

1. On FOB basis of exports, whether the exporter(M/S. DCW Ltd.) is liable under RCM basis topay GST on the export freight; 

2. Whether the shipping line who accepts the goods from the exporter (M/s. DCW Ltd.) is liable to pay GST on RCM basis; 

3. Whether the FOB basis (free on board) exports are liable to GST; 

4. Whether the FOB basis of exports constitutes an inter-state supply subject to IGST 

5. If liable to GST, what is the taxable value to be adopted as freight is not known to the exporter.

1) Whether the export of processed frozen shrimps (HSN: 0306) packed in individual printed pouch / box, further packed inside a printed master carton (of upto 25 kgs each) containing the design, label and other particulars provided by the buyer, attracts GST. 

2) Whether the export of processed frozen shrimps (HSN: 0306) packed in individual plain pouch / box, further packed inside a plain master carton (of upto 25 kgs each), attracts GST.

1. Whether applicant satisfies definition of e-commerce operator and nature of supply as in section 9(5) of CGST Act, 2017 w.r.t notification no. 17/2017 dated 28.06.2017. 

2. On which segment of the transaction would the applicant be liable to pay and collect tax?

Q.1. Whether GST paid on building materials such as Tor Steel, Angle, Chanel, Flats etc. cement, concrete, bricks, cement or Granite or Marble or Stone Slabs, or Tiles (Glazed or Vitrus), Paint, Putty, Polish and any other building materials meant for repair of building shall be available for ITC?

 Q2. Whether GST paid on labour supply for carrying out repair of building shall be available for ITC, where material and supervision is provided by the applicant?

 Q3.Will it make any difference if aforementioned works are carried out in a composite manner as a works contract, where material as well as labour is supplied by a contractor as a composite supply under works contract? 

WITHDRAWAL OF APPLICATION

In the mode of work where the material is arranged by the customers and installation work is done by the contractors hired by the customers. The role MVVNL is limited to supervision only for which it charges supervision fees. The supervision fees is charged at @ 15% on the cost of material. The question of the applicant is : 

1. GST would be applicable only supervision fee;

 2. GST would be applicable on entire amount including material and labour.

1. Seeking clarification of rate of tax under GST Act in respect of product referred as Sleeping Bag Mk4 Large.

Q1. How to assess the net impact of GST on the cost of a pre-GST lump sum contract?

 Q2. How to compute the value of supply to levy GST of a lump sum work contract entered under pre-GST tax regime?