Authority for Advance Ruling (AAR)

1) Whether Input Tax Credit (ITC) is eligible on Contract Staffing Services received by the Applicant?

a) HSN code for Honey bee feeds. 

b) Rate of Tax, if applicable.

 c) Other details if any for specific product.

a) What is the classification of goods and/or service for the supply of “EDF Thrusters with Battery Pack for Jet Suit” made by the applicant to the DEBEL?

 b) What is the applicable HSN code on such supplies of “EDF Thrusters with Battery Pack for Jet Suit” made by the applicant to the DEBEL? 

c) What is the applicable rate of tax under the Central Goods and Services Tax Act, 2017 and Karnataka State Goods and Services Tax Act, 2017 on the such supplies of “EDF Thrusters with Battery Pack for Jet Suit” made by the applicant to the DEBEL? 

a)  Whether services provided by individual truck owners for transport of raw materials & finished goods including loading and unloading are liable for GST ?

1.Whether in view of the given facts and circumstances the activity of providing services of ‘Marketing/Recruitment/ Referral Consultant’ by the Applicant to foreign universities/ colleges on principal to principal basis would qualify as ‘intermediary’ as defined under Section 2 (13) of the Integrated Goods and Services Tax Act, 2017 or whether the same would be considered as an independent service of ‘Marketing/Recruitment/ Referral Consultant’ by the Applicant to foreign universities/ colleges? and/ or

 2. Whether in view of the given facts and circumstance the activity of the Applicant would be liable to levy of GST or would qualify as ‘export of services’ in terms of Section 2(6) of the Integrated Goods and Services Tax Act, 2017?

Whether consider the above said GST amount of Rs, 13,94,702 as a input tax credit and eligible for utilization.?

Whether ITC is admissible on the "Rotary Parking System" falling under HSN Code 8428.

Whether, in the facts and circumstances of the case, GST is leviable on the sale of Applicant's goods warehoused in a third party Free Trade Warehousing Zone (“3PFTWZ”) on “as is where is” basis to customer who clears the same to bonded warehouse under MOOWR Scheme?

Whether their activity falls under Goods Transport Agency?

1.Whether an applicant which is a SEZ Unit is required to pay tax under reverse charge mechanism on services received from advocate by virtue of Notification No. 10/2017 – Integrated Tax Rate (as amended time to time)?

2. If, answer to the above point is in the affirmative, then the tax under reverse charge mechanism is required to be paid under which tax head i.e., IGST or CGST and SGST?