Authority for Advance Ruling (AAR)

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?

Whether the activity of insulating of bare M. S. Pipes provided by the customers on job work basis by using PU Foam and PE Film/HDPE jackets owned by the applicant would be classifiable under clause (iv) of Sr. No. 26 or under Sr. No. 27 of notification No. 11/2017-CT (Rate) dated 28.6.2017.

a)     Whether the supply of services (subscription of Clinical Key) to the All India Institute of Medical Sciences (“AIIMS”) is exempt from GST under Entry No. 69 (b) (v) of the Notification No. 9/2017-IT (Rate) dated 28 June 2017?

 b) If the answer to the above question is negative, whether the Applicant or AIIMS needs to discharge the GST liability (i) for the period up to 30 September 2023 and (ii) for the period after 01 October 2023?

 c) Whether the supply of services (subscription of Clinical Key) to other educational institutions is exempt from GST under Entry No. 69 (b) (v) of the Notification No. 9/2017-IT (Rate) dated 28 June 2017?

a.  Admissibility of input tax credit of tax paid or deemed to have been paid on construction materials used in the construction of Marriage & Convention hall, output service of which is exigible to tax under the GST Act 2017. 

b. Admissibility of input tax credit of tax paid on inward supplies of D.G.Sets, Air Conditioners, Furnitures, Chairs etc., used in the course of business of letting out of Marriage/Convention halls.

Q1. When the Applicant is operating under the Margin Scheme notified under Rule 32(5) of the Central Goods and Service Tax Rules, 2017 ("CGST Rules, 2017") by selling the old used Iron Scrap, used Lead Acid Batteries, old used Aluminium utensils & other Aluminium Scrap, old used brass utensils and other scrap, used old steel utensils scrap, old used scrap of copper, used waste plastic bags & used plastic PET bottles etc to manufacturers whether such thus covered under the Margin Scheme notified under Rule 32(5) of the CGST Rules, 2017? 

Q2. When the applicant is operating under the Margin Scheme notified under Rule 32(5) of the Central Goods and Service Tax Rules, 2017 (CGST Rules, 2017) by selling used Iron Scrap, used Lead Acid Batteries old used Aluminium utensils & other Aluminium Scrap, old used brass utensils and other scrap, used old steel utensils scrap, old used scrap of copper, used waste plastic bags & used plastic PET bottles etc. to manufacturers whether the goods when sold outside the state or when sold within the state of Rajasthan qualifies under the Margin Scheme.

Q.- The applicant is supplying “Milk food for babies” and “Milk for babies” under the trade name of “Momylac”. The rate of tax being charged on these products by the applicant is 18% (9% CGST & 9% SGST/ 18% IGST) under HSN 19011090. Whereas it appears that the above items fall under the HSN 04021020 and 04022920 respectively which are taxable @ 5% (2.5% CGST & 2.5% SGST/ 5% IGST). Kindly clarify the rate of tax on these items whether these should be taxed at 5% or 18%?

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. 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 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.