Authority for Advance Ruling (AAR)

1. Whether the contract be completed during the Pre-GST period and the consequential demand based on the completed contract can be brought to assessment under GST Act, 2017?

2. Whether the liquidated damages, without any supply of materials and labor be assessed to GST under GST Act, 2017?

3. The mutually agreed and settled amount, based on arbitral award, in the nature of compensation, payable for delay in completion of the contract and agreed to be payable by the Applicant to DGAL without any supply of goods or services, is liable to be taxed under GST?

4. Whether DGAL is eligible to claim ITC on the GST amount if any levied on the mutually agreed arbitral award amount received from the Applicant?

5. Whether there is any taxability under GST on Interest payable on the liquidated damages?

Advance ruling regarding transfer of unutilized balance in E-credit ledger on merger of distinct persons as specified in Section 25 (4) i.e., on merger of two distinct persons within same State having same PAN in terms of Section 18 (3) of CGST Act.2017

What is the HSN Code & GST rate applicable to our new product by name Bio-Phosphate?

b.Whether applicant is required to pay tax on renting of commercial building?"

Whether the applicant is required to pay GST on “initial advance” of 5% and “interim” advance of 7.5% on Ex works value of goods supplied under “First Contract Agreement” dated 9th February, 2022 with M/s. Singareni Collieries Company Limited.

"a. Whether the applicant is liable to be registered in Karnataka under KGST/CGST Act 2017?

Whether Input Tax Credit is allowed for construction of shed using pre-fabricated technology?

1. Which rate has to be taken for Reimbursement of bonus?

2. Whether they have to charge same GST rate as applicable for their main service of Canteen Service also for bonus reimbursement?

3. If they have to charge the same GST rate as like Canteen Service, please specify the provision, on what basis they have to charge 5%, instead of 18 %?

Application filed by M/s. Laxmi Fried Grams Mill, Siddipet is withdrawn.

Is the supply of printing services like question papers, OMR sheets, Answer sheets, marks card etc to an educational institution exempt from GST?