Authority for Advance Ruling (AAR)

1. In the facts and circumstances of the case, whether the transfer of title of goods by the applicant to its customers or multiple transfers within the FTWZ would result in bonded warehouse transaction covered under Schedule III of the CGST Act, 2017 r/w CGST Amendment Act, 2018?

2. Whether the Integrated Tax (IGST) circular no.3/1/2018 dated 25.05.2018 is applicable to the present factual situation?

(a) Classification of goods i.e. Tapioca flour obtained by crushing the dried roots, and remnants of tapioca roots/tubers

(b) Applicability of Notifications issued under the provisions of Act in respect of goods falling under entry No.78 and tariff Item 1106 of Part A of exempted goods, and tariff item 1106 in S.No.59 of Part C in Schedule of The said Act.

(C) Determination of the liability to pay tax in respect of the said goods, tariff no.1106 as mentioned in Sl.no.78 of Part A of exempted goods, and Sl. No.59 of Part C of Ist Schedule to the Act.

(D) Whether such trader/dealer is required to be registered?

1.Whether GST is applicable on sub-licensing of the software by the applicant to end used in India? If yes, then what shall be the value of supply?

2.Whether GST is applicable on the 'Market Support fees received by the applicant from Central Hub?

3. Whether the taxable value for the operating fees paid to Central Hub by the applicant pursuant to the said arrangement shall be determined as per rule 28 of the Tax Valuation rules prescribed in CGST Rules 2017?

1. Whether the supply of raw water and its incidental charges are liable to be taxed under the prevailing GST Laws,

2. Whether the Maintenance charges for usage of common facilities are liable to be taxed under the prevailing GST laws.

3. Whether the Participatory Infrastructure development Scheme (PDP) charges are liable to be taxed under the prevailing GST Laws.

4 Whether the interest collected towards delayed payment for upfront ease premium and Differential lease premium are liable to be taxed under the prevailing GST Laws.

1.What is rate of GST for used/Running Wind Turbine Generator (WTG)/ Wind Mill with accessories to sale purpose?

2 What are HSN code 8 digits of Wind Turbine Generator (WTG)/Wind Mill?

3. What is Rate of GST for "Wind Turbine Generator (WTG)/Wind mill installed Land"?

4. What is HSN cade 8 digit of Wind Mill installed land?

1. Whether GST is applicable on various fees collected by TN Nurses and Midwives council a Government authority?

To confirm exact HSN code out of the following (1) 39269079 (2) 62129090,  39262091

1.Whether the classification of the supply of output as sale of Goods is correct

2.Whether the Classification of water sold as water including natural (or) artificial mineral water and aerated water not containing sugar (or) other sweetening matter not flavoured( other then drinking water in 20 litre bottle) Under Heading 2201 is correct

1.Whether the classification of the supply of outputs as sale of Goods is correct

2.Whether the Classification of water sold as water including natural (or) artificial mineral water and aerated water not containing sugar (or) other sweetening matter not flavoured (other than drinking water packed in 20 litre) bottle under heading 2201 is correct?  

Whether GST is applicable on Various fees collected by Tamil Nadu Medical Council a Government Authority