Authority for Advance Ruling (AAR)

Whether the applicant being a Fair Price Shop is liable to charge GST from the State Government against the supply made by them and whether the supply of “S.K.Oil” along with charges like dealer’s commission, dealer’s transport charges, stationary charges, H & E losses etc. would be treated as a composite supply wherein the principal supply would be the supply of “S.K.Oil”.

Application is rejected on the question of requirement of registration of the applicant in the state of Assam.

Whether the applicant is required to take separate registration for each type of business e.g., manufacturing/reselling/providing services carried on from same place of business and whether the applicant is entitled to get separate registration for each type of businesses carried on from same place of business.

What is the value of supply of services provided by the applicant for conversion of wheat provided by the State Government into atta/ fortified atta, for distribution by the State Government through Public Distribution System and what is the rate of tax applicable on such supply.

What is the value of supply of services provided by the applicant for conversion of wheat provided by the State Government into atta/ fortified atta, for distribution by the State Government through Public Distribution System and what is the rate of tax applicable on such supply.

What is the value of supply of services provided by the applicant for conversion of wheat provided by the State Government into atta/ fortified atta, for distribution by the State Government through Public Distribution System and what is the rate of tax applicable on such supply.

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.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?

(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. 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?