Authority for Advance Ruling (AAR)

Application is rejected as the questions on which advance ruling is sought by the applicant are not covered under any of the clauses under sub-section (2) of section 97 of the CGST/WBGST Act and also the application has been filed without making payment of requisite fee referred to in sub-section (1) of section 97 of the aforesaid Acts.

c) If the 'supply of electrical energy' and 'service charges' are treated as two different components, then whether the 'supply of electrical energy' is exempt as per serial number 104 of Notification No.2/2017-Central Tax (Rate), dated 28-06-2017 (HSN 2716 00 00) and 'service charges' is taxable as per Notification No.11/2017-Central Tax (Rate),  dated 28-06-2017;

b) Whether the 'supply of electrical energy' and 'service charges'-both components-to be treated as 'supply of service' as held by the Ministry of Power, vide its clarification dated 13-04-2018; and

a) Whether charging of electric battery-which involves two components-is an activity of 'supply of electrical energy' (as supply of goods) and 'service charges' (as supply of service); or

(i) Whether the applicant is required to obtain registration with State Tax Authorities of Madhya Pradesh State (ii)Tax Rate that will be applicable for providing the above service

(iii) SAC code applicable for providing above service under Work Contract

(i) Whether the services provided by the applicant to the entities located outside India is covered under Section 13(2) of the Integrated Goods and Services Tax Act, 2017?

(ii) Whether the services provided by the applicant is liable to Central Goods and Service Tax and State Goods and Service Tax or Integrated Goods and Services Tax or is it eligible to be treated as a zero rated supply under Section 16 of the Integrated Goods and Services Tax Act, 2017.

1.Whether the applicant is liable to pay tax under Reverse Charge Mechanism (RCM) on the upfront amount charged by the NOIDA Authority (as lease premium) in respect of allotment of plots to the Applicant by way of granting of long term lease of ninety years, for development of commercial infrastructure in an industrial township ?

2. Whether the Long term lease is in the nature of sale of land, hence outside the scope of supply under the provisions of CGST Act ?

The applicant has asked the Clarification and applicable rate of GST and / or Compensation Cess on our product “Dhariwal” i.e. ‘Tobacco pre mixed with lime.

(1) What is the rate of tax applicable for veterinary instruments, which is known as AI crate (Artificial Insemination Crate)/Travis?

(2) Classification of the aforementioned product?

(1) Classification of Rapigro under the Customs Tariff Act, 1975;

(2) Classification of Rapigro under the Central Goods & Services Tax Act, 2017;

(3) Rate of tax payable on Rapigro.