Authority for Advance Ruling (AAR)

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 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

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

1a. Whether the deduction of nominal amount by the applicant from the salary of the employees who are availing facility of food provided in the factory premises would be considered as a ‘supply of service’ by the applicant under the provisions of section 7 of CGST  & GGST ?

1b. In case answer to above is yes, whether GST is applicable on the nominal amount to be deducted from the salaries of employees?

1c. Whether ITC is available to the applicant on GST charged by the CSP for providing the catering services?

2a. Whether the services by the way of non air conditioner bus transportation facility provided by transport service providers would be construed as ‘supply of service’ by the applicant to its employees under the provisions of section 7 of CGST and GGST?

2b. Whether ITC is available to the applicant on GST charged by the transport service providers for providing the non air conditioned bus transportation services?

3. Whether GST is applicable on salary deducted in lieu of notice period from the full and final settlement of the employees leaving the company without completing or serving the complete notice period as specified in the appointment letter?

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 rendering sub contract work of Solid waste management/ land reciamtion to Municipal corporation of Greater Mumbai Through the main contract is exempted from payment of GST in terms of serial Number 3 of notification no. 12/2017 dt. 28.06.2017

2. If answer to the above is yes whether that exemption is applicable to all sub contracts which applicant will undergo in future.

1.Whether tax paid on input service in respect of leasing/renting/hiring of motor vehicles to provide transportation facility to women employees, is eligible to be availed as input tax credit (ITC)?
2.If eligible, can ITC be availed for service received from the date of introduction of provision to section 17(5)(b)(iii) of CGST act, 2017 with effect from 1st February 2019.

1.The GST rate @ 12% or 18% which rate of Tax applicable on composite supply of works contract to Tamil nadu Urban Habitat Development board, known formerly as Tamil Nadu slum clearance board works;
2.The GST rate @ 12 % or 18 % which rate of tax applicable on composite supply of works contract to Tirunelveli Smart City Limited under the control of Tirunelveli City Municipal.

3. Whether they are Government Authority or not?