Authority for Advance Ruling (AAR)

(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 ?

(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.

(i)Whether, ITC is eligible on the GST paid on the inward supply of structural support of the plant and machinery that is used for making outward supply of the goods/services?

(ii)Whether, a common head office can be used for more than one taxpayer under GST having separate factory addresses or each applicant is required to be registered with separate head office?

(iii) Whether, as per Notification No.13/2017-Central Tax, dated June 28, 2017; time period of 60 days provided under section 56 of the CGST Act, 2017 is for the period from the date of filing application for refund to the date of credit of the refund amount in taxpayer’s bank account?

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.

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.

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”.

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.