Authority for Advance Ruling (AAR)

a. Whether the purchaser is entitled to claim Input Tax Credit on the purchases made by it from the seller who had discharged its tax liability but the preceding seller has not discharged its liability under the Act?

b. If answer to the above is in negative, then how the purchaser will ensure that the tax liability has been discharged by all the sellers falling in the queue of the transaction?

c. Whether the purchaser would be eligible for the ITC since no infrastructure has been provided by the Govt. in order to ensure discharging of tax liability by the sellers falling in the queue of a transaction?

d. Whether the purchaser is entitled to claim Input Tax Credit on the purchases made by it from the seller in the event of non-payment of tax by the seller even though the purchaser is in possession of the invoice, other relevant documents and the payments have been made through banking channels and there is no connivance or collusion between the purchaser and seller?

a) Whether the activity of building and fabricating of Tipper Body and mounting the same by the applicant on the chassis owned and supplied by the customer will result in supply of goods or supply of services?
b) If it is supply of goods, what is applicable rate of GST?

c)  If it is supply of services, what is the applicable rate of GST?

Whether Service Received by a registered person by way of renting of residential premises used as guesthouse of the registered person is subject to GST under Forward Charge Mechanism, (FCM) or Reverse Charge Mechanism?

Application has been Withdrawal

Application has been Withdrawal

Application was dismissed as applicant could not be present after given sufficient opportunity.

Application has been Withdrawal

Applicant was not responding and sufficient opportunities had been given to him, the application dated 17.08.2021 was dismissed as infructous.

Application has been Withdrawal

Question-
1.Classification of sugar cane  Juice
2.Rate of GST applicable on sale of Sugarcane Juice
3.Applicability of a notification which affects the rate of tax (if any)