Authority for Advance Ruling (AAR)

Whether the supply of services provided by the applicant to Food & Supplies Department, Govt. of West Bengal by way of milling of food grains into flour for distribution of such flour under Public Distribution System is eligible for exemption under entry No. 3A of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017

What would be the rate of tax on supply of services for printing on duplex board belonging to the recipient including cutting, punching and lamination of the duplex board, so printed?

Applicability of GST rate of 12% on receipt of contract for new construction of CBD railway station, platform, parking, building and all other civil construction within the boundary of station as per entry no.3 (V) of Notification No.11/2017 – Central tax (Rate) dated .28.06.2017.

1. Whether product i.e., interactive flat panels (IFPS) being traded by applicant qualifies under chapter heading 84714190?

2. Rate of tax applicable in such goods is 9% CGST and 9% SGST in terms of entry no 360 of schedule III of notification no. 3/2017- central tax dated.28.06.2017

1.Whether Jal Jeevan mission is correct in classifying the services of M/s Call Me services provided to the government entities as exempted services?

2.Whether the services are exempt under notification no.12/2017 central tax dated. 28.06.2017

Whether roof mounted Air-Conditioning unit especially for use in railway coaches (manufactured as per railway design) classified under HSN 84151090-IGST @ 28% or under HSN 860799-IGST @ 18% as parts of Railway Coaches/Locomotives?

1. Whether KTBS can be classified as "educational institution" for the purposes of applicability of GST on printing services provided to it by the Applicant?
2. Alternatively, whether KTBS can be classified as "State Government" for the purposes of applicability of GST on printing services provided to it by the Applicant?
3. Whether the rate of tax being charged at present by printers on the printing of textbooks supplied to KTBS, i.e., @12%, is correct, or whether any exemptions or lower rate of tax would be applicable on the said contracts for printing and supply of school textbooks.

1. Whether the services being provided by the applicant as contained in the annexure 1 to the Service contract between the applicant and M/s Isha Outreach is exempt under entry no. 57 of Notification No. 9/2017-Integrated Tax (Rate) dated 28th June 2017?
2. If no for point (1), Whether such service is exempt under any other notification?

i. Whether the supply of Craftsman & other manpower service to M/s Karnataka Institute of Leather Technology (State Government Organization under Department of Industries & commerce approved by AICTE & DTE), GOK, under such Contractual agreement would be entitled for exemption as envisaged under Sl No. 72 of the notification No. 12/2017-CT(R) dated 28.06.2017 for CGST?

1. Whether the activity proposed to be undertaken by the Applicant, of printing stationery items such as question papers, admit cards, answer booklets, SSLC Pass Certificate, the overprinting of variable data and lamination, fail marks cards, Circulars, ID cards and other formats used for and during examinations, envelopes for packing answer booklets on contract basis for the Karnataka Secondary Education Examinations Board, and utilized for the conduct of examinations, would constitute a supply of service to an "educational institution" as defined in Notification 12/2017 CT (R)?
2. If the answer to the above Question 1 is yes, then whether the service provided to educational institutions, specifically the Karnataka Secondary Education Examinations Board by way of printing of stationery pertaining to the conduct of examination would be covered by Sr. No. 66 (Heading 9992) of Notification No. 12/2017-Central Tax (Rate), as amended and subject to Nil rate of tax?