Authority for Advance Ruling (AAR)

Whether the Applicant would be eligible to avail the input tax credit, in terms of Section 16 of the CGST Act 2017, on the vouchers and subscription packages procured by the applicant from third party vendors that are made available to the eligible customers participating in the loyalty program against the loyalty points earned / accumulated by the said customers.

What is the rate of tax under CGST & SGST on the service of the printing in cases where content is supplied by the recipient along with raw materials such as paper & cover board?

Clarify the rate of GST applicable for paper based Corrugated Sheets.

The applicant is intending to manufacture and supply ‘ Tobacco pre- mixed with lime” in bulk and loose quantity without bearing any brand name having  principal content tobacco which is to be mixed with lime along with little aroma and menthol. Classification and applicable rate of GST and/ or Compensation cess on Tobacco premix with lime

1.Whether the noticee pay recoveries made from employee, on account of not serving the company or the stipulated period of time as per agreement would be constituted as supply under GST?                                                   
2.If answer of question 1 is yes, then whether transaction would be taxable under GST law or not ?

1.Classification of Bus air-conditioning system inclusive of Rooftop unit, compressor and installation kit for one consolidated price to a single customer.
2.Classification of Rooftop unit, compressor and installation kit sold to single customer for a single fitting at customer end, but price negotiated and agreed separately for each unit.
3.Classification of Rooftop unit, compressor and installation kit sold as mentioned below:
a.Rooftop unit alone
b.Rooftop unit and compressor
c.Compressor,
d.Installation Kit
e.Compressor and installation kit
f.Rooftop unit and installation kit
g.Rooftop unit and compressor.

1. Whether the non-alcoholic malt drink "Kingfisher Radler" is covered as "Carbonated beverages of fruit drink or carbonated beverages with fruit juice" of chapter heading 2202,  Under Entry 12B of Notification No. 1/2017 dated: 28.06.2017 (as introduced by Notification No. 8/2021-Central Tax (Rate) dated: 30.09.2021)

GST Tax rate on Service Accounting Code 998816?

i.Whether GST is applicable for the consideration received on sale of sites? If yes, at what rate and on what value?
ii.Whether GST is applicable for the advance received towards sale of site? If yes, at what rate and on what value?
iii.Whether GST is applicable on sale of plots after completion of works related to basic necessities?
iv.If GST is chargeable on any of these transactions, can the applicant collect the GST from the prospective buyers?
v.If GST is chargeable on any of these transactions whether the applicant is eligible for claiming Input Tax Credit that they pay on the expenses they incur on development?

C.T. Department Authority for clarification and Advance Rulings – Certain clarification sought M/s. MED Equipments Hyderabad – Application withdrawn