Authority for Advance Ruling (AAR)

a. Whether provision of service to foreign buyer over the matil and mobile communication is chargeable in India?
b. If Chargeable to tax then at what rate?But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their letter dated 05.10.2021.

Whether the classification of Hydraulic Power Pack falling under HSN 8412 of Customs Tariff Act, 1975 as adopted to GST can be treated as "Part of heading 8906" attracting 5% IGST  (2.5% CGST + 2.5% KGST) as per Schedule I (Sr. No.252) of Notification No.01/2017 Central Tax (Rate) dated 28.06.2017 or not?But the Applicant, prior to the opportunity of hearing, vide their letter dated 24.08.2021, requested this authority to permit them to withdraw their application, quoting the reason that their business model has been changed and they do not require the ruling and the applicant has discharged the fee of Rs.5,000/- under KGST Act 2017 only and hence the instant application is liable for rejection under section 98(2) of the CGST Act 2017.

a. Whether eggs / hatcheries are classified under the AgriculturalProduces/ Products?

b. Applicability of GST on Transportation Services by Rail on Eggs/ hatcheries under GST Act?

a.Classification of Goods, HSN Code and Rate of Tax on Pushti', a mixture of Ragi, Rice, Wheat, Green gram, Fried gram, Moong dal, and Soya in different proportions.
b.Does Circular No.149/05/2021-GST dated 17.06.2021; apply to MSPC, as MSPC is supplying food to CDFO for which the end user is anganwadicenters.

(i) Whether Tax Invoice from Bengaluru office (Registered Place of Dusiness) for imports received at Chennai Sea Port and directly sold to a customer either in Andhra Pradesh, Tamil Nadu, etc., could be raised, or a separate registration is to be obtained at the place of Importation, Le. Tamil Nadu for the mentioned transactions? Whether the contents and details of the sample draft invoice are correct in law,

(ii). If we do not need separate registration in Tamil Nadu, can we do the transaction using Karnataka GSTIN. If yes, then in case of issuance of e-way bill, is it correct to mention the GSTIN of Karnataka and the place of dispatch as Chennai Sea Port?

(iii). Whether Input tax credit would be available to the registration in Karnataka u/s 16(2) even though the goods have not been physically received in the premises of the applicant but directly transported to the customer? What is the required documentation to avail input tax credit in such cases?

i. Whether the documentary services including picture of the testimony / documentary videos provided to corporations and various boards including KHB are exempted under GST?

ii. Whether the documentary services including picture of the testimony / documentary videos provided to various government departments including Zilla and TalukPanchayat are eligible for exemption from GST?

iii. Whether providing documentary videos and /or pictures of testimony through CD or other storable devices to various Government Departments and Panchayatscontinues to be exempted services?

a. Whether the subsidy from Government of Karnataka is to be reduced from the value of import of plant and machinery from China, Jor the purpose of levying GSTP

b. Whether valuation of supply of goods under the GST Act or any other relevant Act in respect of import of goods excludes government subsidy?

e. Whether GST will be levied on imports of plant & machinery after reducing Government subsidy from the CIF value of the imports?

Application filed by applicant was withdrawn

1. How to calculate margin on sale of second hand goods? Whether
A) Margin = Sales price – Purchase price  OR 
B) Margin = Sales price – (Purchase price + Processing cost) 
For ex: We purchased a second hand car for Rs 10, 00,000/-. Incurred minor processing cost of Rs 50,000/- and sold the car for Rs 12, 00,000/-. 
In this case whether margin will be Rs 2,00,000/- (12,00,000-10,00,000) or Rs 1,50,000/- (12,00,000- [10,00,000 + 50,000])? 
If B is correct we cannot claim Input Tax Credit on processing cost incurred but if A is correct can we claim Input Tax Credit on processing cost incurred?

2) Whether tax is to be calculated on margin or the margin is inclusive of tax?
For ex: We purchased a second hand car for Rs 10, 00,000/- and sold it for Rs 12, 00,000/-. The margin is Rs 2, 00,000/-. In this case whether tax amount will be Rs 36,000/- (2, 00,000*18%) or it will be Rs 30,508/- (2, 00,000*18%/118%)?

3) Input Tax Credit 
Can we claim Input Tax Credit on other indirect expenses incurred for the purpose of business such as rent, commission, professional fees, telephone etc.?

4) If in F.Y. 2019-20 our total margin on sale of second hand goods is below Rs 1.5 crores and total sale  value of second hand goods is above Rs 1.5 crores can we opt for composition scheme for F.Y. 2020-21 as  in F.Y. 2019-20 our total margin will be less than Rs 1.5 crores

1. When lodging guest orders food from the room (it is called room service also called as in room dining) then what is the rate of GST applicable?

2. What is GST rate applicable on banquet hall?