Authority for Advance Ruling (AAR)

1. Whether NID would qualify as ‘Governmental Authority’ as defined under the Integrated Goods and Services Tax Act, 2017?
2. Whether NID is liable to pay GST on procurement of following services under reverse charge mechanism, in view of the exemption granted in Sl. no.3 of Notification No.12/2017–Central Tax(Rate) or Sl.No.3 of Notification No.09/2017–IGST (Rate) ?
•    Security services received from any person other than body corporate as per Notification No.13/2017 – Central Tax (Rate)
•    Access to e-books/e-database from service provider located outside India as import of service as per Notification No.10/2017 – IGST (Rate)
3. Whether NID is required to be registered as a tax deductor under GST as per the provision of Section 24 of the CGST Act?

1. What is the appropriate classification and rate of GST applicable on supply of the Plastic Toys under CGST and SGST?
2. Can the applicant claim Input Tax Credit in relation to CGST-SGST separately in debit notes issued by the supplier in current financial year i.e. 2020-21, towards the transactions for the period 2018-19?”

Whether the medicines, consumables and implants used in the course of providing health care services to in-patients for diagnosis or treatment for patients opting with or without packages along with allied services i.e. (room rent/food/doctor fees Etc.) provided by hospital would be considered as "Composite Supply and accordingly eligible for exemption under the category "HEALTH CARE SERVICES” ?

Whether the applicability or determination of liability to pay Tax on our said goods at 5% GST rate is legally correct and in order in terms of Schedule-I of Notification No.1/2017-Integrated Tax(Rate) or not?”
(supply of “Solar HT XLPE & LT XLPE Cables”, for use as Parts in the manufacture of Solar Power Generating System)

1. PVC Ghamela, Insulation Tape, AG-4 Grading Machine, Led Torch Light, AG-4 Cutting wheel, Tarpaulin Sheet, Binding wire, Suction Hose Pipe, Auto Level Stand, Leveling Staff 5mtrs 5folds, Steel Tape, Safety Helmet, Safety Shoes etc. on which GST@18% is paid.

2. Wood cutting wheel etc. on which GST@12% is paid.

3. Cotton Yarn Waste Cloth etc.on which GST@ 5% is paid.

4. Cement on which GST@28% is paid

1. What is rate of tax applicable for iron tubular trevis? 2. Classification of the product and HSN code of this item?

1.    Whether GST is applicable on the proposed receipt of money in case of arbitration claims awarded for works contract completed in the Pre-GST regime?

2.    If the answer to the above Question is yes then under what HSN Code and GST rate the liability is to be discharged by the applicant?

Whether the procedure adopted and the documents/records (as submitted) maintained by the applicant can be deemed to be a sufficient compliance of the conditions and restrictions for the admissibility of input tax credit of the tax paid on inward supply of local scrap and sponge iron used by the applicant for manufacture of M.S. billets?

The applicant acts as an intermediary between the truck owners and goods transportation agencies for transportation of goods by road. The applicant seeks clarification whether he will be classified under transportation of goods by road, which is exempt, or commission agents or goods transport agencies and under what HSN, his services will be classified and what will be the turnover?

1.  What is the classification of the ‘works contract’ services pertaining to construction, erection, commissioning and completion of ‘Bridges and Roads’ provided by the applicant as a subcontractor to the Contractors who have been awarded the construction contract pertaining to construction/widening of roads by the Government Entities such as National Highway Authority of India?

2.  Clarification for rate of tax chargeable on the outward supplies i.e., on the RA bills raised on main contractor.

3.  Whether eligible to claim input tax credit on inward supply of the following goods, JCB, Road Roller, Grader, Hydra Crane, Transit Mixer, Generator, Excavator and  Sensor Paver