Authority for Advance Ruling (AAR)

Question 1. Considering the nature of transaction, under the new proposition where Liberty Translines the Applicant will be issuing the consignment note in addition to the consignment note issued by POSCO ISDC Pvt. Ltd., whether the service rendered by the Applicant to POSCO ISDC Pvt. Ltd. as a sub-contractor would be classified as GTA service (SAC 996791) when the service rendered by POSCO ISDC Pvt. Ltd. as the main contractor, is already classified as GTA service ( SAC 996791) and is going to remain unchanged ? 
Question 2. Whether the Applicant would be right in charging GST @12% under Forward Charge mechanism to POSCO ISDC Pvt. Ltd. in terms of Notification No. 20/2017-C.T. (Rate) dated 22.08.2017 when POSCO ISDC Pvt. Ltd. as the main contractor, is already charging GST @12% under the same Notification, which is going to remain unchanged? 
Question 3. Whether POSCO ISDC Pvt. Ltd. would be eligible to claim credit of the 12% GST charged by the Applicant in its invoice under Forward charge mechanism? 
Question 4. Procedurally, is it correct to have two GTA Service Providers and two consignment notes for the same movement of goods, one issued by the Applicant as a sub-contractor and the other by POSCO ISDC Pvt. Ltd. as the main contractor?

a. Whether in the facts and circumstances of the case, does the activity carried out by the applicant falls under Entry No. (4) (a) of Notification No. 11/2017-CT ®?
b. Alternatively, whether in the facts and circumstances of the case, does the activity carried out by the Applicant falls under Entry No. (9) of Notification No. 11/2017-CT(R)?

1. What will be the classification of the services (whether under service codes 996511 or 996791 or 996799 or any other) of the Applicant in case the Applicant issues the consignment note however, the actual transportation is done through the third-party transporter (who also issues the consignment note)? 
2. What will be the applicable GST rate on the above services of the Applicant among the following? 
- 12% (entry 9(iii) of the Notification 11/2017(CT)Rate dated 28 June 2017]; 
- 12% (entry 11(1) of the Notification 11/2017(CT)Rate dated 28 June 2017];
- 18% (entry 11(ii) of the Notification 11/2017(CT)Rate dated 28 June 2017); 
• Or any other 
3. Whether the Applicant would be eligible to avail the input tax credit of the 12% GST charged by the third-party transporters? 
4. Whether the transporter would be right in charging GST @12% under forward charge mechanism to Applicant in terms of Notification No 20/2017-Central Tax (Rate) dated 22 August 2017 when Applicant as the main contractor, is already charging GST @ 12% under the same Notification, which is going to remain unchanged? 
5. Procedurally, is it correct to have two GTA Service Providers and two consignment notes for the same movement of goods, one issued by the Applicant as main contractor and the other by transporters sub-contractor?

1.    Whether interest charged for delay in delivery of goods is taxable under Section 9 of CGST Act, 2017 or HGST Act, 2017 or exempt under Section 11 of CGST Act, 2017 or HGST Act, 2017?
2.    What is the HSN Code of the service mentioned in Para (a) supra?

Applicant sought for rulings with regard to the applicability of provisions of Not. No. 46/2017-CT(R), dated 14.11.2017 (Item No. 1), to the following activities:

(i) Ice cream and ice cream allied products, milk shakes served in the parlour with or without adding ingredients like fruits or topping sauces according to the customer taste or requirements. (ii) Ice cream and ice cream allied products sold in the parlour as such i.e. cups, cones, bars, sticks, novelties, ½ litre packs, party pack and bulk packs etc.

(iii) Party orders: sale of bulk ice creams to caterers as takeaway.

(iv) Party orders: Serving of ice creams with incidents like fruits or topping as per the guest requirements or taste.

(v) Ice cream products of cups, cones bars, sticks, novelties etc. Sold to pushcart vendors, who in turn sell to their customers.

i) What tax should be charged on ex-factory inter-State supplies made by them?

On applicability of GST notification no. 02/2018 compensation cess (Rate) date 26-07-2018 on sale of coal reject by a power plant of chattisgarh state power generation company limited

1. Whether the amo0unt recoveed by the applicant from other government department for doing research work and study, which help them make policies or understand its impact, chargeable to GST ?

2.Whether Services provided by the appllicant to other government department are covered under the entry no 8 of Exemption Notification No. 12/2017 Central Tax (Rate) dated 28th June 2017?

1.   Whether coal rejects to be disposed of by way of sale at very nominal price by the power plants of the applicant attracts levy of compensation cess @ Rs. 400/- per MT?
2.   Whether coal rejects to be supplied by the power plants of the applicant is covered under HSN 2701 for levy of compensation cess @ Rs. 400/- per MT?
3.   Whether coal rejects to be disposed of by way of sale at very nominal price the power plants of the applicant is covered for exemption from compensation cess vide Notification No. 01/2017-Compensation cess (Rate) dated 28.6.2017 vide S. No. 41A?
4.    Whether coal rejects to be disposed of by way of sale at very nominal price the power plants of the applicant is covered under any other exemption notification for exemption from levy of compensation cess?

1. Classification of Royalty Payment, and the rate of GST applicable on extraction of iron.            

2. Taxability and Classification for payment made towards National Mineral Exploration Trust(NMET) Fund, District Mineral Foundation (DMF) Fund, Goa Mineral Ore Permanent Fund Trust (GMOPET) and if held in affirmative, rate at which GST is Payable  in relation to extraction of iron