Authority for Advance Ruling (AAR)

The applicant would like to know whether the required registration under the GST Act should be surrendered.

1.Whether ‘ almond milk’ sold by the applicant is covered entry 48 of Schedule II of Notification No. 1/2017-IGST(Rate) dated 1st July, 2017 and attracts Goods and Services Tax (GST) @12% ?                                        2. If the answer to above is negative, what is the correct classification and GST Rate of ‘almond milk sold by applicant ? 

Gst to be paid by whom on Scrap Generated at our Vendor Place to whom give work of Labour Job.

Whether the applicant is liable to pay GST on the electricity made available by the licensor from which it has taken on lease the premises for running a restaurant

Whether it is liable to pay GST on the portion of the payment received on amount of the bonus paid or payable

What is the correct classification of Fried Fryums of differnt shapes, sizes and varieties which are ready to eat and What is the HSN Code and GST rate appicable on such goods manufactured.

Whether GST payable on collection of sopo or not?

a. Whether the 'Ancillary Services' provided to various tour operators falls under Chapter heading 9985 (i) {Supply of Tour Operator Service} or 9985 (iii) {Support Services}?
b. What is the applicable tax rate for ancillary services provided to various tour operators?

Whether the goods (Fortified Rice Kernel) manufactured and sold by the applicant will be fall under Chapter-10, Tariff item 1006 as Rice and description of goods 10061090 others (IGST Nil/5%, CGST Nil/2.5%, SGST Nil/2.5%)?

Whether Input Tax Credit on goods and services used in construction of hotel will be available to the applicant engaged in providing taxable services of hotel accomodation and related services?