Authority for Advance Ruling (AAR)

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?

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?

1.Whether the transaction of printing of contentprovided by the customer, on poly Vinyl Chloride banners and supply of such printed trade advertisement materialis supply of goods.
2.What is the classification of such trade advertisement material if the transaction is a supply of goods?
3.What is the classification and applicable rate of Central Goods and Services Tax on the supply of such trade advertisement material if the transaction is that of supply of services?

What is the applicable rate of GST for the mentioned service provided for a whole sum price

1. Whether the issue of own closed PPIs by the ‘Applicant’ to their customers be treated as supply of goods or supply of service 
2. If yes, is the time of issue of PPI’s by the Applicant to their Customers is the time of supply of goods or services warranting tax liability
3.If yes, what is the applicable rate of tax for such supply of goods or services?”
4.If yes, Whether the issue of PPIs by the Third party PPI Issuers subject to GST at the time of issue in their hands?
5. Whether the amount received by the Applicant from Third Party PPI Issuers subject to GST?
6. If No, GST collection at the  time of sale of goods or services on redemption of PPIs i.e., own and from Third Party will be a sufficient compliance of the provisions of the Act?
7. The treatment of discount (the difference between Face value and Discounted Value)  in the hands of issuer of PPI in case of third party PPIs? Whether the applicant will be liable to pay GST on this difference Value?

Whether the Input Tax Credit available spent for construction of building materials can be claimed and utilize to nullify the cascading effect of taxation?

1.Tax liability on medicines supplied to in-patients through pharmacy
2. Tax liability on the medicines, drugs, stents, implants, etc administered to in-patients during the medical treatment or procedure

Applicability of GST Rate for construction of Millennium tower at Madhurawada, Visakhapatnam for information Technology and Communication Department, Government of Andhra Pradesh and through Nodal Agency APIIC. Clarification is requested for the applicable Rate of GST under works contract service

If GST should be payable @12%, whether a claim for refund be submitted in RFD-01.

Whether the applicant taxpayer is to pay tax  @ 6% + 6% (after availing landabatement= 4%+4%) availing the input tax & as provided under notification

11 & t7 of 2017 under CGST Act & notification 46 & 74 of 2017 under HGSTAct.

Or

the applicant taxpayer is to pay tax @ 0.5%+0.5% as provided undernotification 3 & 4 of 2019under CGST Act & notification 45 & 46 of 2019under HGST Act.