Authority for Advance Ruling (AAR)

Whether Notification No.45/2017 – Central Tax (Rate) dated November 14th, 2017 is applicable on supply of trucks and its spare parts to Public Funded Research Institutions?

What is the GST rate applicable for sub-contract (works contract) for construction of independent residential units for weaker sections of society under “Pradhan Mantri AwasYojana”. The rate of tax is 12% for works contract under Pradhan mantriAwas Yojana as per serial no. 3 of Notification No.1/2018- Central Tax (Rate) dated 25.01.2018. However, there is nothing specified on rate applicable for sub-contract for projects under “Pradhan Mantri Awas Yojana” in the subsequent amendment to the notification.

a) What is the rate of tax for the sub-contractors who executes the works contract work like supply of goods or services or both pertaining to Railways based on the order received from the main contractor who got the work order directly from Railways.
b) Does the rate of tax of 6% as per serial no.3(v) of Notification No.11/2017- Central Tax dated 28.06.2017 as amended, applicable to sub-contractors or not?

What is the HSN Code and rate of tax payable under GST Act for the e-campus solutions supplied by the applicant?

Classification of LPG Conversion Kit for Automobiles

1.Whether the medicines, consumables and implants used in the course of providing health care services to in-patients for diagnosis or treatment would be considered as "Composite Supply" and accordingly eligible for exemption under the category "Health Care Services?"

2.Whether ITc is eligible for obligatory services provided to In-patients through outsourcing

Whether on the facts and in the circumstances given in the application, when the time of supply can be considered to occur with respect to providing continuous supply of services in the nature of renting of immovable properties  in situations

Whether on the facts and in the circumstances given in the application, when the time of supply can be considered to occur with respect to providing continuous supply of services in the nature of renting of immovable properties to Government, Government Agencies, Court in situations

classification for the supply of “Tamarind Fruit (undried)”

Whether the “commission earned from auctioning of flowers is covered under entry no. 54(e) & (g) of Notification No.12/2017 – Central Tax (Rate) dated 28.06.2017 and entry no. 54(e) & (g) of Notification (12/2017) FD 48 CSL 2017 dated 29.06.2017?