Authority for Advance Ruling (AAR)

1. Whether the activity of on the technical testing services carried out by the applicant be treated as ‘zero-rated supply’?
2. If the answer to the aforesaid question is negative, then is the applicant liable to pay IGST on the said ‘supply’?

What is the rate of GST applicable on supply of desktops consisting of CPU, monitor, Keyboard and mouse or any combination of input/output unit?

1. Whether on facts and circumstances of the case, the services supplied by the Applicant under the Service Agreement dated 1st  September, 2018, qualify as an export of service as defined under section 2(6) of the Integrated Goods and Services Tax Act, 2017(‘IGST Act, 2017)?
2. If the services supplied by the Applicant under the Service Agreement dated 1st  September, 2018 do not qualify as an export of service as defined under section 2(6) of the IGST Act, 2017, whether on facts and circumstances of the case, the Applicant is an “Intermediary” as defined under section 2(13) of the IGST Act, 2017?”

1. Classification of Goods

2. Application of Notification 01/2017- Comp.Cess(Rate)

classification for the supply of “Dried Coconut (Shelled & Peeled)”

Regarding clarification on Notification No. 46/2017-Central Tax

Whether IGST payable at 5% on fertilizer when being exported

Classification of goods and GST rate applicability in the case of goods manufactured by us (list enclosed) ? 

Whether HDPE woven tarpaulin is classifiable as textile under GST Tariff Act

Classification of goods and GST rate applicability in the case of goods manufactured by us (list enclosed) ?