Authority for Advance Ruling (AAR)

1. Whether IGST at 5% of assessable value is applicable on import of iron for conversion into pellets and export the resultant product (Iron ore pellets) back to same supplier in view of the fact that import duty is not applicable in view of the exemption under General Exemption No. 66 (Exemption Notification No. 32/97-Cus dated 01stApril, 1997) for job work.

2. If answer to question 1 is yes, whether the applicant as recipient of imported iron ore will be liable to pay the IGST under applicant GSTIN as the applicant in any case is the consignee of the imported iron ore.
3. If answer to question 2 is yes, whether the applicant can avail the input Tax Credit for the IGST so paid as per section 16 of CGST Act.
4. Whether the applicant can claim refund of unutilised input tax credit on export of services as per section 16(3)(a) of IGST Act and 54(3) of CGST Act.

1. Whether the supply of repairing and replacement service would be classified as composite supply as defined under section 2 (30) of the CGST Act, 2017 and Section 2(30) of the Tamil Nadu GST Act, 2017, wherein the principal supply is the supply of repair services while the goods such as parts of monitor and monitor units used for providing such repair and replacement services are being naturally bundled in the ordinary course of business.
2. Whether the said supply, if classified as  composite supply, would be classified as  “supply of Services” under GST.
3. Whether registration would be required under Section 22 and Section 25 of CGST Act, 2017 to be obtained by the Applicant for the use of warehouses of ASP (the sub-contractor)

APPLICATION WITHDRAWN

Whether e-way bill is required for consignments pertaining to multiple invoices to multiple customers moved in the same conveyance, in which value of each invoice is less than the limits for generation of e-way bill but in aggregate, the value of the multiple invoices exceeds the specified limit.

APPLICATION WITHDRAWN

1. Whether the supply of medicines, surgical items, implants, consumables and other allied items provided by the hospital through the hospital owned pharmacy, as well as food, room on rent to the in-patients is part of composite supply of health care treatment; and hence not taxable under CGST/SGST?

2. Whether the supply of medicines, surgical items, implants, consumables and other allied items provided by the hospital through the hospital owned pharmacy to the out-patients, is part of composite supply of health care treatment; and hence not taxable under CGST/SGST?

Will the profit sharing agreement between the applicant as an employee and the shareholders, attract GST in his hands?

a. Classification of any goods or services or   both;
b. Applicability of a notification issued under the provisions of this Act;

a. Classification of any goods or services or   both;
b. Applicability of a notification issued under the provisions of this Act;
d. Admissibility of input tax credit of tax paid or deemed to have been paid;

1. Whether Steel Mugs with a plastic outer body supplied by the applicant would be classified under SI. No 184 of Schedule II of Notification No 1/2017 of Central Tax (Rate) dated 28th June, 2017 (as amended)?

How to adjust the Service Tax which has been paid on mobilization advances in Pre-GST regime? (Application Withdrawn).

Determination of the liability to pay tax on any goods or services or both