Authority for Advance Ruling (AAR)

1. Whether the applicant is liable to pay GST on the value of building constructed and handed over to the land owner in terms of the Joint Development Agreement ?

2. If there is liability to pay GST on what value is the GST to be paid since there is no monetary consideration involved?

3. Is the applicant liable to pay service tax up to 30.06.2017 and GST thereafter?

Can our product be classified as Scientific & Technical Instruments, Equipments under a relevant Chapter Heading?”.  But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their e-mail letter dated 22.11.2018.

Whether Tutti-fruity be classified under HSN 08111010 or 20060000

Whether the activities undetaken by the applicant are supplies of service

Levy of GST Rate applicable in case of “Dietary Services” to CIMS Hospital.

Whether exemption under serila no. 18 of Notification No. 12/2017 - CT (Rate) dated 28/06/2017 is applicable on charges for transporting materials for erection of towers in a contract for Tower Package

"Whether the amount of statutory charges, i.e. External Development Charges and Infrastructural Development Charges, recovered by the Applicant from buyers and paid further to respective government authorities will form part of value of taxable supplies being made by the Applicant?"

Whether applicant can classify and clear 'insoluble sulphur' for export under tarrif heading ITC HS 3812 39 30, ITC HS 3824 90 90, ITC HS 2503 00 10, ITC HS 2503 00 90 and  ITC HS 4005 91 90 (Pre dispersed insoluble sulphur) as desired by the customers from Thailand, Maxico, Espania (Spain) and Europe respectively?

Applicability of provisions of S.No. 3&3A of Table of Notification No. 12/2017 dtd. 28-06-2017 as amended from time to time on services supplied to the company (As mentioned in Sr. No. 14 of the Application)

Taxability on energy charges and distribution charges and Non-Tariff Charges and others.