Authority for Advance Ruling (AAR)

The applicant has sought to determine the applicability of Goods and Services Tax ("GST") on the differential payment received by a party to the aforesaid Contract from the other party to the Contract is event of "Settlement", "Washout" or "Closure" of Contract by it.

a) Whether supply of question papers printed for educational institutions is classifiable as service                  

b)Whether GST is payable on such supply, and, if so, at what rate                    

c) Whether input tax credit is admissible on such supply

Classification of PP Leno Bags made from woven PP fabric.

1.Whether liaison office is liable to pay GST?

2. Whether a liaison office is required to be registered under GST Act?

3.Whether the Activities of a liaison office amount to supply of services?

1) Whether the procedure to raise the invoice from Mumbai Head Office for imports received at Haldia Port Kolkata where we do not have any separate GST Registration and Charge IGST from Mumbai to our Customers is correct? or do we have to take separate Registration in the State of West Bengal for the below mentioned transactions?

2) If we do not need separate registration in west Bengal, can we do the transaction on Mumbai Head Office GSTIN, then in case of issuance of e way bill is it correct to Mention the GSTIN of Mumbai and Dispatch place of HaldiaPort ?

Clarification on classification and  taxability of Agricultural Seedling Tray under GST

What is applicable GST rate for the coir pith

Whether eligible to take Input Tax Credit of the CGST & SGST charged by Catalyst Consulting Chennai in respect of brokerage services and adjust the same against output tax payable against Renting of immovable property.

The category of product sacks and bags of Nonwoven Fabrics falls under the classification of 6305 and applicability of rate of tax 5%/12%.

Since entry 7(i) covers canteens located in any establishment (including factories, offices, offshore rigs, etc and not just educational institutions), Circular No. 28/02/2018-GST applies to canteens located any type of establishment (and not just in educational institution) and catering services, i.e., supply of food or drink in a mess or canteen provided by anyone are liable to 5% GST under entry

7(i) of Notification No. 11/2017-CT (Rate) [as amended vide Notification No. 46/2017 - CT (Rate) dated 14.11.2017)- ruling sought for.