Authority for Advance Ruling (AAR)

1. Whether circular No.44/18/2018-CGST applies to this transaction ?

2. Whether “Rawji Industrial Corporation” has to charge GST on this transaction ?

3. If answer to Question No . 2 is “Yes” at what rate ?

4. Whether “AF Garments Pvt Ltd.” can get input Tax Credit of such GST paid on this transaction?

5. If answer to Question No 4 is “Yes” , and if “AF Garments Pvt Ltd.” is having only export sales (i.e. either Direct Export or through some Exporter), can he claim refund of such accumulated input Tax Credit of GST paid in this transaction?

Whether electrically wired trolley controlled by wired remote control is a non-motorized conveyance ?

Whether the applicant is required to issue E-way bill in such a case ?

Levy of GST Rate applicable in case of "Neem Seed".

1.Whether the e procurement transaction fee collected on behalf of ITE&C department results in supply of goods or services or both, within the meaning of supply as defined law.

2. Whether the tax liability arises on e procurement transaction fee collected on behalf of ITE&C department.

i.  The applicant incurs to the PIL a fixed fee and costs specified in Schedule II to the Agreement as a consideration for supply of Products. Supply of Products, being in the nature of alcoholic liquor for human consumption, is excluded from the ambit of CGST Act, 2017 / MGST Act, 2017 / IGST Act, 2017. Whether CGST under Sec.9(1) of the CGST Act / MGST under Sec.9(1) of the MGST Act / IGST under Sec.5(1) of the IGST Act can be levied on the above mentioned consideration paid for supply of alcoholic liquor for human consumption?

ii. Without prejudice to the submissions made elsewhere, if the supply of Beer is held to be a service by way of job work in relation to Beer, what shall be the rate of CGST/UTGST/IGST that shall be levied on the said taxable supply?

Applicability of exemption notified in 11/2017Central Tax (Rate) dt.28.06.2017?

Whether amortization of value of free tools/dies received form customer to be included for valuation of goods or not?

What is the classification of  products referred to as Disc Brakes Pads manufactured and supplied by the applicant. The Applicant is covered under SI.No. 170 of Schedule IV of Notification 1/2017 dated 28.06.2017- Integrated Tax (Rate) (hereinafter referred to as the GST Tariff Notification), i.e., under Tariff Heading 8708 attracting GST at 28% or under SI.No.182 B of Schedule III of the Rate Notification i.e., under Tariff Heading 6813 attracting GST Rate of 18%?

Classification of ‘Cattle Feed in Cake Form’ and exemption if any

Clarification regarding applicable GST to the outdoor catering services rendered by them to their clients.