Authority for Advance Ruling (AAR)

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

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

Whether service provided by the applicant is correctly classified under SAC Code 9983. Whether JDA falls under the definition of Local Authority or Governmental Authority or Government Entity.  Whether the services being provided by M/s PDCOR Ltd. in the said case are exempted from GST under the serial number 3 of CGST Notification No. 12/2017 Central Tax (Rate) dated 28th June 2017.

“Whether GST is applicable on Reimbursement of salary on behalf of foreign entity.”

Whether services covered under Sl. No.3(v)(a) of notification No.20/2017-CT(R) Dated 22.08.2017 and What is The Rate of GST Applicable for the Project?

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

Classification of goods and / or services or both; (printing of question papers).

Whether the applicant is entitled to pay GST @ 18% (CGST-9% and SGST-9%) and claim input tax credit?

Whether they are exempted or not on their outward supplies made to ocean going merchant ships on rorign run, and Indian Naval Ships and Indian Coast Guard Ships

Whether catering services which involve operating and managing the canteens / cafeteria of the customers, provided to corporate customers qualify as services provided by a restaurant, eating joint including mess, canteen with a GST rate of 5% as per entry 7(i) of the Schedule under Notification 11/2017 ( as amended vide Notification 46/2017) ?

Whether retail services of cooking and serving food and beverages by canteens, cafeteria, etc, provided by the canteen / cafeteria to the employees or visitors (belonging to the customer) qualify as services provided by a restaurant, eating joint including mess, canteen with a GST rate of 5% as per entry 7(i) of the Schedule under Notification 11/2017 (as amended vide Notification 46/2017) ?

Whether the supply of services by M/s. Sampada Caterers to the members of VCA Recreation Club for supply of food and drinks by M/s. Sampada Caterers  in the Restaurant and bar/permit room of VCA Recreation Club fall under the ambit of Restaurant service and the  Notification No. 46/2017 Central Tax (Rate) dated 14th Nov, 2017 effective from 15th Nov, 2017 be applicable for the above mentioned Services or the said services fall under  outdoor Catering Service as both these services now attract different rate of Tax ?

Taxability of Jobwork done for imported materials i.e TEA  and re-exporting the same.