Authority for Advance Ruling (AAR)

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

Classification of goods and / or services or both.

Classification of goods and / or services or both.

Whether applicant is eligible for ITC of goods and services used for erection of infrastructure to which fibre cables are connected for leasing to Telecommunication operators?

Component of solar power generation system and nature of supply thereof, whether mixed or composite and rate of tax there on?

Since the amount collected by individual Lions clubs and Lions District is for convenience of Lion members and pooled together only for paying Meeting expenses & communication expenses and the same is deposited in single bank account. As there is no furtherance of business in this activity and neither any services are rendered nor are any goods being traded. Whether registration is required?

1.Multiplex, Mall, Food Court, SAM Retail,
2.Rate of tax on Snack bar & Food Court Eligibalty, ITC

Whether the blasting activity carried out by the applicant is to be considered as a 'supply of goods' or 'supply of service'?

1.Power distribution.
2.Whether clause (vi)(a) of Sr.No. 3 of table of Notification No 11/2017-Central Tax(Rate) dated the 28th June, 2017 is applicable on the works contract undertaken by it. And determination of liability to pay Tax.

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.