Authority for Advance Ruling (AAR)

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

The applicant seeks advance ruling over the applicability of Ocean freight Charges and System of double taxation with respect to import of raw materials of fertilizers.

“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?

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

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

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

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 GST is applicable on Reimbursement of salary on behalf of foreign entity.”1.     "Whether on facts and circumstances of the case, the Unleavened Flatbreads be treated as 'Khakra, plain chapatti or roti under Entry No. 99 A of Schedule / of Notification No. 01/2017-Integrated Tax (Rate) dated 28 June 2017, Notification Number 1/2017-Central Tax (Rate), dated 28 June 2017 and Notification Number 1/2017-State Tax (Rate) No. MGST1017/ C.R. 104/Taxation-1, dated 29 June 2017 (collectively referred to as the 'Rate Notifications')

If not, whether on facts and circumstances of the case, the Unleavened Flatbreads be classified:                                                                                    

(i) as 'bread' as mentioned under Entry No. 97 of Notification Number 02 Number 2/2017Integrated Tax (Rate), dated 28 June 2017, Notification Number 2/2017-Central Tax (Rate), dated 28 June 2017 and Notification Number 2/2017-State Tax (Rate) No. MGST1017/ C.R. 103(1)/Taxation-1, dated 29 June 2017 (collectively referred to as the 'Exemption Notifications'); or                                                

(ii) as Malt extract, food preparations of flour, groats, meal, starch or malt extract not containing coca or containing less than 40% by weight of coca calculated on a totally defatted basis, not elsewhere specified or included [other than preparations for infants or young children, put up for retail sale and mixes and doughs for the preparation of bakers' wares of heading 1905]on a totally defatted basis not elsewhere specified or included (other than preparations for infants or young children, put up for retail sale and mixes and doughs for the preparation of bakers' wares of heading 1905) under Entry No. 13 of Schedule III of Rate Notification or

(iii) Any other Schedule Entry as per Rate Notification or Exemption Notification as your good office thinks fit                                                                            

2. “Whether on facts and circumstances of the case, the Leavened Flatbreads be treated as 'as 'bread' as mentioned under Entry No. 97 of Exemption Notifications

If not, whether on facts and circumstances of the case, the Leavened Flatbreads be classified:                                                                            

(i) Pizza Bread as mentioned under Entry No. 99 of Schedule I of Rate Notifications; or                                                                                        

(ii) as Malt extract, food preparations of flour, groats, meal, starch or malt extract not containing coca or containing less than 40% by weight of coca calculated on a totally defatted basis, not elsewhere specified or included (other than preparations for infants or young children, put up for retail sale and mixes and doughs for the preparation of bakers' wares of heading 1905]on a totally defatted basis not elsewhere specified or included (other than preparations for infants or young children, put up for retail sale and mixes and doughs for the preparation of bakers' wares of heading 1905) under Entry No. 13 of Schedule III of Rate Notification or                                                                              

(iii) Any other Schedule Entry as per Rate Notification or Exemption Notification as your good office thinks fit                                                                                  

3.  "Whether on facts and circumstances of the case, Corn Chips, Corn Taco and Corn Taco Strips supplied be treated as 'wafer' under Entry No. 16 of Schedule III of Rate Notifications                                                                  

If the same is not classifiable as 'wafer', whether on facts and circumstances of the case, the Corn Chips, Corn Taco and Corn Taco Strips be classified                

(i) as "Malt extract, food preparations of flour, groats, meal, starch or malt extract not containing coca or containing less than 40% by weight of coca calculated on a totally defatted basis, not elsewhere specified or included (other than preparations for infants or young children, put up for retail sale and mixes and doughs for the preparation of bakers' wares of heading 1905]on a totally defatted basis not elsewhere specified or included (other than preparations for infants or young children, put up for retail sale and mixes and doughs for the preparation of bakers' wares of heading 1905)" under Entry No. 13 of Schedule Ill of Rate Notification; or                                                                                

(ii) Any other Schedule Entry as per Rate Notification or Exemption Notification as your good office thinks fit                                                                      

4. "Whether on facts and circumstances of the case, Pancakes supplied be treated as All Goods i.e. Waffles and wafers other than coated with chocolate or containing chocolate; biscuits; Pastries and cakes (other than pizza bread, khakhra, plain chapatti or roti, Waffles and wafers coated with chocolate or containing chocolate, papad, bread) as mentioned under Entry No. 16 of Schedule III of Rate Notifications.                                                              

If not, whether on facts and circumstances of the case, the Pancakes be classified any other Schedule Entry as per Rate Notification or Exemption Notification as your good office thinks fit                                                              

5. "Whether on facts and circumstances of the case, Pizza Base supplied be treated as 'Pizza Bread' as mentioned under Entry No. 99 of Schedule / of Rate Notifications.                                                                                                

If not, whether on facts and circumstances of the case, the Pizza Base be classified any other Schedule Entry as per Rate Notification or Exemption Notification as your good office thinks fit

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

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