Authority for Advance Ruling (AAR)

Whether supply of goods and on-site services to customers in SEZ area to any SEZ unit or SEZ developer is zero rated supply

Applicability of a notification issued under the provisions of the Act ;

Whether the power cables supplied by the applicant would be covered under the scope of Sl. No.1 of Notification 03/2017-CT.

Whether it is admissible to  carry forward in GST Transition the un-availed CENVAT credit duties paid on capital goods received in the factory prior to 01 July 2017 and which are to be used in manufacturing activities ?

Export of consultancy service to Foreign Company and Amount received 100% in foreign currency through Bank GST  is applicable or not ?

Whether amortized value of the tool received on FOC basis from the customer is required to be included in the value of finished goods manufactured and supplied by the applicant to the customer?

Determination of the liability to pay tax on any goods or services or both; -Applicability of TDS provision under section 51 of CGST Act.

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

-Application of type tax to port activities.

Classification of Aluminum foil disposable container.

Determination of the liability to pay tax on any goods or services or both.-payment of GST on dispute claim of rent leasing land.

Whether the “Electric Overhead Traveling Grab Crane (EOT Grab Crane)" to be supplied by the applicant to the buyer for use in the waste-to-energy project is covered under Sl. No 234 of Schedule I of Notification 1/2017 dated 28.06.2018- IGST (Rate) as 'Renewable energy devices and parts for the manufacture of waste to energy plants/devices', attracting 5% levy.