Authority for Advance Ruling (AAR)

a) Whether the sale of goods, which are located outside India, would be liable to tax in India under section 7(5) (a) of Integrated GST Act, 2017?

b) If answer to (a) is yes, then whether the recipient, to whom such goods are sold, be eligible to avail the input tax credit of such goods? 

The Applicant Vserv request this Hon'ble Authority to decide as to whether the aforesaid services proposed to be rendered qualify as 'Zero Rated Supply in terms of Section 16 of the Integrated Goods & Service Tax Act, 2017 or not.

Classification of supply of 'Rakhi'

Whether PP Leno Bags are classifiable under Tariff Head 6305 33 00

Whether free tickets given as ‘complimentary tickets’ falls within the definition of supply under the CGST ACT, and whether applicant is liable to pay GST on such free tickets?

Whether applicant is eligible to claim ITC in r/o complimentary tickets?

“Whether the construction services provided under the project “Prajapati Magnum” qualifies for the reduced CGST Rate of 6% as provided in Sl. No 3 - item (v)- sub item (da) vide Notification 01/2018- CT (Rate) dated 25.01.2018?”

The rate of tax applicable as on 15.11.2017 on the Lyophilizers- Machinery for the plant which is being cleared under chapter heading 8419

i. Whether HSN Code 2207 covers both “denatured Ethyl alcohol and other spirits” (Not fit for human consumption) and “Un-denatured alcohol” (Fit for human consumption).

ii. If Un-denatured ethyl alcohol of any strength of percentage or higher by volume i.e., ENA/RS being sold by them for potable application to State Distilleries & Beverages / Manufacturers, in turn who is making liquor for human consumption shall be covered under GST? or it is out of the purview of GST?, If covered under GST what is the rate of duty to be charged by them?

iii. If Un-denatured alcohol is not under purview of GST, i.e., ENA/RS sold by them for potable purpose to State distilleries and beverages used for human consumption, what is their obligation and eligibility of Input credit taken on materials/ consumables?

Whether M/S Amaravathi Metro Rail Corporation Limited, GSTIN: 37AANCA9264G1Z8, is a Government authority as per the Notification No. 12/2017 of Central Tax ( Rate), dt::28th June 2017, read with Notification No. 32/2017 of Central Tax (Rate), dt: 13th October 2017.                             
Whether the consultancy services for preparation of transport studies such as comprehensive mobility plan, transit oriented development plan, NMT plan and consultancy services of transaction advisors/preparation of DPRs comes within the purview of the functions of Municipality under article 243W read with  Twelfth Schedule to the constitution of India, to fall within the purview of the aforesaid exemption notification

i. Is the concessional tax rate of 5% as given under Notification No. 47/2017 dated 14.11.2017 is applicable only for Interstate sales i.e., on IGST or also applicable for sales within the state i.e., on SGST & CGST.

ii. If this concessional tax rate of 5% is applicable for both Interstate and within the state sales, then can we avail the Input tax credit (ITC) for the raw materials used for these supplies.