Authority for Advance Ruling (AAR)

1) Whether Excise duty , CVD and SAD paid on Capital Goods purchased prior to July 1st July 2017 on which CENVAT credit has not been claimed earlier, can be claimed U/s 140(2) of the CGST Act, 2017 in the absence of registration under Central Excise Act?                                        

2)Whether VAT paid on Capital Goods purchased prior to July 1st 2017 on which Input Tax Credit has not been claimed earlier, can be claimed U/s 140(2) of the Andhra Pradesh GST Act,2017?

The Applicant is the social infrastructure arm of IL&FS group and is engaged in the key areas of education, skill development, healthcare and cluster development for long term and sustainable impact.The present Advance Ruling Application is for determining applicability of Entry No. 72 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 read with Entry No. 72 of Notification No. 12/2017-State Tax (Rate) dated 29.06.2017 to the services provided by the Applicant under the ICT @ School Project.

1.Applicability of a notification issued under the provisions of this Act.?
2.Determination of the liability to pay tax on any goods or services or both?

Applicability of a notification issued under the provisions of the Act; i.e. Eligibility of exemption of GST in r/o Consulting Services provided to assist the State/Urban Local Bodies, in implementation of Atal Mission for Rejuvenation and Urban Transformation (AMRUT) and PradhanMantriAwasYojna (PMAY) in light of Notification No.12/2017-CT(Rate) dated 28.06.2017 as amended by Notification No.2/2018-CT(Rate) dated 25.01.2018 Notification No.FA-3-42/201711/V(53) dated 30.06.2017

Classify the supply of services of constructions;

Clarify the applicable rate of CGST/SGST on the above services.

1.  Classification of goods (i.e Reactor used in Hand Pump for water disinfection)

2.  GST Rate Applicability on reactor machine which is used in Hand Pump for water disinfection

Whether Rate of Tax on Pure services (excluding works contract service or other composite supplies involving supply of any goods) received by VISVESVARAYA NATIONAL INSTITUTE OF TECHNOLOGY Nagpur from Service Providers is NIL as per Entry No 3 of Notification No. 12/2017- Central Tax (Rate) dated 28th June , 2017 ?

Applicability of entry No.72 of Notification No.12/2017 dated 28.06.2017 read with entry No.72 of Notification SRO No.306/2017-Finance department to the services provided by the applicant under the ICT@School project.

1.Whether the reimbursement of expenses and salary paid by head office to liaison office established in India is liable to GST as supply of service, when no consideration for any service is charged/paid?
2.Whether the applicant is required to get registered under GST ?
3.If it is assumed that the reimbursement of expenses and salary claimed by liaison office is a consideration towards service, then what will be place of service?

Whether Bio Fertilizer covered under the definition of organic manure (HSN 3101) and what is the rate of GSTapplicable on Bio Fertilizer if it is not covered under (HSN 3101)?