Authority for Advance Ruling (AAR)

Rate of GST on Energy G premium Oil?

1) Will GST applicable on sale of tobacco leaves received from farmers made by Commission Agent in an auction and his turnover is less than Rs.20 lakhs.

2) In case, there is GST in the above situation, who has to pay the tax?                                                      

3)Will reverse charge provisions applicable for tobacco leaves or not?                                                  

4)Who has to pay GST when commission agent sell the tobacco leaves received from trader in an auction? Can commission agent collect GST from buyers and pay or not?

Whether they can utilize /refund the ITC which is readily available in GST Portal, for the vehicles purchased by them for the purpose of their core business activity?”

Regarding entitlement of Input Tax Credit on the packing material (used for packaging seeds while making exempted supply of seeds to own branches and to other purchases).

a) Whether applicant is entitled to carry forward the accumulated CENVAT Credit u/sec.140 of the GST Act?

b) Whether the accumulated CENVAT Credit so carry forward, not being credit availed under the GST regime is required to be adjusted / restricted in the manner prescribed under Rule 42 and 43 of the CGST Rules?

a). Whether the applicant is required to charge IGST or CGST and SGST on the manpower supply services provided to M/s NTPC BHEL Power projects Pvt. Ltd. (NBPPL) Mannavaram in Andhra Pradesh.

b). Whether such transaction will be categorized as an intrastate or interstate transaction.

c). If the applicant charge IGST on such transaction, considering the transaction as interstate, will the IGST charged, be available as Input Tax Credit to M/s NBPPL against their output tax liability subject to Section 17(5).

Whether GST is applicable on upfront amount (called as premium / salami) payable in respect of services by way of granting of long term lease of the thirty years or more for plots catering to public health care such as hospital, nursing home, diagnostic centers etc.”

Whether educational courses offered by the Applicant which have been approved by National Skill Development Corporation (hereinafter referred to as “NSDC”) would be construed as in relation to  National Skill Development Programme implemented by NSDC? And in continuation of the same their further query is that whether they are eligible for exemption from GST as per Serial No. 69 of Notification No. 12/2017 Central tax (Rate) dated 28th June 2017 and if so, in respect of which services being provided by them would they be eligible for exemption under Sr.No. 69 of the above said Notification.

Whether transportation charges received by the applicant are liable to GST, especially when the applicant is not a goods transport agency (GTA)”?

Meat of Sheep or goat, frozen and packed in LDPE/HDPE bags having varied weight and quantity printed/labelled on such pickings, whether could be held to be packed in unit containers?