Authority for Advance Ruling (AAR)

Application has been withdrawn

1.    Whether the applicant’s obligation to issue gold coins and white goods to the dealers upon they achieving the stipulated lifting of the material / purchase target during the scheme period would be regarded as “goods disposed of by way of gift” and Input Tax Credit (“ITC”) on the same would be restricted as provided under the Section 17(5)(h) of the CGST Act, 2017?

2. Whether the applicant’s obligation to issue gold coins and white goods to the dealers upon they achieving the stipulated lifting of the material / purchase target during the scheme period would be regarded as a “permanent transfer or disposal of business assets where ITC has been availed on such assets” and would be treated as a supply even if made without consideration and be subjected to GST under Sl. No. 1 of the Schedule-I to the CGST Act, 2017?

3. Whether the applicant’s obligation to issue gold coins and white goods  to the dealers upon they achieving the stipulated lifting of the material / purchase target during the scheme period would be regarded as a supply under Section 7 of the CGST Act, 2017?

1. Does GST is applicable for the activity proposed to be undertaken by the applicant by way of transport of staff and students of school as school bus operator, by school bus/ van.

2. If GST is applicable, what is the percentage of GST to be charged to parents and school for arranging their staff to pick up and drop?

Whether the product ‘Jac Olivol Body Oil’ intended to be manufactured and sold by the applicant shall fall under HSN 3004 or under HSN 3304 of the GST Tariff.

Q.-Whether the input tax credit of tax charged by the supplier on bio fuel/ fuel oil/ blended biofuel will be available to the applicant, whereby such bio fuel/ fuel oil/ blended biofuel shall be used by the applicant in providing the transportation services?

Ans.- Application has been withdrawn

Whether the applicant is entitled to avail the input tax credit charged on inward supply of motor vehicle which are used for demonstration purpose in the course of business of supply of motor vehicle as input tax credit on capital goods?

As the applicant has not appeared and produced relevant documents in spite of allowing reasonable opportunities, no ruling is pronounced.

i. Whether the Education being provided by the applicant is exempt under Entry No.57 of Notification No.9/2017-Integrated Tax (Rate) dated 28th June 2017?
ii. If no for point (a), whether such service is exempt under any other notification?

i. Classification of the goods traded by the dealer "Agricultural Hand Tools such as "Manual Extension Pole for Coconut and Arecanut Harvesting"
ii. Whether the importing of said tree pruners would be covered by HSN Code 82016000 which relates to agricultural implements manually operated or animal driven.
iii. Whether the importing of Agriculture Hand Tools, i.e., Tree pruners from China for the benefits of farmers i.e., extension pole for coconut and arecanut harvesting is exempt from payment of IGST under Custom Act, 1962.
iv. Whether the supply of agriculture hand tools, i.e., tree pruners to farmer is exempt from the GST Act.

c) If the 'supply of electrical energy' and 'service charges' are treated as two different components, then whether the 'supply of electrical energy' is exempt as per serial number 104 of Notification No.2/2017-Central Tax (Rate), dated 28-06-2017 (HSN 2716 00 00) and 'service charges' is taxable as per Notification No.11/2017-Central Tax (Rate),  dated 28-06-2017;