Authority for Advance Ruling (AAR)

Advance ruling regarding transfer of unutilized balance in E-credit ledger on merger of distinct persons as specified in Section 25 (4) i.e., on merger of two distinct persons within same State having same PAN in terms of Section 18 (3) of CGST Act.2017

b.Whether applicant is required to pay tax on renting of commercial building?"

What is the HSN Code & GST rate applicable to our new product by name Bio-Phosphate?

Whether the applicant is required to pay GST on “initial advance” of 5% and “interim” advance of 7.5% on Ex works value of goods supplied under “First Contract Agreement” dated 9th February, 2022 with M/s. Singareni Collieries Company Limited.

Is the supply of printing services like question papers, OMR sheets, Answer sheets, marks card etc to an educational institution exempt from GST?

Whether the subsidy received from the Central / State Government to be excluded from the value for the purpose of arriving at the GST liability

Application filed by M/s. Laxmi Fried Grams Mill, Siddipet is withdrawn.

1. Which rate has to be taken for Reimbursement of bonus?

2. Whether they have to charge same GST rate as applicable for their main service of Canteen Service also for bonus reimbursement?

3. If they have to charge the same GST rate as like Canteen Service, please specify the provision, on what basis they have to charge 5%, instead of 18 %?

Whether Input Tax Credit is allowed for construction of shed using pre-fabricated technology?

Whether the application 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.