Authority for Advance Ruling (AAR)

1. Whether the Notification No.46/2017 central Tax (Rate) dated 14th November 2017, which provides rate of GST to be charged by restaurants, is to be seen from the point of each single hotel premises at different locations within a state under the common GST registration of the dealer for all the hotels falling under one GST number?

 2. Whether the contention of the applicant in the given facts is correct as to charging GST @5% (i.e. CGST 2.5% + SGST 2.5%) without input tax credit on restaurant comprised in the premises where the declared tariff of all units of accommodation charged is less than Rs. 7500/- and at the same time charging GST @ 18% (CGST 9 % + SGST 9%) with Input Tax Credit on restaurant comprised in the other premises where the declared tariff of any unit of accommodation is Rs. 7500/- or more?

1. Is GST applicable for un-denatured ENA, De-Natured ENA and rectified spirit or State Sales Tax 

2. If it comes under GST what is the GST taxation slab.

1. Whether supply of ice cream from any of the outlets of HRPL be considered as supply of ‘restaurant services’ or not?

2. If the supply is classified as ‘restaurant services’, what would be the applicable rate of tax thereon in accordance with notification No. 11/2017-CT(Rate) dtd 28.6.2017 [as amended from time to time]?

3. If not the restaurant services, supply of ice cream from any of the outlets of HRPL can be considered as supply of ice cream from ice cream parlour & chargeable to GST @ 18% ?

Application has been Withdrawal

Application has been Withdrawal

Whether the services provided by the applicant in affiliation to/ partnered with Gujarat University and providing education for degree courses to students under specific curriculum as approved by the Gujrat University, for which degrees are awarded by the Gujarat University are exempt from GST vide Entry No. 66 of the Notification No. 12/ 2017- Central Tax (Rate) dated 28th June, 2017?

Is GST applicable on government subsidy ? How to Generate GST including Subsidized invoices?

Applicable GST rates on their products?

Advance ruling regarding HSN Classification of the Fortified Rice Kernels(FRK)"and the rate of tax applicable on its supply under GST Law.

i.Whether Notification No. 7/2022-Central Tax (Rate), dated 13-07-2022 applies to Coir-Pith Compost (HSN 53050040) mentioned in serial number 132-A of the Notification No.2/2017-Central Tax (Rate) dated 28-06-2017 as amended vide notification No.19/2018-Central Tax (Rate), dated 26-07-2018?

ii.The registered person sells coir-pith compost in 30 kg and above quantity bags with un-registered brand name "SURYA". In such cases, whether the registered person is liable to tax under the GST Acts?

iii.If the coir-pith compost in 30kg and above quantity bags are sold without any label (in plain bags), whether would it attract GST?

iv.If the registered person sells coir-pith compost in 25 kg and less pre-packed and labelled bags to nurseries who buys for consumption, whether in such cases GST is payable?

v.Whether the nurseries, who are un-registered dealers, come under the definition of "Institutional consumers"?

vi.If the registered persons sells cor pith compost with 30Kg and above pre-packed and labelled bags to nurseries who buys for consumption, whether in such cases GST is payable?

vii.Rule 3(b) of Legal Metrology (Packaged commodities) Rules, 2011, provides that the provisions of Chapter of that Rules shall not apply" to cement, fertilizers and agricultural farm produce sold in above 50 kg bags. Whether the coir-pith compost, which is also the bio fertilizer, sold by the registered person ells under this category and exempt from GST?