Authority for Advance Ruling (AAR)

What is applicable rate of Tax on supply of dry dates?

1.Whether providing e-commerce for supplying various services of unorganised sector to the industrial, commercial and household customers such as plumber, mechanic, beautician, accounting services etc., qualify for reverse charge under Section 9 (5) as notified under notification no. 17/2017-Central Tax (Rate) amended by notification no. 23/2017-Central Tax(Rate).
2.In case all services intended to be provided does not come in the preview of said notification.

3. What would be rate of such services in case applicant forego his right to take input credit. Whether the applicant can take benefit of notification no. 1/2018, however these services fall under the category of “construction services” in the said notification.

Classification and applicability of GST on sale of rejected paddy seeds which is not fit for human consumption and could be used for industrial usage, Cattle feed production, Manure production etc.

Whether the prepayment premium to be charged by PFC, New Delhi for prepayment of loans is taxable under GST Act,2017.

1. Whether the applicant is liable to pay GST under RCM for the services procured from the respective service providers being the manufacturers of exempted goods falling under HSN 23099020?

1. Whether the Applicant satisfies the definition of an e- commerce operator or not?
2. Whether the supply by the service provider to his on the Applicant's computer application amounts to supply by the Applicant?
3. Whether the Applicant is liable to collect and pay GST on the supply of goods or services supplied by the service provider or not?

1.Whether the works contract service to build, design, operate and transfer bulk supply, distribution systems of the existing water supply systems in Belagavi City, Karnataka is covered under clause iii of Sl No. 3 of Notification no. 11/2017 Central tax (Rate) dated 28.06.2017, as amended by Notification no. 22/2021 dt 31.12.2021?"

2. "Whether the reimbursement of manpower service provided as a part of operation and maintenance in relation to works contract service to build, design, operate and transfer bulk supply, distribution systems of the existing water supply systems in Belagavi City, Karnataka is covered under clause iii of Sl No. 3 of Notification no. 11/2017- Central tax (Rate) dated 28.06.2017, as amended by Notification no.22/2021 dt 31.12.2021?"

3. "Whether pure services provided to KUIDFC in relation to works contract service to build, design, operate and transfer bulk supply, distribution systems of the existing water supply systems in Belagavi city, Karnataka continue to be exempt under Sl No. 3 of Notification no. 11/2017- Central tax (Rate) dated 28.06.2017, as amended by Notification no. 22/2021 dt 31.12.2021?"

Applicability of GST for reimbursement of tree cut compensation and land compensation amount paid to farmers and land owners during the course of execution of work.

1.Applicant who is under Marginal Scheme can claim Input Tax Credit on the expenses like Rent, Advertisement expenses, Commission, Professional expenses and other like expenses subject to Section 16 to 21 and rules 36-45 of CGST Act and Rules 2017?
2.ITC is allowed to be claimed on Capital Goods under Marginal Scheme subject to Section 16 to 21 and rules 36-45 of CGST Act and Rules 2017?

Activities being carried out by the applicant as a sub-contractor for shifting of electrical utilities for construction of Proposed 4-Laning of Barasat – Krishnagar Section of NH-34 Project cannot be regarded as composite supply of works contract by way of construction of road as specified under serial number 3(iv)(a) of Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017, should be regarded as composite supply of works or not?