Authority for Advance Ruling (AAR)

1. Whether Punjab Water Supply or Sewerage Board is body of Local Authority/Municipal Committee or not?

2. Whether manpower supply for Sewerage cleanliness is covered under entry no. 6 of Twelfth Schedule of Article 243 W of Constitution of India

3. Whether manpower supply made to Sewerage Boards for sewerage cleanliness is covered under trade mention in Serial No. 3 of Notification no. 12/2017 dated 28.06.2017.

4. Whether Manpower supply to sewerage Board for Sewerage Cleanliness is liable to Tax or not under CGST/SGST/IGST

1.Whether the ‘coal rejects’ whose invoice is raised by Applicant upon washery job-worker is taxable under GST Act and Compensation Cess Act in the hands of Applicant?

2.If the answer to above question is yes, whether Applicant is eligible to avail Input Tax Credit of GST and Compensation Cess of raw coal brought from its supplier and transferred to washery/job work for cleaning?

3.If the answer to above question is yes and ITC is admissible, what is the admissible proportion of Input Tax Credit?

1.Are Cotton Seeds "Banaula included in the list of agricultural produce for exemption GTA service under Notification No.12/2017dated 28 June, 2017 Tariff heading 9965/996712
2.If not, what is the tax rate applicable on M/s Ahuja Industries for GTA services in respect of Cotton seeds?

1. Whether the thermal based fogging machines used for mosquito/health/ pest/vector control can be classified as mechanical sprayers under entry no. 195B of Schedule II of Notification no 1/2017 Central Tax (Rate) dated 28th June 2017 as amended from time to time or under entry no. 325 of schedule 111-"Mechanicalappliances (whether or not hand operated) for projecting, dispersing or sprayin6 liquids orpowders; fire extinguishers whether or not charged, spray guns and similar appliances, steam or sand blasting machines and similar jet projecting machines ( other than sprinklers; drip 1rngation systems including laterals; mechanical ' sprayer, nozzles for drip irrigation equipment or nozzles for sprinklers]?

2. Based upon the answer to above question, what is the fax rate chargeable to thermal based fogging machine?

a.Government works contract services of Airport Terminal Building at Sogane Village in Shivamogga taluk and District, Karnataka.
b.Work received from Public Works Department for Development of Greenfield Airport at Vijaypur in Karnataka State.
C.Work received from Karnataka State Police Housing and Infrastructure Development Corporation Limited for construction of High Security Prison at Central Prison, Parappana Agrahara, Bangalore Karnataka State.
d.Work received from commissioner, Kudalasangam of Hunagunda Taluka in Bagalkot District.
e.Work received from Karnataka Residential Educational Institutions Society for construction of Government School Buildings and Hostels at various places in Karnataka State.

GST Tax rate on Service Accounting Code 998816?

1.Whether the noticee pay recoveries made from employee, on account of not serving the company or the stipulated period of time as per agreement would be constituted as supply under GST?                                                   
2.If answer of question 1 is yes, then whether transaction would be taxable under GST law or not ?

What is the rate of tax under CGST & SGST on the service of the printing in cases where content is supplied by the recipient along with raw materials such as paper & cover board?

The applicant is intending to manufacture and supply ‘ Tobacco pre- mixed with lime” in bulk and loose quantity without bearing any brand name having  principal content tobacco which is to be mixed with lime along with little aroma and menthol. Classification and applicable rate of GST and/ or Compensation cess on Tobacco premix with lime

Clarify the rate of GST applicable for paper based Corrugated Sheets.