Authority for Advance Ruling (AAR)

1. Whether the non-alcoholic malt drink "Kingfisher Radler" is covered as "Carbonated beverages of fruit drink or carbonated beverages with fruit juice" of chapter heading 2202,  Under Entry 12B of Notification No. 1/2017 dated: 28.06.2017 (as introduced by Notification No. 8/2021-Central Tax (Rate) dated: 30.09.2021)

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

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?

i.Whether GST is applicable for the consideration received on sale of sites? If yes, at what rate and on what value?
ii.Whether GST is applicable for the advance received towards sale of site? If yes, at what rate and on what value?
iii.Whether GST is applicable on sale of plots after completion of works related to basic necessities?
iv.If GST is chargeable on any of these transactions, can the applicant collect the GST from the prospective buyers?
v.If GST is chargeable on any of these transactions whether the applicant is eligible for claiming Input Tax Credit that they pay on the expenses they incur on development?

C.T. Department Authority for clarification and Advance Rulings – Certain clarification sought M/s. MED Equipments Hyderabad – Application withdrawn

Whether the units in the impugned Project with carpet area not exceeding 90 square meters and value not exceeding Rs. 45 lakhs, be considered an Affordable residential Apartment, based on its location within the revenue district and outside the jurisdiction of the revenue district of Chennai and hence considered as “ Non-Metropolitan Cities” in terms of Notification No.11/2017-Central tax (rate), dated 28.06.2017 r/w Notification No.-3/2019CT(Rate).

1. Whether GST is applicable on the Common Arca Elcctricity charges collected, on actual basis, by the applicant from the residents or the apartment complex, or not?

2. Whether GST is applicable on the Common area Elcctricity charges collected, with a margin, by the Applicant from the residents or the apartment complex, or not?

What should be the basis or allocation or Common Arca Electricity Charges to the units in the apartment complex?

Whether the input tax credit on solar power panels procured and installed is blocked credit under Section 17(5)(c) and (d) of CGST/TNGST Act, 2017?

Whether HSN applicable to eco-friendly expandable paper wrap (honeycomb paper for wrapping) is 48239013 or 48084090?

I) Whether the supply of Services by the Applicant to M/s UTTAR PRADESH JAL NIGAM is covered by Notification No. 15/2021 Central Tax (Rate), dated 18th November, 2021 r/w Notification No. 22/2021 Central Tax (Rate), dated 31 st December, 2021?

II)  If the supplies as per (I) above are covered by  Notification No. 15/2021 Central Tax (Rate), dated 18th November, 2021 r/w Notification No. 22/2021 Central Tax (Rate), dated 31 st December, 2021, then what is the applicable rate of Tax under the Goods and Services Tax Act, 2017 on such Supplies as made w.e.f. 01.01.2022.

III) In case if the supplies as per (I) above are not covered by the  Notification supra then what is the applicable rate of tax on such supplies under the Goods and Services Tax Act, made w.e.f. 01-01-2022.