Authority for Advance Ruling (AAR)

1. Whether product i.e., interactive flat panels (IFPS) being traded by applicant qualifies under chapter heading 84714190?

2. Rate of tax applicable in such goods is 9% CGST and 9% SGST in terms of entry no 360 of schedule III of notification no. 3/2017- central tax dated.28.06.2017

1.Whether Jal Jeevan mission is correct in classifying the services of M/s Call Me services provided to the government entities as exempted services?

2.Whether the services are exempt under notification no.12/2017 central tax dated. 28.06.2017

Applicability of GST rate of 12% on receipt of contract for new construction of CBD railway station, platform, parking, building and all other civil construction within the boundary of station as per entry no.3 (V) of Notification No.11/2017 – Central tax (Rate) dated .28.06.2017.

Whether roof mounted Air-Conditioning unit especially for use in railway coaches (manufactured as per railway design) classified under HSN 84151090-IGST @ 28% or under HSN 860799-IGST @ 18% as parts of Railway Coaches/Locomotives?

1) Whether the supplies made under Cost Centres D, G and H (to the extent of training services) of contract 'Rs-10' to DMRC are to be considered as independent supplies of goods and services and GST rate applicable depending upon the nature of activity performed under such cost centres.

2) Whether the supplies made by all the Cost Centres of RS-10 Contract of DMRC are to be considered as 'composite supply' as defined under Section 2(30) of the Central Goods and Service Tax Act 2017 ('CGST Act') read with Section 8(1) of the CGST Act, thereby considering the supply of rolling stock undertaken under Cost Centre B and C as the principal supply and levying GST at 5% (upto 30 Sept 2019), 12% (from 1 Oct 2019 till 30 Sept 2021) and 18% (with effect from 1 oct 2021) on the entire contract value.

a. Classification of parts and accessories suitable for use solely with the hearing aids
b. Rate of tax on supply of such parts and accessories which are suitable for use solely with the hearing aids
c. Whether such parts and accessories, suitable for use solely with the hearing aids are exempt by virtue of Sl. No. 142 of  2/2017-CT(R) as amended from time to time

1. Whether the services being provided by the applicant as contained in the annexure 1 to the Service contract between the applicant and M/s Isha Outreach is exempt under entry no. 57 of Notification No. 9/2017-Integrated Tax (Rate) dated 28th June 2017?
2. If no for point (1), Whether such service is exempt under any other notification?

Whether the donation amount is taxable under GST or not? If taxable whether the rate of GST applicable on the said donation is 18% or not?

1. Whether the activity proposed to be undertaken by the Applicant, of printing stationery items such as question papers, admit cards, answer booklets, SSLC Pass Certificate, the overprinting of variable data and lamination, fail marks cards, Circulars, ID cards and other formats used for and during examinations, envelopes for packing answer booklets on contract basis for the Karnataka Secondary Education Examinations Board, and utilized for the conduct of examinations, would constitute a supply of service to an "educational institution" as defined in Notification 12/2017 CT (R)?
2. If the answer to the above Question 1 is yes, then whether the service provided to educational institutions, specifically the Karnataka Secondary Education Examinations Board by way of printing of stationery pertaining to the conduct of examination would be covered by Sr. No. 66 (Heading 9992) of Notification No. 12/2017-Central Tax (Rate), as amended and subject to Nil rate of tax?

1. Whether KTBS can be classified as "educational institution" for the purposes of applicability of GST on printing services provided to it by the Applicant?
2. Alternatively, whether KTBS can be classified as "State Government" for the purposes of applicability of GST on printing services provided to it by the Applicant?
3. Whether the rate of tax being charged at present by printers on the printing of textbooks supplied to KTBS, i.e., @12%, is correct, or whether any exemptions or lower rate of tax would be applicable on the said contracts for printing and supply of school textbooks.