Authority for Advance Ruling (AAR)

1.Whether the sale of bakery products such as cakes, pastries, sandwiches, savouries, biscuits, slice cakes, bread, rusk and other ready-made items, which are fully manufactured at the Corlim factory and sold through bakery outlets without any cooking, preparation or processing, constitutes a supply of goods under GST ?

 2. Whether preparation and sale of semi-finished goods such as pizzas at the outlets, wherein pizza base and toppings are supplied from the factory and are blended/prepared at the outlet upon customer order, constitutes restaurant service? 

3. Whether the Applicant is permitted under GST Law and basis the principles laid out in circular 164-para 3 and para 4 to 1. charge GST as goods for items sold without preparation, and 2. Charge GST as services for items involving preparation/ cooking subject to maintain a separate billing series, accounting records etc.?

Applicability of a notification issued under the provisions of the Act. Specifically, classification of bio compostable carry bags under Chapter 39 (HSN 39232990) and whether they are covered under Schedule I of Notification No. 9/2025 - Central Tax (Rate) attracting 5% GST.

1. Whether supply of online training services (delivered through live/recorded digital platforms) shall qualify as “online information or database access retrieval service” under HSN 998433 (i.e. On-line video content) or should be covered under HSN code 999293 (i.e. Commercial Training and Coaching Services)? 

2. Determination of the tax liability under the CGST and SGST Acts especially when the student is based in a state outside Rajasthan?

Whether supply of manpower service to both Government Polytechnic, Bhubaneswar and RWSS Division, Office/ Sub-Division Office across Odisha under Addl. Secretary to Government & Administrative Officers, OWSM are exempted from GST as per Sl. No. 03 of Notification No. 12/2017-СT (Rate) dated 28.06.2017.

I. Whether the agreement entered into by the applicant with the customers for construction of villa results in a supply of goods or services considering the fact that the entire construction is proposed to be outsourced to a contractor? 

II. If the answer to the above question no 1 is in affirmative, 

(a) whether such supply is classifiable under heading 9954 ( xii) and chargeable to CGST at 9% and SGST at 9% under Sl. No. 3 of Notification No. 11/2017- Central Tax (Rate) dated 28.06.2017 as amended OR

(b) Classifiable under heading 9954 (ia) and chargeable to CGST at 3.75% and SGST at 3.75% under Sl. No. 3 of Notification No. 11/2017- Central Tax ( Rate) dated 28.06.2017?

 III. If it is held that the supply is classifiable under the heading 9954 (ia) and chargeable to CGST @ 3.75% and SGST @ 3.75% under Sl.No. 3 of Notification No. 11/2017- Central Tax (Rate) dated 28.06.2017, then whether the consideration for construction as per the construction agreement can be treated as value of supply when there is a separate agreement for sale of land?

I. "Whether the applicant is liable to pay GST on the share of fees received from colleges in respect of the C-ECLS (Comprehensive Emergency Care and Life Support) course offered to the students of MBBS in RGUHS affiliated medical colleges?" 

II. "Whether the applicant is liable to pay GST on the share of fees received from colleges in respect of the ENLS (Emergency Nursing Care and Life Support) course offered to the students of Nursing in RGUHS affiliated nursing colleges?"

 III. "Whether the applicant is liable to pay GST on the share of fees received from colleges in respect of the BCLS (Basic Care and Life Support) course offered to the students in RGUHS affiliated medical colleges? 

IV. "Whether the applicant is liable to pay GST on the fees collected from students in general (other than medical students) in respect of the BCLS Course?" 

V. "Whether the applicant is liable to pay GST on the fees collected/share of fees received from colleges in respect of renewal of certificate for c-ECLS/ENLS/BCLS course?"

The applicant is into the business of providing of supply of pure labour services to various single residential dwelling unit. It should be noted that we are not supplying labour services to residential apartments. As stated earlier, we are supplying pure labour services only to stand alone residential dwelling units. We are not supplying any material whatsoever and our services are restricted to supply of pure labour services only. In view of the above, the applicant seeks advance ruling on the question of taxability or otherwise of supply of pure labour services under the CGST/KGST Acts 2017.

Under which HSN code would the sale of the mentioned blends of biodiesel and high-speed diesel fall?

 (a) B20 (Biodiesel 20% + HSD 80%) 

(b) B30 (Biodiesel 30% + HSD 70%) 

(c) B40 (Biodiesel 40% + HSD 60%) 

(d) B50 (Biodiesel 50% + HSD 50%) 

(e) B60 (Biodiesel 60% + HSD 40%) 

(f) B70 (Biodiesel 70% + HSD 30%)

Whether rebates received from HSBC for payment of Excise duty through Corporate Card, is liable for GST?

a) Whether Marginal Scheme is Applicable to me on used car purchase and sale? 

b) HSN Code and Rate of Tax and Assessable Value? c) Any other Suggestion?