Authority for Advance Ruling (AAR)

Application withdrawn by the Applicant

Application withdrawn by the Applicant

i) Whether GST would be leviable on export of pre-packaged and labelled rice up to 25 Kgs, to foreign buyer ? 

ii) Whether GST would be applicable on supply of pre-packaged and labelled Rice up to 25 Kgs, to exporter on “bill to ship to” basis i.e., bill to exporter and ships to customs port. Exporter ultimately exports the rice to foreign buyer ? 

iii) Whether GST would be applicable on supply of pre-packaged and labelled rice up to 25 Kgs, to the factory of exporter. Exporter will export the rice ?

 iv) Whether GST would be applicable on goods procured from other party at concessional rate of 0.10 % (0.5 % +0.5 %) as per notification 40/2017 or 41/2017 and export the goods directly to foreign buyers for pre-packaged and labelled rice up to 25 Kgs, at 5%?

1. Services provided by the applicant to the school students by way of transportation of students and staff as the services provided to the school (Educational Institute)

 2. Services provided by the applicant as mentioned above, as exempted from GST as per the Serial No.66 of Notification No.12/2017 – Central Tax (Rate) dated 28th June 2017 or any other applicable provision of the Act.

Whether printing of pre-examination items like hall tickets, question paper, OMR sheets Answer booklet for conducting examination by the educational boards be treated as exempted supply of service in terms of Sl. No.66 of Notification No. 12/2017-CGST(Rate) dated 28-06-2017 as amended by Notification No. 2/2018-CT(Rate) dated 25-01-2018? 

Whether printing of post examination items like mark sheets, Degree certificate, grade sheets, rank sheets, rank cards, certificates to educational boards, after scanning the OMR sheets and processing of data in relation to conduct of examination be treated as exempted supply by virtue of Sl. No. 66 of Notification No. 12/2017-CGST (Rate) dated 28-06-2017 as amended by Notification No. 02/2018-CT(Rate) dated 25-01-2018?

Query 1: What is classification and Tax rate for “FISH PROCESSING”.

1. What is the classification of the service viz., “Maintaining the micro-compost centres and processing the wet waste provided by the Greater Chennai Corporation at designated locations in North Region Zones 1,2,3,4,5 in Chennai? 

2. Whether the aforesaid service provided by the Applicant is entitled to exemption under Serial No.3 of Notification No.12/2017-Central Tax (Rate), dated 28.06.2017, as amended from time to time?

Application withdrawn by the Applicant

Query 1 – Whether the applicant is eligible to take input tax credits as inputs/capital goods or input services of the items used in Design, engineering, Installation of 10.2 MW of the Solar Power plant as per MNRE & IEC standards wherein the generation of electricity from such solar plant is used for captive consumption. Query 2 – Whether the applicant is eligible to take input Tax credit for inputs and services for running the solar plant.

1. In the below mentioned situation whether the amount of stipend so received from the industry partner by Logskim and paid to trainees without making any deduction, is chargeable to tax under the CGST Act? 

2. Whether the sale of Uniforms and shoes and the amount of Insurance Premium sold to the industry partner at cost without any margin/markup is chargeable to tax under the CGST Act?

 3. Whether the interpretation of law as made by us in point 16 to this form is correct?