Authority for Advance Ruling (AAR)

Whether the supplies provided by the applicant to Kolkata Municipal Corporation shall be considered as divisible supplies and what would be its taxability under the GST Act.

i. Applicability of GST on Insurance premium paid towards launch services.
Ii. Applicability of MoF Notification No. 09/2017-Integrated Tax (Rate) dated: 28-06-2017

A. Whether GST would be applicable on interest free Security Deposit?
B. Whether above service is taxable under GST?
C. In case above service is Exempt from GST, how would be accountable under GST?

i. Whether the tax invoice proposed to be issued by the assesse satisfies section 31 of GST Act?
ii. Whether the tax invoice proposed to be issued by the assesse satisfies Rule 46 of GST Rules?
Iii.  Whether the total amount (inclusive of GST) shown in the main portion of the bill be interpreted as the taxable value under section 31 of GST Act and Rule 46 of GST Rules?

i. For composition tax payers what is the applicable rate of GST for the manufcturing of sweet and namkins and selling the goods over the counter not having any facility of restaurant or hotel or not a part thereof and not giving for human consumption at the place of shop

1. Applicability of GST rate 5% on marine engines pertaining to HS code 8407 and its spare parts without considering its general tax rate as per the entry of Schedule I, Sl.No.252 of GST Act dated 28.06.2017, being this engine forms a part of fishing vessel of HS code 8902.
2. Applicability of GST rate 5% on marine engines pertaining to HS code 8407 and its spare parts without considering its general tax rate as per the entry of Schedule I, Sl.No.252 of GST Act dated 28.06.2017, being this engine forms a part of boats of HS code 8906 being supplied to defence department and other agencies used for patrolling/flood relief and rescue purposes.

1. Whether the claim of expenses incurred to handle the Cost Free Distribution Sarees & Dhothies and Cost Free School Uniform Scheme and supply to Revenue Department/Social Welfare Department will attract 18% GST or not.
2. If yes whether the Handling Charges related to Pre-GST period 2015-16 and 2016-17 will also attract GST or not.

1.Whether services rendered for foreign companies (which do not have any business place/agency in India) in India is considered as an export or not?

2. Whether services provided in respect of goods that are being exported are also considered as Export of services?

Whether Fusible Interlining Fabrics of Cotton (FIFC) fall for classification under HSN Code 5903 or under Chapter 52 (heading depending upon weightage of cotton in the fabrics)

Whether the services provided by the applicant to GHMC are exempt under SI.No.3 of Notification No.12/2017?