Authority for Advance Ruling (AAR)

Whether Kerala Agro Machinery Corporation(KAMCO) comes under bodies eligible to deduct TDS. If there is any arrangement to avail exemptions from the TDS deduction. 

1.Classification of any goods or services or both:

2. Determination of time and value of supply of Which goods or services or both

3.Determination of liability to pay tax on any goods or services of both

Whether the provision of specified medical instruments by the applicant to unrelated partners like hospitals, labs etc. for use without any consideration constitute a supply or whether it constitutes movement of goods otherwise than by way of supply as per provisions of CGST/SGST Act,2017.

1.What is the applicable GST SAC cod and the GST rate applicable for the supplies made by it to M/s. Apollo Med Skills Limited (AMSL). 
2.Is it a composite supply or a mixed supply
3.Whether the service is exempted vide Notification No. 12/2017 -CT(Rate) dated 28.06.2017.

1.What is the correct classification of goods manufactured by the applicant viz., “Automotive Seating System”? 
2. Will it fall under CH 87089900 attracting GST @ 28% or under CH 940199990 attracting GST @ 18%

1. Whether the services provided to Indian Institute of Technology Madras will qualify for exemption under Serial No. 66 of Notification No. 12/2017 – Central Tax (Rate) dated 28th June 2017, considering it to be an educational Institution. 
2. Whether rate of tax on services provided to Indian Institute of Technology Madras is nil as per Serial no 3 of Notification No 12/2017 – Central Tax (Rate) dated 28th June 2017.

Whether supply of services by India Branch to customers located outside India liable to GST in the light of Inter Company Agreement.

Whether "Damodar Valley Corporation" is covered under the definition of the term 'Government Entity'.

Q.1. Advance Ruling is required in respect of Sl.No. 1 to 5, 7 to 9 as to whether the services rendered by them are exempted or not under the Notification No. mentioned against each Sl.No.
Q.2 In respect of services rendered by them  through tender contractors as mentioned in respect of Sl.No. 1 to 9 are exempted or not under the Notification No. mentioned against each Sl.No.
In respect of Sl.No.10 to 12  instead of reverse charge they collected tax under direct charge from the service availers who are registered with GSTN w.e.f 25.01.2018 and whether it can be regularized  or not.
Q.3. In respect of Sl.No.14 they are collecting charges for laying of cables alongside roads and collecting road cutting charges as well as annual rent. They require advance ruling as to whether composite supply can be applied or not for classifying the said service as renting of immovable property service and reverse charge can be applied or not for collecting GST as per S.No. 5A of Notification 13/2017 CT(R )dated 29.06.2017 as amended form the telephone operators who are GSTN holders.
Q.4. In respect of S.No. 13 full exemption is applicable or not as noted against the Sl.No.
In respect of S.No. 15 the renting of immovable property service rendered by us as a local authority to (i) pure State Govt. Offices, (ii) Central Government Offices, Co-operative societies, (iii) Nationalised Banks are fully exempted nor not as per Sl.No. 8 of Notification 12/2017 dated 28.06.2017.

Whether the activities of construction carried out by the applicant for its customer under the Construction Agreement, being composite supply of works contract are appropriately classifiable under Heading 9997, and chargeable to CGST @ 9% under S.No.35 of Notification No.11/2017- CT(Rate) dated 28.06.2017.