Authority for Advance Ruling (AAR)

The issue relates to applicability of Entry 3(vi) & 3(ix) of Notification No.11/2017-CT(Rate) dated-28.06.2017(as amended) & determination of transaction value for the purpose of calculation of GST on capital subsity received/receivable by the applicant.

    
The issue relates to applicability of Entry 3(vi) of Notification No.11/2017-CT(Rate) dated-28.06.2017(as amended) & determination of transaction value for the purpose of calculation of GST on capital subsity received/receivable by the applicant.

1. Whether our service provided to recipient of foreign country will be considered as export and zero rated supply?
2. Commission paid to foreign agent who is non resident of India and he does not have any permanent establishment or business connection in India then what is liability of GST on such commission payable to foreign agent related to service provided out of India?

1. Whether liability to pay GST on reverse charge arises if amount is paid as interest on late payment of invoices of imported goods? If yes, then at what rate?
2. Whether liability to pay GST on reverse charge arises if amount is paid for reimbursement of Stamp tax paid as a pure agent by M/s. Enpay, Turkey on our behalf? 

Whether the applicability or determination of liability to pay Tax on our said goods at 5% GST rate is legally correct and in order in terms of Schedule-I of Notification No.1/2017-Integrated Tax(Rate) or not?”
(supply of “Solar DC Cables”, for use as Parts in the manufacture of Solar Power Generating System)

The issue relates to applicability of Entry 3(vi) of Notification No.11/2017-CT(Rate) dated-28.06.2017(as amended) & determination of transaction value for the purpose of calculation of GST on capital subsity received/receivable by the applicant.

What would be the classification of “Flavored Milk”?

What would be the classification of “Flavored Milk” sold under trade name of Power Sip?

Whether the Service of Work Contract provided by the Applicant as sub-contractor  are taxable at the rate of 12% for the period prior to 25.01.2018 when Notification No. 11/2017-CT (Rate) dated 28.06.2017 was amended by Notification No. 01/2018-CT (Rate) dated 25.01.2018.

Whether supply of Aluminium Foil Type Winding Inverter Duty Transformer classifiable under Chapter Heading 8504 and parts of Transformer supplied / to be supplied for initial setting up of solar project falls under Sr. No. 234 in Schedule-I to Notification No. 01/20017-Central Tax (Rate) dated 28th June, 2017 and liable to Central GST at the rate of 2.5% along with State GST at the rate of 2.5%?