Authority for Advance Ruling (AAR)

Whether applicant should charge GST @12 % for service provided to NCBS as per Notification No 24/2017 Central Tax (Rate) dated 21-09-2017 ?

a) Whether the applicant raise the tax invoice addressed to the foreign buyer and delivery to applicant works by paying output GST and claiming back by the applicant as input GST?
OR
b) Whether applicant raise self-invoice by paying the output GST and claiming back by the applicant as input GST?
OR
c) Whether the applicant raise the tax invoice addressed to the foreign buyer by paying the output GST under reverse charge mechanism?
                                                                                   OR
d) Applicant seeks the procedure to be followed under GST Act for discharging GST liability.

A.Whether the service of transportation of goods from Magdalla Port, Surat to its General Lighterage Area of Magdalla Port (From where the Mother Vessel are anchored) or vice versa, is covered under exemption contained at Sr. No. 18 of Notification No. 12/2017-Central Tax (Rate)?
B.Whether the service of above transportation falls in the definition of ‘Inland waterways’?
Applicability of a notification issued under provisions of CGST Act (works contract for units processing milk(dairy)

a.What is tax rate of SGST and CGST under Goods and Service Tax Act?
b.And which HSN code will apply?

The Applicant sought Advance Ruling on following questions:  

1. Applicable GST rate on renting of motor cab service.

2. Whether ITC will be available to the recepient on the renting of motor cab service for transporation of employees?  

Whether the applicant is  eligible to claim exemption benefit under Sr.No.3 of Notification No.12/2017-Central Tax (Rate) dated 28.06.2017 for Pure services (supply of manpower, security service) provided to Central Government, State Government, Local Authorities, Governmental Authorities

a.Whether the service of transportation of goods from Magdalla Port, Surat to its General Lighterage Area of Magdalla Port (From where the Mother Vessel are anchored) or vice versa, is covered under exemption contained at Sr. No. 18 of Notification No. 12/2017-Central Tax (Rate)?
b.Whether the service of above transportation falls in the definition of ‘Inland waterways’?

Whether, under given facts and circumstances, is benefit of reduced rate as provided under Entry Number 3(v)(da) of the Notification No.11/2017-Central Tax (Rate) as amended by Notification No.01/2018-Central Tax (Rate) dated 25.01.2018, available to the applicant for houses constructed with a carpet area of 60 square metres per house?”

A.Determination of the liability to pay Tax on sales of Gas sold in Bottle to Commercial Customer and Gas sold in Bottle to Domestic Customer.
B.Entire I.T.C. @ 18% eligible on Purchases of LPG Gas (bulk) through Tanker?

Whether the Contract with Railtel Corporation of India ltd. will fall under the Notification 24/2017-Central Tax (Rate) Sr.No.3(iv)-Construction Service or Original Work to Government Authority, and the rate of tax applicable be 12%?