Authority for Advance Ruling (AAR)

i) What tax should be charged on ex-factory inter-State supplies made by them?

1.   Whether coal rejects to be disposed of by way of sale at very nominal price by the power plants of the applicant attracts levy of compensation cess @ Rs. 400/- per MT?
2.   Whether coal rejects to be supplied by the power plants of the applicant is covered under HSN 2701 for levy of compensation cess @ Rs. 400/- per MT?
3.   Whether coal rejects to be disposed of by way of sale at very nominal price the power plants of the applicant is covered for exemption from compensation cess vide Notification No. 01/2017-Compensation cess (Rate) dated 28.6.2017 vide S. No. 41A?
4.    Whether coal rejects to be disposed of by way of sale at very nominal price the power plants of the applicant is covered under any other exemption notification for exemption from levy of compensation cess?

1. Classification of Royalty Payment, and the rate of GST applicable on extraction of iron.            

2. Taxability and Classification for payment made towards National Mineral Exploration Trust(NMET) Fund, District Mineral Foundation (DMF) Fund, Goa Mineral Ore Permanent Fund Trust (GMOPET) and if held in affirmative, rate at which GST is Payable  in relation to extraction of iron

1. Whether the assessee/dealer which publishes law journals in print and sells the same content that is in books in an electronic form in DVD’s/CD’s with a software to search and read it in computers and hand held devices come under the category of ‘E-book’, so that it can avail the benefit of notification dated 26.07.2018 in respect of E-book? 
2.  Whether the liability on the sale of DVD/pen drive which contains printed version of law citations can be adjusted against the available ITC?
3. Whether the liability on sale of e-book of printed version of law citation can be adjusted against the available ITC?
4. Whether the balance of ITC after adjustment accrued on the purchase of paper and other material can be reversed while filing GSTR 9?

1. Whether there is any purchase/sale involved in the process of auction of agricultural produce (cotton) conducted by the Namakkal  Agricultural Producers  Co-operative Marketing Society?
2. Whether our Society is liable to pay tax under Reverse Charge Mechanism in the capacity of being an auctioneer?
3. Whether service tax payable on receipt of Commission, Godown rent, Interest, in respect of service provided to agricultural produce?
4. Whether or not the merchants (Registered person) who directly purchase cotton from the agriculturist through auction conducted by the society is liable to pay tax on the basis of Reverse Charge Mechanism

1.Whether there is any purchase/sale involved in the process of auction of agricultural produce (cotton) conducted by the Tiruchengode Agricultural Producers  Co-operative Marketing Society?
2. Whether our Society is liable to pay tax under Reverse Charge Mechanism in the capacity of being an auctioneer?
3. Whether service tax payable on receipt of Commission, Godown rent, Interest, in respect of service provided to agricultural produce?
4. Whether or not the merchants (Registered person) who directly purchase cotton from the agriculturist through auction conducted by the society is liable to pay tax on the basis of Reverse Charge Mechanism?

1. Whether there is any purchase/sale involved in the process of auction of agricultural produce (cotton) conducted by the Rasipuram Agricultural Producers              Co-operative Marketing Society?
2. Whether our Society is liable to pay tax under Reverse Charge Mechanism in the capacity of being an auctioneer?
3. Whether service tax payable on receipt of Commission, Godown rent, Interest, in respect of service provided to agricultural produce?
4. Whether or not the merchants (Registered person) who directly purchase cotton from the agriculturist through auction conducted by the society is liable to pay tax on the basis of Reverse Charge Mechanism?

1.    To clarify the classification of foot/ floor mats which are designed to be used solely and principally only by motor vehicle manufacturers as par and accessories of motor vehicle and are made of Carpets falling under Chapter 57.
2.    To clarify the classification of foot/ floor mats which are designed to be used solely and principally only by motor vehicle manufacturers as par and accessories of motor vehicle and are made of PVC Plastic falling under Chapter 39.
3.    To clarify the classification of foot/ floor mats which are designed to be used solely and principally only by motor vehicle manufacturers as par and accessories of motor vehicle and are made of top layer of carpets falling under Chapter 56 and lower layer of PVC Plastic falling under Chapter 39.

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?”

1. Whether the design & Development services provided by Lear India to Lear entities  situated aboard would amount to Export of service.

2. Whether the design & Development services provided by Lear India to Lear entities situated aboard would  fall under the category of OIDAR services.