Authority for Advance Ruling (AAR)

Whether the applicant is eligible to claim credit of the GST charged by vendor at the time of supply of goods and services to it, which are used for carrying out the following activities for setting up of MRO facility which will be rented out:
a. Civil Work
b. External Development Works

Whether supply of stores in foreign going vessels is export

Whether TDS is deductible on supply of solid waste conservancy service to a municipality

Whether co-owners of a jointly held property are liable to pay tax as an association of individuals

1.  Whether parts namely Starter Ring Gear Flywheel Assembly, Starter Ring Gear and Universal joint Cross (U.J. Cross) supplied for use in motor vehicle is classifiable under HSN 8708 or 8483?
2.  What is the applicable rate of GST i.e. 28% or 18% on parts namely Starter Ring Gear Flywheel Assembly, Starter Ring Gear and Universal joint Cross (U.J. Cross) used in motor vehicles?

Whether flavoured milk is taxable at the rate 5% under Schedule IV of the GST Act.

Is an obligation to refrain from an Act, or to tolerate an Act or a situation treated as supply of Goods/Services (Schedule II U/s 7 Scope of Supply).

1.Whether their product K juice Grape fail under category of fruit beverages or fruit based drinks?
2. What is the rate of tax and HSN code for their prodct name?
3.Is there any preserved percentage of fruit or pulp in the beverages to call them as carbonated fruit beverages or drinks under GST Act?

1. Whether Supply of Engineering, Procurement & Construction (EPC) contract for establishment of Integrated Cryogenic Engine & Stage Test facility (ICET) where in both goods and services are supplied can be construed to be a Composite Supply in terms of Section 2(30) of CGST Act, 2017?
2. If Yes, Whether the Principal Supply in such case can be said to be “Establishment  of Fluids Servicing System (FSS)” can be taxable at 5% GST vide notification No. 45/2017-Central Tax (Rate) dt 14th November, 2017?
3. If Principal Supply taxable at 5%, whether the entire transaction in the contract is taxed as per the rate applicable to Principal Supply

1.  Whether input tax credit of GST in respect of inputs/ capital goods used or intended to be used for creation of covered logistics facility space (warehouse) to berentedout for storage purposes be eligible for input tax credit under the provisions of section 16 and 17 of the CGST Act, 2017?
2.  Whether input tax credit of GST in respect of inputs in form of goods and services be eligible if the goods and services are consumed and used in construction of covered logistics facility spacewhen the said input tax credit would be utilizedin order to discharge and pay CGST and HGST/ IGST on rentreceived from tenants of the warehouse?