Authority for Advance Ruling (AAR)

Brief of the Case :- Appllicability of GST on ENA?

Summary:- Since the applicant is neither supplier of ENA nor he proposes to undertake supply of ENA, therefore, the application for advance ruling has  not been admitted.

Brief of the case-Whether the product/s being manufacture by the applicant fall under HSN 2106 or 3004?

Summary- All the goods being manufactured by the applicant which are mentioned in the drug license issued to the applicant by the competent authority and have the labels as per standards prescribed under the Drugs and Cosmetics Act, 1940 can be classified under HS code 3004.

Classification of fusible interlining cloth

Rectification of order dated 21/10/2019

Whether he is liable to pay GST  on supply of goods through PDS

The correct classification  of  Seats & Berth for the Railways Running Stock- the Coaches to be given, in order to avoid any dispute in future.

Whether the Goods and Services Tax is applicable on the accounting entry made for    the    purpose    ofIndian accounting requirements in the books of accounts of Project Officer for salary cost of Expat employees.

1. Whether the supply of mere labour without material to the main contractor who is supplying the Contract Service", is covered under the purview of "Works Contract Service? and

2. Whether the reduced rate of GST (12% from 18%), as approved in 25th GST Council Meeting dated  18.01.2018 is applicable to such supply of mere labour force/ work to contractor engaged in supply of "works Contract Service"?

Whether APSPDCL & APEPDCL is a Government authority/ Government Entity or not?

What is the applicable rate of GST on work agreement entered into with the APSPDCL &  APEPDCL.

Under which Notification the work would fall, for discharging the GST liability?

Whether for the value of materials recovered from RA bills issued on cost recovery basis by APSPDCL & APEPDCL is liable to tax under RCM as per Notification No.13/2017 Central Tax (Rate) dated 28.06.2017 or not ?

1.Whether APSPDCL & APEPDCL is a Government authority/ Government Entity or not?

2.What is the applicable rate of GST on work agreement entered into with the APSPDCL &  APEPDCL.

3.Under which Notification the work would fall, for discharging the GST liability?

4.Whether for the value of materials recovered from RA bills issued on cost recovery basis by APSPDCL & APEPDCL is liable to tax under RCM as per Notification No.13/2017 Central Tax (Rate) dated 28.06.2017 or not ?