Authority for Advance Ruling (AAR)

Whether Notification No.45/2017 – Central Tax (Rate) dated November 14th, 2017 is applicable on supply of trucks and its spare parts to Public Funded Research Institutions?

Whether delivery of spares by JNSIPL, Karnataka (i.e. the applicant) would constitute a supply under Schedule I of the CGST Act, 2017, by the applicant to JNSIPL, Maharashtra?

Whether under Reverse Charge Mechanism, IGST should be paid by the importer on ocean freight on the case of CIF basis contract?

What is the HSN Code and rate of tax payable under GST Act for the e-campus solutions supplied by the applicant?

1.Whether the medicines, consumables and implants used in the course of providing health care services to in-patients for diagnosis or treatment would be considered as "Composite Supply" and accordingly eligible for exemption under the category "Health Care Services?"

2.Whether ITc is eligible for obligatory services provided to In-patients through outsourcing

Whether on the facts and in the circumstances given in the application, when the time of supply can be considered to occur with respect to providing continuous supply of services in the nature of renting of immovable properties  in situations

Classification of LPG Conversion Kit for Automobiles

classification for the supply of “Tamarind Fruit (undried)”

Whether on the facts and in the circumstances given in the application, when the time of supply can be considered to occur with respect to providing continuous supply of services in the nature of renting of immovable properties to Government, Government Agencies, Court in situations

Whether the Tobacco leaves attracting tax at the rate of 5% on forward charge or whether such Tobacco leaves can be classified as Unmanufactured tobacco ;tobacco refuse {other than tobacco leaves} (other than bearing brand name)
Unmanufactured tobacco (without Lime tube)-bearing a brand name Unmanufactured tobacco (with lime tube)-bearing brand name other manufactured tobacco and manufactured tobacco substitutes: “Homogenized” or “reconstituted” tobacco: tobacco extracts and essences (including biris) which attract a rate of tax 28%.