Authority for Advance Ruling (AAR)

What is the rate of GST applicable on tobacco leaves procured at tobacco auction platforms or directly from farmers, which are cured and dried by farmers themselves?

What will be the applicable rate of tax if the applicant purchases tobacco leaves form other dealers who have purchased them from farmers, for the purpose of trading?

What will be the applicable rate of tax if the applicant segregates the tobacco into grades depending upon their size (width), colour /shade, length, texture of the leaf etc., and sells such graded tobacco leaf?

What will be the applicable rate of tax if the tobacco leaves are butted and sold to other dealers?

What is the applicable rate of tax if the applicant gets the tobacco leaves re-dried without getting them threshed and sold them?

What will be the applicable rate of tax if the applicant gets the tobacco leaves threshed and re-dried?

What will be the applicable rate of tax if the applicant gets the tobacco threshed and re-dried on job work basis at others’ premises and then sells such threshed and re-dried tobacco leaves to others?

1. What is applicable rate of GST on Entry Fees collected for allowing entry into Municipal Park SubhashUshyan.
2. What is applicable rate of GST on ticket charges for toy train facility provided in the park.
3. What is applicable rate of GST on ticket charges for pedal boat facility provided in the park.

Whether TDS provision under GST Act is applicable to the Co-operative Society since it is Registered under Tamil Nadu Cooperative Society Act of 1975 and not under society registration act 1860 (21 of 1860)

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

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

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

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?

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?