Authority for Advance Ruling (AAR)

Advance Ruling is required as to classification of wet wipes and   rate of tax on the sales (supply) of  the same

1.Whether the Temporary Structure (i.e. hall or pandal or shamiana or any other place) built up with Iron/Steel Pillars tight up with Nuts and Bolts (as shown picture enclosed) specially created for functions would be treated as Movable or Immovable property in pursuance to the GST Law ?
2.Whether credit of the tax paid on Iron/Steel Pillars tight up with Nuts and Bolt used for the creation of Temporary Structure (i.e. hall or pandal or shamiana or any other place) especially for functions are admissible under section 16 of the CGST Act, 2017?

Applicability of TDS on GST

Whether input GST credit can be availed by the Applicant on pre-engineered structures which is movable in nature and accounted as “Plant and machinery” and not capitalized as an immovable property?

1.The advance ruling is sought to confirm whether this supply will fall under Schedule III of CGST Act.
2.The advance ruling is sought to confirm whether the supply will be termed as Exports of Goods. If No, then what will be the supply, whether Intra State or Inter State and which Tax will be levied CGST and SGST or IGST.

Whether the contract from Nagpur Environmental Services Ltd (NESL) Nagpur (a 100% subsidiary of the Nagpur Municipal Corporation, Nagpur) for providing services for the management of Non-Network Tanker with the help of GPRS system at Nagpur would be exempt from GST since it falls under the various exempt services in the article 243 W of the constitution of India as well as services rendered to a local authority,

Whether exemption under Sl No. 3A of Notification No. 9/2017-CT(Rate) dated 28/06/2017 applies to the activity of upgrading the navigability of a river, the contractee being the Irrigation and Waterways Directorate.

1. Whether online tendering to be considered as Supply of Goods or Supply of Services.

2. Whether offline tendering to be considered as Supply of Goods or Supply of Services.

3. Under which tariff head the Online Tendering should get taxed.

4. Under which tariff head the Offline Tendering should get taxed.

5. If tendering is service then whether it will be considered as administrative service or specific service.

Classification of Instruments Cluster Whether Fall Under 8708 or 9026/9029.

Whether notifications relating to TDS apply to supply of waste management service to a municipality.