Authority for Advance Ruling (AAR)

1. Whether the input tax credit availed by the applicant in respect of capital goods received prior to 01 July 2017 is admissible to the applicant?

2. Whether while determining the liability to pay tax on the outward supplies made by the applicant, the applicant can adjust the input tax credit in respect of the capital goods procured by it prior to 01 July 2017?

Whether the promotional product would qualify to be a supply liable to GST and whether the supply of the main product with free product would fall within the mischief of a mixed.

But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their letter dated 02-04-2019.

a) Whether room rent and food supplied in the room constitute mixed supply? If yes what is the rate of GST on such supply or otherwise?

b) The company supplies food in a day out package along with sports activities, whether it constitutes mixed supply? If yes what is the rate of GST otherwise?

c) If any person avails restaurant facilities only, what is the percentage of the GST ?

d) The Corporates book rooms/halls for their meeting & other occasions and food is supplied as a complimentary, whether it constitutes mixed supply? If yes what is the rate of GST ?

e) If Food is supplied along with liquor, what is the rate of GST ?

f) If Food & liquor is supplied to the room, what is the rate of GST ?

g) If food, liquor, along with accommodation and sports services, does it constitute mixed supply.  If yes, What is the rate of GST ?, otherwise what is the GST rate ?

h) In case the company provides accommodation services, food services and sport services, whether is it eligible to take Input tax Credit on food items, maintenance activities and other incidental expenses?

i) If company eligible to take input tax credit on food items, where it constitutes mixed supply?

j) The company also runs Ayurvedic SPA Clinic. If ayurvedic Treatment is included as part of the package, what is the rate of GST?

k) If soft drinks are supplied along with food, Whether it constitute mixed supply? If yes, what is the GST rate; otherwise, What is the GST Rate?

l) If soft drinks are provided in a day out package, what is the GST rate?

But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their letter dated 13-03-2019

1.Whether the transaction between Applicant and lessee is outside the purview of GST as a transaction in immovable property? 
2.If not, what is the appropriate classification and rate of GST?

classification of any goods or services or both (“FANTA FRUITY ORANGE”)

classification of any goods or services or both (“FANTA FRUITY ORANGE”)

Determination of the liability to pay tax on any goods or services or both.

Whether ITC on Motor Car purchased for Demo purpose can be availed as credit on capital goods & set off against output tax payable.

What is the appropriate classification and applicable rate of the Products namely U-Bolt, Screws Bolts and Nuts, Spring Pins and Bushes manufactured and supplied by the Applicant?

Whether the inputs sent to the job-worker and consumed in the process of galvanisation should be treated as supply in terms of section 143(3).