Authority for Advance Ruling (AAR)

1. Whether they are required to pay GST under reverse charge in terms of Notification No. 13/2017 dated 28-06-2017 while making payment to PWD, Uttarakhand for construction of road;

2. What is the time of supply when advance payment is released to PWD, Uttarakhand.

3. Whether the amount deposited with Central Fund i.e Uttranchal CAMPA and reimbursed by MEA considering as part cost of the road is liable for GST.

1. whether supply of pure food items such as sweetmeats, namkeens, cold drink and other edible items from a sweetshop which also runs a resturant is a transaction of supply of goods or a supply of service;

2. what is the nature and rate of tax applicable to the following items supplied from ground floor of a sweetshop in which restaurant is also located on the first floor and whether the applicant is entitled to claim benefit of input tax credit with respect to the same;

3. sweetmeats, namkeens, dhokla etc commonly known as snacks, cold drinks, ice creams and other edible items;

4. Ready to eat (partially or fully pre-cooked/packed) items supplied from live counters such as jalebi , chola bhatura and other edible items;

5. Takeaway order of sweetmeats or namkeens by a person sitting in the restaurant of a sweetshop when such products are not consumed within the premises of the applicant but are takeaway.

The applicant wishes to know whether clause(vi)(a) of Sr. No. 3 of table of Notification No. 11/2017-Central Tax(Rate) dated the 28th june, 2017 is applicable on the works contract services received by it. And determination of liability to pay tax.

Applicant of Notification no. 11/2017 Cebtrak Tax (rate) dated 28-06-2017

Whether the Residential Dwelling Unit taken on Lease from Various Individuals/Owners for Sub Leasing the same Residential Dwelling unit to Corporates as well as Individuals for Residential Purposes along with various amenities such as Furniture, Appliance, Cleaning, Security, Pest Control, AC Service etc. is Exempt Supply as per the Entry No. 12 of Notification No. 12/2017- Central Tax (Rate) dated 28th June 2017.

Classification of Goods and rate of Tax

Whether ‘Bike Locks’ used for motorized Bicycle are classified and taxable under HS-8714 (Parts and Accessories of Bicycle & other Cycle).

Under which Chapter Heading / Service Code our activity  will classify ?

1. Classification of any  goods or services or both;

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

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

The applicant seeks advance ruling over the applicability of Ocean freight Charges and System of double taxation with respect to import of raw materials of fertilizers.