Authority for Advance Ruling (AAR)

Classification of goods and/ or services or both.

Classification of goods and / or services or both.

Classification of goods and / or services or both.

Since the amount collected by individual Lions clubs and Lions District is for convenience of Lion members and pooled together only for paying Meeting expenses & communication expenses and the same is deposited in single bank account. As there is no furtherance of business in this activity and neither any services are rendered nor are any goods being traded. Whether registration is required?

Whether applicant is eligible for ITC of goods and services used for erection of infrastructure to which fibre cables are connected for leasing to Telecommunication operators?

Component of solar power generation system and nature of supply thereof, whether mixed or composite and rate of tax there on?

1.Power distribution.
2.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 undertaken by it. And determination of liability to pay Tax.

Whether the blasting activity carried out by the applicant is to be considered as a 'supply of goods' or 'supply of service'?

1.Multiplex, Mall, Food Court, SAM Retail,
2.Rate of tax on Snack bar & Food Court Eligibalty, ITC

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.