Authority for Advance Ruling (AAR)

Whether services provided by the applicant to the universities in respect of conduct of examination (both pre and post examination) are exempted from payment of tax.

Whether the amount of interest agreed to be paid by contractee to the applicant due to the delayed payment should be considered as a part of the consideration for the project and subjected to application of GST or not.

b) Whether the 'supply of electrical energy' and 'service charges'-both components-to be treated as 'supply of service' as held by the Ministry of Power, vide its clarification dated 13-04-2018; and

i. What is the applicable GST on the services provided by the applicant under the "Market led Fee-based Services Scheme"?
ii. Whether the applicant is eligible for exemption under entry 69 of Notification No.12/2017-Central Tax (Rate), dated 28-06-2017?

i. Classification of the goods traded by the dealer "Agricultural Hand Tools such as "Manual Extension Pole for Coconut and Arecanut Harvesting"
ii. Whether the importing of said tree pruners would be covered by HSN Code 82016000 which relates to agricultural implements manually operated or animal driven.
iii. Whether the importing of Agriculture Hand Tools, i.e., Tree pruners from China for the benefits of farmers i.e., extension pole for coconut and arecanut harvesting is exempt from payment of IGST under Custom Act, 1962.
iv. Whether the supply of agriculture hand tools, i.e., tree pruners to farmer is exempt from the GST Act.

i. Whether the Education being provided by the applicant is exempt under Entry No.57 of Notification No.9/2017-Integrated Tax (Rate) dated 28th June 2017?
ii. If no for point (a), whether such service is exempt under any other notification?

What is the value of supply of services provided by the applicant for conversion of wheat provided by the State Government into atta/ fortified atta, for distribution by the State Government through Public Distribution System and what is the rate of tax applicable on such supply.

(i) Whether the applicant is required to obtain registration with State Tax Authorities of Madhya Pradesh State (ii)Tax Rate that will be applicable for providing the above service

(iii) SAC code applicable for providing above service under Work Contract

(i) Whether the services provided by the applicant to the entities located outside India is covered under Section 13(2) of the Integrated Goods and Services Tax Act, 2017?

(ii) Whether the services provided by the applicant is liable to Central Goods and Service Tax and State Goods and Service Tax or Integrated Goods and Services Tax or is it eligible to be treated as a zero rated supply under Section 16 of the Integrated Goods and Services Tax Act, 2017.

1.Whether the applicant is liable to pay tax under Reverse Charge Mechanism (RCM) on the upfront amount charged by the NOIDA Authority (as lease premium) in respect of allotment of plots to the Applicant by way of granting of long term lease of ninety years, for development of commercial infrastructure in an industrial township ?

2. Whether the Long term lease is in the nature of sale of land, hence outside the scope of supply under the provisions of CGST Act ?