Authority for Advance Ruling (AAR)

Whether input tax credit against inward supply of input/input service used for construction of warehouse can be claimed and utilized to pay tax on the outward supply of services provided by way of renting of said warehouse.

1.What is rate of GST for used/Running Wind Turbine Generator (WTG)/ Wind Mill with accessories to sale purpose?

2 What are HSN code 8 digits of Wind Turbine Generator (WTG)/Wind Mill?

3. What is Rate of GST for "Wind Turbine Generator (WTG)/Wind mill installed Land"?

4. What is HSN cade 8 digit of Wind Mill installed land?

1.Whether GST is applicable on sub-licensing of the software by the applicant to end used in India? If yes, then what shall be the value of supply?

2.Whether GST is applicable on the 'Market Support fees received by the applicant from Central Hub?

3. Whether the taxable value for the operating fees paid to Central Hub by the applicant pursuant to the said arrangement shall be determined as per rule 28 of the Tax Valuation rules prescribed in CGST Rules 2017?

1. In the facts and circumstances of the case, whether the transfer of title of goods by the applicant to its customers or multiple transfers within the FTWZ would result in bonded warehouse transaction covered under Schedule III of the CGST Act, 2017 r/w CGST Amendment Act, 2018?

2. Whether the Integrated Tax (IGST) circular no.3/1/2018 dated 25.05.2018 is applicable to the present factual situation?

1. Whether the supply of raw water and its incidental charges are liable to be taxed under the prevailing GST Laws,

2. Whether the Maintenance charges for usage of common facilities are liable to be taxed under the prevailing GST laws.

3. Whether the Participatory Infrastructure development Scheme (PDP) charges are liable to be taxed under the prevailing GST Laws.

4 Whether the interest collected towards delayed payment for upfront ease premium and Differential lease premium are liable to be taxed under the prevailing GST Laws.

(a) Classification of goods i.e. Tapioca flour obtained by crushing the dried roots, and remnants of tapioca roots/tubers

(b) Applicability of Notifications issued under the provisions of Act in respect of goods falling under entry No.78 and tariff Item 1106 of Part A of exempted goods, and tariff item 1106 in S.No.59 of Part C in Schedule of The said Act.

(C) Determination of the liability to pay tax in respect of the said goods, tariff no.1106 as mentioned in Sl.no.78 of Part A of exempted goods, and Sl. No.59 of Part C of Ist Schedule to the Act.

(D) Whether such trader/dealer is required to be registered?

1.Whether the classification of the supply of outputs as sale of Goods is correct

2.Whether the Classification of water sold as water including natural (or) artificial mineral water and aerated water not containing sugar (or) other sweetening matter not flavoured (other than drinking water packed in 20 litre) bottle under heading 2201 is correct?  

1.Whether the classification of the supply of output as sale of Goods is correct

2.Whether the Classification of water sold as water including natural (or) artificial mineral water and aerated water not containing sugar (or) other sweetening matter not flavoured( other then drinking water in 20 litre bottle) Under Heading 2201 is correct

Whether GST is applicable on Various fees collected by Tamil Nadu Medical Council a Government Authority

1a. Whether the deduction of nominal amount by the applicant from the salary of the employees who are availing facility of food provided in the factory premises would be considered as a ‘supply of service’ by the applicant under the provisions of section 7 of CGST  & GGST ?

1b. In case answer to above is yes, whether GST is applicable on the nominal amount to be deducted from the salaries of employees?

1c. Whether ITC is available to the applicant on GST charged by the CSP for providing the catering services?

2a. Whether the services by the way of non air conditioner bus transportation facility provided by transport service providers would be construed as ‘supply of service’ by the applicant to its employees under the provisions of section 7 of CGST and GGST?

2b. Whether ITC is available to the applicant on GST charged by the transport service providers for providing the non air conditioned bus transportation services?

3. Whether GST is applicable on salary deducted in lieu of notice period from the full and final settlement of the employees leaving the company without completing or serving the complete notice period as specified in the appointment letter?