Q1: In light of the aforesaid proposed model-I, whether the Applicant would qualify as an Ecommerce operator under Section 2 (45) of the CGST Act?

 Q 2: In the light of aforesaid proposed model-I, whether the Applicant would be liable to pay GST on the proposed model of supply of passenger transportation services by the driver partners to the customers in terms of Section 9 (5) of the CGST Act read with Notification No. 17/2017-Central Tax (Rate) dated 28.06.2017? 

Q 3: In the light of aforesaid proposed model-I, whether the Applicant would be treated as 'supplier' in respect of the passenger transport services provided by the driver partners to the end customer? 

Q 4: In light of the aforesaid proposed model- II, whether the Applicant would qualify as an E-Commerce operator under Section 2 (45) of the CGST Act? 

Q 5: In the light of aforesaid proposed model- II, whether the Applicant would be liable to pay GST on the proposed model of supply of passenger transportation services by the driver partners to the customers in terms of Section 9 (5) of the CGST Act read with Notification No. 17/2017-Central Tax (Rate) dated 28.06.2017? 

Q6: In the light of aforesaid proposed model-II, whether the Applicant would be treated as 'supplier' in respect of the passenger transport services provided by the driver partners to the end customer?

The application filed by the Applicant for Advance Ruling is rejected in terms of Section 98(2) of CGST 2017, for non-filing of GST ARA-01 application as mentioned in the Rule 104 of the CGST Rules, 2017.

What is the HSN Code & GST Rate on sale of SPV Refueller?

The application filed by the Applicant for Advance Ruling is rejected in terms of Section 98(2) of COST 2017, for non-filing of manual application as mentioned in the Rule 107A of the COST Rules, 2017.

The application filed by the Applicant for Advance Ruling is rejected in terms of Section 98[2) of CGST 2017, for non-filing of manual application as mentioned in the Rule 107A of the CGST Rules, 2017 and non-payment of application fee as prescribed under section 97(1) of COST Rules, 2017.

Q1.E-way Bill generation- validity and applicability.

Q1. Whether the applicant satisfies the definition of an "E-commerce operator" or do they satisfy the definition of "Goods Transport Agency"? 

Q2. What is the taxability of services provided by the applicant?

Q1. Classification of the services provided by the applicant 

Q2. Whether services provided by the applicant are exempted under Sl.No.3 of Notification No.12/2017 dated 28.06.2017 as amended? 

Q3.Whether the service recipient, i.e., M/s. Goa Waste Management Corporation is a "Governmental Authority" as per the definition of Notification No.12/2017, Central Tax, dated 28.06.2017.

1. Whether GST is applicable on the consideration received by the Applicant for assignment, through auction or tender, of the right to collect remnant rice offerings at Sabarimala? 

2. Whether GST is applicable on the consideration received by the Applicant for assignment, through auction or tender, of the right to collect coconuts and broken coconuts offered by devotees in temples under its administration?

 3. Whether GST is applicable on the consideration received by the Applicant for assignment, through auction or tender, of the right to collect clothing left by pilgrims in the Pamba River? 

4. Whether GST is applicable on the consideration received by the Applicant from auction or tender of agricultural produce mainly coconut yield from temple lands? 

5. Whether GST is payable under the Reverse Charge Mechanism on honorarium and sitting fees paid by the Applicant to the President and Members of the Travancore Devaswom Board?

 6. Whether GST is payable under the Reverse Charge Mechanism on advocate fees or legal fees paid by the Applicant to suppliers who are not registered under GST? 

7. Whether GST is applicable on the consideration received by the Applicant for assignment, through auction or tender, of the right to perform temple rituals and customs such as Pulluvan Pattu and Balithara? 

8. Whether GST is applicable on the consideration received by the Applicant for assignment, through auction or tender, of the right to operate and maintain public toilets and washrooms exclusively for devotees within temple premises? 

9. Whether GST is applicable on the consideration received by the Applicant for assignment, through auction or tender, of the right to sell pooja items within temple precincts?

Q1.In the facts and circumstances of the case, whether tax paid on Input services in respect of leasing/renting/hiring of motor vehicles to provide transportation facility to ensure safety and security of women employees as per Tamil Nadu Shops and Establishments Act, 1947 is eligible to be availed as input tax credit (ITC)?

 Q2.If eligible, can entire ITC be availed by the applicant for providing the transport facility in all shifts considering the safety of women as mandated under the Tamil Nadu Shops and Establishments Act, 1947? 

Q3.If eligible, can ITC be availed for services received from the date introduction of proviso to Section 17(5) (b) (iii) of CGST Act 2017?