Authority for Advance Ruling (AAR)

1) Does the supply of licenses for internet downloaded software fall within the ambit of Notification No.47/2017-Integrated Tax (Rate) dated 14th November 2017.
2) Does the supply of licenses for internet downloaded software fall within the ambit of Notification No.45/2017-Central Tax (Rate) dated 14th November 2017?

1) Whether leasing of property for use as residence along with basic amenities would qualify, as composite supply under Section 2(30) of the Karnataka Goods and Services Tax Act, 2017.
2) Whether renting of property by Applicant is covered under entry 12 of the exemption Notification 12/2017 (Rate) dated June 28, 2017.
3) If the answer to 2 is negative, whether services by the Applicant are covered under entry 14 of the exemption Notification 12/2017 (Rate) dated June 28, 2017
4) Whether leasing of property for residential subletting would be covered under the exemption for residential dwelling via notification 12/2017 (Rate) dated June 28, 2017

Whether the service of cold storage of tamarind inner pulp without shell and seeds are exempted under the purview of the definition of Agricultural produce vide Notification No.11/2017 and 12/2017 Central Tax(Rate) both dated 28.06.2017.

Whether supply of drinking water to general public in unpacked/unsealed manner through dispensers/mobile tankers by a charitable organisation at a concessional rate is covered under exemption of GST as per Sl.No 99 of Notification 02/2017 – central tax (Rate) dated 28/06/2017?Sl.No.99. “Intra state supplies of Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, demineralized and water sold in sealed container]”

Q-1 Classification of Coach Work like Switch Board Cabinet For Railways Coaches and Locomotives?

Ans- “Switch Board Cabinet” merits Classification under HSN 8537.

Whether education services provided by Great Lakes E-Learning Services Private Limited ("GLE") under collaboration agreement with PES University to offer professional Educationn and degree programs in emerging areas such as Data Science, Al. Machine Learning and other areas to students under related curriculums shall be exempt from CGST and KGST Act vide entry no.66 of the Notification No:12/2017-Central Tax dated 28.06.2017?

Whether the goodwill paid to the partners at the time of retirement is liable to be taxed under GST Act.

Whether the Applicant is liable to pay GST on amounts which it collects from its members for setting up the 'Sinding Fund'/Corpus Fund?

i) What is the Rate of tax required in respect of erecting and commissioning of lifts installed for domestic use.
ii) What is the Rate of tax required in respect of erecting and commissioning of escalators installed for domestic use.

The applicable rate of GST on the contract awarded by M/s NBCC(India) Ltd, an executing agency on behalf of M/s SAIL for construction of ISPAT Post Graduate Medical Institute and super speciality hospital at Rourkela Steel Plant for SAIL in the state of Odisha on Design, Engineering, Procurement and Construction(EPC) basis.