Authority for Advance Ruling (AAR)

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 ?

(1) What is the rate of tax applicable for veterinary instruments, which is known as AI crate (Artificial Insemination Crate)/Travis?

(2) Classification of the aforementioned product?

(1) Classification of Rapigro under the Customs Tariff Act, 1975;

(2) Classification of Rapigro under the Central Goods & Services Tax Act, 2017;

(3) Rate of tax payable on Rapigro.

The applicant has asked the Clarification and applicable rate of GST and / or Compensation Cess on our product “Dhariwal” i.e. ‘Tobacco pre mixed with lime.

(i)Whether, ITC is eligible on the GST paid on the inward supply of structural support of the plant and machinery that is used for making outward supply of the goods/services?

(ii)Whether, a common head office can be used for more than one taxpayer under GST having separate factory addresses or each applicant is required to be registered with separate head office?

(iii) Whether, as per Notification No.13/2017-Central Tax, dated June 28, 2017; time period of 60 days provided under section 56 of the CGST Act, 2017 is for the period from the date of filing application for refund to the date of credit of the refund amount in taxpayer’s bank account?

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?

(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 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.