Authority for Advance Ruling (AAR)

Determination of the liability to pay tax on any goods or services or both

Whether notifications relating to TDS apply to supply of waste management service to a municipality and whether the applicant needs to be registered even if he makes exempted supplies only.

Whether applicant is liable to pay GST on leasing of a dwelling unit to a company for residential purpose.

What will be the taxability of the service of upgrading navigability of a river-bed when supplied to Orissa Construction Ltd.

What will be the taxability of the service of upgrading navigability of a river-bed when supplied to Orissa Construction Ltd.

Whether input tax credit is admissible on purchase of motor vehicles for supply of rent-a-cab service. 

Applicant charges interest from customers for delayed payment. The amount on which interest is charged consists of two components cost of securities and brokerage. Interest charged on cost of securities is exempt under notification no. 12/2017 Central Tax (Rate) dated 28-06-2017 as amended. Then what will be the tax liability on such interest charged from customers?

Whether consideration paid as subscription or contribution towards recurring or capital expenses or reimbursement or by whatever name called to National Institute of Bank Management (NIBM); a society registered under Societies Registration Act, 1860 by its members (being Banks) for its recurring and non-recurring expenses is leviable to GST?

Whether  filling of land with silver sand and earthwork for preparing the ground for construction is classifiable as supply of sand.

Classification of supply of leasing out cranes, equipments, and locomotives to different companies and applicable rate of tax under Notification No 11/2017 CT(Rate) dated 28/06/2017.