Authority for Advance Ruling (AAR)

1 :- Whether services provided under vocational training courses recognized by National Council for Vocational Training (NCVT) or Jan ShikshanSansthan (JSS) is exempt either under Entry No 64 of exemption list of Goods and Service Tax Act 2017 or under Educational Institution defined under Notification 22/Central Tax (Rate)?

2 :- Whether services provided under vocational training courses provided by the applicant are exempt  under Entry No 66 of the Notification 22/2017 - Central Tax (Rate)?

1. Determining whether the various services provided to foreign clients i.e. situated outside India and for which the place of supply is in the taxable territory shall be liable to Integrated Tax (herein referred to as "IGST") or Central Goods and Service Tax (herein referred to as "CGST") and State Goods and Service Tax (herein referred to as "SGST") for the purpose of levy of Goods and Services Tax (GST) under the GST Law.

2. In case it is ruled that IGST is payable, the procedure to be followed for payment of IGST as the GST portal does not permit the payment of IGST where the place of supply is indicated as state of Maharashtra.

1. Whether the procedure to raise the invoice from Mumbai Office for imports received at Paradip Port, Odisha where we do not have any separate GST Registration and Charge IGST from Mumbai to our Customers is correct? or do we have to take separate Registration in the State of Odisha for the below mentioned transactions?

2. If we do not need separate registration in Odisha, can we do the transaction on Mumbai Office GSTIN, then in case of issuance of e-way bill is it correct to Mention the GSTIN of Mumbai and Dispatch place as Paradip Port?

1.What would be the rate of tax applicable on inter-state supply of parts of railways in unassembled condition?

1. Whether input tax credit is available of the GST paid on expenses incurred towards promotional schemes of ShubhLabh Loyalty Program?

2. Whether input tax credit is available of the GST paid on expenses incurred towards promotional schemes goods given as brand reminders?

1): The Applicant though eligible to claim for refund of inverted duty structure under Section 54(3) of the CGST Act, wishes to understand in-principle applicability of Notification No 21 and 26 in as much whether the same allow for refund of ITC availed on input services (and remaining unutilized) in whole or part thereof.

2)  :Where the answer to above is negative, the Applicant wishes to understand how does the Notification 21 and 26  apply in a scenario where factually following financials may exist:
A.  Revenue streams 
Works contract services liable to 12% GST   INR 1,000 
Output GST @ 12%_      INR 120
Total Revenues incl. GST      INR 1,120
B.  Input Tax Credit Data
Particulars       Amount (INR)
ITC on inputs        65
ITC on input services       90
Sub-total         155
Less: Total tax on outward supplies      120
Net balance remaining unutilized      35

1.   At which rate and classification the Mineral Mining Rights (granted by the Haryana Government for extraction of aggregate stones, in lieu of which Royalty is being paid) will be liable to Goods and Services Tax (GST), whether at the rate of 5% (the rate at which the extracted raw material is being taxed) or 18% (as the residual category of service).

Whether the Triple Screw Pumps & Parts thereof falling under Chapter Heading 8413 can be treated as Parts of HSN 8901,8902,8904,8905,8906,8907 attracting
• IGST 5% as per Schedule I (SI. No. 252) of Notification No.1/2017-Integrated Tax (Rate) dated 28.06.2017 or not?
• CGST 2.5% + SGST 2.5% as per Schedule I (SI.No. 252) of Notification No.1/2017- Central Tax (Rate) dated 28.06.2017 or not?

a. Classification of any goods or services or   both;
b. Admissibility of input tax credit of tax paid or deemed to have been paid;

·  What is the classification when the Frozen Chicken is sold in pacakaged form and it's HSN code?
·  Whether frozen chicken as sold by the company is exempt under Entry No. 9 of Not. No. 02/2017-CT(R)?