Authority for Advance Ruling (AAR)

The applicant supplies goods to his branches in other states. Whether such supplies can be valued in terms of the second proviso to rule 28 of the CGST Rules, 2017.

Clarification on the rate of tax in respect of marine propeller, rudder set, stern tube set, propeller shaft and M.S. Shaft for couplings which are used as parts of fishing vessels

Clarification regarding classification of  carry bags made of polypropylene non-woven fabrics

Whether the services or material procured by ITDA from Govt./Govt. Authority is exempt from GST.

Clarification on the rate of tax in respect of certain commodities falling under HSN Code 90213100 which are implants for joint replacements

Whether on facts and circumstances of the case, the input tax credit of tax paid on costs proposed to be incurred in relation to activities mentioned in Annexure 4 can be treated as 'admissible under the Central Goods and Services Tax Act, 2017 CGST Act, 2017?

The applicant supplies overhead power transmission line hardware and accessories. Whether he is liable to pay tax on transportation and allied services relating to delivery of the materials.

The Applicant in his Application has raised following issues for determination by the Authority.

(a)- Whether Mahua De-oiled cake / De-oiled Rice Bran being used as an ingredient of cattle feed, Poultry feed and other animals feed and is ‘ Waste generated’ during the solvent extraction process?

(b)- Whether the Applicant is eligible to get entire tax input credit of GST paid on purchase of Mahua oil Cake / Rice Bran Oil cake used in the 2018manufacture of solvent extracted oil?

Q1. Is GST applicable on the compensation for alternate accommodation to be paid to me (the tenant of the old building) by the developer/ owner

A1. Answered in the affirmative. GST is applicable on the compensation for alternate accommodation received by them

Q2. Is GST applicable on the compensation for alternate accommodation / damages for delayed handover of possession of the new premises to be paid to me (the tenant of the old building) by the developer/owner?

A2. Answered in the affirmative. GST is applicable on the compensation for alternate accommodation/ damages for delayed handover of possession of the new premises received by them.

The Applicant in his Application has raised following issues for determination by the Authority.

(a)- Whether Mahua De-oiled cake / De-oiled Rice Bran being used as an ingredient of cattle feed, Poultry feed and other animals feed and is ‘ Waste generated’ during the solvent extraction process?

(b)- Whether the Applicant is eligible to get entire tax input credit of GST paid on purchase of Mahua oil Cake / Rice Bran Oil cake used in the manufacture of solvent extracted oil?