The ARA Application received from the applicant on 08.05.2025 is disposed as withdrawn as per the request of the applicant
Supply of foods by the applicant to students of other educational institution imparting higher education is a taxable supply of service and attracts GST.
The advance Ruling Application is rejected for the reasons discussed supra.
The rice bran oil, without any additives or mixture of other oils, marketed by the applicant as lamp oil under the trade name 'Mahara Jyothi' is classifiable under Tariff Heading 1515 90 40 of the Customs Tariff Act, 1975.
CBIC's Circular No. 178/10/2022-GST (F. No. 190354/176/2022-TRU) dated 3rd August 2022, Minimum Guaranteed off-take (MGO) charges is in the nature of Liquidated Damages and therefore is not liable to GST
(i) As to whether trading of Particulate Matter Permits vide Bill of Supply No. 1 dtd. 05.10.2024 is liable to tax under the GST Act or not ?
(ii) If yes, then it is Goods or Services under the GST Act ? (a)If it is goods, then as to whether trading activity of Particulate Matter Permits is covered by which HSN Code and rate of GST ? (b)If it is services, then as to whether trading activity of Particulate Matter Permits is covered by which SAC code and rate of GST ?
(1) Whether renting of aircraft without operator can be classified under HSN code 9973-Leasing or rental services without operator-Sl. No. 17(iii) of Notification No. 11/2017-CT(R) dtd. 28.06.2017, as amended?
(2) If the answer to question 1 is No, whether renting of aircraft without operator can be classified under HSN code 9973- Leasing or rental services without operator-Sl. No. 17(viia) of Notification No. 11/2017-CT(R) dtd. 28.06.2017, as amended ?
(3) What will be the GST rate applicable on the leasing of helicopter/aircraft services provided by the company ?
withdrawal
Whether the Input Tax Credit (ITC) of Integrated GST (IGST) paid on the import of goods, where payment to the foreign supplier is deferred beyond 180 days from the date of invoice but made within the time limits permitted under FEMA and RBI guidelines, remains admissible under Section 16 of the CGST Act, 2017, or is required to be reversed as per the second proviso to Section 16(2) read with Rule 37 of the CGST Rules, 2017.
