The authority disposed of the application after the applicant sought withdrawal citing a temporary halt in the proposed expansion project. No ruling was given on ITC eligibility as the matter was not examined on merits.
The Authority held that classification under HSN and GST rate cannot be determined without precise details of goods or services. In the absence of such information, no ruling on classification was possible.
The Appellate Authority clarified that refund-related queries are not among the issues specified for advance rulings under the CGST Act. The ruling underscores the limited scope of advance ruling jurisdiction.
The AAR held that royalty paid for mining leases is consideration for licensing services to use minerals. Such services fall under SAC 997337 and attract 18% GST under reverse charge.
The Maharashtra AAR held that employer-provided canteen services amount to a taxable supply where any amount is recovered from employees, with GST payable on the recovered portion.
The Authority held that diagnostic tests, medicines, bed charges, and consumables provided to in-patients are naturally bundled with treatment, forming a composite supply with healthcare as the principal service, eligible for exemption.
The authority closed the proceedings after the applicant withdrew its request on GST rate and service classification for affordable housing construction. No ruling was given on merits, leaving the issues undecided.
The AAR held that Masala Paan is not a composite supply with betel leaf as principal supply. It was classified as a miscellaneous edible preparation and taxed at 18% GST.
The Authority declined to rule on ITC eligibility for foundation and structural works as the construction had already been completed. Advance rulings apply only to ongoing or proposed supplies, not past transactions.
The ruling concluded that condenser fans designed for bus and vehicle air-conditioning are parts of air-conditioning machines. GST classification under Heading 8414 was held inapplicable.
