Advance Rulings

1. Testing services performed in respect of prototype supplied by overseas entity, not 'zero-rated' supply

2. Penal interest' collected for default in EMI re-payment, constitutes a 'supply', liable to GST

3. Catering services to Industry/Corporate under B2B & B2C model, taxable at 5% vide amended Notification No. 11/2017

4. Lottery distributor/agent procuring tickets from other State Govt. liable to GST under Reverse Charge Mechanism (RCM)

4.

Duty Free Import Authorisation (DFIA), different from ‘Duty Credit Scrips’, liable to GST