88E benefit in case of MAT 115JB

(1) Whether rebate u/s 88E (STT) is available when Tax is payable as per MAT and not as per   normal  provisions ?

(2) If rebate is available than for calculating average rate for rebate u/s 88E , average of which profit is to be taken book profit or normal profit ?

(3) If MAT is payable than , how to calculate the credit to be carried forward , after claiming STT or comparing directly with Normal profit ?