Appellate Orders

1.Whether the product Non-woven Bags manufactured through the intermediate product, Non-Woven Fabrics classifiable under Heading No. 5603 are properly classifiable under Heading No.6305 or under Heading 3923?

2. Whether the product Non-woven Bags would be eligible for exemption under Notification No.01/2017-CT(Rate) and 01/2017-IT(Rate) dated 28.06.2017, as amended ?

1.Whether the product Non-woven Bags manufactured through the intermediate product, Non-Woven Fabrics classifiable under Heading No. 5603 are properly classifiable under Heading No.6305 or under Heading 3923?

2. Whether the product Non-woven Bags would be eligible for exemption under Notification No.01/2017-CT(Rate) and 01/2017-IT(Rate) dated 28.06.2017, as amended ?

“Whether the applicability or determination of liability to pay Tax on our said goods at 5% GST rate is legally correct and in order in terms of Schedule-I of Notification No. 1/2017- Integrated Tax (Rate) or not ?”

“Whether the applicability or determination of liability to pay Tax on our said goods at 5% GST rate is legally correct and in order in terms of Schedule-I of Notification No. 1/2017- Integrated Tax (Rate) or not?”

“Whether the services provided by the applicant in affiliation to/partnered with Gujarat University and providing education for degree courses to students under specific curriculum as approved by the Gujarat University, for which degrees are awarded by the Gujarat University are exempt from GST vide Entry No.66 of the Notification No.12/2017-Central Tax (Rate) dated 28th June 2017?”

“What would be the classification of ‘Flavored Milk’?”

“What would be the classification of ‘Flavoured Milk’ sold under trade name of Power Sip?”

What is the HSN and applicable tax on ‘Agricultural manually hand operated Seed dressing, Coating and Treating drum’

Whether the Supply made by M/s INI Studio would qualify for exemption under Entry No. 3 of the Notification No. 12/2017-CT as "Service" in relation to any functions entrusted to a municipality under article 243W of the Constitution as a "Pure Service" having no element of goods so as to construe it as "Works

Contract" as defined under Section 2(119) of the Central Goods and Services act, 2017 ?

(1)  If we wanamnelt to provide all above services for a “Single consolidated Rate” as a package, whether such supply would be treated as “Mixed supply” as per the provisions of Section 2(74) of the CGST Act, 2017, since the services are not naturally bundled and are capable of being provided independently? Or it shall be treated as “Composite supply”?

(2) What shall be the applicable HSN code and corresponding GST Rate for such bundle of services? (Highest Rate of Service in the bundle is 18%)

(3) Whether the firm shall be eligible to avail ITC on the following:

(i) Regarding GST paid on Commercial vehicles and Repair & maintenance cost of such vehicles used for transportation of goods/containers.

(ii) ITC on inward supply from CFS/Port/Labour contractor etc. related to such packaged outward supply.

(4) Whether the Exporter client shall be eligible to claim refund of the GST paid on our (appellant’s) outward supply invoices?”