Authority for Advance Ruling (AAR)

Whether the services provided by the applicant to GHMC are exempt under SI.No.3 of Notification No.12/2017?

Whether Fusible Interlining Fabrics of Cotton (FIFC) fall for classification under HSN Code 5903 or under Chapter 52 (heading depending upon weightage of cotton in the fabrics)

1. Classification of services as per GST provisions.

2. Applicability of GST & Rate of GST as per GST provisions.   

1.Whether the pallets, crates and containers (hereinafter referred as equipment") leased by CHEP India Private Limited (CIPL) located and registered in Tamil Nadu to its other GST registrations located across India (say CIPL Kerala), would be considered as lease transaction and accordingly taxable as supply of services in terms of Section 7 of the Central Goods and Services Tax Act, 2017 ("CGST Act") and Tamil Nadu Goods and Services Tax Act, 2017 ("TNGST Act")?
2. If the answer to Question 1 is Yes, what is the value on which GST has to be charged i.e. whether it should be lease charges or the value of equipment in terms of Section 15 of the CGST Act and TNGST Act read with relevant Rules?
3. What are the documents that should accompany the movement of the goods from CIPL, Tamil Nadu to CIPL. Kerala?
4. Whether movement of equipment from CIPL, Kerala to CIPL, Karnataka on the instruction of CIPL, Tamil Nadu can be said to be mere movement of goods not amounting to a supply in terms of Section 7 of the CGST Act and TNGST Act, and thereby not liable to GST? With reference to Question 4 above, what are the documents that should accompany the movement of the goods from CIPL, Kerala to CIPL, Karnataka?

1. Whether Soya husk resulting from the extraction of Soyabean Oil, being an input/ingredient to Cattle feed is exempt from payment of GST, under HSN heading 2302, under Entry 102 of Notification No.2/17-Central Tax (Rate) dated, 28.06.2017, exempting the goods included therein from payment of GST?

2. If the answer to question 1 is no, then the determination/ classification of correct tariff and rate of tax thereon under which soya husk resulting from extraction of Soyabean oil, being an input / ingredient to Cattle feed, will fall?

1. Whether, in the facts and circumstances of the case, supply of imported goods on High Sea sale basis or supply of goods from FTWZ facilities by the Applicant to the Indian customers would be subject to IGST?

2. In case the answer to question 1 is in the negative viz there is no liability to tax under IGST, then in that case whether input tax credit already taken will have to be reversed, to the extent of inputs, input services and capital goods used by the Applicant to the extent of the aforesaid supply dealt with in Question -1 above?

3A. Whether the issue of the invoices from the Applicant's only office located at Hyderabad, Telangana for sale of goods from the Mumbai and Chennai FTWZ facilities of the third party logistic service provider namely DHL would qualify for purpose of discharge of its obligation in terms of Sec 31 of the CGST Act, 2017 considering the fact

that the Applicant does not have any other business/fixed establishment in the States where such FTWZ facilities are located?

38. In case the answer to the Question 3 is in the negative, then whether the Applicant ought to obtain registration in the States of Maharashtra and Tamil Nadu (location of the FTWZ facilities) for sale of such goods from the FTWZ facilities belonging to the logistic service provides namely DHL?

Questions raised by the applicant do not fall within the scope of Section 97 of CGST Act, 2017

1- Does the entire work is liable under GST?

2- Who is liable for GST, the department or the bidder?

3- What will be the applicable rate of GST for such activity?

4- What will be the calssification of HSN/SAC code of such activity?  Service Sale

5- At which point/time of supply, GST is liable to be paid?

6- On which amounts GST should be paid? Whether the taxable amount will include all charges i.e. loading, unloading, tapping & transportation charges?

7- Whether GST TDS (@2% applicable is liable to be deducted by the department from the payment made to biddr?

8- Does every contractor should be registered under GST working with the department for any types of activities?

9- What will be condition for deduction of GST TDS, if bidder has a contract less than 10 lakh or unregistered person?

1. Whether services provided by the applicant to NMMT under the Agreement, by way of supplying, operating and maintaining air-conditioned electrically operated buses are taxable and subject to GST?

2. If the answer to (i) above is yes, what will be appropriate SAC (Services Accounting Code) for classifying the services provided by the applicant and applicable GST rate thereon?

3. Whether Applicant shall be eligible to avail the input tax credit of tax paid on the procurement of input supplies used in supplying services to NMMT under the Agreement? 

What will be the GST Tax Rate applicable on our product along with specific HSN Code and the product details are mentioned in the attachment?