Authority for Advance Ruling (AAR)

Question:- Whether the activity of the transportation of goods by the Applicant will be exempted under entry no. 18 of Notification no.12/2017-Central Tax (Rate) dated 28.06.2017?

Whether the rate given under Sr.No. 3(x) of Notification No. 11/2017-CT ( R ) dated 28.06.2017 as amended , applies to the supplies made by applicant or not.

Whether the rate given under Sr.No. 3(x) of Notification No. 11/2017-CT ( R ) dated 28.06.2017 as amended , applies to the supplies made by applicant or not.

Applicant is in the business of Edible oil refining and packing. Out output tax is @ 5% and whereas their purchases are 12% and 18%. As the GST rate of outward supply is less than the GST rate of Inward Supply out ITC balance is Pooling up. So, it is requested to keep refund of ITC that is accumulated in the credit ledger on the basis of inverted duty structure. So they needed a clarification on this issue and allow them to claim refund of ITC accumulated due to Inverted duty structure

Can both activities (Farm-to-Door Flower Supply and online marketplace for Hiring Expert Flower Arranging Professionals) operate under the same company for GST purposes? 2. Is the GST rate 0% for the supply of flowers in the Farm-to-Door Flower Supply activity? 3. Is the GST rate 18% for the revenue earned from the Online Marketplace for Hiring Expert Flower Arranging Professionals?

Whether the supply of pure service made by our organization, (being a GTA-cum- Packing & Moving Company) to or on behalf of a foreign entity unregistered in India (unregistered person), is exempt from charge of GST under Notification No.32/2017- Central Tax (Rate) dated 13-10-2017 (entry number 21A) & IGST Notification No.33/2017-I GST(Rate) dated 13-10-2017 (entry number 22A) ?

The applicant is primarily engaged in the manufacture of air brake actuation systems for commercial vehicles. The Company is also engaged in rendering of software development and other services and they are inter-alia engaged in trading of Electronic Control Units (“ECU”) for anti-lock braking systems (“ABS”). The Applicant is procuring ECU domestically as well as importing from outside India. The Applicant thereafter supplies the said ECU domestically to their customers in the Indian market.

The applicant states that they are trained for manufacture of NATURAL ANTIOXIDANT WATER from CSIR - CENTRAL FOOD TECHNOLOGICAL RESEARCH INSTITUTE and are licenced to do Commercial Production from CSIR – CENTRAL FOOD TECHNOLOGICAL RESEARCH INSTITUTE. The HSN Code 2202 9920 is adopted by them and the rate of tax at 12 % is charged by them.

a. Whether the Applicant satisfies the definition of an e-commerce operator and the nature of supply as conceptualized in Section 9(5) of CGST Act, 2017 read with notification No.17/2017 dated 28.06.2017? b. Whether the Applicant is liable to collect and pay GST on the supply of services supplied by the drivers/service provider (person who has subscribed to online Uber platform in relation to proposed business model) to their customers (person who has subscribed to online Uber platform) identified on the Uber’s platform) under the proposed business model?

What is the HSN code and GST rates applicable to our new products by name Total-20-/F-20 Soil Application, Total-20-/F-20 (WSG), PH-50/Potassium Humate Granules, BO'N and Amigo-G?