Authority for Advance Ruling (AAR)

1. In view of the construction services provided by the applicant to APIIC, whether the applicant is eligible to avail the concessional rate of GST at 12% as prescribed in Sl.No.3 (vi) of the Notification no. 11/2017- Central Tax (Rate) dated 28.06.2017, as amended by?
2. If not, what is the appropriate rate and classification of GST to be charged by the applicant?

a.Whether the beverages or drinks sold in the name and style of ARTOS orange or ARTOS Clear Lemon fall under fruit pulp or fruit juice based drink or not (2202 9920), which is liable to be taxed at 6% CGST and 6% SGST?
b. If not, under what classification the above goods fall and what is the applicable rate of tax to be charged on the outward supplies?

Whether the transaction of hiring/leasing of buses by the APSRTC to the Public Transport Division (PTD) of Government of Andhra Pradesh is eligible for the exemption under Entry 22 of Notification No: 12/2017 Central Tax (Rate).

The Instant Mix Flours/Mix Flours of: (i)Gota (ii) DakorGota (iii) MethiGota (iv) Khaman (v) Dhokla (vi) Idli (vii) RavaIdli, (viii) Dosa (ix) Upma (x) Dahiwada (xi)  Dalwada (xii) Menduvada (xiii) Handvo and (xiv) Khichu are classifiable under HSN. 2106 90(Others) attracting 18% GST (9% CGST + 9% SGST).

    
1.    Whether AJL would be qualified as ‘Local Authority’ under the Central Goods and Services Tax Act, 2017?

2.    Whether AJL is liable to pay GST on procurement of security services received from any person other than body corporate under reverse charge mechanism, considering the exemption granted in sl. no. 3 of Notification No. 12/2017 – Central Tax (Rate) or sl. no. 3 of Notification No.09/2017 – IGST (Rate)?

3.    Whether AJL is required to pay GST on advertisement services or the service recipient of AJL is required pay GST under reverse charge mechanism considering Notification no. 13/2017-Central tax (Rate) dated 28-06-2017?

4.    Whether AJL is required to be registered as a Deductor under GST as per the provision of Section 24 of the CGST Act?

5.   If AJL does not qualify to be local authority under Central Goods and Services Tax Act, 2017 in Part A, can be it construed to be a government entity or a governmental authority?

(a)  What is the applicable rate of tax under the GST Acts on supply of instant mix flours for gota, khaman, dalwada, dahiwada, idli, dhokla, dhosa, pizza, methi gota and handvo?

(b)  What is the applicable rate of tax under the GST Acts on supply of instant mix flour for gota/methi gota along with chutney powder/kadhi chutney powder?

(c)  What is the applicable rate of tax under the GST Acts on supply of khaman along with masala pack?

Advance Ruling No. GUJ/GAAR/R/11/202 dated 20-01-21 void ab-initio in terms of Section 104 of CGST Act.

The goods are classified as Lassi at HSN 040390 and is exempt from GST.

Withdrawal

1. Under which HSN Code should the following goods be classified: The wastes, namely,

a. Cinder Half-burnt Coal / Char Dolachar and

b. ESP / Bag Filter Dust generated during the process of manufacturing Sponge Iron under DRI process?

2. Would the GST Compensation Cess @ Rs.400/- per tonne be applicable on sale of waste, i.e. Cinder Half-burnt coal, generated during the said process?