Authority for Advance Ruling (AAR)

Whether services provided
i. Leave way charges(Rent)
ii. Advertisement on social media
iii. security services
iv.License fee for software
v. Third party inspection
vi. Freight charges on transport of water through railways
vii. printing charges to CMWSSB ( a Governmental Authority) can be termed as ‘Pure Service’ to avail exemption under Notification12/2017 ) dated 28.06.2017

Whether GST is  applicable on supply of safe drinking water for public purpose by Chennai Water Desalination Plant Limited (CWDL) to Chennai Metropolitan Water Supply and Sewerage Board(CMWSSB)

1.   Whether the Services provided by the applicant is a composite supply of works contract as per clause (30) and (119) of section 2 of the CGST Act, 2017?

2.   Whether the same would be taxable at the rate of 12% as prescribed under entry 3(vi)(a) of Notification No. 11/2017 - Central Tax (Rate), dated 28.06.2017?

3.   What is the applicable GST Rate and SAC/HSN? If it is not covered by entry 3(vi)(a) of Notification No.11/2017 – Central Tax (Rate), dated 28.06.2017?

1.Whether the applicant is required to be registered under this Act

Whether “Air Springs” manufactured and supplied by the applicant will be correctly classifiable under Tariff heading 40169990 as opposed to Tariff heading 8708 9900 and attract GST at the rate of 18%

Q-1 Supply of OMR sheets, answer sheets/ examination  Copies printed with logo  and name of educational  Institution /University name is covered under which category under GST. Is it supply of goods or supply of service?

Ans- Supply of service.

Q-2 if goods, under which HSN code it is covered and if services under which service the above said supply would be covered?

Ans- Supply of service under SAC code .9989

Q-3 Supply of above OMR sheets, Answer Sheets\Examination copies are Taxable or exempted under GST?

Ans- Taxable .

Q-1 What  will be the HSN Code and GST Rate on Supply of “ Bellow Duct” to RDSO Ministry of Railways for use in Indian Railways Coaches ?

Ans- “Bellow Ducts” merits Classification under HSN 8424 Attracting GST @ 18% (CGST 9% &SGST 9%)

Q-2 Whether the Supply of “Bellow Ducts” to RDSO Ministry of Railways for use in Indian  Railways Coaches will fall under the HSN Code 8607 having  GST Rate of 12% or will it fall under the HSN 8424 having GST  RATE OF 18%.

Ans- The supply of “Bellow Ducts” to RDSO Ministry of Railways for use In Indian Railways Coaches will fall under the HSN 8424 having GST Rate of 18%.

1.   Whether the advance supply of own red gram dall to the AP State Civil Supplies Corporation Limited, Vijayawada and receipt of whole red gram at a later date from the Corporation merits classification as transaction of ‘barter’?

2.   Whether the packing charges of Rs. 4.50 received by the applicant for packing 1 Kg. of red gram dall supplied to the said Corporation are taxable?

What is the accurate HSN Code under GST tax slabs for Distillery Dry Grains Soluble (DDGS) and Distillery Wet Grains Soluble (DWGS) (Cattle feed)?  The Contention of the applicant is that, earlier Central Excise Duty was paid at NIL rate under CETA 2309 and the introduction of GST cannot alter the classification of the by–product.

Whether the Submarine Fired Decoy System (SFDS) supplied by the applicant is classifiable as ‘parts of submarine’ under Chapter Heading 8906 and, therefore, attract a GST rate of five (5%) by virtue of entry no. 252 of Schedule I in Notification No. 1/2017-Integrated Tax (Rate) dated 28.07.2017 ?