Authority for Advance Ruling (AAR)

Classification and rate of tax leviable on  Bollards, Bolts (fixtures), Nuts (fixtures), Screw (fixtures), Washer (fixtures), Frontal Frames, Fascia Pads – UHMW PE pads, Buoys, Chains, Swivel/D-Shackle/ Chain tensioner and Rubber Fender (both types).

Q-1 whether the project Development service (i.e Detailed Project Report service) and project Management Consultancy services (PMCS) Provided by the Applicant to recipient under the Contract for SUDA And the Project Management Consultancy services (“PMC”) under the Contract for PMAY would  Qualify as an Activity in relation to Function entrusrted  to Panchayat or Municipality  under Article 243G or Article 243W respectively, of the Constitution of India?

Ans- No.

Q-2 if Answer to Question  is in Affirmative, would such Services provided by the Applicant Qualify as “PURE services (excluding works Contract service or other Provided in serial number 3 of  Notification No. 12/2017 –Central Tax (RATE) dated 28 june,2017 as amended (S.No.3A)  by Notification No.2/2018 Central Tax (RATE) dated25 January, 2018 issued under Central Goods And Services TaxAct,2017 (CGST) and Corresponding Notification No.KA.NI.-2 843/Xi-9 (47)/ 17-U.P Act-1-2017 –Order –(10)-2017 Lucknow dated June30, 2017 issued under Uttar Pradesh Goods And Services TaxAct,2017 (UPGST Act), where The project cost includes the cost of service rendered along with reimbursement of cost of Procurement of goods for rendering such service, and, thus be eligible for Exemption from levy of CGST and UPGST, respectively.

Ans- Not applicable

    
The issue relates to applicability of Entry 3(vi) of Notification No.11/2017-CT(Rate) dated-28.06.2017(as amended) & determination of transaction value for the purpose of calculation of GST on capital subsity received/receivable by the applicant.

1. What is the appropriate classification and rate of GST applicable on supply of the Plastic Toys under CGST and SGST?
2. Can the applicant claim Input Tax Credit in relation to CGST-SGST separately in debit notes issued by the supplier in current financial year i.e. 2020-21, towards the transactions for the period 2018-19?”

The issue relates to applicability of Entry 3(vi) & 3(ix) of Notification No.11/2017-CT(Rate) dated-28.06.2017(as amended) & determination of transaction value for the purpose of calculation of GST on capital subsity received/receivable by the applicant.

The issue relates to applicability of Entry 3(vi) of Notification No.11/2017-CT(Rate) dated-28.06.2017(as amended) & determination of transaction value for the purpose of calculation of GST on capital subsity received/receivable by the applicant.

1. Whether liability to pay GST on reverse charge arises if amount is paid as interest on late payment of invoices of imported goods? If yes, then at what rate?
2. Whether liability to pay GST on reverse charge arises if amount is paid for reimbursement of Stamp tax paid as a pure agent by M/s. Enpay, Turkey on our behalf? 

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?”
(supply of “Solar DC Cables”, for use as Parts in the manufacture of Solar Power Generating System)

What would be the classification of “Flavored Milk”?

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?”
(supply of “Solar HT XLPE & LT XLPE Cables”, for use as Parts in the manufacture of Solar Power Generating System)