Authority for Advance Ruling (AAR)

Whether the marketing and consultancy services supplied by the applicant are liable under export of service or not.

1.  Whether under the facts and circumstances of the case, the activities of the applicant can be considered as supply of goods and/or services under the APSGST / CGST Acts?
2.  If not, whether under the facts and circumstances of the case, the applicant is required to obtain registration under the said Acts?

Whether Chocolate Milk Powder to be classified under HSN 0402 or under 1806 or under any other Chapter?

The application filed by M/s. Premier Solar systems Private Limited, is infructuous and dismissed as withdrawn.

Payment of IGST under reverse charge mechanism (RCM) on deemed Ocean freight on import of goods (raw material) on CIF basis.

As to whether diesel filled free of cost by the service recipient in the engaged chartered (dedicated) vehicles would form part of supply of service charged by the applicant and whether GST would be leviable on value of diesel filled free of cost by the service recipient or otherwise under
GTA services.

Q-1 What should be the Classification and GST rate on Supply of popcorn under Notification  No.01/2017-Central Tax (Rate) dated 28.06.2017 amended till date?

Ans- The HSN code of the product namely”Popcorn” is 19041090 Attracting Rate of Tax @9% each under Central and State Tax (cumulatively 18%) as per Sl.No. 15 of schedule III of Notification No.1/2017-Central Tax (Rate) dated 28.06.2017 as amended.

Question Not Mentioned in the Application

Double taxation on freight portion of imported goods-

Goods imported and IGST levied on CIF Value (which includes freight)  Plus Basic Custom duty plus Social Welfare Cess.

IGST levied again on the freight component (Ocean Freight) on reverse charge basis.

Question Not Mentioned in the Application