Authority for Advance Ruling (AAR)

1. Classification of the services viz Solid waste management Revamping of existing dumped Garbage in compost yards by Bio mining process" provided by the applicant to M/s. Erode City Municipal Corporation, Erode

2. Whether aforesaid services provided by the applicant are exempted under Sl. No. 3 of notifications No. 12/2017 dt: 28.07.2017 as amended?

3. Whether the Erode city Municipal Corporation is liable to deduct TDS as per the provisions of section 51 of CGST Act of TNGST Act, 2017 for the services rendered as state in the application?

1. Whether the transaction of supplying Kharif Arhar (Tur) Crops and Green Grm crops from farmers to NAFED is a taxable supply? What is the rate of tax to be charged for sale of Agricultural produce to NAFED, if it is to be treated as taxable supply?

2. Whether GST paid on purchase of Gunny bags by KSCMFL eligible to be claimed as Input Tax Credit?

3. Whether provisions of Section 51 and Notification 50/2018 - Central Tax dated 13th September 2018 applicable on KSCMFL i.e. is KSCMFL required to deduct TDS u/s 51 of CGST/KGST Act, 2017 on payments to be made by KSCMFL to NAFED?

Q-1 Whether “Topical Antiseptic Solution /Topical Antiseptic Hand Sanitizer” is Classifiable under HSN code 30049087 (medicament) or 38089400.(Disinfectant).

Ans- The Topical Antiseptic Solution /Topical Antiseptic Hand Sanitizer” is classifiable under HSN code 38089400.

Q-2 What is rate of tax payable on “Topical Antiseptic Solution /Topical Antiseptic Hand Sanitizer”  under Central Goods and Services Tax Act, 2017 ; Uttar Pradesh Goods and Service Tax Act, 2017?

Ans- CGST rate on “Topical Antiseptic Solution /Topical Antiseptic ”  is 9% as per entry no. 87 of Schedule III of Notification No. 01/2017-CT(Rate)  dated 28.06.2017, Similarly ,SGST rate on  “Topical Antiseptic Solution /Topical Antiseptic Hand Sanitizer”  is 9%.

1. Whether pure consultancy services provided to the Municipalities and Corporations are exempt from GST as per the serial number 3 of the notification 12/2017-Central tax (Rate) dated 28.06.2017?
2. Whether pure consultancy services provided to the private individual is taxable? If, yes, what is the rate of tax and relevant notification?
3. Whether the input tax paid on the purchase of capital goods like furniture, computer, lab equipments, drone cameras, total station, auto level instruments, etc., and on certain services can be claimed to the extent of taxable supply of services?

Appropriate HSN code applicable on commercial production of hand rub solution traditionally called hand sanitizer

What is rate of tax applicant to the composite supply of works contract as defined in clause (119) of section 2 of central goods and services act

Whether the activity of steel fabrication by using consumable items, paints welding electtoders etc. by the applicant is covered under job work or not

Whether the services taken by the applicant from the owner of the goods transportation vehicle, are exempt to taxable

    
1. Whether the Activities of a liaison office  amount to supply of services?
2. Whether a liaison office is required to be registered under CGST Act, 2017?
3. Whether liaison office is liable to pay GST?

1. Whether input tax credit is required to be restricted on medicines supplied to patients admitted in hospital?

2. Whether input tax credit is required to be restricted on medicines supplied to patients treated as out patients?

3. Whether input tax credit is required to be restricted on medicines supplied to other than patients and out-patients?

4. Whether input tax credit is required to be restricted on supply of food and beverages to the patients admitted in hospital?