Authority for Advance Ruling (AAR)

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.

Geo Membrane for Waterproof Lining fabrics (also referred to as Pond Liner).

HSN 39269099 (i)28%(14% SGST + 14% CGST)  upto 14.11.2017.

(ii) 18%(9% SGST + 9% CGST) from 15.11.2017 onwards.

Question Not Mentioned in the Application

Rejected

Whether the Supply made by M/s. INI Studio Pvt. Ltd. would qualify for Exemption under Entry No. 3 of the Notification No. 12 / 2017 – CT as a “Service” in relation to any functions entrusted to a municipality under article 243W of the Constitution as a “Pure Service” having no element of goods so as to construe it as “Works Contract’ as defined under Section 2 (119) of the Central Goods and Services Act, 2017 (CGST Act, 2017)”?

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

Classification of goods and applicable tax rate on that.

Applicability of a notification issued under the provision of the Act.