Authority for Advance Ruling (AAR)

Q. 1: Whether availing exemption under Notification No.79/2017-Cus dated 13.10.2017 in respect of additional duty of customs under sub-Section (1), (3) and (5) of Section 3, anti-dumping duty under section 9A, but opting to pay IGST on the import of goods under Advance Authorization, would tantamount to availing the benefits of exemption under Notification No.79/2017-Cus dated 13.10.2017, as contemplated under Rule 96(10) of CGST Rules, 2017?

Q.2 If the answer to the above question is negative, then whether the applicant is allowed to export goods on payment of IGST and claim refund thereof under Rule 96(10) of CGST Rules, 2017?

What is the classification and GST rate applicable on tobacco leaves procured directly from farmers, which are dried and crushed before selling by the farmers?

Whether the applicant is liable to pay GST on recovery of Notice Pay from the employees who are leaving the company without completing the notice period as specified in the Appointment Letter issued as per the contract entered between Employer and the Employee?

Railway parts such as Couplers, Knuckle, Locks, Toggle, Yoke etc., manufactured and supplied by applicant to buyer Sanrok Enterprises (who in turn supply to Indian Railways after assembly) be classified under HSN 8607 or to be classified under HSN 7325 as other cast articles of Iron or Steel?

Whether Input tax credit on the Demo vehicle purchased can be availed as the same will be capitalized in books.

If transfer of Block Interest qualifies as a slump sale under the Income Tax Act, 1961, whether  exemption from GST levy can be claimed on the same by the applicant.

What is the appropriate chapter under the customs Tariff Act, 1975 (51 of 1975) under which the product “Flavoured Milk” can be classified as per the explanation (iv) of the Notification No.1/2017 – Central Tax (Rate) dated 28 June 2017?

The applicant approached the Authority for Advance Ruling to seek clarification whether the educational services provided by his organization are exempted or liable to tax.

As to whether services provided under vocational training courses recognized by national council for vocational training (NCVT)

Q(i)- What shall be the classification of service provided by the Government of Uttar Pradesh to M/s Ajay Kumar Singh in accordance with the notification no. 11/2017-CT (Rate) dated 28-06-2017 read with annexure thereof.

(ii)- Whether the said service can be classified under Chapter number 9973as "licensing Services for the right to use minerals including its exploration and evolution" or any other service under the said chapter.

(iii)- What shall be the rate of GST on given service provided by the Government of Uttar Pradesh to M/s Ajay Kumar singh for which royalty is being paid.