Authority for Advance Ruling (AAR)

Question 1-Whether GST under the hand held multi tool covers under chapter 8204 with applicable GST rate of 18% and this products includes energy storage indicator which covers under chapter of 8517 under electrical equipment? 

Question 2- Whether GST under the final products shall be a machinery tools which covers under the chapter Industry Machinery Tools and applicable GST rate of 18%?

 Question 3- Whether GST under ascertain the nature of the products Classification Multi-tool under of Hand Held respective HSN Code with applicable tax rates on the products comes?

Whether payment of IGST on purchase of goods even if Bill of entry not in the name of the applicant and that they can claim Input Tax Credit under GST.

1) As per GST Act, GST on rent — who has to pay, owner or tenant? 

2) Is there any special provision in the GST Act for Government-occupied private buildings? 

3) Who is liable for GST on rent, owner or tenant? 

4) Is there any such Act in GST that GST on rent has to be borne by the owner for government - occupied private buildings?

Question:- Whether the activity of the transportation of goods by the Applicant will be exempted under entry no. 18 of Notification no.12/2017-Central Tax (Rate) dated 28.06.2017?

Whether the rate given under Sr.No. 3(x) of Notification No. 11/2017-CT ( R ) dated 28.06.2017 as amended , applies to the supplies made by applicant or not.

Can both activities (Farm-to-Door Flower Supply and online marketplace for Hiring Expert Flower Arranging Professionals) operate under the same company for GST purposes? 2. Is the GST rate 0% for the supply of flowers in the Farm-to-Door Flower Supply activity? 3. Is the GST rate 18% for the revenue earned from the Online Marketplace for Hiring Expert Flower Arranging Professionals?

Applicant is in the business of Edible oil refining and packing. Out output tax is @ 5% and whereas their purchases are 12% and 18%. As the GST rate of outward supply is less than the GST rate of Inward Supply out ITC balance is Pooling up. So, it is requested to keep refund of ITC that is accumulated in the credit ledger on the basis of inverted duty structure. So they needed a clarification on this issue and allow them to claim refund of ITC accumulated due to Inverted duty structure

Whether the rate given under Sr.No. 3(x) of Notification No. 11/2017-CT ( R ) dated 28.06.2017 as amended , applies to the supplies made by applicant or not.

Whether the supply of pure service made by our organization, (being a GTA-cum- Packing & Moving Company) to or on behalf of a foreign entity unregistered in India (unregistered person), is exempt from charge of GST under Notification No.32/2017- Central Tax (Rate) dated 13-10-2017 (entry number 21A) & IGST Notification No.33/2017-I GST(Rate) dated 13-10-2017 (entry number 22A) ?

The applicant is primarily engaged in the manufacture of air brake actuation systems for commercial vehicles. The Company is also engaged in rendering of software development and other services and they are inter-alia engaged in trading of Electronic Control Units (“ECU”) for anti-lock braking systems (“ABS”). The Applicant is procuring ECU domestically as well as importing from outside India. The Applicant thereafter supplies the said ECU domestically to their customers in the Indian market.