Authority for Advance Ruling (AAR)

1. "Whether on facts and circumstances of the case, the product “Dialyzer" be treated as 'Disposable sterilized dialyzer or micro barrier of artificial kidney' as mentioned under Entry No. 255 of Schedule I to Notification Number 1/2017-Central Tax (Rate), dated 28 June 2017 and Notification Number 1/2017-Integrated Tax (Rate), dated 28 June 2017 (collectively referred to as the 'Rate Notifications')                                                            

2.  If the said product “Dialyzer" falls under Entry No. 255 of Schedule I to the Rate Notifications, whether it would be classified under Chapter 90 (i.e. Tariff item 9018 90 31) or Chapter 84 (i.e. Tariff item 8421 29 00).

Whether the Fusible Interlining fabric is classified under HSN 5903 or should be classified as per the blend of yarn in chapter 52-55 58 or 60? 

Whether the Fusible Interlining fabric is classified under HSN 5903 or should be classified as per the blend of yarn in chapter 52-55 ? 

Whether the Fusible Interlining fabric is classified under HSN 5903 or should be classified as per the blend of yarn in chapter 52-55?  

1. What will be the treatment of claiming of Input Tax Credit under Section 16 of the GST Act in regard to by-product Cotton Seed Oil Cake which is taxable at 0%?
2. Whether the provision of Apportionment Input Tax Credit u/s 17 of GST Act will be also applicable on the by-product Cotton Seed Oil Cake?
3. What will be the treatment of claiming of Input Tax Credit on Raw Cotton purchased from agriculturist on whom tax @ 5% is paid under Reverse Charge Mechanism?
4. What will be the treatment of claiming of Input Tax Credit on Plastic Bags (Bardana) which is only used for packing of the cotton seed oil cake?
5. Whether the applicant has to reverse the Input Tax Credit for the period of 2017-18, 2018-19 as per the Rule 42 of the CGST Rules, 2017?

Whether the Fusible Interlining fabric is classified under HSN 5903 or should be classified as per the blend of yarn in chapter 52-55 ? 

Whether GST is applicable on the job work charges charged for manufacturing of Poultry Feed/Cattle Feed on job work basis?

1. GST Rate on the work of "Development of Infrastructure facility for Passenger Water Transport Terminal" at Nerul, Navi Mumbai awarded to M/s. AjwaniKarawal (JV).

2. Will the activity fall under chapter heading 9954 (construction service) with serial no. 3(iv)(a) or 3(vi)(a) of the Notification No. 11/2017-Central Tax (Rate)?

(a) Will the consideration received by the school form the praticipant school (s) for participation of their students and staff in the conference would be exempted under No. 66 or entry No. 1 or entry No. 80 or any other entry of the Notification No. 12/2017- Central Tax (Rate) or will be chargeable to GST under CGST Act, 2017 & MP GST Act, 2017 or IGST Act, 2017 ?

(b) If not exempted then what would be the appropariate category of the service and the appropriate Tax Rate?

(c) Wthat would be the Place of Supply for such services?

(d) Whether exemption provided to service providers of catering, security. cleaning, house-keeping, transportation etc. to an educational institution upto higher secondary be available to the service providers of the Applicant for services related to such conference.

(e) Whether ITC would be elighible of all the input services availed for the purpose of the above conference?

1. Whether the contractor can charge GST on the value of material supplied by the recipient of service?

2. What should be the mechanism to calculate the taxable value as per section 15 of the Act?