Authority for Advance Ruling (AAR)

a. Classification of any goods or services or   both;
b. Applicability of a notification issued under the provisions of this Act;
d. Admissibility of input tax credit of tax paid or deemed to have been paid;

a. Classification of any goods or services or   both;
b. Applicability of a notification issued under the provisions of this Act;

1. Whether Steel Mugs with a plastic outer body supplied by the applicant would be classified under SI. No 184 of Schedule II of Notification No 1/2017 of Central Tax (Rate) dated 28th June, 2017 (as amended)?

Determination of the liability to pay tax on any goods or services or both

How to adjust the Service Tax which has been paid on mobilization advances in Pre-GST regime? (Application Withdrawn).

i) Whether Sale of Karnataka Hotel as going concern on slump sale basis can be construed to be “Supply” in terms of  Section 7(1) of the CGST Act 2017? If answered in affirmative, whether the transaction would be regarded as supply of goods or supply of service?

ii) Whether the said transaction can be construed as ‘Service by way of transfer of going concern as whole or an independent part there on under Sl.No.2 of the Notification No .12/2017 –Central Tax(Rate) dated 28-06-2017 or No.9/2017-Integrated Tax (Rate) dated 28-06-2017 or Notification (12/2017)NO FD 48 CSL 2017, Dated 29-06-2017 ?.                                                          

But the Applicant Company requested to permit them to withdraw the application filed for advance ruling vide their letter dated 06-05-2019.

The activity of construction of complex or building intended for sale to a buyer wholely or partly, where the entire consideration has been received /receivable after completion of construction, be treated as supply of taxable service ?.                        

But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their letter dated 26-03-2019.

A.1 Whether Threaded metal nuts which function same as standard nut, merits classification under the Tariff item 7318 16 00 and not under Tariff item 8708 99 00?

A.2 Whether Plastic rivets not only being capable of being used in the fitment of trims on the body of a motor vehicle but in other industries for similar functionality, merits classification under Tariff item 3926 90 99 and not under Tariff item 8708 99 00?

A.3 Whether Quick Adapter not only capable of being used to connect pipes and tubes in the interior of a motor vehicle, but also for similar functionality in other industries, merit classification under the Tariff item 3917 40 00 and not under Tariff item 8708 99 00?

A.4 Whether Plastic pipe clips merits classification under the Tariff item 3926 90 99 and not under the Tariff item 8708 99 00?

A.5 Whether Brackets and Channels merits classification under Tariff item 8708 99 00 despite being “parts of general use” made of plastic, and not under Chapter 39 of the First Schedule?

A.6 Whether Non-Return Valve merits classification under Tariff item 8481 30 00 as it is capable of being used in the internal liquid lines of various machineries and equipment, and not under Tariff item 8708 99 00?

A.7 Whether Metal U Clips merits classification under the Tariff item 8305 90 20 as it is not only capable of being used in the interior or exterior of a motor vehicle to join panels but in other machineries and equipment, and not under the Tariff entry 8708 9900?

A.8 Whether Fasteners and Spoilers merits classification under Tariff item 8708 2900 which pertains to parts and accessories of the body of a motor vehicle and thus provides the more specific description of the Fasteners and Spoilers, in comparison to Tariff entry 8708 9900, which pertains to the residual entry underHeading8708?

A.9 Whether Bracket merits classification under Tariff item 8708 9900 and not under Tariff item 8708 2900, which pertains to a part or accessory found on the exterior of a motor vehicle. A.10 Whether the Subject Product merits classification under Tariff item 7220 20 90 despite being capable of being classified under Chapter 87 of the First Schedule, and not under Tariff item 8708 9900.

Whether input tax credit is admissible when the applicant settles through book adjustment the debt created on inward supplies.

a) What shall be GST rate on such product?

b) What will happen, if torch is having solar panel input socket, but provided without solar charging panel?