Authority for Advance Ruling (AAR)

Classification of food supplements.

1.    What is the classification of service provided in accordance with Notification No. 11/2017-CT (Rate) dated 28.06.2017 read with annexure attached to it, by the State of Rajasthan to M/s Wolkem Industries Limited for which royalty is being paid?
2.    Whether said service can be classified under 9973 specifically under 997337 as Licensing services for the right to use minerals including its exploration and evaluation or as any other service?
3.    What is the rate of GST on given services provided by the State of Rajasthan to M/s Wolkem Industries Limited for which royalty is being paid?

1.    Whether bus body building will be covered under HSN code 8707 or HSN code 9988
2.    What is the GST rate applicable on bus body building if it is not covered under Bodies (including cabs), for the motor vehicles of heading 8701 to 8705(HSN code 8707) or under other manufacturing services on physical inputs(goods) owned by others(HSN code 9988).

Whether the activity of O & M of Fluoride control project on ESCO Model  and O & M work supply of goods or supply of services and what shall be the rate of GST on it?

1. Whether Polypropylene Mat which are plaited using polypropylene Straw falls under Chapter Heading 4601 or 3902?
2.  What is the  tax rate for Polypropylene Mats ?

1.    Whether the applicant is liable for charging goods and service tax under the RGST Act, 2017 and CGST Act, 2017 on providing service for procurement of agricultural produce i.e. oilseeds and pulses from farmers either itself or through KrayVikraySahakariSamiti on behalf of it’s principal i.e. National Agriculture CO-Operative Marketing federation of India Ltd. (NAFED).
2.    Whether the applicant is liable for charging RGST/CGST or IGST as the case may be on it’s outward supplies of goods as well as services after having procured through KrahVikrah, SahakariSamiti according to the purchase order of the NAFED
3.    Whether the applicant being a Co-Operative society registered under the Rajasthan State Co-Operative Society Act, 1953 now consolidated in the Rajasthan Co-Operative Societies Act, 2001 is liable to deduct Tax at Source (TDS) from payment to or credit of KrahVikrah, SahakariSamiti /RAJFED under Notification No. 50/2018-central tax dated 13.09.2018 for their services of procurement of oilseeds and pulses for the applicant to be supplied by the applicant to it’s principal NAFED.
4.    Whether the applicant being a Co-Operative society registered under the Rajasthan State Co-Operative Society Act, 1953 now consolidated in the Rajasthan Co-Operative Societies Act, 2001 is liable to deduct Tax at Source (TDS) from payment to or credit of RAJFED under Notification No. 50/2018-Central Tax dated 13.09.2018 for their services of procurement of gunny bags, transportation, insurance and services of surveyors for the applicant to be supplied by the applicant to it’s principal NAFED itself.

1. Whether the packaging materials viz. cut to size blanks manufactured by TCPL with corrugation and having requisite creases at designated places, supplied to the Customers in flat form with folding, can be categorized under Tariff Item Code no 4819 and subject to GST @ 12%?

2. What would be the appropriate categorization and GST Rate of printed materials which are in flat form, e.g. hanging cards, without creases having corrugation and supplied to customer in flat form? 

Whether KalavaRaksha Sutra is exempted under the Sl.No. 148 in Any Chapter and also classification of HSN code of the product?

Whether to charge IGST or SGST/CGST on the sales made by the Applicant?

The question / issue before Your Honor is eligibility of Notification 01/2018-Central Tax (Rate) dated 25.01.2018 which provides for concessional rate of GST @ 12% on supply of works contract service in respect of Original Works pertaining to construction of a Low Cost House in an AHP.