Authority for Advance Ruling (AAR)

The supply of Electrical energy units through diesel generators is covered under Tariff code-27160000-Elecrical Energy- attracting NIL rate of Tax. The applicant wants to confirm as to whether the NIL rate of tax selected by it is correct.

Whether the pure services supplied to the applicant institute such as manpower supply services, security services, horticulture services, civil maintenance and electrical maintenance services etc. shall be liable to tax under GST or exempt from payment of tax vide Entry 3 of Notification 12/2017- Central Tax (rate) as amended from time to time?

“Whether value of supply of goods by one distinct entity (Factory/depot) as defined under sec 25(4) of the CGST Act 2017 as amended to another distinct entity (Factory/depot) can be determined on the basis of our cost of production. Our cost of production depends mainly on cost of inputs and input services hence the same fluctuates with the price of inputs and input services “.

    
1. Whether supply of ice-cream by the applicant from its retail outlets would be treated as supply of "goods" or supply of "service" or a "composite supply" and subject to GST accordingly?

2. Whether the supply, not being a composite supply, would be treated as supply of service in terms of entry 6(b) of Schedule 11 attached to the CGST Act, 2017 and leviable to CGST @ 2.5% in terms of Notification No. 11/2017 as amended by Notification No.46/2017-Central Tax (Rate) (serial no. (i) entry no. 7) of the notification?

3. In case the supply is held to be "composite supply", whether the taxability of the same should be treated as supply of service in terms of entry 6(b) of the Schedule Il of the CGST act, 2017 or should be taxable on the basis of nature of principal supply in accordance with Section 8 of the Act?

4. In case the supply is held to be a supply of service in terms of entry 6(b) of Schedule Il to the CGST Act, 2017, would it be mandatory for the applicant to collect and pay CGST @ 2.5% inspite of the fact that entry 7(i) of Notification No. 11/2017 as amended by Notification No.46/2017-Central Tax is a conditional entry?

What is the GST rate on Natural Calcite Powder?

Classification of the  PVC foot mats manufactured and supplied by the applicant under Chapter 39 or under Chapter 57 and, accordingly, the tax rate as per Notification No. 1/2017 under CGST & HGST and further whether the product under reference will attract 9% (CGST) and 9% (SGST) or 6% (CGST) and 6% (SGST) tax or any other rate as may be applicable as per law.

    
1). Please confirm that Main Propulsion engine for ships falling under HSN code  8408 1093, Marine Gear box falling under heading 8483 and marine generator falling under 8502 1100 and Marine engine for other applications like pumps falling under sub-heading 8408 10 would be considered as parts of Goods for Chapter 89.

2). Further if the all above used in manufacturing of the boat/ ships under headings  8901, 8902, 8904, 8905, 8906 and  8907 shall be charged with 5% even if in their respective chapters, the rates of GST are higher: For example, GST for HSN code 8408 10 93 is 28%, but when supplied to shipyards would be 5% and also implied for chapters 8483 and 8502 1100 above.

3) The invoice made by the dealer to the shipyard would be made under the respective product chapter, but with 5% GST. For example marine main propulsion engine would be made with 5% GST under HSN code 8408 1093 and not 28%. And also implied for chapters 8483 and 8502 1100 above with 5% GST.

4) As a generator manufacturer, we buy a marine Engine from our principles (Ashok Leyland). Please conform if we could buy under 5% GST from Ashok Leyland with our letter of undertaking stating that we shall be supplying these Generators to Marine Shipyard also stating in the letter , the with Hull number (which is always unique )for a project and shipyard order copy. We would also submit a covering letter from the shipyard to Ashok Leyland for the same subject matter and yard number (which is always unique). With all this above procedure can Ashok Leyland supply us Marine Generator Diesel Engines with 5% GST under HSN code 8408 1093?

5) When we have to sell an engine to shipyard for main Propulsion, we buy it from Ashok Leyland. under that context could we buy the engines with our letter of undertaking stating that we shall be supplying these engines to marine Shipyard name and Hull number (which is always unique) for that project and with shipyard order copy and also a covering letter from the shipyard for the same subject matter and yard number (which is always unique). With all this can we get the supplies from Ashok Leyland at 5% GST?

a. Classification of any goods or services or  both;
e. determination of the liability to pay tax on any goods or services or both;
g. whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term

Whether the producer of a feature film is liable to pay IGST on reverse charge basis on payment made to a line producer engaged in Brazil. If so, what should be the classification of the service of a line producer and the rate of IGST.

Classification of and rate of tax on tips and balls of ball point pens.