Authority for Advance Ruling (AAR)

Applicability of notification issued under the provisions of GST Act,

The issue is in relation to classification of Vigilance Control Device (VCD), Diagnostic Terminal, (DT), and Master Controller System (MCS), (hereinafter collectively referred to as “products’’) supplied by the applicant.

Recommendation on the HSN code and applicable tax rate to be used under GST for the AMI (said product)

3002-HS Code of Antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological process.
0511-Animal products not elsewhere specified or included; dead animals of chapter 1 or 3, unfit for human consumption, other than semen including frozen semen.
3101-All goods i.e. animal or vegetable fertilisers put up in unit containers and bearing a brand name.

Classification and Rate of Applicable GST on various equipment manufactured for being used exclusively in various Tanks.

Classification of Gudkhu under GST Act, 2017.

1)Whether interlining fabrics is Classified under HSN code 5903 or should be Classified as further bland of yarn (In chapter 52-55)?

1)As per the Advance Ruling Tanakpur power station, NHPC has been exempted from GST as per notification no. 12/2017,central tax(Rate) dated 28-06-17 (as amended time to time) but will this entails other agencies and contractor/ sub-contractors not to charge GST in their invoices. If the activity of constructing Indo-Nepal border rode is exempted as per advance ruling will this permit all the contractor and sub-contractors involved in this project be exempted or otherwise?

(a) Whether the terms of the NIT, in particular its self-styled description as 'lump sum turnkey' contract, renders it as a 'works contract as understood under the GST law?

(b) In the event the answer to (a) is in the affirmative, does it imply that each and every supply made to ONGC under the contract would be subject to rate of tax as applicable to a 'works contract'?

( c) In the event the answer to (a) is in the affirmative;

(A) Will the position change if the members of the consortium raise distinct invoices and ONGC also pays directly to the members?

(B) Can it be said that in such circumstances the individual invoices will not be affected by the overall description as a 'works contract'?

(d) In the event the answer to (a) is in the affirmative and only one single rate of tax applies to the entire contract, can the members of the claim rate of tax in terms of Notification No. 39/2017 - Integrated Tax (Rate) dated 13.10.2017?

(e) In the given facts of the instant application, can the member of the consortium supplying goods alone claim concessional rate of tax of 5% in terms of Notification No. 3/2017-Integrated Tax (Rate) dated 28.06.2017? 

Whether the Project Development Service (i.e. Detailed project Report Service) and Project Management Consultancy Services (PMCS) provided by the applicant to recipient under the contract of SUDA; and the Project Management Consultancy Services (PMC) under the Contract for PMAY would qualify as an activity in relation to function entrusted to Panchayat or Municipality under Article 243 G or Article 243 W respectively, of the Constitution of India?

The use of the name of the Applicant i.e. General Mills India Pvt Ltd on the packaging for supply of products by the Applicant solely for the limited purpose of complying with the mandatory requirement under Chapter 2 of FSSAI Regulations and not for the purpose / with the intention of indicating a connection in the course of trade between the Products and the applicant, does not amount to ‘bearing a registered brand name’ or bearing a brand name on which an actionable claim or enforceable right in a court of law is available’ in terms of S.N. 73 of the Notification No. 28/2017 Central Tax (Rate) dated 22 September 2017 (Amending Notification)