Authority for Advance Ruling (AAR)

Whether Applicant would be qualified as ‘Government Authority”

withdrawl the application 

Whether Applicant is considered as ‘Financial Institution’ for the purpose of section 17(4) of the CGST and GGST.

Classification of the product Odomos being manufactured and supplied by them.

(a) Whether the air-springs imported by the Applicant are classifiable under HSN heading 8607 (i.e. parts of coach work of railway running stock) and thus covered under Entry No. 241 of Schedule-I of GST rate notifications?

(b) if the answer to (a) is in affirmative, what is the applicable rate of tax under GST notification?

(c) if the answer to (a) is in the negative

(i) Whether the air springs imported by the Applicant’s competitors is classifiable under HSN heading 8607?

(ii) What is (a) the correct classification of the air-springs imported by the Applicant and (b) the applicable rate of tax under GST  notification?

(iii) Whether the Applicant can also be eligible for classifying imported goods under HSN heading 8607 like its competitors?

Whether ITC is admissible on construction of a warehouse using pre-fabricated technology.

What is the appropriate classification and rate of  GST  on the supply of such "Hydraulic Kit" cleared to dealers / distributors or OEMs cleared as such, which comprises of the Hydraulic cylinder and wet kit (with or without pump).

What will be the correct HSN code and consequently rate of GST applicable on “Ready to  cook popcorn premix i.e. Popcorn Maize with edible oil and salt”, sold in retail pack size ranging from 30 grams to 350 grams.

a. 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 AravaliPolyart Private Limited for which royalty is being paid? 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?    

b. What is the GST rate applicable on given services provided by State of Rajasthan to M/s AravaliPolyart Private Limited for which royalty is being paid?    

1. When the Applicant is operating under the Margin Scheme notified under Rule 32(5) of the Central Goods and Service Tax Rules, 2017 (“CGST Rules, 2017”) by selling the used lead acid batteries to other manufacturers whether such used lead acid batteries qualify as ‘second hand goods’ and thus covered under the Margin Scheme notified under Rule 32(5) of the CGST Rules, 2017?

2. When the Applicant is selling goods under the Margin Scheme notified under Rule 32(5) of the Central Goods and Service Tax Rules, 2017. The Tax on Outward Supply under the Margin Scheme would be qualified under which of the following heading in GSTR-3B in following cases:-

a) When Applicant selling the goods within the state?

b) When Applicant selling the goods outside the state?

3. When the Applicant is operating under the Margin Scheme notified under Rule 32(5) of the Central Goods and Service Tax Rules, 2017 (“CGST Rules, 2017”) by selling the used lead acid batteries to manufacturers whether the goods when sold outside the state or when sold within the state of Rajasthan qualifies under the Margin Scheme.