Authority for Advance Ruling (AAR)

1. Classification of any  goods or services or both;

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

Whether automotive chains (i.e., silent chains used in petrol engines and roller chains used in diesel engines) manufactured by the applicant are classifiable under HSN 8409 or 7315?

Whether exemption provided under Sl.No.54(e) of GST Notification No.12/2017-Central Tax (Rate) dated 28.6.2017 for the service providers who have rendered Handling services such as loading, unloading, packing, storage or warehousing of agricultural products is applicable for agricultural products viz. Wheat when imported through sea port?

Whether HEVs supplied by the Applicant are leviable to Compensation Cess at the rate of 15% as prescribed under SI. No. 48 of Notification No. 01/2017- Compensation Cess (Rate) dated 28.06.2017 (hereinafter referred to as Notification No. 01/2017-CC) as amended by Notification No. 05/2017- Compensation Cess (Rate) dated 11.09.2017 (hereinafter referred to as Notification No. 05/2017-CC)?

A. Whether storage or warehousing mentioned in clause (i) (e) of the explanation in entry at S.N 24 includes cold storage, deep freeze storage and controlled atmosphere storage also?

B. In case, services by way of storage or warehousing does not include services by way of cold storage, deep freeze storage or controlled atmosphere storage, will such services in relation to agriculture produce be charged to tax and if yes at what rate and under which classification?

C. As per the definition of agriculture produce given in clause (vii) of the explanation in note number 4 to the said notification, agriculture produce include produce out of cultivation of plants and rearing of all life forms of animals on which processing is done as is usually done by cultivator or producer which does not alter its essential characteristics but makes it marketable for primary market. Does that imply that when such processing is done, which is usually done by the cultivator, in the processing house or a factory by person other than cultivator which does not alter its essential characteristics of the produce out of cultivation of plants and rearing of life forms of animals, but makes it marketable for primary market will also be covered by the definition of “agriculture produce”?  

D. Whether turmeric whole (gattha&fali), turmeric powder, red chili (whole), red chili powder, chili seeds are covered under the definition of 'Agriculture Produce' as defined under Notification No. 11/2017- Central tax (Rate) dated 28.06.2017

Whether this man-made textile Non-Woven Geo bags from Polypropylene are classified under heading – 6305 having description
SACKS & BAGS OF TEXTILE MATERIAL FOR PACKING GOODS
- of Man-made textile materials;
-- 63053300- Other, of polypropylene strip or the like

a) Whether the long duration post graduate diploma/ degree granting programmes offered by the Indian Institute of Management, Bengaluru other than specifically mentioned in Sl.No.67 of Notification No.12/ 2017 – Central Tax (Rate) dated 28th June 2017 as amended by Notification No.2 /2018 dated 25th January 2018 are exempted from the GST output liability on education as a part of a curriculum for obtaining a qualification recognized by any law for the time being in force in the light of enactment of the Indian Institute of Management Act, 2017?

b)  Whether supply of online educational journals or periodicals to the Indian Institute of Management, Bengaluru is exempted from reverse charge liability of GST under Sl. No.66 of Notification No.12 / 2017 – Central Tax (Rate) dated 28th June 2017 as amended by Notification No. 2/2018 dated 25th January 2018 being education provided as a part of a curriculum for obtaining a qualification recognized by any law for the time being in force in the light of enactment of the Indian Institute of Management Act, 2017?

a) Whether the amortised cost of the tool to be added to arrive at the value of the goods supplied for the purpose of GST under Section 15 of the CGST Act read with rule 27 of CGST Rules.

The ruling prononced by the AAR have been set aside and it is ordered that Polypropylene Leno Bags manufactured by the respondents be classified under Tariff Heading 39232990.

Whether the Exemption Notification No.12/2017- Central Tax (Rate) dated 28/06/2017 (Entry No. 3 of the Notfn.) is applicable to the applicant for the Pure services i.e. Security Services rendered to Pimpri Chinch wad Municipal Corporation in relation to functions entrusted to Municipality under Article 243 W of the Constitution thereby exempting the applicant service provider from the whole of GST.