Authority for Advance Ruling (AAR)

The applicable HSN code and Rate ofTax for Non-Woven Bags and CottonBags

Whether Tutti-fruity be classified under HSN 08111010 or 20060000

Whether the activities undetaken by the applicant are supplies of service

Whether exemption under serila no. 18 of Notification No. 12/2017 - CT (Rate) dated 28/06/2017 is applicable on charges for transporting materials for erection of towers in a contract for Tower Package

Levy of GST Rate applicable in case of “Dietary Services” to CIMS Hospital.

Taxability on energy charges and distribution charges and Non-Tariff Charges and others.

Applicability of provisions of S.No. 3&3A of Table of Notification No. 12/2017 dtd. 28-06-2017 as amended from time to time on services supplied to the company (As mentioned in Sr. No. 14 of the Application)

Whether applicant can classify and clear 'insoluble sulphur' for export under tarrif heading ITC HS 3812 39 30, ITC HS 3824 90 90, ITC HS 2503 00 10, ITC HS 2503 00 90 and  ITC HS 4005 91 90 (Pre dispersed insoluble sulphur) as desired by the customers from Thailand, Maxico, Espania (Spain) and Europe respectively?

"Whether the amount of statutory charges, i.e. External Development Charges and Infrastructural Development Charges, recovered by the Applicant from buyers and paid further to respective government authorities will form part of value of taxable supplies being made by the Applicant?"

1. Whether Solar powered Robotic Cleaning Systems supplied by the Applicant qualifies as a ‘solar power based device’ in terms of sub-clause (b) of Entry no. 234 of Notification no. 1/ 2017 Integrated Tax (Rate) dated 28 June 2017 (as amended from time to time) liable to Goods and Services Tax @ 5%? Further, what would be the most appropriate 4-digit HSN classification under which Robotics Cleaning System (‘RCS’) should be classified, for Goods and Services Tax (‘GST’) purposes.

2. Whether the supply of RCS along with provision of ancillary services (i.e. installations, erection and commissioning services) by the Applicant can be construed as a Composite supply as per Section 2(30) of the Central Goods and Services Act, 2017? If yes, whether the principal supply in case of a Composite Supply can be said to be supply of RCS, chargeable to GST, at the rate determined in terms of Point (a) above?