Authority for Advance Ruling (AAR)

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.

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?"

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)

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?

Whether the Applicant can dispatch the commodity of Eucalyptus / poplar wood at the time of supply through delivery challan, which is supplied by him and the tax invoice be issued later after the goods is delivered and measured by the purchaser.

Whether the services provided under technology license agreement entered into by the applicant will qualify 3s service accounting code 9973 which provides for “temporary or permanent transfer or permitting the use of enjoyment of intellectual Property(IP) right in respect of goods other than information Technology software” attracting GST @12% or under service accounting code 9983 which inter alia provides for franchise service taxable at the rate of 18%.
(a) Under service accounting code 9973 which provides for “temporary or permanent transfer or permitting the use of enjoyment of intellectual property (IP) right in respect of goods other than information technology software” as provided under clause (c) of entry 5 os schedule II taxable at the rate of 12% in terms of serial number 17 of Notification No. 11/2017-CT (Rate) dated 28.06.2017.
OR
(b) Under Service accounting code 9983 which inter -alia provides for franchise service taxable rate of 18% in terms of Notification No. 11/2017 -CT (Rate) dated 28.06.2017.

“Whether the turbine generator set to be supplied by the applicant to the buyer for use in waste-to-energy project is covered under Sl.No.234 of Schedule I of Notification 1/2017 – IGST (Rate) dated 28.06.2017 as “Renewable energy devices and parts for the manufacture of waste to energy plants/ devices”, attracting 5% levy?”

Classification of Polypropylene Leno Bags