Authority for Advance Ruling (AAR)

Charge GST on Freight amount excluding diesel cost or on total amount which is inclusive of diesel.

1. What is the rate of GST applicable on tobacco leaves procured at tobacco auction platforms or directly from farmers, which are cured and dried by farmers themselves?

2. If the applicant purchases tobacco leaves form other dealers who have purchased them farmers, for the purpose of trading what will be the applicable rate of tax?

3. If the applicant segregates the tobacco into grades depending upon their size(width), colour/shade,length, texture of the leaf etc., and sells such graded tobacco leaf what is the applicable rate of tax?

4. If the tobacco leaves are butted and sold to other dealers what will be the applicable rate of tax?

5. If the applicant gets the tobacco leaves redired without getting them threshed what is the applicable rate of tax?

6. If the applicant gets the tobacco thereshed and redried on job work basis at GLT plants and then sells such threshed and redried tobacco leaves what is the applicable rate of tax?

1) Whether the considerations collecting by the Road Transport Department on  account of issuing Fancy Number on Reservation? Comes under GST taxable  net or not ?                                                                                              

2. If comes under GST purview what is the rate of tax?

(i)  Rate of GST on bundled sale of above Medical Kit (a box) containing medical equipments such as pulse oximeter, weighing scale for human weight measurement, blood pressure measure machine, glucometer to measure blood glucose, test strips to measure blood glucose, android based tablet device for data storage and finger print sensor machine.

(ii) Rate of GST on Telemedicine as individual service

(iii) Rate of GST on bundled sale of medical Kit and Telemedicine.

(iv) Rate of GST on Pulse Oximeter (device to measure O2 in blood)

(v) Rate of GST on weighing scale to measure human weight

(vi) Rate of GST on Blood Pressure measurement machine

(vii) Rate of GST on Glucometer to measure blood glucose

(viii) Rate of GST to test strips to measure blood glucose

(ix) Rate of GST on android based tablet device for data storage

(x) Rate of GST on Finger print sensor machine

(xi) Rate of GST on bundled sale of Telemedicine and Medical Kit (a box) containing containing medical equipments such as pulse oximeter, weighing scale for human weight measurement, blood pressure measuring machine, glucometer to measure blood glucose, test strips to measure blood glucose, android based tablet device for data storage and finger print sensor machine.

(xii) Admissibility of ITC on Telemedicine

(xiii) Admissibility of ITC on combined sale of Medical Kit as well Telemedicine.

1. Whether the applicant is eligible to take GST input on Goods which are used for installation (Foundation)of Plant and Machinery?

2. Whether the applicant is eligible to take input on services which are used for installation (Foundation) of plant and machinery?

3. Whether the applicant is eligible to take GST input on Goods which are used for protection (by creating sheds) for plant and machinery?

4. Whether the applicant is eligible to take input on services which are used for protection (By creating sheds) for plant and machinery?

GST @5% is being paid on supply of pulp wood in terms of Chapter 4401. Whether payment of GST at the said rate is Correct or Not?

1. Whether the composite supply of works contract provided to M/s APSPDCL, is entitled to CGST @6% & SGST @6% considering the said “entity “ is falling under the definition of ‘Government Entity’, as prescribed under Notification No. 31/2017 – Central tax ( rate ), dated : 13.10.2017?                                                      

2)    Whether works contract agreements awarded by APSPDCL in respect of DDUGY  for which grants/ subsidies from GOI/ GoAP are embedded in expenditure plan/ budget are entitled to fit in the nature of ‘non – commercial’ under the said Notification with retrospective effect 13.10.2017?          

3) In which case, what is the procedure laid down under the GST law to claim the tax paid in excess of 12%  ( 18%-12%) for the period from date of Notification till the date of circular in order to pass on the same to APSPDCL as per their circular dated 04.06.2018?                                                                                                    

4) If the applicable rate of GST is 12%, in view of the above what is the rate applicable for the work done by sub- contractor?

Clarification on Rate of tax applicable on trailor springs  (Attachment) parts, Leaf Springs, Disks, Axels, Hubs & Shacke Pins mean for Tractor Trailors.

Whether the Applicant-unit is entitled to avail input tax credit of IGST and Compensation Cess paid on receipt of cars (on stock-transfer basis) for use in relation to specified business activities and thereafter onward supply to dealers after use by the Applicant-unit for a limited period of time?

Applicability of entry No.72 of Notification No.12/20107-CT dated 28.06.2017 read with entry No.72 of Notification No.SRO No.306/2017-Finance Department to the services provided by the applicant under the ICT@School project