Authority for Advance Ruling (AAR)

1.1.  The question/ issue before Your Honor is whether GST is leviable on the transportation charges levied by the Applicant on PGCIL?

1.2. In case the GST is payable, what would be the rate of GST to be charged on such charges?

Applicability of the notification number F-A-3-08-2018-1-V (43), DATED 24-4-2018 issued under MPGST Act/Rules on "unmanufactured tobacco" nuder CTH 2401.

1. Whether products containing Amino acid (Protein Hydroslyate/Fulvic acid/ Seaweed /Humic Acid/ Potassium Humate which are generated from vegetable/animal origin required to be classified under Chapter 3101 of HSN?

2. Whether Plant Growth Regulators are different than that of plant growth promoters?

3. Whether Micronutrients will fall under Chapter Heading 38 or 28/29?                            

4. Whether the products containing elements of Nitrogen, Phosphorous or Potassium, shall be classified under any of the heading of Chapter 3102, 3103,3104 respectively ?

Since the amount collected by individual Lions clubs and Lions District is for convenience of Lion members and pooled together only for paying Meeting expenses & communication expenses and the same is deposited in single bank account. As there is no furtherance of business in this activity and neither any services are rendered nor any goods are being traded. Whether registration is required?

HSN Code applicable for “Chicken waste intestine”.

Whether tarpaulins made of HDPE woven fabrics are classifiable under HSN 6306

Whether the activities the Applicant intends to undertake are supply of goods or services. If so, how the time of supply is to be determined

Classification of goods namely Wet Baby Wipes, Wet Face Wipes, Bed and Bath towels, Shampoo Towels.

Rate of Tax on “Coir Sheets / Rubberised Coir sheets or Blocks.

Specify the complete procedure for S.No.1 & explanation 1 of the Notification No.48/2017-Central Tax dated 18.10.2017 for supplies by DTA to Advance Authorisation Holder?

Specify the applicability of foreign Trade Policy 2015-2020 Mid Term review and specify procedure for procuring goods from DTA against Advance Authorization.