Authority for Advance Ruling (AAR)

To seek the classification of the PVC floor mat and the applicable rate of GST on the same

(a) Whether GST shall be applicable on the sale of undivided and impartible share of land represented by Agreement to sell the land?

(b) Whether GST shall be applicable on sale of superstructure (which is under construction)?

(c) If yes:

i. What will be value on which tax is payable?

ii. What would be applicable rate for charging GST?

Whether sale of food to passenger travelling in Rajdhani Train etc. Train should be treated as Restaurant Services?

Whether Input Tax Credit ( ITC) is available on clean environment(energy) cess, paid at the time of import of coal?

Whether the applicant is eligible or not, to claim a lower rate of GST.

Whether the services offered by the applicant are falls or not under the SAC 998619, and the exemption under Notification No.12/2017, under entry 54(e ) is applicable to both farmers and traders?

Whether GST is payable on sale of Sunglasses to international passengers going abroad or the same is considered, on export of goods?

(a) Whether exercise books are classifiable under HSN 4820 or 4901 or 4903;

(b) Whether any person who is dealing exclusively in supply of goods that are wholly exempt from tax, is required to take registration under the GST Act?

Whether the valuation under Rule 32(5) of the GST Rules, 2017 can be adopted for sale of ‘demo cars’.  Later the applicant sought permission to withdraw the application.

"(1) Live rubber trees under HSN code 06 the rate of tax 0 but now insisting for payment of 18% GST which according to the auction there is no clarification issued the GST Authorities as on date in spite of letter dtd.19-12-2017 hence as per the W.A.No.245/2018of Hon'ble High Court for clarifying the GST rates.

(2) Both taxable rate of CGST and SGST for Standing Rubber Trees and Firewood."