Authority for Advance Ruling (AAR)

Seeking clarification on whether the Development Authorities formed & constituted under “ Uttar Pradesh Urban Planning  & Development Act, 1973” are to be treated as “ Exempt Unity” under new GST Law.

The applicant supplies goods to his branches in other states. Whether such supplies can be valued in terms of the second proviso to rule 28 of the CGST Rules, 2017.

(i) Whether the printed advertisement materials classifiable as supply of goods?

(ii) If yes, whether it is classifiable under chapter heading 4911 of first schedule to Customs Tariff Act, 1975?

Classification of―Agricultural Soil testing Minilab and its Reagent Refills.

The applicant is printing content provided by the customers. Classification of the nature of the activity and tariff head required.

Clarification on the rate of tax in respect of marine propeller, rudder set, stern tube set, propeller shaft and M.S. Shaft for couplings which are used as parts of fishing vessels

Whether the services or material procured by ITDA from Govt./Govt. Authority is exempt from GST.

Clarification regarding classification of  carry bags made of polypropylene non-woven fabrics

Clarification on the rate of tax in respect of certain commodities falling under HSN Code 90213100 which are implants for joint replacements

The applicant supplies overhead power transmission line hardware and accessories. Whether he is liable to pay tax on transportation and allied services relating to delivery of the materials.