Authority for Advance Ruling (AAR)

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.

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

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

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

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

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.

Whether on facts and circumstances of the case, the input tax credit of tax paid on costs proposed to be incurred in relation to activities mentioned in Annexure 4 can be treated as 'admissible under the Central Goods and Services Tax Act, 2017 CGST Act, 2017?

The Applicant in his Application has raised following issues for determination by the Authority.

(a)- Whether Mahua De-oiled cake / De-oiled Rice Bran being used as an ingredient of cattle feed, Poultry feed and other animals feed and is ‘ Waste generated’ during the solvent extraction process?

(b)- Whether the Applicant is eligible to get entire tax input credit of GST paid on purchase of Mahua oil Cake / Rice Bran Oil cake used in the manufacture of solvent extracted oil?

Q. 1. Whether the subject goods (animal feeds supplemet/additive)  proposed to be supplied by the applicant merits classification under the Heading 2309, (Sr. No. 102) in terms of Notification No. 2/2017- Central Tax (Rate) dated 28.06.2017 and is therefore exempt from the levy of Central Goods and Services Tax (CGST) under the Central Goods and Services Tax Act, 2017 (CGST Act)?

Q2. Whether the subject goods proposed to be supplied by the applicant merits classification under the Heading 2309, (Sr. No. 102) in terms of Notification No. 2/2017- Integrated Tax (Rate) dated 28.06.2017 and is therefore exempt from the levy of Integrated Goods and Services Tax (IGST) under the Integrated Goods and Services Tax Act, 2017 (IGST Act)?

Q3. Whether the subject goods proposed to be supplied by the applicant merits classification under the Heading 2309, (Sr. No. 102) in terms of Notification No. 2/2017-State Tax (Rate) dated 29.06.2017 and is therefore exempt from the levy of Maharashtra Goods and Services Tax (SGST) under the Maharashtra Goods and Services Tax Act, 2017 (MGST Act)?

04. Further, if the Subject product is not classifiable under any of the aforesaid entries (Heading 2309) what would be the appropriate classification for the same and at what tax rate would CGST, SGST and IGST be imposable on its supply?"

The Applicant in his Application has raised following issues for determination by the Authority.

(a)- Whether Mahua De-oiled cake / De-oiled Rice Bran being used as an ingredient of cattle feed, Poultry feed and other animals feed and is ‘ Waste generated’ during the solvent extraction process?

(b)- Whether the Applicant is eligible to get entire tax input credit of GST paid on purchase of Mahua oil Cake / Rice Bran Oil cake used in the 2018manufacture of solvent extracted oil?