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.

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

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

HSN Code applicable for “Chicken waste intestine”.

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

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

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.

The Applicant requests this Hon'ble Authority to decide as to whether the supply of goods [as listed in Annexure I-A of this ARA application] is classifiable as “Parts of goods of headings 8901, 8902, 8904, 8905, 8906, 897” under entry 252 of Schedule 1 of GST Notification No. 01/2017-CT(R) dated 28th June, 2017 as amended and liable to GST @ 5% (CGST-2.5% and SGST-2.5%) or IGST @ 5% or not.

The Maharashtra RajyaSahakariSangh Ltd. conducts education and training programmers through its 13 co-operative training centres and 33 district co-operative boards by charging fees to participants. Maharashtra RajyaSahakariSangh Ltd., is not profit making body and doing this activity as statutory requirement of Maharashtra Co-operative Societies Act,1960. Therefore, it is requested to exempt GST to Maharashtra RajyaSahakariSangh Ltd.