Authority for Advance Ruling (AAR)

Confirm classification and HSN of ‘skin care preparations’ as listed in the application and whether these products can be classified under HSN 3004 as ayurvedic medicaments?

(a) Classification of ‘Dried Tobacco Leaves’

(b) Rate of duty on ‘Dried Tobacco Leaves’

Whether accumulated credit by way of Krishi Kalyan Cess (KKC) as appeared in the Service tax return of Input Service Distributor (ISD) ON June 30, 2017 which is carried forward in the electronic credit ledger maintained by the company under CGST Act 2017, will be considered as admissible input tax-credit?

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

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

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?

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

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