Authority for Advance Ruling (AAR)

The applicant has asked the Clarification and applicable rate of GST and / or Compensation Cess on our product “Dhariwal” i.e. ‘Tobacco pre mixed with lime.

(i)Whether, ITC is eligible on the GST paid on the inward supply of structural support of the plant and machinery that is used for making outward supply of the goods/services?

(ii)Whether, a common head office can be used for more than one taxpayer under GST having separate factory addresses or each applicant is required to be registered with separate head office?

(iii) Whether, as per Notification No.13/2017-Central Tax, dated June 28, 2017; time period of 60 days provided under section 56 of the CGST Act, 2017 is for the period from the date of filing application for refund to the date of credit of the refund amount in taxpayer’s bank account?

(1) What is the rate of tax applicable for veterinary instruments, which is known as AI crate (Artificial Insemination Crate)/Travis?

(2) Classification of the aforementioned product?

What is the value of supply of services provided by the applicant for conversion of wheat provided by the State Government into atta/ fortified atta, for distribution by the State Government through Public Distribution System and what is the rate of tax applicable on such supply.

What is the value of supply of services provided by the applicant for conversion of wheat provided by the State Government into atta/ fortified atta, for distribution by the State Government through Public Distribution System and what is the rate of tax applicable on such supply.

Whether the applicant being a Fair Price Shop is liable to charge GST from the State Government against the supply made by them and whether the supply of “S.K.Oil” along with charges like dealer’s commission, dealer’s transport charges, stationary charges, H & E losses etc. would be treated as a composite supply wherein the principal supply would be the supply of “S.K.Oil”.

Whether input tax credit against inward supply of input/input service used for construction of warehouse can be claimed and utilized to pay tax on the outward supply of services provided by way of renting of said warehouse.

Whether the applicant is required to take separate registration for each type of business e.g., manufacturing/reselling/providing services carried on from same place of business and whether the applicant is entitled to get separate registration for each type of businesses carried on from same place of business.

Application is rejected on the question of requirement of registration of the applicant in the state of Assam.

What is the value of supply of services provided by the applicant for conversion of wheat provided by the State Government into atta/ fortified atta, for distribution by the State Government through Public Distribution System and what is the rate of tax applicable on such supply.