Authority for Advance Ruling (AAR)

1. Whether the product by name "Crackle", manufactured and supplied by the applicant containing the ingredients Sugar, Cashew Nuts, Butter, Liquid glucose and other permitted Flavours , should be classified under the Tariff Heading 1704 enumerated at Serial number 32AA of Schedule III of Notification No. 01/2017 as a Sugar boiled confectionery.?

1. Whether the applicant is duly eligible to take full credit of GST Charge in Tax invoice issued by supplier and GST was paid by such supplier to government even though later commercial/ financial credit note is issued for part amount of invoice.

 2. Whether the applicant is required to reverse the ITC proportionately to the extent of financial/ commercial credit note issued by supplier.

Whether the sale of duty credit e-Scrips is only other income and not form part of Turnover for applying Rule 42, Rule 89(4) and Rule 89(4B) of the CGST Rules, 2017?

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 supply for construction of a sewerage treatment plant which involves supply of pumps as well as installation and commissioning work attracts GST rate of 12% in terms of Notification No. 11/2017-CT(Rate) dated 28/06/2017 read with of Notification No 20/2017 -CT(Rate) dated 22/08/2017.

i. Whether the applicant purchasing second hand gold in the form of jewellery / parts of jewellery, from unregistered individuals and sells to registered / unregistered dealers, after melting the same, in the form of lumps / irregular shapes of gold, without changing the nature, (i.e.,) Gold remains gold, has to pay GST on the margin difference between the sale price and purchase prices as stipulated in Rule 32(5) of CGST Rules, 2017?

ii.  Whether the HSN Code for Old Gold Jewellery purchased and after melting the purchased old gold jewellery is 7113?

Application has been Withdrawal

1. Whether GST would be leviable on export of pre-packaged and labelled rice upto 25 Kgs, to foreign buyer?

 2. Whether GST would be applicable on supply of pre-packaged and labelled rice upto 25 Kgs, to exporter on “bill to ship to” basis i.e., bill to exporter and ship to customs port. Exporter ultimately exports the rice to foreign buyer ? 

3. Whether GST would be applicable on supply of pre-packaged and labelled rice upto 25 Kgs, to the factory of exporter. Exporter will export the rice ?

क्या स्मार्ट सिटी परियोजना में विद्युत लाईन की शिफ्टिंग के कार्य का निष्पादन स्मार्ट सिटी मद से किये जाने में परीवेक्षण का कार्य पश्चिमांचल विद्युत वितरण निगम लिमिटेड द्वारा किया जाना सी०जी०एस०टी० अधिनियम की धारा-15 (2) (इ) के अंतर्गत आता है?

क्या स्मार्ट सिटी योजनान्तर्गत स्मार्ट रोड के कार्य के निष्पादन हेतु विद्युत लाईन शिफ्टिंग के परीवेक्षण का कार्य के साथ सम्पूर्ण कार्य पर उत्तर प्रदेश पश्चिमांचल विद्युत वितरण निगम लिमिटेड द्वारा अतिरिक्त जी०एस०टी० (डबल जी०एस०टी०) देय होगा ?

क्या यदि स्मार्ट रोड के निष्पादन हेतु विद्युत लाईन की शिफ्टिंग का कार्य स्मार्ट सिटी अपने ठेकेदारों से जी०एस०टी० का भुगतान करते हुये कार्य कराया जाता है तो उस पर भी अतिरिक्त जी०एस०टी० का भुगतान उत्तर प्रदेश पश्मिांचल विद्युत वितरण निगम लिमिटेड को किया जाना जो एक ही कार्य पर दो बार जी०एस०टी० का भुगतान दो अलग-अलग संस्थाओं को किया जाना दोहरी कर प्रणाली के दायरे में नहीं आता है? जो कि जी०एस०टी० की मूल अवधारणा के विपरीत होगा।

क्या उपरोक्त कार्य में उत्तर प्रदेश पश्मिाचंल विद्युत वितरण निगम लिमिटेड द्वारा अतिरिक्त जी०एस०टी० की मांग जबकि प्रतिफल शून्य है अर्थात कार्य का मूल प्रतिफल का भुगतान सहारनपुर स्मार्ट सिटी द्वारा कॉन्टेक्टर को डायरेक्ट किया जाना है. अतः इस दशा में प्रतिफल की परिभाषा के प्रतिकूल न होगा?