Authority for Advance Ruling (AAR)

What is the 8 digit HSN and GST tax rate of HTP Kirloskar Power Sprayer (engine driven)?

Q1:Whether training programmes offered by the applicant, as approved by NSDC would be construed under the “any other scheme implemented by the NSDC” as required under serial no.69 of the Notification and the benefit of GST exemption would be available to the applicant from the date of its agreement with NSDC?

Q2:Whether the training programmes offered in collaboration with other business partners, imparted by business partners of the applicant under a sub contract would be construed under the “any other scheme implemented by the NSDC” as required under serial no.69 of the Notification and the benefit of GST exemption would be available to the applicant?

Q3:Exemption of GST is available to the company as a whole as long as its services fulfill the criteria laid down under serial no.69 of the said notification and not limited to Telangana GST?

Classification and rate of tax of supply to be provided by the applicant to State Urban Development Agency for Municipal Wet Waste processing facility and construction of Sanitary Landfill along with operation & maintenance under Swachh Bharat Mission/Mission Nirmal Bangla.

1.Whether the welfare activities done by the society for its resident members fall within the ambit of Goods & Services Tax Act, 2017?

2.Whether these activities attract any levy of GST?

3.Whether the society collecting the CAM charges in lieu of services provided to its resident members attract any levy under the GST Act?

4.Whether the collection of CAM charges collected from the residents fall in the exempt

Whether services (Security services) provided by the applicant LLP are covered by entry 14 of Notification No. 13/2017-CT(Rate) dated 28.06.2017 and liable for tax under reverse charge mechanism or Not?

1.What is the classification and rate of Goods and Services Tax for Chaff Cutter Machine, which is used in cutting of chaff, hay and agriculture produce for fodder of live stocks?

2.What is the classification and rate of Goods and Services Tax for Parts of Chaff Cutter Machine. The names of parts are Wheel, Handle and stand. Such parts are assembled to manufacture Chaff Cutter Machine.?

3.What is time of supply of machinery, if machinery is manufactured and transported in parts for ease of transportation and to save manufacturing cost and assembled in purchaser location?

4.What is the classification and rate of Goods and Services Tax for Chaff Cutter Machine, which is supplied in parts for ease of transportation and to save manufacturing cost and different invoice is issued for different parts but contract is for supplying full machine?

5.Whether parts of Chaff cutter machine can be delivered with delivery Challan if there is contract is for supplying full machine and final invoice can be issued on completion of supply of full machine?

M/s Kaka Ram Hari Chand is receiving Cotton Seeds "Banaula after being transported by Goods Transport Agencies (GTA).

Applicability of Notification No.12/2017dated 28 June, 2017 issued under section 11(1) of the CGST Act, 2017 which exempts the tax on GTA services in relation to "agriculture produce", vide entry No. 21(a) in the table appended to the said Notification read with definition of the term "agricultural produce: given vide para 2 (d) of the said Notification.

Whether there is no liability to pay tax in view of the exemption granted vide Notification No. 12/2017, dated 28th June, 2017.

1.Are Cotton Seeds "Banaula included in the list of agricultural produce for exemption GTA service under Notification No.12/2017dated 28 June, 2017 Tariff heading 9965/996712
2.If not, what is the tax rate applicable on M/s Ahuja Industries for GTA services in respect of Cotton seeds?

1. Whether Punjab Water Supply or Sewerage Board is body of Local Authority/Municipal Committee or not?

2. Whether manpower supply for Sewerage cleanliness is covered under entry no. 6 of Twelfth Schedule of Article 243 W of Constitution of India

3. Whether manpower supply made to Sewerage Boards for sewerage cleanliness is covered under trade mention in Serial No. 3 of Notification no. 12/2017 dated 28.06.2017.

4. Whether Manpower supply to sewerage Board for Sewerage Cleanliness is liable to Tax or not under CGST/SGST/IGST

1.Whether the ‘coal rejects’ whose invoice is raised by Applicant upon washery job-worker is taxable under GST Act and Compensation Cess Act in the hands of Applicant?

2.If the answer to above question is yes, whether Applicant is eligible to avail Input Tax Credit of GST and Compensation Cess of raw coal brought from its supplier and transferred to washery/job work for cleaning?

3.If the answer to above question is yes and ITC is admissible, what is the admissible proportion of Input Tax Credit?