Authority for Advance Ruling (AAR)

Q.1: Determination of the liability to pay tax on services - on class rooms belonging to the applicant used for providing pre-primary education by Springbird Education Pvt. Ltd. And the Applicant.

 Q.2: Whether Applicant is required to be registered under the GST – providing Primary / Secondary education.

Q.1 Whether the product namely baby car seat is correctly classified under 94018000? 

Q.2 If the above question is negative, then a. whether the product can be classified as baby carriage and the HSN 87150010. OR b. Whether the product can be considered as Safety Equipment under accessory of vehicle and can be classified under the HSN Chapter 87089900? 

Q.3 Whether the entry 210A of Notification No 5/2024- Central Tax (Rate) dated 08th October 2024, applicatble on applicant?

Q.1. What shall be the classification of the product based on its HSN? 

Q.2. What shall be the tax rate to be levied on the product?

Q.1: Whether Infantometer, being a diagnostic medical equipment, is covered under Tariff Heading 9018 and liable to GST @ 12%? 

Q.2: Whether Stadiometer, being a diagnostic medical equipment, is covered under Tariff Heading 9018 and liable to GST @ 12%?

Q.1: Is interest receivable on deferred payment in Equated Yearly Installment as per tender terms under Annuity Model is liable for payment of GST or Not?

 Q.2: If Yes Classification of service and applicable rate of GST payable?

Application is rejected

Application is rejected

Application is rejected

Application withdrawn by the Applicant

Application is rejected