Appellate Orders

a. The HSN Classification of product i.e. "The Break Hose" 

b. GST Rate applicability for the product i.e. "The Break Hose" used as

 i. Four Wheeler Brake Hose

 ii. Two Wheeler Brake Hose

The Order is dismissed and the impugned order dated 30/01/2025 of the Goa Advance Ruling is upheld.

The supply of drinking water through water tankers or in bulk quantities to IIT Goa for students as per the work order cited by the applicant, is covered under entry no. 99 of Exemption Notification No. 2 2017-CT (R) dated 28.06.2017, as amended and thus is exempt from Tax under GST.

The supply of drinking water through water tankers or in bulk quantities to IIT Goa for students as per the work order cited by the applicant, is covered under entry no. 99 of Exemption Notification No. 2 2017-CT (R) dated 28.06.2017, as amended and thus is exempt from Tax under GST.

What is the applicable GST tax rate in this case, and are the services provided by the applicant considered zero-rated services? b. Do the services provided by the applicant qualify as an export of services, and is the applicant entitled to a refund of Input Tax Credit (ITC) used for providing these services?

(i) there was no supply as per Notification No. 14/2017; and 

(ii) there was no consideration for rendering any service, service tax liability is not attracted and consequently reverse charge liability also is not attracted.

The appellant is a manufacturer of various food products. The appellant had filed an Advance Ruling Application vide Reference No.AD3204230040140 seeking the appropriate classification various food items manufactured by them. In the original application before the AAR, the appellant had provided a list of items manufactured by them along with the classification as interpreted by them and requested the appropriate classification of the items.

Classification of biodegradable bags and applicability of concessional GST rate according to Notification No. 09/2025-Central Tax (Rate) dated 17.09.2025. AAAR upheld the ruling of AAR.

Remanded back to the original authority of Advance Ruling to take up the matter afresh and pass a ruling by following the principles of natural justice.

Whether INOX would be entitled to avail and utilize ITC of GST charged by IPL if such transaction is considered to be a supply.