Authority for Advance Ruling (AAR)

The applicant is printing content provided by the customers. Classification of the nature of the activity and tariff head required.

The applicant supplies goods to his branches in other states. Whether such supplies can be valued in terms of the second proviso to rule 28 of the CGST Rules, 2017.

The applicant supplies overhead power transmission line hardware and accessories. Whether he is liable to pay tax on transportation and allied services relating to delivery of the materials.

The applicant supplies works contract service, involving supply of materials as well as services like erection of towers and commissioning of transmission lines. Whether applicant is liable to pay tax on transportation and allied services relating to delivery of the materials.

Classification and Rate of Tax when maintenance of railways tracks is done by them by providing contractor’s labour only in cases where the Railways supply materials free of cost and when maintenance of railways tracks is done by them by providing, both, contractor’s material and labour.

Confirm classification and HSN of ‘skin care preparations’ as listed in the application and whether these products can be classified under HSN 3004 as ayurvedic medicaments?

To confirm classification and HSN code of “SIKA Block Joining Mortar”.

Whether the applicant will be liable for registration under any clause of Section 24 of the GST Act even if it is not making any taxable supply?

Whether the service provided to the Universities abroad is to be considered “export” within the meaning of Section 2(6) of the Integrated Goods and Services Act, 2017 ?

Whether supplies of power solutions, including UPS, servo stabiliser, batteries etc. can be treated as Composite Supply within the meaning of Section 2(30) of the CGST/WBGST Act, 2017 (hereinafter referred to as “the GST Act”)?