Authority for Advance Ruling (AAR)

Q. Whether the applicants are eligible to avail ITC of GST paid on goods and services used for construction of Tie-in pipeline, for delivery of re-gasified LNG from FSRU to the National Grid .?

Q.1: Whether the services provided by the applicant are covered under Clause 1 & 2 of twelfth Schedule of Article 243W? 

Q.2: Whether the Services provided by the applicant fall under the Exemption Notification NO. 12/2017 dated 28th June, 2017 (Entry No. 3 of Exemption Notification) as amended from time to time as the services are in the nature of pure labour services?

Q.1: Whether Commission charged by VHPL under the selling arrangement for promoting, marketing and selling of birds of VRBF and Venco should be classified under Service Accounting Code 9986? 

Q.2:Whether Commission @ 10% of the sale value of birds of VRBFL and Venco received by VHPL under the Selling arrangement for promoting, marketing and selling of birds and handling the sale administration would be exempt as per entry number 54 of notification number 12/2017-Central Tax (Rate) dated 28 June 2017?

 Q.3: Whether charges received @ 3% of the sale value of birds of VRBFL and Venco for the Veterinary services provided by VHPL (SAC 99835) would be exempt from levy of GST as per entry number 46 of notification number 12/2017 -Central Tax (Rate) dated 28 June 2017 as Veterinary service?

 Q.4: Whether Laboratory testing and analysis undertaken by VHPL to carry out various laboratory analysis and tests in respect of the birds including feed, water etc. in relation to the brooding, growing and laying of birds, should be classified under Service Accounting Code 9986?

 Q.5: Whether charges received @ 7% of the sale value of birds of VRBFL and Venco for the Laboratory testing and analysis services provided by VHPL would be exempt from levy of GST as per entry number 54 of notification number 12/2017-Central Tax (Rate) dated 28 June 2017 as agricultural extension services?

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. 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: 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?

Q.1:Whether the shot blasting activity carried out by the Applicant on the castings of his customer M/s.GPI within the premises of M/s.GPI by using his own shot blasting machine/steel shots as well as labourers is classifiable as job work service falling under SAC 9988 or not? 

Q.2:Whether the said activity will attract 12% GST in terms of clause (id) of Sr. No.26 of Notification No.11/2017-CT(R), dt.28.06.2017 or not?

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: 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: Whether the instant provision of testing and commissioning service or Rail Track is classifiable under sl. No.3 (vi) (a) of Notification no. 11/2017-Central Tax (Rate) dated 28.06.2017 (as amended)? 

Q.2: In case where the answer to question No. 1 is in negative, what shall be the classification and the rate of tax? 2