Authority for Advance Ruling (AAR)

(a) Whether the GST would be payable on recoveries made from the employees towards providing parental insurance?

(b) Whether the GST would be payable on the notice pay recoveries made from the employees on account of not serving the full notice period? 

1.   Whether the Product namely "Zirconium Oxide Ceramic Dental Blanks" in different sizes as sold by Applicant are classifiable under Chapter Heading 69091200 as "Ceramic Product" as at this stage Artificial Teeth are not produced from it, even though the Product is biscuit fired having hardness of less than 9 on Moh's scale or the product is classifiable under Chapter Heading 90212100 since Artificial Ceramic Teeth are produced from the product which has hardness of 9 on Moh's scale.

2.  Whether Artificial Teeth, Crown, Bridges, Dental Restoratives etc as produced from  the Product of Applicant is classifiable under Chapter Heading 90212100.

3.  Whether the health care services including providing of Artificial Teeth, Crown, Bridges etc treatment by dental clinic of Applicant to its patients, excluding health care services for bleaching of teeth and dental veneers treatment falls under Chapter Heading 999312, attracting Nil rate of GST.

4.  Whether health care services namely bleaching of teeth and dental veneers for  smile designing provided by dental clinic of Applicant to its patients falls under  Chapter Heading 999312 at Nil rate of GST or Chapter Heading 999722 at 18% GST.

What would be the HSN classification and rate of tax applicable to the applicant who is manufacturing “Laminated High Density Poly Ethylene HDPE Woven Geomembrane for Water Proof lining as per ISI 15351:2015”?

Whether the appropriate HSN classification of the above described Interactive Flat panel with Android would be under the heading 8471?

1.Whether the product Rodent Feed can be classified under the HSN 2309 90 10 or not?

2. If No, HSN applicable for the specified product?

3. As HSN 2309 is exempt under the Serial Number 102 of Notification no. 02/2017, whether the product Rodent Feed which falls under the same group is also exempt, if not the taxability of the same?

(i) Whether the applicant can avail the Input Tax Credit of the full GST charged on invoice of the supply or a proportionate reversal of the same is required in case of post purchase:

a. Cash discount for early payment of supply invoices (bills) given by the supplier of goods to the applicant without adjustment of GST.

b. Incentive/schemes provided through credit note without adjustment of GST by the supplier to the applicant.

(ii) Whether GST is leviable on cash discount offered by supplier to applicant through credit note without adjustment of GST for making the early payment from the date stipulated for payment of such supply as output supply? If yes, then what is the applicable HSN and rate of GST?

(iii) Whether GST is leviable on incentive/schemes provided through credit note without adjustment of GST by the supplier to the applicant (dealer) as output supply? If yes, then what is the applicable HSN and rate of GST?

1. Due to Pandemic and uncertainty, the exhibitors who paid the advance space rentals in FY 19-20 (including GST) to society needs refund back now and accordingly based on the facts and submissions explained herein above and now exhibition is postponed to be held in December 22, the limitation period u/s 34 of CGST Act 2017 will expire in September 23 and accordingly refund of GST to participants whether will not hit by limitation period u/s 34 of CGST Act 2017 with respect to the year when advance was received because no supply is made and tax invoice is not issued nor the exhibitors took credit of GST in their tax returns because it was a advance payment only and they can take credit of GST on the basis of tax invoice only.

2. An advance is received by applicant for a Service contract which got cancelled subsequently. The applicant has issued receipt voucher and paid the GST on such advance received. Whether he can claim refund of tax paid on advance or he is required to adjust his tax liability in his returns.

3. Since ITME Society does not have any other income source other than exhibition and due to postponement of exhibition, there was no income for last 2 years and society won’t have income until next event. ITME Society should get GST credit without any time limit. For e.g. If India ITME Society decide not to organize the event in December 2022 due to Covid 2019 and we are of considered opinion that India ITME Society has paid the GST tax on the advance received from the party and the party has not availed the tax credit because of certain restriction as envisaged in section 16 of the CGST Act 2017. Under the circumstances, the India ITME Society should refund the amount to their customer members with GST and the society should either get tax refund or deduct the amount of GST paid on such transaction from their future tax obligation without any time constraints mentioned in Section 34 of CGST Act 2017.

Whether Prepared Laboratory Reagents imported and supplied by the Applicant and classified under CTH 3822 00 90 of the Customs Tariff Act, 1975 are covered under Entry 80 of Schedule Il of the Notification No. 1/2017-Integrated Tax (Rate) dated June 28, 2017 attracting levy of Integrated Tax at the rate of 12%?

Whether the product ‘Non-Dairy Cream’ manufactured by the Applicant is covered under CH 1517 90 90 or under CH 2106 90 99 of the GST Tariff?

(a)  Whether the GST would be payable on recoveries made from the employees towards  providing canteen facility at subsidized rates in the factory and office?

(b)  Whether the GST would be payable on the recoveries made from the employees towards providing bus transportation facility? If yes, whether the Applicant is exempted under Notification No. 12/2017 Central Tax (Rate)?

(c)  Whether the GST would be payable on the notice pay recoveries made from the  employees on account of not serving the full notice period?