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.

Application is rejected

The application has been filed by the applicant seeking HSN Classification of “Blades” cleared as “Spare Parts” for being used in Agricultural Machines, viz., Chaff Cutters which is meant and used for Cutting Straw for preparing Animal Feed.

The application has been filed by the applicant seeking HSN Classification of “Blades” cleared as “Spare Parts” for being used in Agricultural Machines, viz., Chaff Cutters which is meant and used for Cutting Straw for preparing Animal Feed.

The application is engaged in the business of “Body Building” by way of fabrication and attachment of Body of commercial vehicle i.e.tipper. Application has been filed by the taxpayer seeking whether the activity undertaken by the Applicant would qualify as ‘job work’ as per the provisions of Section 2 (68) of the CGST Act and what is the tariff classification of the supply made by the Applicant and the applicable rate of GST on the said supply.

The application has been filed by the applicant seeking HSN Classification of “Blades” cleared as “Spare Parts” for being used in Agricultural Machines, viz., Chaff Cutters which is meant and used for Cutting Straw for preparing Animal Feed.

Application is rejected

Application withdrawn by the Applicant

Application is rejected

Application is rejected