Authority for Advance Ruling (AAR)

1. Whether the amount collected as membership subscription and admission fees from members is liable to GST as supply of services?

2. If the above receipts are liable to GST can the Club claim Input tax credit of the tax paid on Banquet and catering services for holding members meetings and various events?

1. Whether such manufacture and supply of Flavoured Milk in Tetrapack are  classifiable under Chapter 4 more specifically under HSN 0402 99 90 taxable at 5 %  as per as per Serial No.8 of Notification No.1/2017 - C T (rate) dated 28.06.2017 as  amended read with the parallel notification in State GST or under 2202 99 30

2. Also as to whether “the job charges” would also attract 5 % under SAC Code  998815, for the job work activity of conversion of raw material (raw milk with or  without tetrapack material supplied by Principal for such conversion and by  using  applicant utilities and consumables) in to flavoured milk (put in Tetra pack  (at  times used by applicant), falling under SAC Code 998815, as per Serial No.26 (i) (f)  of Notification No.11/2017 CT (rate) dated 28.06.2017 as amended read with the  parallel notification issued in State GST.

1. Classification of Beverage Whitener (HSN – 21069099 or HSN – 04021090)

2. Tax rate applicable to Beverage Whitener

1. Whether the amount collected as membership subscription and admission fees from members is consider as supply and therefore whether the Club is liable to get registered under GST Law?

2. If the Club is liable to get registered is he liable to discharged GST as supply of services on the same?

3. If the above receipts are liable to GST can the Club claim Input tax credit of the tax paid on Banquet and catering services for holding members meetings and various events?

1. Whether the amount collected as membership subscription and admission fees from members is liable to GST as supply of services?

2. If the above receipts are liable to GST can the Club claim Input tax credit of the tax paid on Banquet and catering services for holding members meetings and various events?

Whether the amount collected as membership subscription and admission fees from members is liable to GST as supply of services?

1. Whether the amount collected as membership subscription and admission fees from members is liable to GST as supply of services?

2. If the above receipts are liable to GST can the Club claim Input tax credit of the tax paid on Banquet & catering services for holding members meetings & various events?

Whether the product namely ‘Car Seat Covers’ merits classification under HSN 9401? If not, what is the correct classification applicable to ‘Car Seat Covers’?
Is Sl.No.435A of Schedule IV of the Notification No 1/2017-Central Tax (Rate) dt: 28.06.2017 applicable to ‘Car Seat Covers’? If not, what is the applicable entry under the said Notification?

1. Whether the classification of the supply of outputs as sale of goods is correct.
2. Whether classification of water sold as Water (other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water solid in sealed container) under Heading 2201 is correct.
3. Whether classification of effluent purchased from dyeing as Other wastes from chemical or allied industries (3825 69 00) is correct.
4. Whether the method of arriving value for effluent using the net realization price method is correct as there are no comparable products and cost cannot be worked out.

Clarification on the GST rate on their products and the HSN code