Authority for Advance Ruling (AAR)

Withdrawal

1. Under which HSN Code should the following goods be classified: The wastes, namely,

a. Cinder Half-burnt Coal / Char Dolachar and

b. ESP / Bag Filter Dust generated during the process of manufacturing Sponge Iron under DRI process?

2. Would the GST Compensation Cess @ Rs.400/- per tonne be applicable on sale of waste, i.e. Cinder Half-burnt coal, generated during the said process?

Advance Ruling No. GUJ/GAAR/R/11/202 dated 20-01-21 void ab-initio in terms of Section 104 of CGST Act.

The Instant Mix Flours/Mix Flours of: (i)Gota (ii) DakorGota (iii) MethiGota (iv) Khaman (v) Dhokla (vi) Idli (vii) RavaIdli, (viii) Dosa (ix) Upma (x) Dahiwada (xi)  Dalwada (xii) Menduvada (xiii) Handvo and (xiv) Khichu are classifiable under HSN. 2106 90(Others) attracting 18% GST (9% CGST + 9% SGST).

1. Whether the pallets, crates and containers (hereinafter referred as "equipment") leased by CHEP India Private Limited (hereinafter referred to as "CIPL" or the "applicant") located amd registered in Karnataka to its other GST registration located across India (say CIPL, Kerala) would be considered as lease transaction and accordingly taxable as supply of services in terms of Section 7 of the Central Goods and Services Tax Act, 2017 ("CGST Act") and Karnataka Goods and Services Tax Act, 2017 ("KGST Act")?
2. If the answer to Question 1 is yes, what is the value on which GST has to be charged i.e. whether it should be lease charges or the value of equipment in terms of Section 15 of the CGST Act and KGST Act read with relevant Rules?
3. What are the documebts that should accompany the movement of goods from CUPL, Karnataka to CIPL, Kerala?
4. Whether movement of equipment from CIPL, Kerala to CIPL, Tamil Nadu on the instruction of CIPL, Karnataka can be said to be mere movement of goods not amounting to a supply in terms of Section 7 of the CGST Act and KGST Act, and thereby not liable to GST?
5. With reference to Question 4 above, what are the documents that should accompany the movement of the goods from CIPL, Kerala to CIPL, Tamil Nadu?

Rectification order passed under section 102 of the CGST/KGST Act 2017

1. Whether APEPDCL can be treated as a limb of Government of AP or not?

2.  What is the rate of tax of the work executed and also under which SAC/ HSN code the work falls?

3. Whether the tribal sub works, which are implemented with 100% grants given by Government of AP are liable to be taxed at the rate of 12% or 18%?

Whether the Product can be classified under HSN code 25140000 or 68030000?

Under which tariff heading, papad of different size and shapes manufactured and supplied by the firm would attract CGST and SGST ?

What would be the GST rate on "Class Monitor Home Learning Kit", will it be covered under HSN code 4903 “Children's picture. drawing or colouring books" the GST rate on under which is NIL IGST/CGST/SGST?