Authority for Advance Ruling (AAR)

The provisions of Para 2 of Notification No. 11/2017 Central Tax (Rate) dated 28.06.2017 will apply for determining the taxable value of the services rendered for the period from 01.07.2017 and accordingly one­ third of the total amount charged for the supply shall be deemed to be the value of land or undivided share of land involved in the supply.

Banana Chips are classifiable under Customs Tariff Heading 2008.19.40 and is liable to GST at the rate of 12% [6% ­ CGST + 6% SGST] . Jackfruit Chips are classifiable under Customs Tariff  Heading 2008.19.40 and is liable to GST at the rate of 12% [6% ­ CGST + 6% ­ SGST]. Tapioca Chips are classifiable under Customs Tariff Heading 2008.19.40 and is liable to GST at the rate of 12% [6% CGST + 6% ­ SGST]. Jaggery Coated Banana Chips [Sarkaraupperi] are classifiable under Customs Tariff Heading 2008.19.40 and is liable to GST at the rate of 12% [6% ­ CGST + 6% ­ SGST].

Whether GST is leviable on the value of supply of medicines, implants and other supplies issued to patients during the course of treatment.

Whether the new tax rate of 7.55 with no ITC is applicable to the 11 unbooked units in the said Vrindhavan Project and if it is applicable for similar projects in similar situations.

1. The applicant is liable to pay GST at the rate of 1.5% [0.75% - CGST + 0.75%- SGST] in respect of the services of construction of affordable residential apartments as per entry at Item (i) and at the rate of 7.5% [3.75% - CGST + 3.75% -SGST] in respect of the services of construction of residential apartments other than affordable residential apartments as per entry at Item No. (ia) of Sl No. 3 of Notification No. 11/2017 Central Tax (Rate) dated 28.06.2017 subject to the conditions prescribed under the respective entries in the villa projects.
2.  The applicant is liable to pay GST at the rate of 1.5% [0.75% - CGST + 0.75%- SGST] in respect of the services of construction of affordable residential apartments as per entry at Item (i) and at the rate of 7.5% [3.75% - CGST + 3.75% -SGST] in respect of the services of construction of residential apartments other than affordable residential apartments as per entry at Item No. (ia) of Sl No. 3 of Notification No. 11/2017 Central Tax (Rate) dated 28.06.2017 subject to the conditions prescribed under the respective entries in the redeveloped projects undertaken by them after 01.04.2019 as stated above.
3. The taxable value of the construction services supplied by the applicant shall be governed by the provisions of Para 2 of Notification No. 11/2017 Central Tax (Rate) dated 28.06.2017 as amended by Notification No. 03/2019 Central Tax (Rate) dated 29.03.2019 and accordingly the applicant is eligible to avail deduction of one-third of the total amount charged for the supply in arriving at the taxable value of the supply.

Classification and rate of tax on supply of aerobic micro organism/protein derived thereof used in cementitious or concrete application.

Q-1 Applicable G.S.T rate on Himsa Plus Oil, which is a ayurvedic Hair oil used for various hair disease and headache)?

Ans-1 Himsa Plus Oil merits Classification under Chapter heading 3305.90 and attracts G.S.T @ 18% (CGST 9% and SGST 9%).

Q-1 Centage Included in total value of work done taxable or not under the CGST Act, 2017 ?

Ans-1 Centage will be Included in the value of supply  and the same is taxable  under  the CGST Act, 2017.

Q-2 Whether Labor Cess is Taxable or not under the CGST Act, 2017 ?

Ans-2 Labour Cess will be included in the value of supply  and the  same is taxable under the CGST Act, 2017.

Whether "Mats, Mattings and Floor Covering of Coir , if backed by PVC, Rubber, Latex etc would fall under Tariff Headings 5702, 5703 & 5705 at Sl No.219 of Schedule­1 of Notification No.1/2017­ CGST(Rate) dated28­06­2017 within the 5% tax net depending upon the respective manufacturing process of its exposed surface

Whether banana chips sold without brand name are classified as NAMKEENS and are covered by HSN Code 2106. 90.99 and are taxable under Entry 101A of Schedule 1 of Central Tax (rate) Notification No. 1/2017.  Whether the commodities Sharkarai varatty and Halwa sold without brandname is classified as SWEET MEATS and covered by HSN code 2106.90.99 and taxable under Entry 101A of Schedule of Central Tax(Rate) notification 1/2017.whether roasted/ salted nuts ,seeds potato and tapioca can be classified as NAMKEENS and when sold without brand name can they be classsified under HSN 2106.90.99 and taxed under Entry 101A of Schedule 1 of Central Tax (Rate) Notification No.1 of 2017