Authority for Advance Ruling (AAR)

Question Not Mentioned in the Application

Question Not Mentioned in the Application

Whether the Supply made by M/s. INI Studio Pvt. Ltd. would qualify for Exemption under Entry No. 3 of the Notification No. 12 / 2017 – CT as a “Service” in relation to any functions entrusted to a municipality under article 243W of the Constitution as a “Pure Service” having no element of goods so as to construe it as “Works Contract’ as defined under Section 2 (119) of the Central Goods and Services Act, 2017 (CGST Act, 2017)”?

Classification of goods and applicable tax rate on that.

Applicability of a notification issued under the provision of the Act.

Rejected

Q-1 What should be the Correct Classification  with respect to the nature of “Supply “ i.e Whether the Questioned Supply tantamount to “Supply of Goods”   or “Supply of services” on the basis of the facts  of the Whole Activity as mentioned above and Supported by the Documents enclosed / discussed here under?

Ans- The nature of Supply is Supply of Goods .

Q-2 Whether Circular No.126/45\2019-GST dated 22\11\2019 shall at all apply in the instant case if answer to Query (a) is “Supply of Service” as job Work service?

Ans- Not Answered as the nature of Supply is Supply of Goods.

Q-3 What should be the Correct HSN/SAC code Application to the said Supply?

Ans- HSN 7309

Q-4 What is Applicable Rate of Tax of GST based on Answers of Queries mentioned in Above Queries?

Ans- The Rate of GST is 18% (9% CGST & & 9% SGST or 18% IGST).

1.Whether the following supply of services provided by the applicant are in relation to agricultural operations directly in connection with raising of agricultural produce

i. Drilling of Bore wells for supply of water for agricultural operations like cultivation including seeding, planting and ploughing.

ii. Letting out of compressors for pumping of water from the bore wells to the agricultural fields.

2. If the answer to the above question is in the affirmative, whether the said services are covered by the entry S1.No 54 of Notification 12/2017 CT(Rate) dated 28.06.2017.

Whether Wheel Side Protection Control Unit(WSP) and Pantograph supplied by the applicant, should be classified as "parts of railway or tramway locomotives or rolling stock, and parts thereof" (Viz under Heading 8607) for the purposes of levy of GST in terms of Section 9(1) of Central Goods and Services Act 2017 read with notification no.01/2017 Central Tax (Rate) dated 28.06.2017.

1. The value to be adopted in respect of transfer to branches located outside the state.

2. whether the value of such supplies can be determined in terms of the second provision to rule 28 in respect of supplies made to district unit in accordance with clause (4) & (5) of section 25 of the CGST rules, 2017?

1.Whether the following supply of services provided by the applicant are in relation to agricultural operations directly in connection with raising of agricultural produce

i. Drilling of Borewells for supply of water for agricultural operations like cultivation including ploughing. seeding, Planting and ploughing.

ii. Letting out of compressors for pumping of water from the borewells to the agricultural fields.

2. If the answer to the above question is in the affirmative, whether the said services are covered by the entry Sl. No 54 of Notification 12/2017 CT(Rate) dated 28.06.2017.