Authority for Advance Ruling (AAR)

Q.“Whether Maize Bran, which is a cattle feed, is chargeable to CGST @ 2.5% under Sr.No.103A of Notification No.01/2017 or chargeable to NIL rate as per Sr.No.102 of Notification No.2/2017?”

Question1: Whether GST is applicable on any of the activities carried on by the applicant?

Question 2: Whether GST registration is required or not?

“Whether supply to be made by the applicant of Wear Plates and Tamping Tools as manufactured specifically as per RDSO Drawing directly to the Railway Authorities as per the Order received from M/s Trio Enterprise, should be fall under HSN 86040000 & classified under Chapter 86 and should be taxed GST @ 5%?”

Question-1: Whether in terms of Section 17 of the CGST Act, 2017 read with GGST Act, 2017, the LNG jetties proposed to be built by the applicant can be said to be covered within expression ‘plant and machinery’ as foundation to equipment, apparatus, machinery to be installed on it?

Question-2:Whether as per Section 16 read with Section 17 of the said Acts, the applicant can accordingly avail ‘input tax credit’ of GST paid on inputs, input services as well as capital goods procured for the purpose of building the LNG jetties?

Whether Input tax credit on the Demo vehicle purchased can be availed as the same will be capitalized in books.

The applicant approached the Authority for Advance Ruling to seek clarification whether the educational services provided by his organization are exempted or liable to tax.

What is the appropriate chapter under the customs Tariff Act, 1975 (51 of 1975) under which the product “Flavoured Milk” can be classified as per the explanation (iv) of the Notification No.1/2017 – Central Tax (Rate) dated 28 June 2017?

If transfer of Block Interest qualifies as a slump sale under the Income Tax Act, 1961, whether  exemption from GST levy can be claimed on the same by the applicant.

As to whether services provided under vocational training courses recognized by national council for vocational training (NCVT)

Q(i)- What shall be the classification of service provided by the Government of Uttar Pradesh to M/s Ajay Kumar Singh in accordance with the notification no. 11/2017-CT (Rate) dated 28-06-2017 read with annexure thereof.

(ii)- Whether the said service can be classified under Chapter number 9973as "licensing Services for the right to use minerals including its exploration and evolution" or any other service under the said chapter.

(iii)- What shall be the rate of GST on given service provided by the Government of Uttar Pradesh to M/s Ajay Kumar singh for which royalty is being paid.