Authority for Advance Ruling (AAR)

Whether renting of e-bikes (Miracle), bicycles(Move) without operator can be classified under the SAC 9973-Leasing or rental services without operator Sl.No.17 (viia) of Notification No.11/2017 Central Tax (Rate) dated 28th June-2017 as amended?

Whether proportionate claim of input tax credit for procurement of capital goods can be made for power generation business?

Whether rate of tax at 6% CGST, available to Composite supply of works contract as defined in clause (119) of Section 2 of the CGST Act, 2017 provided by way of construction, erection, commissioning, or installation of original works pertaining to Metro, vide Notification No. 11/2017 amended vide Notification No.1/2018 Central Tax (rate) dated 25th January 2018 is applicable to Applicant rendering the said services?

Whether services of providing Para-medical Administrative, Technical and other Staff on Outsource basis to Seth L.G. General Municipal Hospital are exempted or not?

Question-1: Whether the product Non-Woven Bags manufactured through the intermediate product, Non-Woven Fabrics classifiable  under Heading No. 6305 or under Heading 3923?

Question-2: Whether the product Non-Woven Bags would be eligible for exemption under Notification No.1/2017-C.T. (Rate) and 01/2017-I.T. (Rate) dated 28.06.2017, as amended?

Whether the product ‘Zn EDTA’ (Zinc Ethylenediamine Tetra Acetic Acid) and ‘Fe EDTA’ (Iron Ethylenediamine Tetra Acetic Acid) Acetic Acid) being supplied by the applicant are classifiable under Chapter Heading 2833, 2921, 3105 or 3808 or any other Chapter Heading of the Customs Tariff Act, 1962?

Q.1.  Under which Tariff Heading, the product dealt in by the applicant, i.e.  PAPAD of different shapes and sizes are eligible to be classified?

Q.2. What is the applicable rate of SGST and CGST on supply of such Papad of different shapes and sizes?

Goods and Services Tax rate of 18% (CGST 9% + GGST 9% or IGST 18%) is applicable to the product ‘Un-fried FRYUMS’

Q.1. Under which Tariff Heading, the product dealt in by the applicant, i.e.  PAPAD of different shapes and sizes are eligible to be classified?

Q.2. What is the applicable rate of SGST and CGST on supply of such Papad of different shapes and sizes?

Goods and Services Tax rate of 18% (CGST 9% + GGST 9% or IGST 18%) is applicable to the product ‘Un-fried FRYUMS’

Question: Whether the services provided by the applicant in affiliation to/ partnered with Gujarat University and providing education for degree courses to students under specific curriculum as approved by the Gujrat University, for which degrees are awarded by the Gujarat University are exempt from GST, vide Entry No. 66 of the Notification No.12/2017-Central Tax (Rate) dated 28th June, 2017?

What is the classification and rate of tax payable in respect of Agro  Waste  Thermic  Fluid  Heater  or  Boiler  and  parts thereof considering  the  applicability  of  Sl.  No.234 of Schedule I to Notification No.1/2017-Central Tax (Rate), dated 28.06.2017 and corresponding notifications issued under State GST law and IGST Act?