Authority for Advance Ruling (AAR)

Classification & rate of tax in respect of commodities viz D M Water, Distil Water & Conductive Water.

a) Confirmation on the GST rates applicable to all items under HSN 9401, distinguishing between car seats (HSN 94012000) and other subcategories? 

b) Guidance on how to resolve discrepancies during BOE filing for imported car seats to reflect the correct GST rate (28%)? 

c) Guidance on how to resolve discrepancies during BOE filing for imported car seats to reflect the correct GST rate (28%)? Can other parts fall under CH 87089900 attracting GST @ 28%?

1. What will be the classification of the goods viz ‘sada tambaku pre-mixed with lime’ proposed to be manufactured & supplied by them? 

2. What will be the rate of GST & compensation cess of the goods viz ‘sada tambaku pre-mixed with lime; proposed to be manufactured and supplied by them?

Withdrawn

Whether proportionate Input Tax Credit is admissible for supply of the following goods and services: a) Steel, Cement and other consumables etc., to the extent of their actual usage in the execution of works contract service when supplied for construction of immovable property, in the form of the factory which is an Integrated Factory Building with Gantry Beam, which in turn is used for mounting across the pre-cast concrete beams, poles over which the crane would be operated;

 b) Installation and Erection Services of the PEB when supplied for construction of immovable property, in the form of the factory which is an Integrated Factory Building with Gantry Beam, which in turn is used for mounting across the pre-cast concrete beams, poles and over which the crane would be operated; c) Other capital goods like rails, electrification, etc. installed or erected for smooth operation of the crane.

Whether the IGST on import of parts which has been paid by the foreign supplier M/s. MUEGGE GmbH is available to the applicant.

Whether the supply of medicines and consumables used in the course of providing health care services to In-patients by pharmacy unit of Maha Critical Speciality Division for diagnosis or treatment during the patients admission in hospital would be considered as “Composite Supply” of health care services as under GST and consequently avail exemption under Notification No.12/2017, CT (Rate) read with Section 8(a) of GST?

Q. Whether the applicants are eligible to avail ITC of GST paid on goods and services used for construction of Tie-in pipeline, for delivery of re-gasified LNG from FSRU to the National Grid .?

Q.1: Whether the services provided by the applicant are covered under Clause 1 & 2 of twelfth Schedule of Article 243W? 

Q.2: Whether the Services provided by the applicant fall under the Exemption Notification NO. 12/2017 dated 28th June, 2017 (Entry No. 3 of Exemption Notification) as amended from time to time as the services are in the nature of pure labour services?

1.Whether cleaning and sanitary services rendered under the head “House-keeping” services provided to Indian Institute of Information Technology, Design and Manufacturing, (IIITDM) Kancheepuram - an Institute of National Importance established by Government of India - are exempted from GST liability?

 2. The said Institute has given letter dated 09.05.2024 to us, claiming sanitation provided to them is exempt as per Ministry of Finance Notification No.13/2023-CT (Rate) dated 19.10.2023 and hence they want us to raise invoice without GST.

 3. Whether it will be lawful for us to raise invoice without GST as per request of the above said institute?