Authority for Advance Ruling (AAR)

Classification of the services of printing and selling advertisement space as an agent when supplied as a bundle

Whether the Rice Husk Board manufactured by the applicant comprising of Natural Fibre (Rice Husk Powder); Calcium carbonate, recycling waste and other processing aid as well as PVC resin, wherein PVC acts only as a bonding agent would remain classified as wood and Articles of Wood under Chapter 44 and attract 12% rate of GST.

1. Whether the unbranded mixture of flour of pulses and grams i.e. leguminous vegetables and cereal flours fall under the HSN Code 1106 and 1102 respectively though blending of leguminous flour added with very small quantity of rice flour or maize flour (without adding salt or any masala product) fall under exemption as per the circular no 80 dt. 31-12 2018?

2. Clarify the GST Rate for Flour Mixture of Grams, pulses, leguminous vegetable with cereal flour/Rice flour and it's HSN Code?

(i) Classification of Air Conditioner House Assembly (suction / discharge) used as part of Air Conditioner Compressor.

(ii) Applicable tax rate for the classification.

a. Whether exemption of “Supply of Farm Labour” as provided in Notification No. 12/2017 and Notification No. 09/2017 Integrated Tax (rate) dated 28.06.2017 is available to supplier of manpower falling under SAC 99851?
b. Is it necessary for recipient of “Supply of Farm Labour” service to be fully engaged in agriculture and not doing any other activity?
c. What type of documents/evidence is required to be kept as a supplier of manpower for availing exemption as “Supply of Farm Labour” under Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 and Notification No. 09/2017 Integrated Tax (rate) dated 28.06.2017?

• Whether the entry number 10 of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 is applicable to the applicant and accordingly will the services provided by the applicant?
• If the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 is not applicable, then what will be classification and HSN for services provided by the applicant?

The applicant contends that vide notification No. 20/2019 Central Tax (Rate), dated 30.09.2019, the Government hasreduced tax on outdoor catering to 5%. Being not able to determine andalso the manner of taxation under the GST Act under various notifications notified by the Government, the applicant has applied for this advance ruling.

(i) Whether the input tax credit is admissible on the basis of original invoices issued by service provider from old GST No. 09AVKPS1666H2Z1, or;

(ii)- Whether the input is admissible on the invoices issued from the new GST No. 09AVKPS1666H1Z0 under Section  31 (3) (a) of the CGST Act, 2017 read with rule 53(1) of the CGST rules, 2017;

(iii) If the input is admissible on the basis of invoices issued from the new GST No. then from which date does the input is admissible i.e. original date or the revised date.

(i) Whether the supply of telephone service to Greater Hyderabad Municipal   Corporation (GHMC) is exempted?

(ii) Telephone invoices are to be issued with/without GST?

The application for advance ruling filed by the applicant is dismissed as withdrawn at the behest of the applicant