Authority for Advance Ruling (AAR)

"Question 1: Whether the nominal amount recovered by the Applicant from the salary of the Employees for providing the canteen facility in the factory premises would be considered as a 'supply of service' under the provisions of the Central Goods and Services Tax Act, 2017? a. In case answer to above question is yes, whether GST is payable thereon. b. Whether input tax credit (ITC) is available to the Applicant on GST charged by the Canteen Service Providers for providing the canteen services?

 Question 2: Whether the nominal amount recovered by the Applicant from the salary of employees for providing the non-air-conditioned bus transportation facility would be construed as 'supply of service' under the provisions of the Central Goods and Services Tax Act, 2017? a. If answer to above question is yes, whether GST is payable thereon? b. Whether ITC is available to the Applicant on GST charged by the Transport Service Providers for providing the bus transportation services?"

The applicant seeks an advance ruling on the appropriate classification of the Condenser Fan and Blower under the GST Tariff Schedule. The main question is whether the correct classification falls under Heading 8414 as Industrial fans and blowers (specifically HSN 8414.59.30) or if an alternate classification should be applied.

'Whether the product fusible Interlining fabrics of Cotton' is correctly Classifiable under Chapter 52 or Chapter 59?

1) Whether the Applicant would be eligible to avail the ITC of the GST charged on the lease rental, where the factory building would be constructed on lease land? 

(2) Without prejudice to the above, whether the ITC of GST charged on the lease rental paid would be available in the following periods. (i) For the period prior to initiation of the construction of the factory building (ii) For the period after construction of the factory building

(1) Whether the GST is payable on the liquidated damages paid by the Applicant to SSI. for various material defaults, breaches or non performance of the obligation as per the terms and conditions of the Concession Agreement, under the provisions of GST law?

 (2) If the answer to above question is in affirmative, what shall be the applicable rate of GST thereupon and the corresponding Service Accounting Code (SAC)? 

(3) If the answer to question no. 1 is in affirmative, whether the applicant is eligible to avail ITC of the GST so paid to SSI. on liquidated damages?

1) Whether the supply of goods under the Sales contract and supply of handling services under the Service Contract would be regarded as independent supplies? 

2) If the response to (Question No. 1) above is affirmative, what would be the classification of Goods and Services supplied under the Sales Contract and Service Contract, respectively?

Whether the invoice for diesel and petrol charges, invoiced separately on a per kilometre basis, would be considered a supply of goods and liable to VAT, or liable to GST? 

1. Classification of any goods or services or both. 

2. Applicability of a notification issued under the provisions of this Act. 

3. Determination of time and value of supply of goods or services or both 

4. Admissibility of input tax credit of tax paid or deemed to have been paid. 

5. Determination of the liability to pay tax on any goods or services or both.

 6. whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term

1) Whether the activities carried out by the applicant qualifies for job work in view of section 2 (68) of the CGST Act, 2017?

 2) If YES, whether GST rate of 12% or 18% would be be applicable in view of Sr. No.26 (id} and (iv) of the Notification No. 11/2017 СT- Rate dated 28th June 2017 as amended vide Notification No. 20/2019 CT-Rate dated 30th September 2019 ? ] 

3) If No, what would be classification of services and rate of tax there of?

1) Under which HSN Code should men's pyjama sets with above mentioned description to be classified? 

2) What is the applicable GST rate on such men's pyjama sets which are packed in 2 sets as per our buyers instruction and the cost of such packed pyjama sets costs more than Rs.1000.

Q- 1 Whether classification of UV Printed Acrylic Photo Frame under HSN 39269099 (articles of plastics) is correct, or should it be classified as a decorative printed article or personalized photo product under Chapters 49/97? Ans-The classification of UV Printed Acrylic Photo frame under HSN 39269099 is not correct and the correct classification is 49119990. 0

Q-2 Whether product UV Printed Acrylic Wall Clock classification under HSN 91052100 (wall clocks, electrically operated) is correct? Ans- The classification of UV Printed Acrylic Wall Clock under HSN 91052100 is not correct and the correct classification is 91059990. 

Q-3 Whether classification for MDF Keychain with Printed Photo under HSN 442199 (other articles of wood) is correct or whether it should fall under gift novelty items. Ans- The correct classification for MDF key chain with printed photo is 44219990.