Authority for Advance Ruling (AAR)

Whether ITC is admissible on construction of a warehouse using pre-fabricated technology.

What is the appropriate classification and rate of  GST  on the supply of such "Hydraulic Kit" cleared to dealers / distributors or OEMs cleared as such, which comprises of the Hydraulic cylinder and wet kit (with or without pump).

What will be the correct HSN code and consequently rate of GST applicable on “Ready to  cook popcorn premix i.e. Popcorn Maize with edible oil and salt”, sold in retail pack size ranging from 30 grams to 350 grams.

a. What is the classification of service provided in accordance with Notification No. 11/2017-CT (Rate) dated 28.06.2017 read with annexure attached to it, by the State of Rajasthan to M/s AravaliPolyart Private Limited for which royalty is being paid? Whether said service can be classified under 9973 specifically under 997337 as Licensing services for the right to use minerals including its exploration and evaluation or as any other service?    

b. What is the GST rate applicable on given services provided by State of Rajasthan to M/s AravaliPolyart Private Limited for which royalty is being paid?    

1. When the Applicant is operating under the Margin Scheme notified under Rule 32(5) of the Central Goods and Service Tax Rules, 2017 (“CGST Rules, 2017”) by selling the used lead acid batteries to other manufacturers whether such used lead acid batteries qualify as ‘second hand goods’ and thus covered under the Margin Scheme notified under Rule 32(5) of the CGST Rules, 2017?

2. When the Applicant is selling goods under the Margin Scheme notified under Rule 32(5) of the Central Goods and Service Tax Rules, 2017. The Tax on Outward Supply under the Margin Scheme would be qualified under which of the following heading in GSTR-3B in following cases:-

a) When Applicant selling the goods within the state?

b) When Applicant selling the goods outside the state?

3. When the Applicant is operating under the Margin Scheme notified under Rule 32(5) of the Central Goods and Service Tax Rules, 2017 (“CGST Rules, 2017”) by selling the used lead acid batteries to manufacturers whether the goods when sold outside the state or when sold within the state of Rajasthan qualifies under the Margin Scheme.

Applicability of notification issued under the provisions of GST Act, and Determination of the liability to pay tax on any goods or services or both.

Applicability of notification issued under the provisions of GST Act,

Whether the provision of services (Manpower Supply) of tube well operator for operation of tube well and booster of drinking and irrigation water supply in various villages covered under Panchayat are exempt or taxable?

The issue is in relation to classification of Vigilance Control Device (VCD), Diagnostic Terminal, (DT), and Master Controller System (MCS), (hereinafter collectively referred to as “products’’) supplied by the applicant.

Recommendation on the HSN code and applicable tax rate to be used under GST for the AMI (said product)

3002-HS Code of Antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological process.
0511-Animal products not elsewhere specified or included; dead animals of chapter 1 or 3, unfit for human consumption, other than semen including frozen semen.
3101-All goods i.e. animal or vegetable fertilisers put up in unit containers and bearing a brand name.