Authority for Advance Ruling (AAR)

Tax rate on “Air dryer complete with final filter for used in breaking system of locomotive supplied to Railway” as per order attached given by Western Railway.

GST Rate of Tax on-              

(i) Rejected wheat Seed     (ii) Rejected Paddy Seed

Whether in the facts and circumstances of the present case, the Contract Bottling Unit is making a taxable supply to the Applicant (i.e. Brand Owner), or, alternatively, whether the Applicant (i.e. brand owner) is making a taxable supply to the Contract Bottling Unit? Correspondingly, whether in the facts and circumstances of the present case, the Applicant (i.e. Brand Owner) is paying consideration to the Contract Bottling Unit by way of bottling charges, or, alternatively, whether the Contract Bottling Unit is paying consideration to the Applicant by way of brand owner surplus?

Taxability on delayed payment charges on reimbursement of amount by client to applicant, where client failed to pay amount paid to stock Exchanges for purchase of securities with T+1 (Trading day plus one day) under SEBI regulation norms and deducted by Stock Exchange from Applicant’s account being purchase consideration of securities which are neither goods nor services under GST.

(i) Whether a contract can be treated as Composite Contract under GST if it involves making of supply of goods and services which are inter- connected and inter- dependent on each other even though BOQ mentions separate value of goods and services.

(ii) Whether a pre GST period contract can be treated as Composite Contract in GST even though there was separate Sale and Service billing in Pre- GST period

(iii) Whether contract for designing, installation and setting up of Automatic fare collection, system for Lucknow Metro Project shall amount to a Composite Contract with Principal Supply being Supply of Service or Work Contract.

(iv) GST rate to be charged on LMRC Project i.e. Whether 18% or 12% to be charged after considering Rate Change Notification No. 1/2018- Integrated Tax (Rate) dated 25/01/2018 and all other provisions of GST Laws.

Whether non Laminated Bags manufactured by the Applicant from HDPE/PP Strips of width not exceeding 5mm, used for packing sugar (sugar bag), Flour (Flour bag), Food grain (Grain Bag) and other similar bags are classifiable under Tariff Heading 6305 or heading 3923 of the Customs Tariff Act and (ii) what is the rate of GST on such non laminated bags manufactured by the applicant.

In the application the applicant raised following question that

"Determination of classification of sacks and bags made from man made textile materials under GST tariff No. 6305 which falls under Serial No. 224 of Scchdule-1 of Notification No. FA3-33-2017-1-V (42) dated 29.06.17 issued vide Madhya Pradesh Gazette. However at the time of personal hearing the applicant himself admitted that the question raised was not very clear so amended the question as follow:

"Determining the classification of P.P. Bags which are made from strips having width of less than 5mm. It is to be decided by the Hon'ble Advance ruling authority as to whether the aforesaid PP bags would classify under chapter heading 63 or chapter 39 of the GST Tariff and what shall be the rate of GST on     the same?”

Whether the product ‘Breaded Cheese’ (impugned goods) is classifiable as ‘cheese’ under Heading 0406, and accordingly, subject to CGST and SGST at the rate of 6% each under S.N. 13 of the Schedule-II appended to notification No. 1/2017- Central Tax (Rate) dated June 28, 2017(Notification No. 1/2017 – CT(R’)) and Notification KANI.-2-836/xi-9(47)/17-UP. Act-1-2017-Order- (06)-2017 dated June 30, 2017(Notification No. 836/17’) respectively.

GT Rate on “supply of services to Solid Waste Management Garbage Collection, Disposal Water Supply, Cleaning of Colony.”

(a) Which date should be considered as the date of completion of the property – the date of receipt of necessary approvals from BBMP / Karnataka Pollution Control Board / Karnataka Electricity Board or the date of receipt of completion certificate from a registered Chartered Engineer?
(b) Whether the applicant is liable to pay GST on any amount received as consideration towards sale of completed offices, after the date of completion, where part of the consideration was received prior to the date of completion as determined in question (a) above?
(c)  Whether the applicant is liable to pay GST on the consideration received as consideration towards the sale of completed offices, where the entire consideration is received after the date of completion of construction as determined in question number (a) above?