Authority for Advance Ruling (AAR)

whether the commodity of Eucalyptus/Poplar wood waste in logs having length of 30 cm to 200 cm in girth of approx 10 cm to 60 cm is covered under Hsn 4401 and chargeable under Uttarakhand State GST @ 2.5% and Under CGST @ 2.5%?

The applicable HSN code and Rate ofTax for Non-Woven Bags and CottonBags

“Whether the applicant being the land owner is liable to pay GST on premises allotted to him, which he intends to distribute among his family members ?”

1. Whether the applicant is liable to pay GST on the value of building constructed and handed over to the land owner in terms of the Joint Development Agreement ?

2. If there is liability to pay GST on what value is the GST to be paid since there is no monetary consideration involved?

3. Is the applicant liable to pay service tax up to 30.06.2017 and GST thereafter?

Can our product be classified as Scientific & Technical Instruments, Equipments under a relevant Chapter Heading?”.  But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their e-mail letter dated 22.11.2018.

Classification of bags made of Non-woven fabrics of Polypropylene/IOO% Cotton (GreyFabrics)used for packing of goods, commonlycalled as'Stick bags/Wedding Gift Bags/ ReusableShopping Bags/ Draw-String Gift Bags/Garment Bags, etc and its rate of tax payableunder the GST Acts

Whether Sl.No.3 of Notification No.I2/20I7- CentralTax(Rate) dated 28th June 2017 is applicable for theservices rendered byTamil Nadu Water InvestmentCorporation to Chennai Metro Supply and Sewerage Board.

Whether Tutti-fruity be classified under HSN 08111010 or 20060000

Whether the activities undetaken by the applicant are supplies of service

Whether exemption under serila no. 18 of Notification No. 12/2017 - CT (Rate) dated 28/06/2017 is applicable on charges for transporting materials for erection of towers in a contract for Tower Package