Authority for Advance Ruling (AAR)

Whether “Biofos Mono Calcium Phosphate / Di Calcium Phosphate Animal Feed Supplement”, HSN Code No : 23099090, is  classifiable under exempted goods is notified vide Notification No . 02/2017 of Section 6(1) of the Act, the Entry No. 102 falling under Chapter Heading No. 2309?

(a) What is the correct classification HSN code based luminaire in passenger coaches     of     Indian Railways which exclusively works on electric supply of 110/127 Volts.
(b) What is the rate at which such LED lights shall attract GST under notification No. 1/2017- Central Tax (rate) dated 28-06-2017?

1.1 Whether the Applicant is required to separately discharge GST on the excess length of OF although the cost of such excess length is already included in the price charged to independent customers?

1.2 Whether the Applicant is required to separately discharge GST on the excess length of OF although the cost of such excess length is already included in the price charged to distinct persons in terms of Schedule I provisions?                                                                  

1.3  If GST is not payable separately on the excess length, whether the Company is required to reverse proportionate credit to the extent of supply such excess length?

The Supplier is not registered as “electricity transmission or distribution utility” as defined under Sr No. 2 (z) of Definitions. Whether providing and supplying of electricity as per terms of agreement and getting reimbursement of the amount from tenants would be liable to GST under CGST/SGST Act and whether benefit under Notification No. 12/2017 CGST (Rate) Sr No. 25 or 09/2017 IGST (Rate) Sr No. 26 would be allowed to them.

What is the nature of Road Usage Charges and Government Fee paid by the Applicant?

Whether Road Usage Charges and Government Fee paid by the Applicant to multiple Government Department’s fall within the category of Exempted Government Services as mentioned under S.No's. 4,5,6,9,23 and 47 of the Exemption Notification and accordingly no GST is required to be paid on such charges under S.No. 5 of RCM Notification?

Whether GST is required to be paid on penalty paid by Applicant on unaccounted stock of RBM on the orders of the DM to Government Departmentunder S.No.5 of RCM Notification?

Whether Vehicles (Pokland, JCB, Dumper, and Tipper) purchased and used by the Applicant in its day to day business activities for movement of goods from one place to another would fall within the defination of Motor Vehicle under the provisions of GST law?

If the answer to the above question is in the affirmative, whether GST paid by the Applicant at the time of purchase or repairs including spares, w.r.t Vehicles(Pokland, JCB, Dumper and Tipper) used by  it movement of goods in its place of business is available as input tax credit?

1. Whether application is liable to pay IGST under Sec. 5 (3) of IGST act, 2017.

2. Whether Serial No.5 of Notification No. 4/2017 - Integrated Tax (Rate) is applicable on supply received by the applicant.

1. Whether the service supplied by the Applicant under the Service Agreement dated 1 March 2013 constitute a supply of "Support services" falling under HSN code 9985  "Intermediary service" classifiable under HSN code 9961 /9962?

2. Whether the service supplied by the Applicant under the Marketing Services Agreement dated 1 December 2012 constitute a supply of  "Support services" falling under HSN code 9985 or "Intermediary service" classifiable under HSN code 9961 / 9962?

3. Whether the services provided by the Applicant is an export of services as defined under Sec. 2(6) of the Integrated Goods and Services Tax Act 2017?

1) Whether Input Tax Credit is admissible in respect of GST paid for hotel stay in case of rent free hotel accommodation provided to General Manager and Managing Director of the Applicant?

2) Whether invoice for quality claim raised by the Applicant on POSCO Daewoo Corporation located in Korea will be treated as "export of service"? 3) Whether recovery of Parents Health Insurance expenses from employee in respect of the insurance provided by the Applicant amounts to "supply of service" under Sec. 7 of the Central Goods and Service Tax Act, 2017?

Levy of GST Rate applicable in case of "Neem Seed".

a) Whether, in the facts and circumstances of the case, the supply of services undertaken by the Applicant by way of secured transportation of specified goods entirely through road (including temporary storage of such goods), would be eligible for exemption under Entry No. 18 of Notification No. 12/2017 – CT (Rate) dated 28 June 2017?

b) Whether such exemption would be available in certain transactions wherein transportation of specified goods involves movement through air also which is supplementary/incidental to the transportation by road?