Authority for Advance Ruling (AAR)

Whether this man-made textile Non-Woven Geo bags from Polypropylene are classified under heading – 6305 having description
SACKS & BAGS OF TEXTILE MATERIAL FOR PACKING GOODS
- of Man-made textile materials;
-- 63053300- Other, of polypropylene strip or the like

Whether HEVs supplied by the Applicant are leviable to Compensation Cess at the rate of 15% as prescribed under SI. No. 48 of Notification No. 01/2017- Compensation Cess (Rate) dated 28.06.2017 (hereinafter referred to as Notification No. 01/2017-CC) as amended by Notification No. 05/2017- Compensation Cess (Rate) dated 11.09.2017 (hereinafter referred to as Notification No. 05/2017-CC)?

Whether the Exemption Notification No.12/2017- Central Tax (Rate) dated 28/06/2017 (Entry No. 3 of the Notfn.) is applicable to the applicant for the Pure services i.e. Security Services rendered to Pimpri Chinch wad Municipal Corporation in relation to functions entrusted to Municipality under Article 243 W of the Constitution thereby exempting the applicant service provider from the whole of GST.

Rate of tax on food Products

1) Whether the goods exported out of required India directly by the manufacturer mentioning the applicant as Third Party Exporter for the purpose of Foreign Trade Policy will be considered as exports at the hands of the Applicant under the GST laws?

2) If the said transaction is held to be exports at the hands of the applicant under GST then whether it will qualify as zero rated supply?

1. whether supply of pure food items such as sweetmeats, namkeens, cold drink and other edible items from a sweetshop which also runs a resturant is a transaction of supply of goods or a supply of service;

2. what is the nature and rate of tax applicable to the following items supplied from ground floor of a sweetshop in which restaurant is also located on the first floor and whether the applicant is entitled to claim benefit of input tax credit with respect to the same;

3. sweetmeats, namkeens, dhokla etc commonly known as snacks, cold drinks, ice creams and other edible items;

4. Ready to eat (partially or fully pre-cooked/packed) items supplied from live counters such as jalebi , chola bhatura and other edible items;

5. Takeaway order of sweetmeats or namkeens by a person sitting in the restaurant of a sweetshop when such products are not consumed within the premises of the applicant but are takeaway.

1. Whether they are required to pay GST under reverse charge in terms of Notification No. 13/2017 dated 28-06-2017 while making payment to PWD, Uttarakhand for construction of road;

2. What is the time of supply when advance payment is released to PWD, Uttarakhand.

3. Whether the amount deposited with Central Fund i.e Uttranchal CAMPA and reimbursed by MEA considering as part cost of the road is liable for GST.

The applicant wishes to know whether clause(vi)(a) of Sr. No. 3 of table of Notification No. 11/2017-Central Tax(Rate) dated the 28th june, 2017 is applicable on the works contract services received by it. And determination of liability to pay tax.

Applicant of Notification no. 11/2017 Cebtrak Tax (rate) dated 28-06-2017

Whether the Residential Dwelling Unit taken on Lease from Various Individuals/Owners for Sub Leasing the same Residential Dwelling unit to Corporates as well as Individuals for Residential Purposes along with various amenities such as Furniture, Appliance, Cleaning, Security, Pest Control, AC Service etc. is Exempt Supply as per the Entry No. 12 of Notification No. 12/2017- Central Tax (Rate) dated 28th June 2017.