Authority for Advance Ruling (AAR)

(i) Taxability of services provided by Esprit India to its associate concern in Hong Kong EDCFE under GST regime.

(ii) Whether the services provided by Esprit India are covered under Export of Services having Zero rated taxability.

(iii) Whether Esprit India is eligible for seeking refund of GST for the taxes paid on input services or goods or both.

In case the customer does not or is not able to redeem the rewards points, within their validity period of 36 months from the date of issue, the reward points are forfeited by the applicant. Whether this amount of issuance fee retained/forfeited by LSRPL, would amount to consideration for actionable claims and subject to GST. 

Whether the truck mounted cranes (TMC) will fall under the chapter heading 8426 or 8705?

To confirm classification and HSN code of “SIKA Block Joining Mortar”.

Whether the article manufactured by the applicant fall under Chapter Heading 7308, 7325 or 7326 of the HSN or any other heading ?

Whether supply of Cryo Container (Liquid Nitrogen Containers) is classifiable under HSN 7613 0019 or HSN 9617 0012 in the GST regime?

Whether supply of Cryo Container (Liquid Nitrogen Containers) is classifiable under HSN 7613 0019 or HSN 9617 0012 in the GST regime?

Confirm classification and HSN of ‘skin care preparations’ as listed in the application and whether these products can be classified under HSN 3004 as ayurvedic medicaments?

(a) Classification of ‘Dried Tobacco Leaves’

(b) Rate of duty on ‘Dried Tobacco Leaves’

Whether accumulated credit by way of Krishi Kalyan Cess (KKC) as appeared in the Service tax return of Input Service Distributor (ISD) ON June 30, 2017 which is carried forward in the electronic credit ledger maintained by the company under CGST Act 2017, will be considered as admissible input tax-credit?