Authority for Advance Ruling (AAR)

1) Whether supply of turnkey Engineering, Procurement and Construction(‘EPC’) Contract for construction  of a solar power plant wherein both goods and services are supplied can be construed to be a Composite Supply in terms of Section 2(30) of the Central Goods and Services Tax Act, 2017

2)  If yes, whether the Principal Supply in such case can be said to be ‘solar power generating system’ which is taxable at 5% GST.

3) Whether benefit of concessional rate of 5% of solar power generation system and parts thereof would also be available to sub-contractors.

i.Appropriate classification of the product ‘Electrically operated Drum with Bell and Zalar’; and
ii.Whether the said product is eligible for exemption vide Sl. No. 143 of Notification No. 2/2017-Central Tax (Rate), dated 28-6-2017 issued under the Central Goods and Services Tax Act, 2017 and corresponding Notification issued under the Gujarat Goods and Services Tax Act, 2017, which provided exemption to ‘Indigenous handmade musical instruments’ of Chapter 92.

i.Whether the goods-‘Ice Cream Making Machines’ in diverse specifications such as Automatic Ice Cream Making Machine, Countertop Ice Cream Making Machine, Soft Ice Cream Making Machine and Fully Automatic Ice Cream Making Machine’ fall under Chapter Heading 8438 of GST Tariff ?; 
ii.Whether the applicant is liable to pay GST at the rate of 18% on supply of goods in question ?

(i) Classification of Goods- “Roof Ventilators”

(ii)  Rate of Tax on “Roof Ventilators

Whether they are exempted or not on their outward supplies made to ocean going merchant ships on rorign run, and Indian Naval Ships and Indian Coast Guard Ships.

Whether they are exempted or not on their outward supplies made to ocean going merchant ships on rorign run, and Indian Naval Ships and Indian Coast Guard Ships.

Whether exemption provided under Sr No. 74 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 is applicable to the applicant? Whether applicant qualifies to be a "Clinical Establishment" under clause 2(s) of the said Notification?

i.What is the classification and rate of Goods and Services Tax for Hydraulic Gear Pump and Piston Pump which are parts suitable for use principally with Earth Boring, Earth Moving & Material Handling Equipment or parts suitable for use principally with the machinery of headings 8425 to 8430 ?
ii.What is the classification and rate of Goods and Services Tax for Hydraulic Gear Pump and Piston Pump which are used as parts for agricultural machinery ?
iii.What is the classification and rate of Goods and Services Tax for Hydraulic Gear Pump and Piston Pump which are used as parts of machine tools ?
iv.What is the classification and rate of Goods and Services Tax for Steering unit which is a kind of hydraulic valve and used as intermediate parts of hydraulic systems in agricultural harvesting machine ?
v.What is the classification and rate of Goods and Services Tax for Servo Drive (Electric Inverter or Resolver Inverter) ?
vi.What is the classification and rate of Goods and Services Tax for Hydraulic Gear Flow Divider ?

(i) Whether the authority is within jurisdiction to admit application especially on the issue of ‘place of supply’?

(ii) Whether the issue is related to Customs or is related to Goods and Services Tax?

i.There is no specific description of Chapter Heading 8413 for the Power Driven Pumps used for dispensing an exact nature of water such as clear, raw, storm, waste or sewerage, and hence whether the description “Power driven pumps primarily designed for handling water, namely centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps” is applicable to the applicant;
ii.Whether the applicant is eligible for GST rate of 12% on supply of goods in question.