Authority for Advance Ruling (AAR)

(i) Whether the printed advertisement materials classifiable as supply of goods?

(ii) If yes, whether it is classifiable under chapter heading 4911 of first schedule to Customs Tariff Act, 1975?

Classification of―Agricultural Soil testing Minilab and its Reagent Refills.

The applicant is printing content provided by the customers. Classification of the nature of the activity and tariff head required.

Clarification on the rate of tax in respect of certain commodities falling under HSN Code 90213100 which are implants for joint replacements

Clarification on the rate of tax in respect of marine propeller, rudder set, stern tube set, propeller shaft and M.S. Shaft for couplings which are used as parts of fishing vessels

Clarification regarding classification of  carry bags made of polypropylene non-woven fabrics

Whether the services or material procured by ITDA from Govt./Govt. Authority is exempt from GST.

Whether on facts and circumstances of the case, the input tax credit of tax paid on costs proposed to be incurred in relation to activities mentioned in Annexure 4 can be treated as 'admissible under the Central Goods and Services Tax Act, 2017 CGST Act, 2017?

The applicant supplies overhead power transmission line hardware and accessories. Whether he is liable to pay tax on transportation and allied services relating to delivery of the materials.

The Applicant in his Application has raised following issues for determination by the Authority.

(a)- Whether Mahua De-oiled cake / De-oiled Rice Bran being used as an ingredient of cattle feed, Poultry feed and other animals feed and is ‘ Waste generated’ during the solvent extraction process?

(b)- Whether the Applicant is eligible to get entire tax input credit of GST paid on purchase of Mahua oil Cake / Rice Bran Oil cake used in the manufacture of solvent extracted oil?