Authority for Advance Ruling (AAR)

Whether all cereals, pulses, spices, copra, jaggery (Gur), groundnuts (with or without shell), groundnut seeds, turmeric dried and ginger dried (soonth), cashew, almond, kismis, jardalu, anjeer (fig), date, ambli foal are covered under the definition of ‘Agriculture Produce’ as defined under Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017; If the answer to above point is affirmative, then whether the taxability of goods mentioned above point changes if they are received for storage either in bulk packing or small or retail packing with or without name or brand name which is not registered under the Trade Mark Act, 1999 where no further processing is done or such processing is done which does not alter its essential characteristics but makes its marketable for primary market.”

What is the HSN Code and GST Tax Rate of a product ‘Geared Motor’?

classification of any goods or services or both;

(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?

Whether Notification No.I2/2017 Central Tax(Rate)dated 28.06.2017 is applicable for the Services renderedby Dr.Amin Controllers Pvt.Ltd to Chennai Metro WaterSupply & Sewage Board(CMWSSB) and Tamil NaduWater Supply and Drainage Board(TWAD)

    
Can the applicant use Input Tax Credit Balance available in the Electronic Credit Ledger legimately earned on the inputs/raw-materials/inward supplies (meant for outward supply of Bullions) towards the GST liability on ‘Castor Oil Seed’ which were procured from Agriculturists and subsequently meant for onward supply?

Whether liable to pay GST for materials purchased and construction services availed, as they fall under exempted category?