Authority for Advance Ruling (AAR)

(a) Whether exercise books are classifiable under HSN 4820 or 4901 or 4903;

(b) Whether any person who is dealing exclusively in supply of goods that are wholly exempt from tax, is required to take registration under the GST Act?

    
Whether the product 'Battery for Mobile Handset' whether it be separable or non-separable i.e., whether it be detachable or non-detachable, when sold to the mobile handset manufacturers who uses the same to make it form part of the mobile handset will, qualify to be classified under heading-85 having description "Parts for manufacture of Telephones for cellular networks or for other wireless networks"?

Whether the valuation under Rule 32(5) of the GST Rules, 2017 can be adopted for sale of ‘demo cars’.  Later the applicant sought permission to withdraw the application.

Brake Pad and Auto Parts, whether to fall under ITC HSN 87083000 attracting 28% GST or ITC HSN 6813 attracting 18% GST?

"(1) Live rubber trees under HSN code 06 the rate of tax 0 but now insisting for payment of 18% GST which according to the auction there is no clarification issued the GST Authorities as on date in spite of letter dtd.19-12-2017 hence as per the W.A.No.245/2018of Hon'ble High Court for clarifying the GST rates.

(2) Both taxable rate of CGST and SGST for Standing Rubber Trees and Firewood."

Whether reimbursement of food expenses from employees for the canteen provided by company comes under the definition of outward supplies as taxable under GST Act

1. Whether on procuring goods from China, in a context where the goodspurchased are not brought into India, is GSTpayable by them?

2. On the sale of goodsto the company in USA,where goods sold are shippeddirectly from China to USAwithout entering India, is GSTpayable by them?

3. On procuring goods from China not against specific export order, in acontext when the goods purchased are not brought into India, is GSTpayable by them?

4. On the sale of goods from Netherlands warehouse to their end customers in and around Netherlands, without entering India, is GSTpayable by them?

(i)  In which Chapter the commodity called “Polished/Processed limestone slabs” falls?

(ii)  Under which HSN Code the above commodity comes?

(iii) Can it be classified as “Mineral substances not elsewhere specified or included” which is mentioned under HSN Code 2530?]

(iv) Can it be classified under any of the HSN Codes 2515/2516/2521?

(v) Can it be retained under HSN Code 25 with inaugural phrase of “Goods not mentioned elsewhere” as mentioned at the start of column of 5%?

(a) Whether the subject goods, proposed to be sold under Stream 1, where the package of the subject goods would merely have a declaration mentioning the name and registered address of the Applicant as the manufacturer, as per the statutory requirement under Subject Statutory Provisions, can be considered as ‘not bearing a brand name’, and, accordingly eligible for exemption from GST in terms of relevant entries to Notification No. 2/2017 Central tax (Rate) dated 28th June 2017 (‘CGST Notification’), and, the corresponding entries under Notification No. 2/2017-Intergrated tax (Rate) dated 28th June 2017 (‘IGST Notification’) and Notification No.2/2017-State Tax (Rate) dated 29th June 2017) [collectively referred to as ‘the Exemption Notifications’]?

(b) Whether the subject goods proposed to be sold under Stream 2, where the package of the subject goods would have a declaration mentioning the name and registered address of the manufacturer as per the statutory requirement under the Subject Statutory Provisions as also the declaration ‘Marketed by- Aditya Birla Retail Limited’ can be considered as ‘not bearing a brand name’, and, accordingly eligible for exemption in terms of relevant entries to the Exemption Notifications?

(c) Whether the declarations made on the package, by inter alia using common/ generic terms viz. ‘Value’, ‘Choice’ and ‘Superior’, for the sole purpose of indicating the quality of the product so as to enable the customers to identify and buy products based on their requirements, budget and preferences can be construed to be a ‘brand name’ for the purpose of the Exemption Notifications?

1. If the word TROPHY is specifically mentioned under 83062920, so can we sell all trophies made of any material  under this HSN?

2. If different code is allocated to trophies assembled of different material, I would like to know if there is a combination of different materials and about 75% (value terms) is getting used  of any one Raw Material, under which  HSN should we make bill ?