Authority for Advance Ruling (AAR)

Classification of products "Satin Rolls" and "Taffeta Rolls" with sizes between 19mm to 40mm.

a. Whether the transaction undertaken by the applicant is covered under the Notification No. 12/2017 - Central tax (Rate) dated 28-06-2017, amended by Notification No. 2/2018 dated 25.01.2018 and further Notification No.16/2021 dated 18.11.2021

1.What will be the HSN code for the final product? (Raula Gundi)
2. What will be the applicable tax rate & cess rate of the said product

i) Whether works contract service rendered in relation to laying of pipelines for water projects supplied to PHED Rajasthan would attract a concessional rate of 12%GST?
The above question arises in the light of rate amendment carried out vide Notification 15/2021 dated on 18.11.2021.
RULING- (Under Section 98 of the Central Goods and Services Tax Act, 2017 and the Rajasthan Goods and Services Tax Act, 2017)
The subject application for advance ruling made by the applicant is not maintainable and hereby rejected under the provisions of the GST Act, 2017.

Q1Whether the services provided by the University of Kota relating to affiliation granted to colleges for imparting education is a supply of service liable to levy of GST under the CGST Act, 2017 ? If yes, whether amount collected by way of affiliation fee, are exempted vide S .No 66 of Notification No.12/2017-CT (Rate) dated 28.06.2017?
Ruling-The affiliation provided by the Kota University to its constituent colleges for imparting education is a supply and taxable under GST. The amount collected by way of affiliation fees is not exempted videSI.No. 66 Notification No.12/2017-CT (Rate) dated 28.06.2017as amended.

Q-Whether the supply of food and beverages by the eating joints by way of following should be treated as supply of goods or supply of services?
Dine In Take Away Delivery
What should be the classification and applicable tax rate on the supply made by the applicant?
If the supply shall be treated as supply of goods, whether Input Tax Credit will be available to the applicant?
If the supply shall be treated as supply of services, whether Input Tax Credit will be available to the applicant?
RULING-(Under Section 98 of the Central Goods and Services Tax Act, 2017 and the Rajasthan Goods and Services Tax Act, 2017)
The subject application for advance ruling made by the applicant is not maintainable and hereby rejected under the provisions of the GST Act, 2017.

Whether purchase of raw cotton from Kacha Arhtia who is registered dealer constitutes a purchase from agriculturist so as to attract liability under Reverse charge mechanism in view of Section 9(3) of CGST/PGST Act,2017?

1.Whether providing e-commerce for supplying various services of unorganised sector to the industrial, commercial and household customers such as plumber, mechanic, beautician, accounting services etc., qualify for reverse charge under Section 9 (5) as notified under notification no. 17/2017-Central Tax (Rate) amended by notification no. 23/2017-Central Tax(Rate).
2.In case all services intended to be provided does not come in the preview of said notification.

3. What would be rate of such services in case applicant forego his right to take input credit. Whether the applicant can take benefit of notification no. 1/2018, however these services fall under the category of “construction services” in the said notification.

The applicant is work contractor and has entered into a work contract ( sub-contract) of repair work with M/s. Bridge & Roof Co. (I) Ltd.,Calcutta on the site of HMEL refinery Bhatinda. M/s. Bridge & Roof Co. (I) Ltd. Does not have GST registration in Punjab.

What type of GST ( IGST OR CGST/SGST) has to be charged on the supplies made by applicant to M/s. Bridge & Roof Co. (I) Ltd.,Calcutta

The applicant is in the process to commerce E-Commerce portal for providing various services of unorganised sector to the industrial, commercial and household customers such as plumber, mechanic, beautician, accounting services etc.,Web application and website of the applicant would work as a platform to aggregate the freelancers who provide such services.

1 .Whether the benefits and applicability of supply mentioned at Sr. No. 2 of the Notification No. 48/2017 is applicable only where a new unit is installed OR is also applicable when the unit is already running and there is enhancement or modernization of capacity of the unit i.e. the supply at Sr.No. 2 of the  Notification No. 48/2017. It is also applicable for expansion of production capacity?