Authority for Advance Ruling (AAR)

Whether the dried coconuts (shelled or peeled) used for human consumption shall be classified under Chapter 8, HSN 0801, on which rate of tax is 'NIL'.

1. Whether the product manufactured as pasteurized milk and milk cream but named "Jigarthanda" can be classified as Jigarthanda under description of goods?
2. ls the goods taxable or exempted?

3. If exempted, HSN of the product and rate of tax onproduct

4. If taxable, HSN of the product and rate of tax on product

1.Whether the activity of Bus Body Building on the chassis supplied by the customer on job work basis is a supply of service or supply of goods?
2.If it is supply of Service, what is the applicable rate ofGST and its SAC code?

3.If it is supply of goods, what is the applicable rate of GST and its HSN?

Whether the activity of tanning, with chemical consumption, carried out by the applicant is coming within the purview of job work chargeable to tax under the item i(e) of the Heading 9988 Manufacturing Services on Physical Inputs (Goods) owned by others and if not what would be the applicable tax rate?

Whether the subsidized deduction made by the applicant from the employees who are availing food in the factory would be considered as a "supply" by the Applicant under the provisions of Section 7 of the CGST / KGST Act 2017.
a. In case answer to above is yes, Whether GST is applicable on the nominal amount being recovered by the Applicant?
b. Whether Input Tax Credit ("ITC") of the GST charged by the Service Provider would be eligible for availment to the Applicant?

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

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.

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.