Authority for Advance Ruling (AAR)

i) Is the export of processed frozen shrimps (HSN 0306), which are packaged in individual printed pouches or boxes and subsequently placed inside a print master carton (with a maximum weight of 25 Kilogram each) that includes the design, label, and other specification about the product to GST?

 ii) Is the export of processed frozen shrimps (HSN 0306), packaged in individual printed pouches or boxes and subsequently placed inside a printed master carton weighing up to 25 kilograms, subject to GST?

Application withdrawn by the Applicant

Application withdrawn by the Applicant

Application withdrawn by the Applicant

i) Whether GST would be leviable on export of pre-packaged and labelled rice up to 25 Kgs, to foreign buyer ? 

ii) Whether GST would be applicable on supply of pre-packaged and labelled Rice up to 25 Kgs, to exporter on “bill to ship to” basis i.e., bill to exporter and ships to customs port. Exporter ultimately exports the rice to foreign buyer ? 

iii) Whether GST would be applicable on supply of pre-packaged and labelled rice up to 25 Kgs, to the factory of exporter. Exporter will export the rice ?

 iv) Whether GST would be applicable on goods procured from other party at concessional rate of 0.10 % (0.5 % +0.5 %) as per notification 40/2017 or 41/2017 and export the goods directly to foreign buyers for pre-packaged and labelled rice up to 25 Kgs, at 5%?

1. Services provided by the applicant to the school students by way of transportation of students and staff as the services provided to the school (Educational Institute)

 2. Services provided by the applicant as mentioned above, as exempted from GST as per the Serial No.66 of Notification No.12/2017 – Central Tax (Rate) dated 28th June 2017 or any other applicable provision of the Act.

Query 1: What is classification and Tax rate for “FISH PROCESSING”.

Whether printing of pre-examination items like hall tickets, question paper, OMR sheets Answer booklet for conducting examination by the educational boards be treated as exempted supply of service in terms of Sl. No.66 of Notification No. 12/2017-CGST(Rate) dated 28-06-2017 as amended by Notification No. 2/2018-CT(Rate) dated 25-01-2018? 

Whether printing of post examination items like mark sheets, Degree certificate, grade sheets, rank sheets, rank cards, certificates to educational boards, after scanning the OMR sheets and processing of data in relation to conduct of examination be treated as exempted supply by virtue of Sl. No. 66 of Notification No. 12/2017-CGST (Rate) dated 28-06-2017 as amended by Notification No. 02/2018-CT(Rate) dated 25-01-2018?

1. What is the classification of the service viz., “Maintaining the micro-compost centres and processing the wet waste provided by the Greater Chennai Corporation at designated locations in North Region Zones 1,2,3,4,5 in Chennai? 

2. Whether the aforesaid service provided by the Applicant is entitled to exemption under Serial No.3 of Notification No.12/2017-Central Tax (Rate), dated 28.06.2017, as amended from time to time?

Application withdrawn by the Applicant