Authority for Advance Ruling (AAR)

What is the (HSN) classification of Tyre Pyrolysis Oil and what is Current rate of tax applicable?

1)Whether "e-goods”, as commercially known in the market, are "goods" as defined in the GST Acts or are they services as per GST Act?
2) If they are goods, what is the HSN classification and if services, what is the service classification and rate of GST on its sale/ supply within state?
3) Whether they are exempted from GST?
4) If Not exempted, what is the rate of GST on supply?
5) In what circumstances will IGST, under reverse charge, be applicable or whether it is applicable in the situation of procurement from foreign supplier and supply from out of India as discussed above?
6) If the customer is from India and paying the consideration in dollar, whether it will be allowed as exports or if not allowed as exports then whether GST is leviable? What is rate of SGST & CGST or IGST? Under which HSN Code or SAC?
7) If customer pays for the e goods in Indian rupees and goods delivered through CLOUD located outside India whether SGST & CGST or IGST leviable on such transactions?
8) In case where customer / buyer is from out of India and payment is done in dollar, according to us it is export of goods / services and therefore neither SGST & CGST is leviable? Please clarify the same.
9) In case buyer is from India, the goods/ services are stored in CLOUD which are the servers outside India, therefore even though payment is received in rupees, it is again export of services being services are received from distantly installed servers . Hence No CGST and or SGST isleviable?
10) Whether IGST is applicable under section 5( 3 ) & 5( 4) of the IGST Act, according to us it is not because it is not imported into India and the services are stored on CLOUD and therefore it cannot be said to be imports and thus not liable for RCM?
11) If suppose RCM is applicable then its rate? May please be clarified.

Whether in the facts and circumstances of the case, the promotional products/Materials and Marketing Items used by the Applicant in promoting their brand and marketing their products can be considered as "inputs" as defined under Section 2(59) of the CGST Act, 2017 and GST paid on the same can be availed as input tax credit in terms of section 16 of the CGST Act, 2017?'

Whether the applicant has to discharge GST on the total amount being collected by them from Virat Associate LLP, which incldes DMG Royalty, DMF and Owner's Royalty, under forward charge mechanism or on Owner's Royalty only? (The Applicant requested to permit them to withdraw the application filed for advance furling manually vide letter dated 23.11.2020)

1.  Whether the services provided by the Applicant are covered under Clause 1 & 2 of Twelfth Schedule of Article 243W?
2.  Whether the services provided by the applicant fall under the Exemption Notification No. 12/2017 dated 28th June, 2017 (Entry No. 3 of Exemption Notification) as amended from time to time as the services are in the nature of pure labour services.
3.  Whether the services provided by the applicant fall within the Government Works Contract Services on which GST rate was amended to 12% in the notification No. 20/2017.

Q-1 If  any Flat  buyer otherwise Qualified to get lower rate of GST under CLASS  Scheme get intrest Subvention  certificate and/or Interest subsidy in his \her bank account after?

3.1 Tower /Building get Completion Certificate From Competent Authority,or

3.2 Expiry of six months from end of financial Year. can builder pass –on benfit of lower rate of GST to this flat buyer in such situation? and How?

Ans- The excess tax is to be adjusted as per clarification issued by Tax Research Unit, Ministry of Finance ,Govt, of India  vide F.No. 354/52/2018/TRU  dated 07.05.2018. Even then if the Applicant is unable to Adjust  the same , the Applicant may Approach to Appropriate  forum which is GST Policy Wing.

Q-2 How can builder get GST Credit adjustment if builder does not have future GST liability in this project?

Ans-The Question is out of purview of advance ruling authority. As such the Question  raised by the applicant is not Answered.

Q-3 Will builder be entitled to GST refund if amount is not Adjustable  from future liability  of GST under the project?

Ans- The Question is out of purview of advance ruling authority. however, Whether the Applicant is entitled for refund or not, under Section 54 of Central Goods & Services Tax Act,2017 read with  Rule 89 of Central Goods& Services Tax Rules, 2017 would be decided by the jurisdictional Authority  subject to fulfillment  of necessary conditions of refund.

Q-1 What will be the Applicable CGST& SGST Tax rate on the final products  namely “Namkeen”   in the circumstances  after  fulfilling the condition of affidavit for disclaimer , use of unregistered  brand ,name,symbols  etc and use  of such disclaimer in the final products ?

Ans- 1 If the Applicant Voluntarily  forego their actionable claim  or  enforceable right on brand name on the final products namely “Namkeen”   in the manner as prescribed under the Notification No. 01/2017-CT(RATE) DATED 28.06.2017 THE APPLICABLE RATE of Central Tax  and State Tax would be 2.5% each (cumulative 5%).

Q-2 What will be CSH/HSN code alongwith Applicable  Tax rate of the final products namely “Extruded raw Stick”?

Ans- The  CSH/HSN code of the final products namely “Extruded raw Stick” is 21069099 Attracting rate of tax @ 9% each under Central and State Tax (cumulative 18%).

What is (rate of tax applicable to a sub contractor, where, he executes works contract pertaining to dam, wherein the principal contractor is liable for tax @ l2%, for the period from22.0l-2017 to 25-Ot 2018?

The below question have been formed in relation to the services being provided by applicant to the recipients:

Double-taxation on freight portion of imported goods

Goods imported and IGST levied on CIF Value (which includes freight) Basic Custom Duty + Social Welfare Cess. IGST levied again on the freight component (Ocean Freight) on reverse charge basis.
In such circumstances, to levy and collect once again the Integrated Tax under the same Act on the ‘supply’ (same aspect) amounts to double taxation.

1.Whether the CENVAT Credit is available on security services in residential colony?
2.Whether the CENVAT Credit is available on repair services in residential colony?