Authority for Advance Ruling (AAR)

Whether proportionate claim of input tax credit for procurement of capital goods can be made for power generation business?

Whether rate of tax at 6% CGST, available to Composite supply of works contract as defined in clause (119) of Section 2 of the CGST Act, 2017 provided by way of construction, erection, commissioning, or installation of original works pertaining to Metro, vide Notification No. 11/2017 amended vide Notification No.1/2018 Central Tax (rate) dated 25th January 2018 is applicable to Applicant rendering the said services?

Whether services of providing Para-medical Administrative, Technical and other Staff on Outsource basis to Seth L.G. General Municipal Hospital are exempted or not?

Question: Under which tariff Heading PAPAD of different shapes and sizes manufactured/ supplied by the applicant would attract CGST and SGST? ‘Un-fried Fryums’ 18% (CGST 9% + GGST 9% or IGST 18%)

Q. 1.Classification of goods and determination of tax liability of product under HSN 2919 of following goods :

Calcium-3-methyl-2oxo-valerate (Alpha-Ketoanalogue Isoleucine Calcium Salt),

Calcium-3-methyl-2oxobutyrate (Alpha-KetoanalogueValine Calcium Salt),

Calcium-4-methyl-2oxo-valerate (Alpha-KetoanalogueLeucine Calcium Salt),

Calcium-DL-2-hydroxy- 4 (Methylthio) butyrate (Alpha-Ketoanalogue Methionine Calcium Salt),

Calcium -2 oxo-3-phenyl propionate (Alpha-Ketoanalogue phenylalanine Calcium Salt)

Q.1  Whether the product Non Woven Bags manufactured through the intermediate product Non Woven fabric classifiable under Heading No. 5603 are properly classifiable under Heading No. 6305 or under Heading No. 3923?

Q.2. Whether the product Non Woven Bags would be eligible for exemption under Notification No. 01/2017-CT (Rate) and 01/2017-I.T. (Rate) dated 28.06.2017 as amended?  

Q.1  Whether the product Non Woven Bags manufactured through the intermediate product Non Woven fabric classifiable under Heading No. 5603 are properly classifiable under Heading No. 6305 or under Heading No. 3923?

Q.2.  Whether the product Non Woven Bags would be eligible for exemption under Notification No. 01/2017-CT (Rate) and 01/2017-I.T. (Rate) dated 28.06.2017 as amended? 

1. Whether the one time long term lease premium payable/paid by the Jinmangal Corporation to Ahmedabad Urban Development Authority is supply and thus liable to pay tax as pr Section7?

2. Whether Jinmagal Corporation is required to discharge pay tax under Reverse Charge Mechanism in accordance to Section 9(3) on one time lease premium payable to AUDA in light of notification No. 13/2017 as amended by 05/2019.

3. Whether the annual lease premium Payable/paid by the applicant is supply?

4. Whether Jinmangal Corporation is required to discharge/tax under Reverse Charge Mechanism in accordance to Section 9(3) on one time lease premium payable to AUDA in light of Notification No. 13/2017 as amended by Not. No. 05/2019.

Question: Under which tariff Heading PAPAD of different shapes and sizes manufactured/ supplied by the applicant would attract CGST and SGST? ‘Un-fried Fryums’ 18% (CGST 9% + GGST 9% or IGST 18%)

Whether any tax is payable in respect of sale /supply of Fryums manufactured by the applicant? And if the answer is in affirmative, the rate of tax thereof? ‘Un-fried Fryums’ 18% (CGST 9% + GGST 9% or IGST 18%)