Authority for Advance Ruling (AAR)

Question : What is the HSN code of grinding of plastic material and what is the tax rate of said goods?.

Q. Under which tariff Heading PAPAD of different shapes and sizes  manufactured/supplied by the applicant would attract CGST and SGST?

Whether Input tax credit on the Demo vehicle purchased can be availed as the same will be capitalized in books.

If transfer of Block Interest qualifies as a slump sale under the Income Tax Act, 1961, whether  exemption from GST levy can be claimed on the same by the applicant.

What is the appropriate chapter under the customs Tariff Act, 1975 (51 of 1975) under which the product “Flavoured Milk” can be classified as per the explanation (iv) of the Notification No.1/2017 – Central Tax (Rate) dated 28 June 2017?

The applicant approached the Authority for Advance Ruling to seek clarification whether the educational services provided by his organization are exempted or liable to tax.

As to whether services provided under vocational training courses recognized by national council for vocational training (NCVT)

Q(i)- What shall be the classification of service provided by the Government of Uttar Pradesh to M/s Ajay Kumar Singh in accordance with the notification no. 11/2017-CT (Rate) dated 28-06-2017 read with annexure thereof.

(ii)- Whether the said service can be classified under Chapter number 9973as "licensing Services for the right to use minerals including its exploration and evolution" or any other service under the said chapter.

(iii)- What shall be the rate of GST on given service provided by the Government of Uttar Pradesh to M/s Ajay Kumar singh for which royalty is being paid.

Q(i) .Whether the Project Development Service (ie. Detailed Project Report Service)and project management consultancy services (PMCS) provided by the applicant to reciepient under the contract from State Urban Development Authority (SUDA) and project management consultancy services (PMCS) under the contract of PrandhanMantriAwasYojna (PMAY) woould qualify as an activity in relation to function entrusted to Panchayat or Munshipality under article 243G or article 243W respectively , of the constitution of India?

Q(ii) .If answer to first question is in affirmative then whether such services provided by the applicant would qualify as pure services (Excluding works contract service or composite supply involving supply of any goods) as provided in serial no. 3 of notification no. 12/2017-Central Tax (Rate) dated 28 june 2017, as amended (S.N. 3A) by notification no. 2/2018 Central Tax (Rate) dated 25 january 2018 issued under Central Goods and Services Tax Act 2017 (CGST) and Corresponding Notification No. KA.N.I.-2-843/XI-9 (47)/17-UP-Act-1-2017-order-(10)-2017 Lucknow dated june 30 2017, issued under Uttar Pradesh Goods and Services Tax Act, 2017(UPGST Act) where the project cost includes the cost of service rendered along with reimbursement of cost of procurement of goods for rendering such service, and, thus, be eligible for exemption from levy of CGST and UPGST respectively.

Whether the benefit of exemption of GST at 0% is applicable for the invoices raised to the end use users in case of selling of Paneer in loose form without sealing of packet / in loose carry bags and bearing details like name of manufacturer and branches or others as required by FSSAI or other relevant Acts?