Authority for Advance Ruling (AAR)

Whether the applicant is eligible for Input Tax Credit (ITC) in respect of the GST paid on goods and services used as inputs in execution of “Works Contracts” specifically in execution of Road work contracts to Government Engineering Departments.

If not, on which type of goods/ services the ITC is not eligible.

1 – Identification of HSN code of service provided  in relation to “on field testing for bio efficacy, Phyto-toxicity and other tests on plants for evaluation of insecticide”

2 – Determination of applicable tax rate payble as per respective HSN and exemption if any?

1. What is the classification of goods (Rubber pad) if supplied in semi finished condition to any person other than railways?
2. What will be the applicable rate of GST on Rubber pad in semi-finished condition supplied by the applicant?
3. The applicant is manufacturer of Rubber pad which are solely supplied to railways at GST rate of 5%. We intend to supply the same goods in semi finished condition to some other person other than railway. We want to know whether the classification under GST Tarriff item 86080010 will charge to GST Tariff item No. 400811 attracting duty @ 18% or there will no change in classification and rate of duty?

Whether Tamarind Seed attracts Nil Rate of Tax under HSN Code 1209(Forest Trees Seed) or Not.

Whether Tamarind Seed attracts Nil Rate under HSN Code 1209 (Forest Trees Seed) or not.

1.Whether the transaction of printing of content provided by the customer, on poly Vinyl Chloride banners and supply of such printed trade advertisement material is supply of   goods.

2.What is the classification of such trade advertisement material if the transaction is a    supply of goods? 

Whether the transaction of printing of content provided by the customer, on poly Vinyl Chloride banners and supply of such printed trade advertisement material is supply of goods.

What is the classification of such trade advertisement material if the transaction is a supply of goods?  

1.Whether supply of print on flex is classifiable as supply of goods or service?

2.If yes, whether falls under HSN 4911 under entry no 132 of Schedule II of Notification 1/2017- CTR?

3.If answer to question 2 is yes, whether supply of print on flex non commercial purpose is also classifiable under HSN 4911 under entry no 132 of Schedule II of Notification 1/2017- CTR?

Whether supply of print on flex is classifiable as supply of goods or service?

If yes, whether falls under HSN 4911 under entry no 132 of Schedule II of Notification 1/2017- CTR?

If answer to question 2 is yes, whether supply of print on flex non commercial purpose is also classifiable under HSN 4911 under entry no 132 of Schedule II of Notification 1/2017- CTR?

Whether baked food having more than 20 per cent by weight meat is classifiable under HSN 1601