Authority for Advance Ruling (AAR)

a) Confirmation on the GST rates applicable to all items under HSN 9401, distinguishing between car seats (HSN 94012000) and other subcategories? 

b) Guidance on how to resolve discrepancies during BOE filing for imported car seats to reflect the correct GST rate (28%)? 

c) Guidance on how to resolve discrepancies during BOE filing for imported car seats to reflect the correct GST rate (28%)? Can other parts fall under CH 87089900 attracting GST @ 28%?

Classification & rate of tax in respect of commodities viz D M Water, Distil Water & Conductive Water.

Query 1: Whether the activity of leasing of weekly market to the tender contractors for the purpose collection of fee on the week market days basis from the merchants/ farmers/ public for usage of the open space for selling of fruits / vegetables / domestic animals / birds etc. is an activity covered under the function entrusted to Panchayat under the ELEVENTH SCHEDULE under Article 243G as a local authority in which we are engaged as public authority.

 Query 2: If so the above activity shall not be treated as a supply of service and in that case the same is covered as an activity which is not a service as per Central Tax Notification No. 14/2017 – Rate, dated 28.06.2017 as amended as well as under State Tax Tamil Nadu G.O. (Ms.) No. 75, dated 29.06.2017 – GST as amended and as a result Central Tax and State Tax are not chargeable for the said activity.

Q.1: Whether Commission charged by VHPL under the selling arrangement for promoting, marketing and selling of birds of VRBF and Venco should be classified under Service Accounting Code 9986? 

Q.2:Whether Commission @ 10% of the sale value of birds of VRBFL and Venco received by VHPL under the Selling arrangement for promoting, marketing and selling of birds and handling the sale administration would be exempt as per entry number 54 of notification number 12/2017-Central Tax (Rate) dated 28 June 2017?

 Q.3: Whether charges received @ 3% of the sale value of birds of VRBFL and Venco for the Veterinary services provided by VHPL (SAC 99835) would be exempt from levy of GST as per entry number 46 of notification number 12/2017 -Central Tax (Rate) dated 28 June 2017 as Veterinary service?

 Q.4: Whether Laboratory testing and analysis undertaken by VHPL to carry out various laboratory analysis and tests in respect of the birds including feed, water etc. in relation to the brooding, growing and laying of birds, should be classified under Service Accounting Code 9986?

 Q.5: Whether charges received @ 7% of the sale value of birds of VRBFL and Venco for the Laboratory testing and analysis services provided by VHPL would be exempt from levy of GST as per entry number 54 of notification number 12/2017-Central Tax (Rate) dated 28 June 2017 as agricultural extension services?

Whether the supply of medicines and consumables used in the course of providing health care services to In-patients by pharmacy unit of Maha Critical Speciality Division for diagnosis or treatment during the patients admission in hospital would be considered as “Composite Supply” of health care services as under GST and consequently avail exemption under Notification No.12/2017, CT (Rate) read with Section 8(a) of GST?

Q.1: Whether the services provided by the applicant are covered under Clause 1 & 2 of twelfth Schedule of Article 243W? 

Q.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?

Q. Whether the applicants are eligible to avail ITC of GST paid on goods and services used for construction of Tie-in pipeline, for delivery of re-gasified LNG from FSRU to the National Grid .?

1.Whether cleaning and sanitary services rendered under the head “House-keeping” services provided to Indian Institute of Information Technology, Design and Manufacturing, (IIITDM) Kancheepuram - an Institute of National Importance established by Government of India - are exempted from GST liability?

 2. The said Institute has given letter dated 09.05.2024 to us, claiming sanitation provided to them is exempt as per Ministry of Finance Notification No.13/2023-CT (Rate) dated 19.10.2023 and hence they want us to raise invoice without GST.

 3. Whether it will be lawful for us to raise invoice without GST as per request of the above said institute?

Q.1: Determination of the liability to pay tax on services - on class rooms belonging to the applicant used for providing pre-primary education by Springbird Education Pvt. Ltd. And the Applicant.

 Q.2: Whether Applicant is required to be registered under the GST – providing Primary / Secondary education.

Q.1: Is interest receivable on deferred payment in Equated Yearly Installment as per tender terms under Annuity Model is liable for payment of GST or Not?

 Q.2: If Yes Classification of service and applicable rate of GST payable?