Authority for Advance Ruling (AAR)

1. What is the rate  of tax and HSN Code for fruit beverages or drinks with HSN Code?
2. The definition under the FSSAI Act in section 2.3.3.A can be taken as an aid to classify the product? If so kindly clarify.
3. Is there any persevered percentage of fruit or pulp in the beverages to call them as carbonated fruit beverages or drinks under the GST Act.

Whether providing research report on activity carried out as a study of a chemical or biological entity that is still in research stage and not yet a product and is supplied by party located outside India is export of service as per subsection 2 of section 13 of the IGST Act,2017 and considered as Zero rated supply of service ? But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their letter dated15-07-2019

The applicable rate of GST for the manufacturing and supply of submersible pump sets and accessories with installation ,electrification and energisation under Ganga kalyana scheme to Social welfare department of Government of Karnataka meant for various beneficiaries(farmers) as notified by the departments and they also provide guarantee and maintainenance of installed submersible pump sets till two years which is used for irrigation al purpose.

(a)Applicant believes that the product "Agriculture Knapsack Spryer" is classified under HSN 8424 and applicable tax rate is 12%. Details as per Annexure.

(b)Relevant extract of Notification No. 1/2017 dated 28-6-17 as amended vide Notification No. 6/2018-Integrated Tax (Rate) dt. 05-01-2018 is enclosed     (c)What shall be GST rate on such product?

Whether ITC of GST paid on the aforesaid goods or services is admissible?

The applicant desired to Know, whether the services received by it form a provider of service located in a non taxable territory would attract the provision of sec 5(3) read along with Notification No 10/2017 IT(R). In other words, whether applicant is liable to pay tax under reverse charge mechanism on the transaction mentioned above?

The GST rate applicable for various works/activity undertaken by the Goa Electricity Department

Whether royalty paid in respect of Mining Lease can be classified under "Licensing services for the right to use minerals including its exploration and evaluation falling under the heading 9973 attracting GST at the same rate of tax as applicable on supply of like goods involving transfer of title in goods"? Determination of the liability to pay tax on contribution made to District Mineral Foundation (DMF) and National Mineral Exploration trust (NMET) as per MMDR Act, 1957.

Clarification regarding applicability of Tool Amortisation cost (Transaction Value) in GST Regime on Capital Goods received freely on returnable basis from the recipients (Customer) for parts production and supply.

Applicability of a Notification issued under the provisions of this Act.