Authority for Advance Ruling (AAR)

Services provided to (NGO) Non-profit organization registered as Trust having registration U/s. 12AA of Income Tax Act, amounts to provision of service and any grant/ Donation received towards performing specific service towards preservation of environment as specified in notification no 12/2017, Whether amounts to provision of service and liable for GST ? 

    
1. "Whether engine manufactured and supplied solely and principally for use in railways/locomotives are classifiable under HSN Heading 8408 or under HSN Heading 8607 of the Customs Toriff (which has been borrowed for classification purposes under GST regime) as a part used solely or principally for  Railways or Tramway Locomotives or Rolling Stock?"

2.Whether availment of input tax credit of tax on common input supplies on behalf of other unit/units registered as distinct person and further allocation of the cost incurred for same to such other units qualifies as supply and attracts levy of GST?

3. If GST is leviable, whether assessable value can be determined by arriving at nominal value?

4. Once GST is levied and ITC thereof is availed by recipient unit, whether the Applicant is required to register itself as an Input Service Distributor for distribution of ITC on common input supplies?

Determination of GST liability by deciding principal supply of the composite supply qua maintenance contracts executed between the customer and the Applicant. 

Question :- Whether the transaction in question is a Zero Rated Supply or a Normal Supply  under the GST ACT?

Question :- If the said supply is a Zero Rated Supply, then can the same be considered as an export of service under the GST Act?

1. Whether the amount received for supply of services during the post GST period to the Government of Maharashtra (Home Department) as per the contract in question are taxable under  SGST/CGST Act ?

   2. If answer to the question No.1 is in affirmative then what is the rate of tax under SGST/CGST? 

GST Rate of Tax on-              

(i) Rejected wheat Seed     (ii) Rejected Paddy Seed

Tax rate on “Air dryer complete with final filter for used in breaking system of locomotive supplied to Railway” as per order attached given by Western Railway.

Whether in the facts and circumstances of the present case, the Contract Bottling Unit is making a taxable supply to the Applicant (i.e. Brand Owner), or, alternatively, whether the Applicant (i.e. brand owner) is making a taxable supply to the Contract Bottling Unit? Correspondingly, whether in the facts and circumstances of the present case, the Applicant (i.e. Brand Owner) is paying consideration to the Contract Bottling Unit by way of bottling charges, or, alternatively, whether the Contract Bottling Unit is paying consideration to the Applicant by way of brand owner surplus?

In the application the applicant raised following question that

"Determination of classification of sacks and bags made from man made textile materials under GST tariff No. 6305 which falls under Serial No. 224 of Scchdule-1 of Notification No. FA3-33-2017-1-V (42) dated 29.06.17 issued vide Madhya Pradesh Gazette. However at the time of personal hearing the applicant himself admitted that the question raised was not very clear so amended the question as follow:

"Determining the classification of P.P. Bags which are made from strips having width of less than 5mm. It is to be decided by the Hon'ble Advance ruling authority as to whether the aforesaid PP bags would classify under chapter heading 63 or chapter 39 of the GST Tariff and what shall be the rate of GST on     the same?”

Whether non Laminated Bags manufactured by the Applicant from HDPE/PP Strips of width not exceeding 5mm, used for packing sugar (sugar bag), Flour (Flour bag), Food grain (Grain Bag) and other similar bags are classifiable under Tariff Heading 6305 or heading 3923 of the Customs Tariff Act and (ii) what is the rate of GST on such non laminated bags manufactured by the applicant.