Authority for Advance Ruling (AAR)

Classification of PP Leno Bags made from woven PP fabric.

a) Whether supply of question papers printed for educational institutions is classifiable as service                  

b)Whether GST is payable on such supply, and, if so, at what rate                    

c) Whether input tax credit is admissible on such supply

The applicant has sought to determine the applicability of Goods and Services Tax ("GST") on the differential payment received by a party to the aforesaid Contract from the other party to the Contract is event of "Settlement", "Washout" or "Closure" of Contract by it.

1.Whether liaison office is liable to pay GST?

2. Whether a liaison office is required to be registered under GST Act?

3.Whether the Activities of a liaison office amount to supply of services?

Clarification on classification and  taxability of Agricultural Seedling Tray under GST

What is applicable GST rate for the coir pith

Whether eligible to take Input Tax Credit of the CGST & SGST charged by Catalyst Consulting Chennai in respect of brokerage services and adjust the same against output tax payable against Renting of immovable property.

The category of product sacks and bags of Nonwoven Fabrics falls under the classification of 6305 and applicability of rate of tax 5%/12%.

Since entry 7(i) covers canteens located in any establishment (including factories, offices, offshore rigs, etc and not just educational institutions), Circular No. 28/02/2018-GST applies to canteens located any type of establishment (and not just in educational institution) and catering services, i.e., supply of food or drink in a mess or canteen provided by anyone are liable to 5% GST under entry

7(i) of Notification No. 11/2017-CT (Rate) [as amended vide Notification No. 46/2017 - CT (Rate) dated 14.11.2017)- ruling sought for.

1. Whether the Electrical Wiring Harness manufactured by the Applicant falls under the HSN tariff item 8544 for which the rate prescribed vide Notfn.No.1/2017 -CT (Rate) dated 28 June 2017 read with 41/2017 - Central tax (Rate) dated 14th November 2017 is 9%?

2. Whether the said rate of Central tax of 9% is applicable to the above product with effect from 1' July 2017?