Authority for Advance Ruling (AAR)

Whether the article manufactured by the applicant fall under Chapter Heading 7308, 7325 or 7326 of the HSN or any other heading ?

Confirm classification and HSN of ‘skin care preparations’ as listed in the application and whether these products can be classified under HSN 3004 as ayurvedic medicaments?

To confirm classification and HSN code of “SIKA Block Joining Mortar”.

(a) Classification of ‘Dried Tobacco Leaves’

(b) Rate of duty on ‘Dried Tobacco Leaves’

Whether accumulated credit by way of Krishi Kalyan Cess (KKC) as appeared in the Service tax return of Input Service Distributor (ISD) ON June 30, 2017 which is carried forward in the electronic credit ledger maintained by the company under CGST Act 2017, will be considered as admissible input tax-credit?

To seek the classification of the PVC floor mat and the applicable rate of GST on the same

Whether the applicant is eligible or not, to claim a lower rate of GST.

(a) Whether GST shall be applicable on the sale of undivided and impartible share of land represented by Agreement to sell the land?

(b) Whether GST shall be applicable on sale of superstructure (which is under construction)?

(c) If yes:

i. What will be value on which tax is payable?

ii. What would be applicable rate for charging GST?

Whether sale of food to passenger travelling in Rajdhani Train etc. Train should be treated as Restaurant Services?

Whether Input Tax Credit ( ITC) is available on clean environment(energy) cess, paid at the time of import of coal?