Authority for Advance Ruling (AAR)

Q.1. What shall be the classification of the product based on its HSN? 

Q.2. What shall be the tax rate to be levied on the product?

Q.1. Whether the following can be termed as "supply"? a. Liquidated Damages (LD)/Penalty recovered from contractors/suppliers for breach of contract. b. Liquidated Damages (LD)/Penalty recovered from contractors/suppliers on Deposit Works/ Outright Contribution Works (ORC). c. Forfeiture of Security Deposit or Earnest Money Deposit in case of refusal to accept the work order despite of being Lowest One (L1) or failure of performance by the supplier or contractor. d. Old and unclaimed Creditors balance written back to income A/c after Three (03) Years from the date of completion of the contract. e. Write back of Old and unclaimed Earnest Money Deposit (EMD) / Security Deposit (SD) to income A/c after Three (03) Years from the date of the completion of the guarantee period as per contract. f. Penalty or charges applied for violation of conditions of contract. Q.2. If the above are decided as "supply", then: a. What shall be the time of supply for each of the above items? b. What shall be the HSN/SAC Code and rate of GST for such "supplies"? c. Whether ITC can be utilized against payment of GST on such supplies? d. What shall be the value of supply?

Q.1:Whether the shot blasting activity carried out by the Applicant on the castings of his customer M/s.GPI within the premises of M/s.GPI by using his own shot blasting machine/steel shots as well as labourers is classifiable as job work service falling under SAC 9988 or not? 

Q.2:Whether the said activity will attract 12% GST in terms of clause (id) of Sr. No.26 of Notification No.11/2017-CT(R), dt.28.06.2017 or not?

Q.1: Whether the instant provision of testing and commissioning service or Rail Track is classifiable under sl. No.3 (vi) (a) of Notification no. 11/2017-Central Tax (Rate) dated 28.06.2017 (as amended)? 

Q.2: In case where the answer to question No. 1 is in negative, what shall be the classification and the rate of tax? 2

Q.1 Whether the product namely baby car seat is correctly classified under 94018000? 

Q.2 If the above question is negative, then a. whether the product can be classified as baby carriage and the HSN 87150010. OR b. Whether the product can be considered as Safety Equipment under accessory of vehicle and can be classified under the HSN Chapter 87089900? 

Q.3 Whether the entry 210A of Notification No 5/2024- Central Tax (Rate) dated 08th October 2024, applicatble on applicant?

Q.1: Whether Infantometer, being a diagnostic medical equipment, is covered under Tariff Heading 9018 and liable to GST @ 12%? 

Q.2: Whether Stadiometer, being a diagnostic medical equipment, is covered under Tariff Heading 9018 and liable to GST @ 12%?

Application is rejected

Application is rejected

Application is rejected

Application withdrawn by the Applicant