Authority for Advance Ruling (AAR)

1.What is the classification and rate of Goods and Services Tax for Chaff Cutter Machine, which is used in cutting of chaff, hay and agriculture produce for fodder of live stocks?

2.What is the classification and rate of Goods and Services Tax for Parts of Chaff Cutter Machine. The names of parts are Wheel, Handle and stand. Such parts are assembled to manufacture Chaff Cutter Machine.?

3.What is time of supply of machinery, if machinery is manufactured and transported in parts for ease of transportation and to save manufacturing cost and assembled in purchaser location?

4.What is the classification and rate of Goods and Services Tax for Chaff Cutter Machine, which is supplied in parts for ease of transportation and to save manufacturing cost and different invoice is issued for different parts but contract is for supplying full machine?

5.Whether parts of Chaff cutter machine can be delivered with delivery Challan if there is contract is for supplying full machine and final invoice can be issued on completion of supply of full machine?

1.Whether the ‘coal rejects’ whose invoice is raised by Applicant upon washery job-worker is taxable under GST Act and Compensation Cess Act in the hands of Applicant?

2.If the answer to above question is yes, whether Applicant is eligible to avail Input Tax Credit of GST and Compensation Cess of raw coal brought from its supplier and transferred to washery/job work for cleaning?

3.If the answer to above question is yes and ITC is admissible, what is the admissible proportion of Input Tax Credit?

1. Whether the thermal based fogging machines used for mosquito/health/ pest/vector control can be classified as mechanical sprayers under entry no. 195B of Schedule II of Notification no 1/2017 Central Tax (Rate) dated 28th June 2017 as amended from time to time or under entry no. 325 of schedule 111-"Mechanicalappliances (whether or not hand operated) for projecting, dispersing or sprayin6 liquids orpowders; fire extinguishers whether or not charged, spray guns and similar appliances, steam or sand blasting machines and similar jet projecting machines ( other than sprinklers; drip 1rngation systems including laterals; mechanical ' sprayer, nozzles for drip irrigation equipment or nozzles for sprinklers]?

2. Based upon the answer to above question, what is the fax rate chargeable to thermal based fogging machine?

a.Government works contract services of Airport Terminal Building at Sogane Village in Shivamogga taluk and District, Karnataka.
b.Work received from Public Works Department for Development of Greenfield Airport at Vijaypur in Karnataka State.
C.Work received from Karnataka State Police Housing and Infrastructure Development Corporation Limited for construction of High Security Prison at Central Prison, Parappana Agrahara, Bangalore Karnataka State.
d.Work received from commissioner, Kudalasangam of Hunagunda Taluka in Bagalkot District.
e.Work received from Karnataka Residential Educational Institutions Society for construction of Government School Buildings and Hostels at various places in Karnataka State.

What is the rate of tax under CGST & SGST on the service of the printing in cases where content is supplied by the recipient along with raw materials such as paper & cover board?

1.Whether the noticee pay recoveries made from employee, on account of not serving the company or the stipulated period of time as per agreement would be constituted as supply under GST?                                                   
2.If answer of question 1 is yes, then whether transaction would be taxable under GST law or not ?

The applicant is intending to manufacture and supply ‘ Tobacco pre- mixed with lime” in bulk and loose quantity without bearing any brand name having  principal content tobacco which is to be mixed with lime along with little aroma and menthol. Classification and applicable rate of GST and/ or Compensation cess on Tobacco premix with lime

1. Whether the non-alcoholic malt drink "Kingfisher Radler" is covered as "Carbonated beverages of fruit drink or carbonated beverages with fruit juice" of chapter heading 2202,  Under Entry 12B of Notification No. 1/2017 dated: 28.06.2017 (as introduced by Notification No. 8/2021-Central Tax (Rate) dated: 30.09.2021)

1.Classification of Bus air-conditioning system inclusive of Rooftop unit, compressor and installation kit for one consolidated price to a single customer.
2.Classification of Rooftop unit, compressor and installation kit sold to single customer for a single fitting at customer end, but price negotiated and agreed separately for each unit.
3.Classification of Rooftop unit, compressor and installation kit sold as mentioned below:
a.Rooftop unit alone
b.Rooftop unit and compressor
c.Compressor,
d.Installation Kit
e.Compressor and installation kit
f.Rooftop unit and installation kit
g.Rooftop unit and compressor.

Clarify the rate of GST applicable for paper based Corrugated Sheets.