Appellate Orders

Whether mobilization advance for works contract is supply on the date on which it stands credited on the supplier's account.

Classification of the work for land filling and site preparation.

What should be the classification of tea bag manufacturing service.

What should be the rate of GST on works contract for constructing a civil structure for a Govt entity.

Whether repair and maintenance of machinery by a foreign company is import of service.

Classification and rate of GST on PP non-woven bags.

Whether skin care preparations are medicaments.

Whether baked food having more than 20 per cent by weight meat is classifiable under HSN 1601.

Whether ITC is admissible on lease rental paid for the pre-operative period for the land on which a hotel is being constructed.

1.The reference made by the AAR on the divergent views as well as the ruling sought by the appellant, is answered as aflirmative with regard to exemption available to the supply of potable water made by
the appellant under notfn. No.2/2O17-CT (R) ibid.
2. The subject appeal is disposed of as all the questions raised by the appellant are answered as per AAR's ruling.