Authority for Advance Ruling (AAR)

Rate of GST on supply of Outboard Motors to unregistered fishermen and whether the HSN Code for the same is 8407 or 8408?

a. Whether the income earned from conducting Guest Lectures, amounts to or results to as taxable supply of services?

b. Whether the income earned from Research and Training Projects funded by Ministries of Government of India and State Government of Karnataka, amounts to or results to as taxable supply of service to be taxed at Nil rate as per Heading 9992?

c. Whether the income earned from Research and Training Projects funded by Ministries of Government of India and State Government of Karnataka, amounts to or results to as Taxable Supply to be taxed at (Integrated Tax) 18% under Heading 9983?

(a) Whether the GST would be payable on recoveries made from the employees towards providing parental insurance?

(b) Whether the GST would be payable on the notice pay recoveries made from the employees on account of not serving the full notice period? 

What would be the HSN classification and rate of tax applicable to the applicant who is manufacturing “Laminated High Density Poly Ethylene HDPE Woven Geomembrane for Water Proof lining as per ISI 15351:2015”?

1.   Whether the Product namely "Zirconium Oxide Ceramic Dental Blanks" in different sizes as sold by Applicant are classifiable under Chapter Heading 69091200 as "Ceramic Product" as at this stage Artificial Teeth are not produced from it, even though the Product is biscuit fired having hardness of less than 9 on Moh's scale or the product is classifiable under Chapter Heading 90212100 since Artificial Ceramic Teeth are produced from the product which has hardness of 9 on Moh's scale.

2.  Whether Artificial Teeth, Crown, Bridges, Dental Restoratives etc as produced from  the Product of Applicant is classifiable under Chapter Heading 90212100.

3.  Whether the health care services including providing of Artificial Teeth, Crown, Bridges etc treatment by dental clinic of Applicant to its patients, excluding health care services for bleaching of teeth and dental veneers treatment falls under Chapter Heading 999312, attracting Nil rate of GST.

4.  Whether health care services namely bleaching of teeth and dental veneers for  smile designing provided by dental clinic of Applicant to its patients falls under  Chapter Heading 999312 at Nil rate of GST or Chapter Heading 999722 at 18% GST.

1.Whether the product Rodent Feed can be classified under the HSN 2309 90 10 or not?

2. If No, HSN applicable for the specified product?

3. As HSN 2309 is exempt under the Serial Number 102 of Notification no. 02/2017, whether the product Rodent Feed which falls under the same group is also exempt, if not the taxability of the same?

Whether the appropriate HSN classification of the above described Interactive Flat panel with Android would be under the heading 8471?

(i) Whether the applicant can avail the Input Tax Credit of the full GST charged on invoice of the supply or a proportionate reversal of the same is required in case of post purchase:

a. Cash discount for early payment of supply invoices (bills) given by the supplier of goods to the applicant without adjustment of GST.

b. Incentive/schemes provided through credit note without adjustment of GST by the supplier to the applicant.

(ii) Whether GST is leviable on cash discount offered by supplier to applicant through credit note without adjustment of GST for making the early payment from the date stipulated for payment of such supply as output supply? If yes, then what is the applicable HSN and rate of GST?

(iii) Whether GST is leviable on incentive/schemes provided through credit note without adjustment of GST by the supplier to the applicant (dealer) as output supply? If yes, then what is the applicable HSN and rate of GST?

Whether the product ‘Non-Dairy Cream’ manufactured by the Applicant is covered under CH 1517 90 90 or under CH 2106 90 99 of the GST Tariff?

(a)  Whether the GST would be payable on recoveries made from the employees towards  providing canteen facility at subsidized rates in the factory and office?

(b)  Whether the GST would be payable on the recoveries made from the employees towards providing bus transportation facility? If yes, whether the Applicant is exempted under Notification No. 12/2017 Central Tax (Rate)?

(c)  Whether the GST would be payable on the notice pay recoveries made from the  employees on account of not serving the full notice period?