Authority for Advance Ruling (AAR)

Whether "Mats, Mattings and Floor Covering of Coir , if backed by PVC, Rubber, Latex etc would fall under Tariff Headings 5702, 5703 & 5705 at Sl No.219 of Schedule­1 of Notification No.1/2017­ CGST(Rate) dated28­06­2017 within the 5% tax net depending upon the respective manufacturing process of its exposed surface

Whether the activity of tanker body building  is supply of goods or supply of services. If it is supply of goods what is the applicable rate of GST and if it is the supply of services what is the applicable rate of GST. What will be the service code for above stated activity of tanker body building carried out on chassis of motor vehicle owned by customer.

Whether lease rent charged by Muncipality/Panchayat for land eligible for GST exemption.

Dismissed as withdrawn.

Applicability of GST rate of 5% on marine engines of heading 8407 and its spare parts without considering its general tax rate. Whether GST is applicable for supply of materials and labour charges incurred during warranty period at free of cost on fishing vessels presented for repair works. Applicability of GST rate of 5% on supply of materials and service charges for the repairs and maintenance of fishing vessels of heading 8902 without consideration of general tax rates. What is the tax rate of puff insulated iceboxes produced by SIFFS and that of marine engine of general heading 8407 when it is supplied to defence department, patrol, flood relief and rescue operations.

Regarding levy of Compensation Cess on Coal and Coal rejects.

Whether the services rendered by applicant falls under the chapter   99 , Heading 9964 and Service code 996415.Whether the rate provided in Notification No.11/2017­Central Tax (Rate) dated 28­06­ 2017 and Notification No.8/2017­ Integrated Tax (Rate) dated 28/06/2017 under heading 9964 and description in point(vii) having a GST rate of 18% is applicable for the service rendered by this applicant. Whether the appellant is entitled to claim input tax credited.

Whether jackfruit chips, banana chips sold without brand name are classified as NAMKEENS and are covered by HSN Code 2106. 90.99 and are taxable under Entry 101A of Schedule of Central Tax (rate) Notification 1/2017. Whether the commodities Sharkarai varatty and Halwa sold without brandname is classified as SWEET MEATS and covered by HSN code 2106.90.99 and taxable under Entry 101A of Schedule of Central Tax(Rate) notification 1/2017.whether roasted/ salted nuts ,seeds potato and tapioca can be classified as NAMKEENS and when sold without brand name can they be classified under HSN 2106.90.99 and taxed under Entry 101A of Schedule 1 of Central Tax (Rate) Notification No.1 of 2017

Whether Entry No.80 in Schedule II to the Notification No.1/2017­ Integrated Tax(Rate) dated 28­06­2017 is applicable for import as well as supply of "Laboratory reagents for rapid testing of food safety parameters" attracting a levy of integrated tax at the rate of 12% or Entry No. 453 to Schedule III Attracting a levy of integrated tax at the rate of 18%

Q. 1:-Whether activities performed by ‘DCCI LO’ shall be treated as supply under GST law?
Q. 2:- Whether‘DCCI LO’ is required to obtain GST registration?
Q. 3:-Whether ‘DCCI LO’ is liable to pay GST?