Authority for Advance Ruling (AAR)

Q-1 Whether Vaccine Carrier & Vaccine Cold box is falling under Chapter 90 MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS under Chapter heading-9018, subheading 901890 and Tariff item 90189099  other instruments  and appliances used in medical science   and attracting  rate of Tax @ 6% each under Central State Tax.

Ans-1 No

Q-2 Whether The above mentioned items are falling under Chapter 39 Plastics And ARTICLES THEREOF Chapter heading 3923, subheading 392310 and Tariff Item 39231030 as ‘’Insulated Ware” Attracting rate of Tax @ 9% each  under Central and State Tax?

Ans-2  Yes, Vaccine Carrier & Vaccine Cold box is falling under Chapter subheading 39231030

Attracting rate of Tax @ 9% each  under Central and State Tax.

Q-3 If the above products are not falling either under Chapter 90 or  Chapter 39, what is  the Appropriate Classification  of Vaccine Carrier & Vaccine Cold box and what is the rate of Tax  Under Central, State Tax?

Ans- Not applicable.

GST liability on the purchase of biomass power plant through e-auction

M/s Chattisgarh Rajya Gramin Bank has filed an application seeking advance ruling on GST applicability on salary recovery /STDR forfeiture

Whether supply of conservency servises to the Govt. is exempted in SI. 3 of Notification 12/2017 Central Tax (Rate) dated 28/06/2017?

What document is required for the supply of goods or services to SEZ units?

The application was dismissed as withdrawn at the behest of the applicant.

Whether the total amounts received by the Owner towards the advances or sale consideration of the flats fallen to his share of 40% in terms of the Joint Development Agreement dated 19.05.2016 and the subsequent Area Sharing Agreement dated 03.01.2018, are not amenable for payment of GST, since applicant has sold or agreed to sell or gifted, the flats after obtainig Occupancy Certificate dated 26.08.2019 and that Applicant has not received any part of the sale consideration prior to the said date of occupancy certificate, thus falling under Entry No.5 of Schedule III of CGST Act read with Notification No.11/2017-Central Tax (Rate) dated 28.06.2017 and the corresponding provisions of SGST Act

Whether the applicant is eligible to claim exemption benefit under Sr.No.5 and Sr. No. 66(a) & (aa) of Notification No.12/2017-Central Tax(Rate) dated 28.06.2017?

1. Whether work order received by the applicant from the Jila Panchayat, Singrauli under Madhya Pradesh Deendayal Antyodaya Yojana, State Rural Livelihood Mission, Panchayat & Rural Development Department, Govt. of M.P. for providing Skill Training to the youth in the district of Singrauli in Tourism and Hospitality, Healthcare, Retail, IT-ITES and Construction sector is covered under Entry No. 3 of Exemption Notification No. 12/2017-Central Tax (Rate), dated 28th June 2017?

2. Whether the Goods & Service Tax is payable on work order received by the applicant from Jila Panchayat, Singrauli under Madhya Pradesh Deendayal Antyodaya Yojana, State Rural Livelihood Mission, Panchayat & Rural Development Department, Govt. of M.P. for providing Skill Training to the youth in the district of Singrauli in Tourism and Hospitality, Healthcare, Retail. IT-ITES and Construction sector?

1. What is the classification for supply of services by the Applicant relating to waste collection, segregation, treatment, transportation and disposal services under the service agreements entered with both concessionaries in terms of notification 11/2017- C.T. (Rate) dated 28th June 2017?

2. Whether the activity of waste collection, segregation, treatment, transportation and disposal services carried out by the Applicant under the Service Agreements entered with both concessionaries is exempted from Goods and Services Tax in terms of entry no.3 of the Notification 12/2017- Central Tax (rate) dated 28.06.2017?