Authority for Advance Ruling (AAR)

1): The Applicant though eligible to claim for refund of inverted duty structure under Section 54(3) of the CGST Act, wishes to understand in-principle applicability of Notification No 21 and 26 in as much whether the same allow for refund of ITC availed on input services (and remaining unutilized) in whole or part thereof.

2)  :Where the answer to above is negative, the Applicant wishes to understand how does the Notification 21 and 26  apply in a scenario where factually following financials may exist:
A.  Revenue streams 
Works contract services liable to 12% GST   INR 1,000 
Output GST @ 12%_      INR 120
Total Revenues incl. GST      INR 1,120
B.  Input Tax Credit Data
Particulars       Amount (INR)
ITC on inputs        65
ITC on input services       90
Sub-total         155
Less: Total tax on outward supplies      120
Net balance remaining unutilized      35

1.   At which rate and classification the Mineral Mining Rights (granted by the Haryana Government for extraction of aggregate stones, in lieu of which Royalty is being paid) will be liable to Goods and Services Tax (GST), whether at the rate of 5% (the rate at which the extracted raw material is being taxed) or 18% (as the residual category of service).

1.Whether supply of Engineering, Procurement and Construction(EPC) contract for establishment of Fluids Servicing System where in both goods  and services are supplied can be construed to be a composite supply in terms of Section 2(30) of CGST Act, 2017.

2. If Yes, Whether the Principal Supply in such case can be said to be “ Establishment of Fluids Servicing System(FSS)” can be taxable at 5% GST vide notification No.45/2017- Central Tax(Rate) dated 14/11/2017.

3. If Principal Supply taxable at 5%, whether the entire transaction in the contract is taxed as per the rate applicable to Principal Supply?

1. What is the classification of Slabs of Quartz (Artificial Stone)?
2. What will be the applicable rate of GST on Quartz Slabs (Artificial Stone)?

·   Will Khadi readymade garments to be included under the entry of Khadi fabric under chapter 50 to 55 of GST classification?
·   If not, then what is the correct classification and rate of tax on Khadi readymade garments?

a. Classification of any goods or services or   both;
b. Admissibility of input tax credit of tax paid or deemed to have been paid;

·  What is the classification when the Frozen Chicken is sold in pacakaged form and it's HSN code?
·  Whether frozen chicken as sold by the company is exempt under Entry No. 9 of Not. No. 02/2017-CT(R)?

We have been charging a tax rate of 18% on the components of the sprinkler/drip irrigation system sold by us, consequent to the clarification vide Circular No.81/55/2018-GST dt.31st December, 2018, we seek advance ruling over the coverage of various parts of sprinkler system sold by us like Latch Clamp, C-Clamp, Foot Batten, Riser Pipe, Aluminum Rivet and Mini Sprinkler Rod etc. exclusively meant for use in Sprinklers and drip irrigation system but sold in isolation as parts and not as a complete system under the heading 8424 and the tax rate applicable on such components/parts when sold separately and not as a part of the sprinkler/drip irrigation system though meant for exclusive use in them and are designed and shaped that these can be used only in sprinkler/drip irrigation equipment and have no other use.

Considering Note No. 1, 2, 3 of Section XVI and Note No. 2 of Chapter 84, whether based on rules of interpretation of HS codes, the items made of vulcanized rubber like Rubber Ring/GASKET/Seal, Rubber Foot Batten Washer and Rubber Grommets falling under the heading 4016 are taxable as specific rubber items having a GST rate of 18% or as components of sprinkler/Drip irrigation system having a tax rate of 12% under heading 84249000. It is pertinent to note that these items are designed and shaped that these can be used only in sprinkler/drip irrigation equipment and have no other use.

Whether the Triple Screw Pumps & Parts thereof falling under Chapter Heading 8413 can be treated as Parts of HSN 8901,8902,8904,8905,8906,8907 attracting
• IGST 5% as per Schedule I (SI. No. 252) of Notification No.1/2017-Integrated Tax (Rate) dated 28.06.2017 or not?
• CGST 2.5% + SGST 2.5% as per Schedule I (SI.No. 252) of Notification No.1/2017- Central Tax (Rate) dated 28.06.2017 or not?