Authority for Advance Ruling (AAR)

Whether applicant shall charge GST on the consultancy services rendered to Municipal Corporation of Greater Mumbai (MCGM) for an upcoming project of establishment & development of textile museum in Mumbai.

Classification of the The products (a) Wet Baby Wipes, (b) Wet Face Wipes, (c) Bed and Bath Towels and (d) Shampoo Towels.

Classification of the product Marigold Butterfly Bridal with watch

Charge GST on Freight amount excluding diesel cost or on total amount which is inclusive of diesel.

1) Whether the applicant is liable to pay GST on the supply of goods located outside India to customers within India without physically bringing the goods to India?

2) Whether the out & out supplies in the facts of the present case will be considered as export supplies or exempted supplies for the purpose of the GST?

1. What is the rate of GST applicable on tobacco leaves procured at tobacco auction platforms or directly from farmers, which are cured and dried by farmers themselves?

2. If the applicant purchases tobacco leaves form other dealers who have purchased them farmers, for the purpose of trading what will be the applicable rate of tax?

3. If the applicant segregates the tobacco into grades depending upon their size(width), colour/shade,length, texture of the leaf etc., and sells such graded tobacco leaf what is the applicable rate of tax?

4. If the tobacco leaves are butted and sold to other dealers what will be the applicable rate of tax?

5. If the applicant gets the tobacco leaves redired without getting them threshed what is the applicable rate of tax?

6. If the applicant gets the tobacco thereshed and redried on job work basis at GLT plants and then sells such threshed and redried tobacco leaves what is the applicable rate of tax?

Tax liability in the business of job work activity of custom milling of paddy involving milling activity, transportation of rice and usage charges of gunny bags.

(i)  Rate of GST on bundled sale of above Medical Kit (a box) containing medical equipments such as pulse oximeter, weighing scale for human weight measurement, blood pressure measure machine, glucometer to measure blood glucose, test strips to measure blood glucose, android based tablet device for data storage and finger print sensor machine.

(ii) Rate of GST on Telemedicine as individual service

(iii) Rate of GST on bundled sale of medical Kit and Telemedicine.

(iv) Rate of GST on Pulse Oximeter (device to measure O2 in blood)

(v) Rate of GST on weighing scale to measure human weight

(vi) Rate of GST on Blood Pressure measurement machine

(vii) Rate of GST on Glucometer to measure blood glucose

(viii) Rate of GST to test strips to measure blood glucose

(ix) Rate of GST on android based tablet device for data storage

(x) Rate of GST on Finger print sensor machine

(xi) Rate of GST on bundled sale of Telemedicine and Medical Kit (a box) containing containing medical equipments such as pulse oximeter, weighing scale for human weight measurement, blood pressure measuring machine, glucometer to measure blood glucose, test strips to measure blood glucose, android based tablet device for data storage and finger print sensor machine.

(xii) Admissibility of ITC on Telemedicine

(xiii) Admissibility of ITC on combined sale of Medical Kit as well Telemedicine.

Whether the Applicant-unit is entitled to avail input tax credit of IGST and Compensation Cess paid on receipt of cars (on stock-transfer basis) for use in relation to specified business activities and thereafter onward supply to dealers after use by the Applicant-unit for a limited period of time?

Applicability of entry No.72 of Notification No.12/20107-CT dated 28.06.2017 read with entry No.72 of Notification No.SRO No.306/2017-Finance Department to the services provided by the applicant under the ICT@School project