Authority for Advance Ruling (AAR)

i. Whether the “Electric Overhead Traveling Grab Crane (EOT Grab Crane)" to be supplied by the applicant to the buyer for use in the waste-to-energy project is covered under Sl. No 234 of Schedule I of Notification 1/2017 dated 28.06.2018- IGST (Rate) as 'Renewable energy devices and parts for the manufacture of waste to energy plants/devices', attracting 5% levy.  

ii. If the answer to the above is negative, whether the activity of collecting penal interest by the Applicant would amount to a taxable supply under the GST regime?

(I) “Whether the ‘Parts of Fuel Injection Pumps’ are classifiable under Tariff Heading 8413 91 90?

(II) Whether the applicable entry in Notification )1/ 2017 – Integrated Tax (Rate), is 453 of Schedule III, for parts of fuel injection pumps, attracting a levy of 18%?

Whether landscaping and gardening work for government departments like BBMP, KSRTC, etc, through works contract attracts GST from this society?

The applicant  is desirous of knowing the GST rate applicable on the finished goods “Pallets and Box Pallets” to enable him to levy and collect the correct rate of applicable GST.

Whether the Bounce Charges collected by the Applicant should be treated as a supply under the GST regime?

Whether GST is applicable on Sale and / or Purchase of DFIA licenses?

The applicant had withdrawn the advance ruling application

1. Whether the whole (Sheep/Goat) animal carcass in its natural shape in frozen state in different weight and size packed in LDPE bags without mentioning the weight and one or two such LDPE bags further packed in HDPE bags being supplied to Army by applicant against tender shall qualify as product put up in “unit container”.

2. Whether the products as mentioned in query 1 shall be taxable under GST as per entry no. 4 of schedule II of the Notification no. 1/2017-Integrated Tax (Rate) dated 28th June 2017 up to 14th November 2017 and thereafter as per entry no.1 of schedule I of the Notification No. 43/2017-Integrated Tax (Rate) dated 14th November 2017 or fall under exemption list as per entry no 10 of Notification No. 2/2017-Integrated Tax (Rate) New Delhi dated 28th June 2017 up to 14th November 2017 and thereafter as per entry no. 9 of the Notification No. 44/2017-Integrated Tax (Rate) dated 14th November 2017

1) Admissibility of Input Tax Credit of tax paid on inputs/ input services

2) Used in manufacturing cement  which is in turn used for setting up a Silo, and other bought out items used for setting up a Silo.

3) Classification of royalty paid in respect of Mining lease under ‘Licensing services for the right to use minerals including its exploration and evaluation falling under the heading 9973 attracting GST at the same rate of tax as applicable on supply of like goods involving transfer of title in goods’.

Whether supply of goods and on-site services to customers in SEZ area to any SEZ unit or SEZ developer is zero rated supply