Authority for Advance Ruling (AAR)

1. Whether supply of service of:

(i) Printing of Pre-examination items like question papers, OMR sheets (Optical Mark Reading), answer booklets;

(ii) Printing of Post-examination items like marks card, grade card, certificates to the educational boards of up to higher secondary; and

(iii) Scanning and processing of results of examinations;

be treated as exempted supply of service by virtue of Entry No. 66 of the Notification No. 12/2017 - Central Tax (Rate), dated 28th June, 2017 and as amended by Notification No.2/2018 - Central Tax (Rate), dated 25th January, 2018; Entry No. 66 of Notification No. 12/2017 - State Tax (Rate), dated 29th June, 2017; and Entry No. 69 of the Notification No. 9/ 2017 - Integrated Tax (Rate), dated 28th June, 2017 as amended by Notification No. 2/2018- Integrated Tax (Rate), dated 25th January, 2018?

2. What would be the classification and the applicable GST rate, for the supply of Printing of cheque book?

3. What would be the classification and the applicable GST rate, for the printing and supply of Aadhaar Cards on paper?

4. What would be the classification and the applicable GST rate, for the printing and supply of Polyvinyl chloride (PVC) Cards?

Applicability of the notification number F-A-3-08-2018-1-V (43), DATED 24-4-2018 issued under MPGST Act/Rules on "unmanufactured tobacco" nuder CTH 2401.

1. Whether products containing Amino acid (Protein Hydroslyate/Fulvic acid/ Seaweed /Humic Acid/ Potassium Humate which are generated from vegetable/animal origin required to be classified under Chapter 3101 of HSN?

2. Whether Plant Growth Regulators are different than that of plant growth promoters?

3. Whether Micronutrients will fall under Chapter Heading 38 or 28/29?                            

4. Whether the products containing elements of Nitrogen, Phosphorous or Potassium, shall be classified under any of the heading of Chapter 3102, 3103,3104 respectively ?

1.1.  The question/ issue before Your Honor is whether GST is leviable on the transportation charges levied by the Applicant on PGCIL?

1.2. In case the GST is payable, what would be the rate of GST to be charged on such charges?

Since the amount collected by individual Lions clubs and Lions District is for convenience of Lion members and pooled together only for paying Meeting expenses & communication expenses and the same is deposited in single bank account. As there is no furtherance of business in this activity and neither any services are rendered nor any goods are being traded. Whether registration is required?

Whether the activities the Applicant intends to undertake are supply of goods or services. If so, how the time of supply is to be determined

Classification of goods namely Wet Baby Wipes, Wet Face Wipes, Bed and Bath towels, Shampoo Towels.

Whether tarpaulins made of HDPE woven fabrics are classifiable under HSN 6306

HSN Code applicable for “Chicken waste intestine”.

Rate of Tax on “Coir Sheets / Rubberised Coir sheets or Blocks.