Authority for Advance Ruling (AAR)

Whether on facts and circumstances of the case, the input tax credit of tax paid on costs proposed to be incurred in relation to activities mentioned in Annexure 4 can be treated as 'admissible under the Central Goods and Services Tax Act, 2017 CGST Act, 2017?

The applicant supplies overhead power transmission line hardware and accessories. Whether he is liable to pay tax on transportation and allied services relating to delivery of the materials.

Q1. Is GST applicable on the compensation for alternate accommodation to be paid to me (the tenant of the old building) by the developer/ owner

A1. Answered in the affirmative. GST is applicable on the compensation for alternate accommodation received by them

Q2. Is GST applicable on the compensation for alternate accommodation / damages for delayed handover of possession of the new premises to be paid to me (the tenant of the old building) by the developer/owner?

A2. Answered in the affirmative. GST is applicable on the compensation for alternate accommodation/ damages for delayed handover of possession of the new premises received by them.

The Applicant in his Application has raised following issues for determination by the Authority.

(a)- Whether Mahua De-oiled cake / De-oiled Rice Bran being used as an ingredient of cattle feed, Poultry feed and other animals feed and is ‘ Waste generated’ during the solvent extraction process?

(b)- Whether the Applicant is eligible to get entire tax input credit of GST paid on purchase of Mahua oil Cake / Rice Bran Oil cake used in the manufacture of solvent extracted oil?

The Applicant in his Application has raised following issues for determination by the Authority.

(a)- Whether Mahua De-oiled cake / De-oiled Rice Bran being used as an ingredient of cattle feed, Poultry feed and other animals feed and is ‘ Waste generated’ during the solvent extraction process?

(b)- Whether the Applicant is eligible to get entire tax input credit of GST paid on purchase of Mahua oil Cake / Rice Bran Oil cake used in the 2018manufacture of solvent extracted oil?

Q. 1. Whether the subject goods (animal feeds supplemet/additive)  proposed to be supplied by the applicant merits classification under the Heading 2309, (Sr. No. 102) in terms of Notification No. 2/2017- Central Tax (Rate) dated 28.06.2017 and is therefore exempt from the levy of Central Goods and Services Tax (CGST) under the Central Goods and Services Tax Act, 2017 (CGST Act)?

Q2. Whether the subject goods proposed to be supplied by the applicant merits classification under the Heading 2309, (Sr. No. 102) in terms of Notification No. 2/2017- Integrated Tax (Rate) dated 28.06.2017 and is therefore exempt from the levy of Integrated Goods and Services Tax (IGST) under the Integrated Goods and Services Tax Act, 2017 (IGST Act)?

Q3. Whether the subject goods proposed to be supplied by the applicant merits classification under the Heading 2309, (Sr. No. 102) in terms of Notification No. 2/2017-State Tax (Rate) dated 29.06.2017 and is therefore exempt from the levy of Maharashtra Goods and Services Tax (SGST) under the Maharashtra Goods and Services Tax Act, 2017 (MGST Act)?

04. Further, if the Subject product is not classifiable under any of the aforesaid entries (Heading 2309) what would be the appropriate classification for the same and at what tax rate would CGST, SGST and IGST be imposable on its supply?"

Question 1. Whether Exemption provided in serial no. 54 to Notification No. 12/2017-Central Tax (Rate) is applicable to the activity carried by the company

Answer Answered in the negative.

Question: Whether the product of the applicant i.e. "Modelling dough” will be covered under Chapter 34 or Chapter 95 under the Customs Tariff Act, 1975.

Answer "Modelling dough' will be covered under CTH 3407 under the Customs Tariff Act, 1975.

Q1. The Applicant will be purchasing the goods from its overseas related party situated abroad based on purchase order received from its customers. While the goods are in transit, the goods will be sold by the Applicant to its customers before the goods are entered for customs clearance in India. Whether IGST will be leviable on such sale effected by the Applicant to customers who are known to them at the time of placing order on the overseas party?

Answered in the negative.

Q2. Whether input tax credit will have to be reversed, to the extent of inputs, input services and common input services used by the Applicant, in case the above transaction is not subjected to the levy of IGST by treating the same as an exempt supply for the purpose of Section 17 of the CGST Act?

Answered in the affirmative

HSN Classification For Pealed Sliced Pineapple, put up in air tight unit container in Sugar Syrup.