Authority for Advance Ruling (AAR)

a.Classification of the product; and
b.Rate of applicable-GST on "Disc Brake pads &'Brakes Shoes" being used in automobiles

What is the classification and rate of Central Goods Service Tax leviable on product-“E-rickshaw tyres”.

Whether Services related to providing coaching for entrance exam will come in the ambit of GST?

Applicability of GST on

1)  Supply of coal or any other inputs on a job work basis by JSL to JEL

2) Supply of power by JEL to JSL

3) Job work charges payable to JEL by JSL

1) Whether in case of separate contracts for supply of goods and services for a solar power plant, there would be separate taxability of goods as ‘solar power generating system’ at 5% and services at 18%?

2) Whether parts supplied on standalone basis (when supplied without PV modules) would also be eligible to concessional rate of 5% as parts of solar power generation system?

3) Whether benefit of concessional rate of 5% of solar power generation system and parts thereof would also be available to sub-contractors?

1) Whether the product 'Fludeoxyglucose' or ‘FDG’ can be classifiable under Chapter 3006 3000 of the Central Excise Tariff Act, 1985 ?

2) Whether chemicals used as pharmaceuticals that are inorganic or/ and of organic nature shall merit classification only under Chapter 28 & 29 and not under Chapter 30 which has been specifically carved out for chemical pharmaceuticals by makers of law ?

“Whether an amount charged as interest on transaction based short term loan given by the Del Credere Agent (DCA) to buyers of material is exempt from tax in terms of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 (Serial Number 27) ?

The applicant desire the advance ruling on the subject that whether the GST paid on these cars provided to their different customers on lease rent will be available to it as INPUT TAX CREDIT(ITC) in terms of Section 17(5) of Central Goods and Service Tax Act, 2017

1) Whether supply of turnkey Engineering, Procurement and Construction(‘EPC’) Contract for construction  of a solar power plant wherein both goods and services are supplied can be construed to be a Composite Supply in terms of Section 2(30) of the Central Goods and Services Tax Act, 2017

2)  If yes, whether the Principal Supply in such case can be said to be ‘solar power generating system’ which is taxable at 5% GST.

3) Whether benefit of concessional rate of 5% of solar power generation system and parts thereof would also be available to sub-contractors.

(i) Classification of Goods- “Roof Ventilators”

(ii)  Rate of Tax on “Roof Ventilators