Authority for Advance Ruling (AAR)

1. In view of the services provided by the applicant to TSIIC., is the applicant eligible to avail the concessional rate of GST at 12% as prescribed in of S. No. 3 (vi) of the Notification No. 11/2017-Central Tax (Rate) dated

28.06.2017, amended by? 2. If not, what is the appropriate rate and classification of GST to be charged by the applicant?

1.Rate of tax on Marine Engines coming under HSN Code 8407 and its spare parts exclusively used as part of fishing vessel of heading 8902
2. Whether GST leviable on supply of materials and labour charges incurred during the warranty period, free of cost
3. Rate of tax applicable for collection made towards supply of materials and labour charges towards repair of fishing vessel of heading 8902
4. Rate of tax on puff insulated ice boxes used by fishermen in fishing vessels for reducing spoilage and maintaining good hygiene.
5. Rate of tax on marine engine coming under HSN Code 8407 supplied to Defence Department for patrol, flood relief and rescue operations.

Rejection of the application for advance ruling

What should be the taxable value in respect of the supply of construction services provided by the developer to the applicant as per Clause (b) of the notification No.4/2018?

Can GST registrations be allowed for multiple companies from same address, provided they follow all GST rules related to “Principle Place of Business”?

Whether the Cramp comfort patch are to be classified under Chapter Heading 3004 attracting 12% GST under serial no. 63 or Chapter Heading 3005 attracting 12% GST  under serial no. 64 in Schedule II of Notification 01/2017 – Central Tax (Rate) dated 28 June 2017 and under Serial No: 63 or 64 of Schedule II of Notification G.O. (Ms) No. 62 (NO.II(2)/CTR/532(D-4)/2017) TNGST (Rate), dated 29.06.2017, if not what would be the appropriate classification and justification for such classification?

Whether the pharmaceutical Pellets and Granules manufactured by the applicant can be classified as Medicaments under Sl.No.62 of Schedule II of the Notification No. 1/2017- Central Tax (Rate) dated 28.06.2017 and subject to GST at the rate of 12%.

What will be the rate of GST in case of works contract service related earthwork provided to the Central Railway?

What is the rate of tax applicable to the supplies made under the contract?

1. Whether the activity to be carried by the applicant shall be classified as supply of goods or services or a composite supply of ‘works’ contract’?
2. Whether the activity should be classified as Composite Supply of works contract under Entry 3(x) of Notification No. 11/2017-CT (R) dated 28.06.2017 i.e. provided by a sub-contractor to the main contractor providing services specified in item (vii) above to the Central/State Government, Union territory, a  local authority, a Governmental Authority or a Government Entity taxable at the rate of 5%?