Authority for Advance Ruling (AAR)

Whether to charge CGST and SGST or IGST looking to our nature of transaction? sell their machinery and against the said services, they are receiving commission income from Japan in foreign currency.

GST at the rate of 18% (9%CGST + 9% SGST)

The product ‘seat adjuster’ manufactured and supplied by M/s. Shiroki Technico India Pvt. ltd. merits classification under Tariff item No.8708 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and is covered under Serial No.170 of Schedule-IV of Notification No.1/2017-Central Tax (Rate) dated 28.06.2017.

Whether, the construction services provided by the applicant under the project “SAMANVAY RESIDENCY” qualifies for the reduced CGST rate of 6% (under CGST and SGST Act) as provided in Sr. No. 3 item (v) sub-item (da) of Notification No. 01/2018-CT (Rate) Dated 25.01.2018.?

1. Whether the amount forfeited by Fastrack will attract GST?

2.  Who will be considered as Service Receiver and Service Provider?

3. When sale of land is not treated as supply as per Schedule III of GST Act, 2017, whether forfeiture of advance pertaining to sale of land will be treated as supply and accordingly attract GST?

Q.1 What is the classification for Hybrid Hrdraulic Servo System which is prepared by assembling various parts and is used as part in different type of machines?

Q.2 What will be the applicable tax rate on Hybrid Hrdeaulic Servo System?

1.The service of transportation of goods carried out by M/s.Shree Sagar Stevedoirs pvt.ltd. from Magdalla Port, Surat to its General Lighterage Area of Magdalla Port (from where the Mother Vessel are anchored) or vice versa, does not fall within the state of Gujarat and does not qualify for exemption as contained at Sr.No.18 of Notification No.12/2017-Central Tax (Rate) dated 28.06.2017.

2. The service of above transportation does not fall within the area as defined in ‘Inland waterways’

Question : What is the HSN code of grinding of plastic material and what is the tax rate of said goods?.

Question-1: Whether in terms of Section 17 of the CGST Act, 2017 read with GGST Act, 2017, the LNG jetties proposed to be built by the applicant can be said to be covered within expression ‘plant and machinery’ as foundation to equipment, apparatus, machinery to be installed on it?

Question-2:Whether as per Section 16 read with Section 17 of the said Acts, the applicant can accordingly avail ‘input tax credit’ of GST paid on inputs, input services as well as capital goods procured for the purpose of building the LNG jetties?

Whether GST is applicable on the amount recovered from employee on account of third party canteen services which is obligatory under Section 46 of the Factories Act, provided by company?

Q.“Whether Maize Bran, which is a cattle feed, is chargeable to CGST @ 2.5% under Sr.No.103A of Notification No.01/2017 or chargeable to NIL rate as per Sr.No.102 of Notification No.2/2017?”