Authority for Advance Ruling (AAR)

Statement of relevant facts having a bearing on the question(s) raised?

Whether the applicants are correct in contending that the “Reagents” used by the applicant for laboratory testing of water samples should be classified under Sl.No.80 of the IGST schedule-II at 12% under IGST Notification No.1/2017-Integrated Tax (Rate) dated 28.06.2017?.But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their letter dated 02-01-2020

1. Presently we are charging GST 28% (CGST @ 14% + SGST @ 14%) as per Sl.No. 169 of Schedule-IV to the Notification No.1/2017-CT (R) dated 28.06.2017. Is it correct?

2. Can we use SAC 998881 (Notification No.11/2017-Central Tax (Rate) dated 28.06.2017, Sl.No.535 of Annexure? Please confirm.

3. Can we start charging GST 12% (CGST @ 6% + SGST @ 6%) as per Sl.No.(i)(a)(vi)(n)(id) of Notification No.20/2019-Central Tax (Rate) dated 30.09.2019.

1.Whether it is covered in para 5 of Schedule III (sale of Land) or classsified under works contract.

2. If it is covered under works contract, how the valuation would be done.

3. Residual Rules i.e. Rule 30/31 provided under GST Valuation Rules can be considered or not. 

What is GST Rate on Job work of printing and colouring of textile fabrics provided by manufacturer of textile fabric.

What is the rate of duty on Licensing Services for the right to use minerals including its exploration and evaluation? For which royalty is being paid in terms of notification No. 11/2017 Central Tax (Rate)

What is the classification of the service provided by Garhwal Mandal Vikas Nigam to M/s Ajay Kumar Dabral in accordance with notification No. 11/2017 Central Tax (Rate)?

What is the Rate of GST on given service for which royalty is being paid?

1. i) What are tax implications in GST regime using leased premises for cold storage purpose of agriculture produce on leasing charges?

ii) What are tax implications in GST regime on cold storage leased on rent for storage with or without preservation and maintenance to Private Enterprises?

iii) What are tax implications in GST regime on seeds/agricultural produce for storage or warehousing on behalf of farmers and traders?

Whether the produet "Preparation of a kind used in animal Feeding -Bio Processed Meal" will fall under HS Code 23099090 and applicable rate of GST on said product shall be 'Nil' as per Notification 02/2017-CT (Rate) dated 28-06-2017?

1. Whether the dwelling units at Joyville, Virar qualify as low cost houses'? Consequentially whether the said dwelling units are eligible for the concessional rate of 12% under Entry (v) (da) of Notification No.11/2017 Central Tax (Rate) dated 28.6.2017 as amended by Notification No.1/2018-Central Tax (Rate) dated 25.01.2018 with effect from 25.01.2018?

2. Whether the benefit of concessional rate would be available to common amenities such as club house, swimming pool and amenities of like nature?

3. Whether the project of the Applicant at Joyville, Virar qualifies as an 'ongoing project under Notification No. 3/2019-Central Tax (Rate) dated 29.03.2019 so as to be eligible for the concessional rate of benefit under Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017?

4. What would be the rate of Goods and Services Tax on the units at Joyville, Virar which do not qualify the criteria of 'low cost houses’? Whether 12% or 18% tax is to be levied on those units?