Authority for Advance Ruling (AAR)

We have been charging a tax rate of 18% on the components of the sprinkler/drip irrigation system sold by us, consequent to the clarification vide Circular No.81/55/2018-GST dt.31st December, 2018, we seek advance ruling over the coverage of various parts of sprinkler system sold by us like Latch Clamp, C-Clamp, Foot Batten, Riser Pipe, Aluminum Rivet and Mini Sprinkler Rod etc. exclusively meant for use in Sprinklers and drip irrigation system but sold in isolation as parts and not as a complete system under the heading 8424 and the tax rate applicable on such components/parts when sold separately and not as a part of the sprinkler/drip irrigation system though meant for exclusive use in them and are designed and shaped that these can be used only in sprinkler/drip irrigation equipment and have no other use.

Considering Note No. 1, 2, 3 of Section XVI and Note No. 2 of Chapter 84, whether based on rules of interpretation of HS codes, the items made of vulcanized rubber like Rubber Ring/GASKET/Seal, Rubber Foot Batten Washer and Rubber Grommets falling under the heading 4016 are taxable as specific rubber items having a GST rate of 18% or as components of sprinkler/Drip irrigation system having a tax rate of 12% under heading 84249000. It is pertinent to note that these items are designed and shaped that these can be used only in sprinkler/drip irrigation equipment and have no other use.

·   Will Khadi readymade garments to be included under the entry of Khadi fabric under chapter 50 to 55 of GST classification?
·   If not, then what is the correct classification and rate of tax on Khadi readymade garments?

1. What is the classification of Slabs of Quartz (Artificial Stone)?
2. What will be the applicable rate of GST on Quartz Slabs (Artificial Stone)?

1.Whether supply of Engineering, Procurement and Construction(EPC) contract for establishment of Fluids Servicing System where in both goods  and services are supplied can be construed to be a composite supply in terms of Section 2(30) of CGST Act, 2017.

2. If Yes, Whether the Principal Supply in such case can be said to be “ Establishment of Fluids Servicing System(FSS)” can be taxable at 5% GST vide notification No.45/2017- Central Tax(Rate) dated 14/11/2017.

3. If Principal Supply taxable at 5%, whether the entire transaction in the contract is taxed as per the rate applicable to Principal Supply?

Whether the interest subvention income received by Daimler Financial Services India Private Limited(DFSI) from Mercedes-Benz India Private Limited(MB India) to reduce the effective interest rate to the final customer is chargeable to GST?

i. Whether in the facts and circumstances of the case and in view of the fact that Automatic Electric Filter Coffee Maker fall under Chapter Heading No. 8419 of the GST tariff and therefore SI. No. 320 of Schedule III to notification No.  41/17 CTR dated 14.11.2017 and corresponding SI.NO. 320 of Schedule III to G.O. M.s.No. 157 dated 14.11.2017 to be taxed at the rate of 18%.
ii. Whether in the facts and circumstances of the case and in view of the fact that Automatic Electric Filter Coffee Maker is a machinery not meant for domestic use and will therefore be classified under Chapter Heading No.  8419 of GST tariff to be charged at the rate of 18%.
iii. Whether in the facts and circumstances of the case and in view of the fact that, Manual/Traditional Filter Coffee Maker, being not meant for domestic use and falling under Chapter Heading No. 8419 of GST tariff SI. No. 320 of Schedule III to Notification No. 41/17 CTR dated 14.11.2017 and corresponding SI. NO. 320 of Schedule III to G.O. Ms. No. 157 of 2017 is to be taxed at the rate of 18%.

1:- Whether the applicant requires registration in each State separately?              

2 :- Whether the applicant can adopt the procedure to raise the invoice from Mumbai Head Office/Registered Office at Mumbai for imports received at various ports, located in various states in India and charge IGST from Mumbai to our customers in various state is proper or not.                                                

3 :- If we cancel separate registration in various state can we do the transaction on Mumbai Head Office GSTN, then in case of issuance of E - way bill is it correct to mention the GSTN of Mumbai and mention dispatch place of port of respective state/port

1)    Whether the supply of services by  the applicant, of ‘transfer by way of lease’ of vacant plots of ‘Maharashtra State Government owned lands’ or  ‘privately owned lands acquired under the Land Acquisition Act, 1894 by the Maharashtra State Government’ vested in CIDCO, to: (a) Navi Mumbai Municipal Corporation(‘NMMC’), for intended development thereof and construction of buildings by the latter on each of those plots, demarcated for separate use as:
(i) Indoor Recreation Centre,
(ii) Slaughter House;

(b) Panvel Municipal Corporation(‘PMC’), for intended development thereof and construction of buildings by the latter on each of those plots, demarcated for separate use as:
(i) PMC Ward Office(s),
(ii) PMC Commissioner’s residence, and
(iii) PMC Mayor’s residence; can be said to covered within the scope of entry at Sr.  3 or any other entry of the Notification  12/2017-Central Tax (Rate) dated 28.06.2017 as amended by Notification  32/2017-Central Tax (Rate) dated 13.10.2017, 47/2017-Central Tax (Rate) dated 14.11.2017 further amended by Notification  02/2018-Central Tax (Rate) dated 25.01.2018 read with parallel notifications issued under the MGST Act, 2017? Please note that each allotment of plot for specific use would be a different transaction of supply of service by CIDCO.

Whether the firm is liable to take registration under sec 24 or is exempted from registration under sec 23?