Authority for Advance Ruling (AAR)

Whether ‘Bike Locks’ used for motorized Bicycle are classified and taxable under HS-8714 (Parts and Accessories of Bicycle & other Cycle).

Classification of Goods and rate of Tax

Under which Chapter Heading / Service Code our activity  will classify ?

1. Classification of any  goods or services or both;

2. Determination of the liability to pay tax  on any goods or services or both;

Determination of the liability to pay tax on any goods or services or both;

The applicant seeks advance ruling over the applicability of Ocean freight Charges and System of double taxation with respect to import of raw materials of fertilizers.

Whether applicant shall charge GST on the consultancy services rendered to Municipal Corporation of Greater Mumbai (MCGM) for an upcoming project of establishment & development of textile museum in Mumbai.

Classification of the The products (a) Wet Baby Wipes, (b) Wet Face Wipes, (c) Bed and Bath Towels and (d) Shampoo Towels.

Classification of the product Marigold Butterfly Bridal with watch

Tax liability in the business of job work activity of custom milling of paddy involving milling activity, transportation of rice and usage charges of gunny bags.

1. What is the rate of GST applicable on tobacco leaves procured at tobacco auction platforms or directly from farmers, which are cured and dried by farmers themselves?

2. If the applicant purchases tobacco leaves form other dealers who have purchased them farmers, for the purpose of trading what will be the applicable rate of tax?

3. If the applicant segregates the tobacco into grades depending upon their size(width), colour/shade,length, texture of the leaf etc., and sells such graded tobacco leaf what is the applicable rate of tax?

4. If the tobacco leaves are butted and sold to other dealers what will be the applicable rate of tax?

5. If the applicant gets the tobacco leaves redired without getting them threshed what is the applicable rate of tax?

6. If the applicant gets the tobacco thereshed and redried on job work basis at GLT plants and then sells such threshed and redried tobacco leaves what is the applicable rate of tax?