Authority for Advance Ruling (AAR)

Q. 1. Whether the subject goods (animal feeds supplemet/additive)  proposed to be supplied by the applicant merits classification under the Heading 2309, (Sr. No. 102) in terms of Notification No. 2/2017- Central Tax (Rate) dated 28.06.2017 and is therefore exempt from the levy of Central Goods and Services Tax (CGST) under the Central Goods and Services Tax Act, 2017 (CGST Act)?

Q2. Whether the subject goods proposed to be supplied by the applicant merits classification under the Heading 2309, (Sr. No. 102) in terms of Notification No. 2/2017- Integrated Tax (Rate) dated 28.06.2017 and is therefore exempt from the levy of Integrated Goods and Services Tax (IGST) under the Integrated Goods and Services Tax Act, 2017 (IGST Act)?

Q3. Whether the subject goods proposed to be supplied by the applicant merits classification under the Heading 2309, (Sr. No. 102) in terms of Notification No. 2/2017-State Tax (Rate) dated 29.06.2017 and is therefore exempt from the levy of Maharashtra Goods and Services Tax (SGST) under the Maharashtra Goods and Services Tax Act, 2017 (MGST Act)?

04. Further, if the Subject product is not classifiable under any of the aforesaid entries (Heading 2309) what would be the appropriate classification for the same and at what tax rate would CGST, SGST and IGST be imposable on its supply?"

Question 1. Whether Exemption provided in serial no. 54 to Notification No. 12/2017-Central Tax (Rate) is applicable to the activity carried by the company

Answer Answered in the negative.

Question: Whether the product of the applicant i.e. "Modelling dough” will be covered under Chapter 34 or Chapter 95 under the Customs Tariff Act, 1975.

Answer "Modelling dough' will be covered under CTH 3407 under the Customs Tariff Act, 1975.

Q1. The Applicant will be purchasing the goods from its overseas related party situated abroad based on purchase order received from its customers. While the goods are in transit, the goods will be sold by the Applicant to its customers before the goods are entered for customs clearance in India. Whether IGST will be leviable on such sale effected by the Applicant to customers who are known to them at the time of placing order on the overseas party?

Answered in the negative.

Q2. Whether input tax credit will have to be reversed, to the extent of inputs, input services and common input services used by the Applicant, in case the above transaction is not subjected to the levy of IGST by treating the same as an exempt supply for the purpose of Section 17 of the CGST Act?

Answered in the affirmative

HSN Classification For Pealed Sliced Pineapple, put up in air tight unit container in Sugar Syrup.

Q. Whether marine paints supplied by the applicant, would be considered to be a part of ship and accordingly be then classified under Sl No. 252 of Schedule I of Notification No. 1/2017 of Central Tax (Rates) dated June 28, 2017?

Answer: Answer in the negative.

Q1. How to avail input tax credit for excise duty paid under Rule 3(58) of the Cenvat Credit Rules?

Ans Not answered as this question is withdrawn by the applicant at the time of proceedings of hearing of the case.

Q2 Whether they are eligible to avail input tax credit against unutilised cenvat credit such as Education cess, Secondary & Higher secondary Education cess & Krishi Kalyan cess lying in our books of Accounts?

Ans. Answered in the negative.

(a)- Whether Supply of Comprehensive annual maintenance service which may also involve incidental supply of spare parts / goods should be classified as a composite supply or mixed supply?

(b)- In case the said contract is considered as composite supply, what is the principal supply between goods or services?

(c)- In case goods are considered as principal supply, how the taxability should be determined considering the following:

i- The contract would entail supply of various goods falling under different tax brackets.

ii- These goods would be supplied on a need basis as and when required at different points of time.

iii- There is no fixed value ascribed for goods in the contract considering these goods would be supplied depending upon condition of the locomotive at the time of maintenance.

(d)- In case services are considered as principal supply, what tax rate should be applicable?

(e)-In case of the said contract, what is the relevant place of supply and type of tax which needs to be discharged (i.e. CGST & SGST or IGST)?

The applicant supplies works contract service, involving supply of materials as well as services like erection of towers and commissioning of transmission lines. Whether applicant is liable to pay tax on transportation and allied services relating to delivery of the materials.

i) Whether TPADL is eligible to avail the exemption from levy of GST under Entry No. 25 of Notification 12/2017-Central Tax (Rate) dated 28.06.2017 bearing description 'Transmission or distribution of electricity by an electricity transmission or distribution utility' with respect to the non-tariff charges recovered from its customers?

(ii) Whether TPADL is liable to pay tax on the aforesaid recovery made from its customer?