Authority for Advance Ruling (AAR)

Whether the amount collected as membership subscription and admission fees from members is liable to GST as supply of services?

1. Whether the amount collected as membership subscription and admission fees from members is liable to GST as supply of services?

2. If the above receipts are liable to GST can the Club claim Input tax credit of the tax paid on Banquet and catering services for holding members meetings and various events?

1. Whether the amount collected as membership subscription and admission fees from members is consider as supply and therefore whether the Club is liable to get registered under GST Law?

2. If the Club is liable to get registered is he liable to discharged GST as supply of services on the same?

3. If the above receipts are liable to GST can the Club claim Input tax credit of the tax paid on Banquet and catering services for holding members meetings and various events?

1. Classification of Beverage Whitener (HSN – 21069099 or HSN – 04021090)

2. Tax rate applicable to Beverage Whitener

Whether the product namely ‘Car Seat Covers’ merits classification under HSN 9401? If not, what is the correct classification applicable to ‘Car Seat Covers’?
Is Sl.No.435A of Schedule IV of the Notification No 1/2017-Central Tax (Rate) dt: 28.06.2017 applicable to ‘Car Seat Covers’? If not, what is the applicable entry under the said Notification?

1. Applicability of GST registration to Tamil Nadu Labour Welfare Board
2. Applicability of GST towards the rental income received by the board from Government and business entities.
3. Applicability of Reverse Charge Mechanism for the rent on immovable properties received by the board from Government and business entities

Whether National Institute of Technology, Tiruchirappalli (NITT) is a Government Entity under GST Law.
2.If the answer to question is in the affirmative, whether
a. The applicant is liable to deduct tax at source (TDS) under Section 51 of the CGST Act, 2017.
b. Whether the applicant is required to discharge Liability on reverse charge basis on supply of services as per Section 9(3) and 9(4) of the CGST Act, 2017.
3. Whether the entry provided under
  A. Sl.No3, 3A of Notification 12/2017 is applicable to them.
  B. Composite supply of works contract provided to the applicant is covered by    Sl.No.3(vi) of Notification 11/2017   dated 28.06.2017.

Clarification on the GST rate on their products and the HSN code

1. Whether the classification of the supply of outputs as sale of goods is correct.
2. Whether classification of water sold as Water (other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water solid in sealed container) under Heading 2201 is correct.
3. Whether classification of effluent purchased from dyeing as Other wastes from chemical or allied industries (3825 69 00) is correct.
4. Whether the method of arriving value for effluent using the net realization price method is correct as there are no comparable products and cost cannot be worked out.

GST classification of the product namely “ waterproof tells support for climbing plants manufactured by using bamboo and high – density polythlene