1. Whether all the activities involved in the exam support services constitute a mixed supply or a composite supply?
2. What will be rate of GST applicable on these exam support services?
3. What is the place of supply of these exam support services rendered by the Applicant BCKU?

Meat of Sheep or goat, frozen and packed in LDPE/HDPE bags having varied weight and quantity printed/labelled on such pickings, whether could be held to be packed in unit containers?

Whether the product power bank which is used to charge portable devices can be classified under heading 8504 – having description “Electrical Transformers, Static converters (For Example, Rectifiers) And Inductors?

Whether the activity of fabrication & fitting and mounting of bus bodies on the chassis supplied by the other party is a job work (SAC 9988 or contract of sale of bus body HSN CODE 8707?

Meat of Sheep or goat or poultry, frozen and packed in LDPE/HDPE bags having varied weight and quantity printed/labelled on such pickings, whether could be held to be packed in unit containers?

1. Taxability of services provided by Esprit India to its associate concern in Hong Kong EDCFE under GST regime.
2. Whether the services provided by Esprit India are covered under Export of Services having Zero rated taxability.
3. Whether Esprit India is eligible for seeking refund of GST for the taxes paid on input services or goods or both.

Whether the truck mounted cranes (TMC) will fall under the chapter heading 8426 or 8705?

In case the customer does not or is not able to redeem the rewards points, within their validity period of 36 months from the date of issue, the reward points are forfeited by the applicant. Whether this amount of issuance fee retained/forfeited by LSRPL, would amount to consideration for actionable claims and subject to GST. 

Brake Pad and Auto Parts, whether to fall under ITC HSN 87083000 attracting 28% GST or ITC HSN 6813 attracting 18% GST?

Whether the product 'Battery for Mobile Handset' whether it be separable or non-separable i.e., whether it be detachable or non-detachable, when sold to the mobile handset manufacturers who uses the same to make it form part of the mobile handset will, qualify to be classified under heading-85 having description "Parts for manufacture of Telephones for cellular networks or for other wireless networks"?

Whether local cable operators to whom signals of cable TV are provided by the applicant as MSO are agents of the applicants for the purpose of liability to GST of the applicants on services provided by LCO to the end customers?

1. Applicability of a notification issued under the provisions of this Act.?
2. Determination of the liability to pay tax on any goods or services or both?

1. Whether the reimbursement of expenses and salary paid by head office to liaison office established in India is liable to GST as supply of service, when no consideration for any service is charged/paid?
2. Whether the applicant is required to get registered under GST ?
3. If it is assumed that the reimbursement of expenses and salary claimed by liaison office is a consideration towards service, then what will be place of service?

Whether Bio Fertilizer covered under the definition of organic manure (HSN 3101) and what is the rate of GST applicable on Bio Fertilizer if it is not covered under (HSN 3101)?

Whether all the goods as listed in the application are covered under the definition of agriculture produce as per Notification No.11/2017-CT(R) dated 28.06.2017; and No.12/2017-CT(R) dated 28.06.2017?

1. Whether the applicant is required to charge IGST or CGST and SGST on the manpower supply services provided to M/s NTPC BHEL Power projects Pvt. Ltd. (NBPPL) Mannavaram in Andhra Pradesh.
2. Whether such transaction will be categorized as an intrastate or interstate transaction.
3. If the applicant charge IGST on such transaction, considering the transaction as interstate, will the IGST charged, be available as Input Tax Credit to M/s NBPPL against their output tax liability subject to Section 17(5).

Regarding entitlement of Input Tax Credit on the packing material (used for packaging seeds while making exempted supply of seeds to own branches and to other purchases)

Applicability of entry No.72 of Notification No.12/2017 dated 28.06.2017 read with entry No.72 of Notification SRO No.306/2017-Finance department to the services provided by the applicant under the ICT@School project.

Whether the amount paid to dealer towards ‘rate difference’ post supply can be considered for the purpose of arriving at the ‘transaction value’ in terms of Section 15 of the Central Goods and Service Act’2017 ?”.But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their letter dated 29-05-.2018

Applicability of GST for slump sale and also GST applicability on the stock which is part of slump sale. But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their letter dated 17.04.2018

Whether the auxiliary services provided by H&M Hennes & Mauritz India Private Limited to Plus Trading Far East Limited, Hong Kong in terms of Auxiliary Services Agreement dated 19th January 2015 (effective from 01 February 2015) qualify as Export of Services under Section 2(6) of the Integrated Goods and Service Tax Act’ 2017 (‘IGST Act’) and hence be treated as zero rated supplies in terms of Section 16 of the IGST Act?

1. Whether beer bearing brand/s owned by M/s United Breweries Limited (Brand Owner/UBL) manufactured by Contract Brewing Units (CBUs) out of the raw materials, packaging materials and other input materials procured by it and accounted by it and thereafter selling such beer to various parties under its invoicing would be considered as supply of services and whether GST is payable by the CBUs on the profit earned out of such manufacturing activity?
2. Whether GST is payable by the Brand owner on the “Surplus Profit” transferred by the CBU to the Brand Owner out of such manufacturing activity?

1. Is the concessional tax rate of 5% as given under Notification No. 47/2017 dated 14.11.2017 is applicable only for Interstate sales i.e., on IGST or also applicable for sales within the state i.e., on SGST & CGST.
2. If this concessional tax rate of 5% is applicable for both Interstate and within the state sales, then can we avail the Input tax credit (ITC) for the raw materials used for these supplies.

1. Whether HSN Code 2207 covers both “denatured Ethyl alcohol and other spirits” (Not fit for human consumption) and “Un-denatured alcohol” (Fit for human consumption).
2. If Un-denatured ethyl alcohol of any strength of percentage or higher by volume i.e., ENA/RS being sold by them for potable application to State Distilleries & Beverages / Manufacturers, in turn who is making liquor for human consumption shall be covered under GST? or it is out of the purview of GST?, If covered under GST what is the rate of duty to be charged by them?
3. If Un-denatured alcohol is not under purview of GST, i.e., ENA/RS sold by them for potable purpose to State distilleries and beverages used for human consumption, what is their obligation and eligibility of Input credit taken on materials/ consumables?

The rate of tax applicable as on 15.11.2017 on the Lyophilizers- Machinery for the plant which is being cleared under chapter heading 8419

A.1 Whether Marine Consultancy Service (“MCS”) provided to foreign ship owners constitutes "composite supply" with the principal supply of consultancy service?

A.2 Whether the place of supply of MCS (as a composite supply) will be determined in terms of Section 13(2)(a) of the Integrated Goods and Services Tax, 2017 (“IGST Act”), i.e. the ‘location of recipient of service’?

B.1 In the alternate, where services are provided to foreign ship owners distinctively as supply of consultancy service and support service with separate and demarcated fees for their consultancy service and for support service:

a. Whether consultancy service will qualify as business consultancy service in terms of the scheme of classification of services [Annexure to Notification 11/ 2017 – Central Tax (Rate), dated 28thJune, 2017]?

b. Whether the place of supply of such consultancy service will be the ‘location of recipient of service’ in terms of Section 13(2)(a) of the IGST Act?

c. Whether support service qualifies as “intermediary service” in terms of Section 2(13) of the IGST Act? And, if ruled that the support service qualifies as an intermediary service, the place of supply of support service as intermediary service will be the ‘location of supplier of service’ in terms of Section 13(8)(b) of the IGST Act?

1. Whether the whole (Sheep/Goat) animal carcass in its natural shape in frozen state in different weight and size packed in LDPE bags without mentioning the weight and one or two such LDPE bags further packed in HDPE bags being supplied to Army by applicant against tender shall qualify as product put up in “unit container”?
2. Whether the products as mentioned in query 1 shall be taxable under GST as per entry no. 4 of schedule II of the Notification no. 1/2017- Integrated Tax (Rate) dated 28th June 2017 upto 14th November 2017 and thereafter as per entry no. 1 of schedule I of the Notification No. 43/2017-Integrated Tax (Rate) dated 14th November 2017 or fall under exemption list as per entry no 10 of Notification No. 2/2017-Integrated Tax (Rate) New Delhi dated 28th June 2017 upto 14th November 2017 and thereafter as per entry no. 9 of the Notification No. 44/2017-Integrated Tax (Rate) dated 14th November 2017?

To seek the classification of the PVC floor mat and the applicable rate of GST on the same

Whether accumulated credit by way of Krishi Kalyan Cess (KKC) as appeared in the Service tax return of Input Service Distributor (ISD) ON June 30, 2017 which is carried forward in the electronic credit ledger maintained by the company under CGST Act 2017, will be considered as admissible input tax-credit?

1. Whether the subject goods, proposed to be sold under Stream 1, where the package of the subject goods would merely have a declaration mentioning the name and registered address of the Applicant as the manufacturer, as per the statutory requirement under Subject Statutory Provisions, can be considered as ‘not bearing a brand name’, and, accordingly eligible for exemption from GST in terms of relevant entries to Notification No. 2/2017 Central tax (Rate) dated 28th June 2017 (‘CGST Notification’), and, the corresponding entries under Notification No. 2/2017-Intergrated tax (Rate) dated 28th June 2017 (‘IGST Notification’) and Notification No.2/2017-State Tax (Rate) dated 29th June 2017) [collectively referred to as ‘the Exemption Notifications’]?
2. Whether the subject goods proposed to be sold under Stream 2, where the package of the subject goods would have a declaration mentioning the name and registered address of the manufacturer as per the statutory requirement under the Subject Statutory Provisions as also the declaration ‘Marketed by- Aditya Birla Retail Limited’ can be considered as ‘not bearing a brand name’, and, accordingly eligible for exemption in terms of relevant entries to the Exemption Notifications?
3. Whether the declarations made on the package, by inter alia using common/ generic terms viz. ‘Value’, ‘Choice’ and ‘Superior’, for the sole purpose of indicating the quality of the product so as to enable the customers to identify and buy products based on their requirements, budget and preferences can be construed to be a ‘brand name’ for the purpose of the Exemption Notifications?

1. If the word TROPHY is specifically mentioned under 83062920, so can we sell all trophies made of any material under this HSN?
2. If different code is allocated to trophies assembled of different material, I would like to know if there is a combination of different materials and about 75% (value terms) is getting used of any one Raw Material, under which HSN should we make bill ?

1. Whether reinstatement charges paid to Municipal Authorities would be liable to GST?
2. Whether access charges paid to Municipal Authorities would be liable to GST?

Whether Caesar stone imported by the applicant can be classified under HSN Code 2506 or 6810 ?

Whether Natural Easter Dielectric Fluid (hereinafter referred to as ‘ Envirotemp FR3’) fall under Serial no. 90 of Schedule I of Notification No. 1/2017-State Tax (Rate) dated 29th June, 2017 issued under the Maharashtra Goods and Services Tax Act, 2017 and Notification No. 1/2017- Central Tax (Rate) dated 28th June, 2017 issued under the Central Goods and Services Tax Act, 2017 is taxable at the rate of 2.5% (State tax and Central tax)

Or

Whether Envirotemp FR3) fall under Serial no. 27 of Schedule II of Notification No. 1/2017-State Tax (Rate) dated 29th June, 2017 issued under the Maharashtra Goods and Services Tax Act, 2017 and Notification No. 1/2017- Central Tax (Rate) dated 28th June, 2017 issued under the Central Goods and Services Tax Act, 2017 is taxable at the rate of 6% (State tax and Central tax)?

1. Whether supply of such motor vehicles as scrap after its usage can be treated as 'supply' in the course or furtherance of business and whether such transaction would attract GST? If yes, please provide the rate of GST and/or Compensation Cess
2. If the answer to Question 1 is in affirmative, whether Input tax Credit is available to CMS Info Systems Ltd. ('CMS' or 'the applicant')on purchase of motor vehicles i.e.cash carry vans which are purchased, used for cash management business and supplied post usage as scrap?

What is the classification and rate of Central Goods Service Tax leviable on product-“E-rickshaw tyres”.

Whether Services related to providing coaching for entrance exam will come in the ambit of GST?

Applicability of GST on

1. Supply of coal or any other inputs on a job work basis by JSL to JEL
2. Supply of power by JEL to JSL
3. Job work charges payable to JEL by JSL

1. Whether in case of separate contracts for supply of goods and services for a solar power plant, there would be separate taxability of goods as ‘solar power generating system’ at 5% and services at 18%?
2. Whether parts supplied on standalone basis (when supplied without PV modules) would also be eligible to concessional rate of 5% as parts of solar power generation system?
3. Whether benefit of concessional rate of 5% of solar power generation system and parts thereof would also be available to sub-contractors?

1. Whether the product 'Fludeoxyglucose' or ‘FDG’ can be classifiable under Chapter 3006 3000 of the Central Excise Tariff Act, 1985 ?
2. Whether chemicals used as pharmaceuticals that are inorganic or/ and of organic nature shall merit classification only under Chapter 28 & 29 and not under Chapter 30 which has been specifically carved out for chemical pharmaceuticals by makers of law ?

1. Whether supply of turnkey Engineering, Procurement and Construction(‘EPC’) Contract for construction of a solar power plant wherein both goods and services are supplied can be construed to be a Composite Supply in terms of Section 2(30) of the Central Goods and Services Tax Act, 2017
2. If yes, whether the Principal Supply in such case can be said to be ‘solar power generating system’ which is taxable at 5% GST.
3. Whether benefit of concessional rate of 5% of solar power generation system and parts thereof would also be available to sub-contractors.

1. By virtue of tripartite agreement between NDDB, State Government & Unions, whether the arrangement between NDDB and Unions would be considered as supply between ‘related persons’ in accordance with Schedule 1 of the Central Goods & Service Tax Act, 2017?
2. Assuming answer to above point is affirmative, whether the applicant would be required to determine value of activities undertaken by them in accordance with Section 15(5) of CGST Act, 2017 read with Rule 28 of the CGST Rules, 2017?

Whether supply of Cryo Container (Liquid Nitrogen Containers) is classifiable under HSN 7613 0019 or HSN 9617 0012 in the GST regime?

Whether the article manufactured by the applicant fall under Chapter Heading 7308, 7325 or 7326 of the HSN or any other heading ?

Whether supplies of power solutions, including UPS, servo stabiliser, batteries etc. can be treated as Composite Supply within the meaning of Section 2(30) of the CGST/WBGST Act, 2017 (hereinafter referred to as “the GST Act”)?

Whether the service provided to the Universities abroad is to be considered “export” within the meaning of Section 2(6) of the Integrated Goods and Services Act, 2017 ?

Whether the applicant will be liable for registration under any clause of Section 24 of the GST Act even if it is not making any taxable supply?

Clarification on the rate of tax in respect of certain commodities falling under HSN Code 90213100 which are implants for joint replacements

Clarification regarding classification of carry bags made of polypropylene non-woven fabrics

1. Whether on procuring goods from China, in a context where the goods purchased are not brought into India, is GST payable by them?
2. On the sale of goods to the company in USA, where goods sold are shipped directly from China to USA without entering India, is GST payable by them?
3. On procuring goods from China not against specific export order, in a context when the goods purchased are not brought into India, is GST payable by them?
4. On the sale of goods from Netherlands warehouse to their end customers in and around Netherlands, without entering India, is GST payable by them?

Whether reimbursement of food expenses from employees for the canteen provided by company comes under the definition of outward supplies as taxable under GST Act

Clarification on the rate of tax in respect of marine propeller, rudder set, stern tube set, propeller shaft and M.S. Shaft for couplings which are used as parts of fishing vessels

1. "Live rubber trees under HSN code 06 the rate of tax 0 but now insisting for payment of 18% GST which according to the auction there is no clarification issued the GST Authorities as on date in spite of letter dtd.19-12-2017 hence as per the W.A.No.245/2018of Hon'ble High Court for clarifying the GST rates.
2. Both taxable rate of CGST and SGST for Standing Rubber Trees and Firewood."

Whether the valuation under Rule 32(5) of the GST Rules, 2017 can be adopted for sale of ‘demo cars’. Later the applicant sought permission to withdraw the application.

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?

Whether the services or material procured by ITDA from Govt./Govt. Authority is exempt from GST.

i. Whether collections made by the applicant under Manipal Arogya Suraksha Scheme from public on behalf of the insurance companies are liable to levy of tax considering the fact that the same are made merely as a collecting agent and the applicant is not engaged in provision of services ?

i. Whether the amount recovered from post graduate course candidates as compensation on certain contingencies, is liable to GST in the hands of Manipal Academy of Higher Education?
ii. Whether the amount recovered from employees as notice pay recovery for not serving agreed notice period is liable for GST?
iii. Whether fees forfeited from students on discontinuing the course, before the term, is liable to GST?

1. “Whether the transaction would amount to supply of goods or supply of services or supply of goods & services?”
2. “Whether the transaction would cover under sl.no.2 of the Notification No.12/2017-Central Tax (Rate) dated 28.06.2017?”

Health care services provided by clinical establishments, an authorised medical practitioner or para-medics are exempted vide SL.No.74 of the Notification No. 12/2017- Central Tax (Rate) dated 28th June, 2017. Therefore the issue/s before us to decide are
a. Whether the Applicant qualifies as clinical establishment?
b. Whether the services provided by the applicant qualifies to be health care services?

“Whether GST is leviable on the rent payable by a Hospital, catering life saving services?”

1. “Whether the contract, executed by them for KPTCL, is a divisible contract [Supply of goods & Supply of Services] or an indivisible contract [ works contract]?”
2. “Whether the tax rate of 12% [CGST-6% + SGST-6%] is applicable to the above contract, in pursuance of Notification No.24/2017-Central Tax (Rate) dated 21.09.2017?”

(a)Supply of Resturant And lodging servcies to employees ,customers,visitors & gusets of SEZ units in karnataka. b) "Exemption to SEZ units located in state of Karnatka. a) Section 7(5)
(b) of the IGST Act :treats supply of Goods /Services to or by SEZ as a deemed Interstate supply b) Section 16(1) (b) of the IGST Act : defines the term "Zero rated Supplies " to include Exoprts and supply of goods/Services to SEZ's
(c) & e)Whether the Hotel Accommodation & Restaurant services provided by them, within the premises of the Hotel, to the employees & guests of SEZ units, be treated as supply of goods & services to SEZ units in Karnataka or not ?”

a) Whether supply of turnkey Engineering, Procurement & Construction (‘EPC’) Contract for construction of solar power plant wherein both goods and services are supplied can be construed to be a Composite Supply in terms of Section 2(30) of CGST Act, 2017.
b) If Yes, Whether the Principal Supply in such case can be said to be ‘Solar Power Generating System’ which is taxable at 5% GST.
c) Whether benefit of concessional rate of 5% of solar power generation system and parts thereof would also be available to sub-contractors. Supply in terms of Section 2(30) of CGST Act, 2017

Whether the cleaning services supply to Railway are exempted or same is taxable?

(a) Whether exercise books are classifiable under HSN 4820 or 4901 or 4903;
(b) Whether any person who is dealing exclusively in supply of goods that are wholly exempt from tax, is required to take registration under the GST Act?

(a) Classification of ‘Dried Tobacco Leaves’
(b) Rate of duty on ‘Dried Tobacco Leaves’

(a) Whether GST shall be applicable on the sale of undivided and impartible share of land represented by Agreement to sell the land?
(b) Whether GST shall be applicable on sale of superstructure (which is under construction)?
(c) If yes:
i. What will be value on which tax is payable?
ii. What would be applicable rate for charging GST?

Whether sale of food to passenger travelling in Rajdhani Train etc. Train should be treated as Restaurant Services?

Whether GST is payable on sale of Sunglasses to international passengers going abroad or the same is considered, on export of goods?

The applicant supplies goods to his branches in other states. Whether such supplies can be valued in terms of the second proviso to rule 28 of the CGST Rules, 2017.

The applicant is printing content provided by the customers. Classification of the nature of the activity and tariff head required.

The applicant supplies overhead power transmission line hardware and accessories. Whether he is liable to pay tax on transportation and allied services relating to delivery of the materials.

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.

Classification and Rate of Tax when maintenance of railways tracks is done by them by providing contractor’s labour only in cases where the Railways supply materials free of cost and when maintenance of railways tracks is done by them by providing, both, contractor’s material and labour.

Applicability of Notification dated 5.LO.2O17 issued by DIPP, Ministry of Commerce and Industry read with CBEC Circular No. 1060/9/2O17-Cx. Dated 27th November 2017.

(i) Whether the printed advertisement materials classifiable as supply of goods?
(ii) If yes, whether it is classifiable under chapter heading 4911 of first schedule to Customs Tariff Act, 1975?

Classification of―Agricultural Soil testing Minilab and its Reagent Refills.

The applicability of GST for invoices raised to their clients for storage charges for storing their imported agri product in godowns at Gandhidham.

(i) Appropriate classification of the product ‘Electrically operated Drum with Bell and Zalar’; and
(ii) Whether the said product is eligible for exemption vide Sl. No. 143 of Notification No. 2/2017-Central Tax (Rate), dated 28-6-2017 issued under the Central Goods and Services Tax Act, 2017 and corresponding Notification issued under the Gujarat Goods and Services Tax Act, 2017, which provided exemption to ‘Indigenous handmade musical instruments’ of Chapter 92.

(i) Whether the goods-‘Ice Cream Making Machines’ in diverse specifications such as Automatic Ice Cream Making Machine, Countertop Ice Cream Making Machine, Soft Ice Cream Making Machine and Fully Automatic Ice Cream Making Machine’ fall under Chapter Heading 8438 of GST Tariff ?;
(ii) Whether the applicant is liable to pay GST at the rate of 18% on supply of goods in question ?

(i) What is the classification and rate of Goods and Services Tax for Hydraulic Gear Pump and Piston Pump which are parts suitable for use principally with Earth Boring, Earth Moving & Material Handling Equipment or parts suitable for use principally with the machinery of headings 8425 to 8430 ?
(ii) What is the classification and rate of Goods and Services Tax for Hydraulic Gear Pump and Piston Pump which are used as parts for agricultural machinery ?
(iii) What is the classification and rate of Goods and Services Tax for Hydraulic Gear Pump and Piston Pump which are used as parts of machine tools ?
(iv)What is the classification and rate of Goods and Services Tax for Steering unit which is a kind of hydraulic valve and used as intermediate parts of hydraulic systems in agricultural harvesting machine ?
(v) What is the classification and rate of Goods and Services Tax for Servo Drive (Electric Inverter or Resolver Inverter) ?
(vi)What is the classification and rate of Goods and Services Tax for Hydraulic Gear Flow Divider ?

One of the customer, who is recipient of services, has given the contract for catering services to be provided to the staff and premise for services to be provided for canteen has also been made available to the applicant, which is non Air-conditioned. Whether rate of tax on their supplies made to the recipient would be 12% or 18% ?

(i) Whether the activity undertaken by the applicant amounts to “Job Work” as defined under Section 2(68) of the Central Goods and Services Tax Act, 2017 (herein after referred to as the ‘CGST Act, 2017’) ?
(ii) What is the value on which the applicant is liable to pay GST ?

Classification of the products manufactured and service provided by them

Classification of the products manufactured and service provided by them.

“Whether an amount charged as interest on transaction based short term loan given by the Del Credere Agent (DCA) to buyers of material is exempt from tax in terms of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 (Serial Number 27) ?

(i) There is no specific description of Chapter Heading 8413 for the Power Driven Pumps used for dispensing an exact nature of water such as clear, raw, storm, waste or sewerage, and hence whether the description “Power driven pumps primarily designed for handling water, namely centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps” is applicable to the applicant;
(ii) Whether the applicant is eligible for GST rate of 12% on supply of goods in question.

A. Does the work executed and invoice to be raised for the pending event of testing and commissioning by the applicant after the implementation of the Goods and Services Tax Act amount to supply, and specifically supply of works contract ?
B. Is the applicant entitled to enjoy proportionate credit worth 10% duty of excise and VAT paid on materials bought vide invoices showing Excise and VAT separately, under the transition provisions so that there is no double taxation i.e. levy of tax on tax is avoided ?

Whether the supplies made to SRI HARI KOTA HIGH ALTITUDE RANGE ( SHAR),/ SATISH DHAWAN SPACE CENTRE, located at Sri Hari Kota, Andhra Pradesh, are eligible for concessional rate of tax as per the notifications 45/2017 (Central Tax – Rate), dated 14th November 2017, and 47/2017 ( Integrated Tax-Rate), dated 14th November 2017

Various issues on errection of solar power generating system; Applicability of Notification.No. 01/2017, Entry : 234

The grain based extra neutal alcohol, which slab under somes in GST era. Is this comes under 18% or exempted or any other tax category?

Whether Input Tax Credit ( ITC) is available on clean environment(energy) cess, paid at the time of import of coal?

Whether the services offered by the applicant are falls or not under the SAC 998619, and the exemption under Notification No.12/2017, under entry 54(e ) is applicable to both farmers and traders?

Whether the applicant is eligible or not, to claim a lower rate of GST

Whether they are exempted or not on their outward supplies made to ocean going merchant ships on rorign run, and Indian Naval Ships and Indian Coast Guard Ships

Whether they are exempted or not on their outward supplies made to ocean going merchant ships on rorign run, and Indian Naval Ships and Indian Coast Guard Ships

(i) The nature of Services whether covered under Sl. No.3(VI)(a) of Notification No.11/2017-CT(R) dated 28.06.2017 amended with Notification No.24/2017- CT(R) dated 21.09.2017 and further amended with Notification No.31/2017- CT(R) dated 13.10.2017 ?
(ii) What is the Rate of GST applicable for the project ?
(iii) If applicable rate of GST @ 12%, what is the rate of GST applicable on subcontractors leg ?

Confirm classification and HSN of ‘skin care preparations’ as listed in the application and whether these products can be classified under HSN 3004 as ayurvedic medicaments?

To confirm classification and HSN code of “SIKA Block Joining Mortar”

a) Whether under Reverse Charge Mechanism, IGST should be paid by the importer on ocean freight in case of CIF basis contract, when service provider and service recipient both are outside the territory of India.
(b) If point no. answer is yes, then what will be the supporting document for importer under RCM to take the credit of IGST paid on ocean freight under CIF basis contract
(c) Whether credit will be available in GST of office fixtures & furniture, A.C. plant & sanitary fittings on' newly constructed building on its own account for furtherance of business and accounting entry is capitalized in books of account

(i) Whether Credit of Uttarakhand VAT Paid on construction material such as cement, sand, steel etc. held in closing as on 30.06.2017 is allowed to be carried forward as transitional credit as Uttarakhand GST under GST regime?
(ii) If yes, then whether it is allowed when the assessee had opted for composition scheme under Uttarakhand VAT laws.

Whether GST is leviable on the "Marg Sudharan Shulk" and "Abhivahan Shulk" charged by Forest Division Dehradun from the non-government, private and commercial vehicles engaged in mining work in lieu of use of forest road

(a) Classification of the product; and
(b) Rate of applicable-GST on "Disc Brake pads &'Brakes Shoes" being used in automobiles

(a) What is the interpretation of the term "three wheeled powered cycle Rickshaw” as provided under S1. No. 190 of the Schedule I to Tariff Notification.
(b) Is there any difference between an electric rickshaw operated by chargeable batteries (E-Rickshaw) and three wheeled powered cycle rickshaw provided under Tariff Notification.
(c) Whether inner tube of butyl rubber used in e-rickshaw would fall within the meaning of term'-"three wheeled powered cycle rickshaw" and classification thereof.

(i) In which Chapter the commodity called “Polished/Processed limestone slabs” falls?
(ii) Under which HSN Code the above commodity comes?
(iii) Can it be classified as “Mineral substances not elsewhere specified or included” which is mentioned under HSN Code 2530?
(iv) Can it be classified under any of the HSN Codes 2515/2516/2521?
(v) Can it be retained under HSN Code 25 with inaugural phrase of “Goods not mentioned elsewhere” as mentioned at the start of column of 5%?

(i) Classification of Goods- “Roof Ventilators”
(ii) Rate of Tax on “Roof Ventilators

1. Whether all cereals, pulses, spices, copra, jaggery (Gur), groundnuts (with or without shell), groundnut seeds, turmeric dried and ginger dried (soonth), cashew, almond, kismis, jardalu, anjeer (fig), date, ambli foal are covered under the definition of ‘Agriculture Produce’ as defined under Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017;
2. If the answer to above point is affirmative, then whether the taxability of goods mentioned above point changes if they are received for storage either in bulk packing or small or retail packing with or without name or brand name which is not registered under the Trade Mark Act, 1999 where no further processing is done or such processing is done which does not alter its essential characteristics but makes its marketable for primary market.”

What is the HSN Code and GST Tax Rate of a product ‘Geared Motor’?

classification of any goods or services or both;

(i) Whether the authority is within jurisdiction to admit application especially on the issue of ‘place of supply’?
(ii) Whether the issue is related to Customs or is related to Goods and Services Tax?