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Archive: 09 December 2021

Posts in 09 December 2021

Switch Board Cabinet for Railways classifiable under HSN 8537

December 9, 2021 726 Views 0 comment Print

In re Prag Polymers (GST AAR Uttar Pradesh) Q-1 Classification of Coach Work like Switch Board Cabinet For Railways Coaches and Locomotives? Ans- Switch Board Cabinet merits Classification under HSN 8537. AAAR Order: Switch Board Cabinet as per specific design for Railway falls under Chapter Heading 8607 FULL TEXT OF ORDER OF AUTHORITY OF ADVANCE […]

GST payable on Supply of OMR/Answer Sheets/Examination copies printed with Logo of educational Institution

December 9, 2021 9306 Views 0 comment Print

In re Vardhman Infotech (Trade Name), Neelam Singh (Legal Name) (GST AAR Uttar Pradesh) The applicant has sought advance ruling on GST on supply of OMR Sheets, Answer Sheets/Examination Copies Printed with logo and name of educational Institution/University and it is obvious that said supply has been made by using the physical input including paper […]

Bellow Ducts Classifiable under HSN 8424 Attracting GST @ 18%

December 9, 2021 5190 Views 0 comment Print

In re Concord Control Systems Private Limited (GST AAR Uttar Pradesh) Q-1 What  will be the HSN Code and GST Rate on Supply of Bellow Duct to RDSO Ministry of Railways for use in Indian Railways Coaches? Ans- “Bellow Ducts” merits Classification under HSN 8424 Attracting GST @ 18% (CGST 9% &SGST 9%) Q-2 Whether […]

GST on Project Management Consultancy services under SUDA & PMAY

December 9, 2021 5841 Views 1 comment Print

In re Jayesh A Dalal (GST AAR Uttar Pradesh) AAR  observe that the applicant has not submitted any relevant document to establish the coverage of services provided by them in particular functions entrusted to a municipality under the twelfth Schedule to Article 243W of the Constitution. The nature of services mentioned in the Work Order […]

18% GST rate applicable on Supply of popcorn

December 9, 2021 6663 Views 0 comment Print

In re Shyarn Sundar Sharma (GST AAR Uttar Pradesh) Q-1 What should be the Classification and GST rate on Supply of popcorn under Notification No. 01/2017 – Central Tax (Rate) dated 28.06.2017 amended till date? Ans- The HSN code of the product namely ‘Popcorn’ is 19041090 Attracting Rate of Tax @9% each under Central and […]

GST on Fabrication of tank from steel plates supplied free of cost

December 9, 2021 3591 Views 0 comment Print

Fabrication of tank from steel plates supplied free of cost from M/s IOCL is manufacture as per CGST Act, 2017. Accordingly, supply of tanks by the applicant is supply of goods.

AAR cannot give ruling on adjustment of GST Refund against future liability of GST

December 9, 2021 1509 Views 0 comment Print

Will builder be entitled to GST refund if amount is not Adjustable from future liability of GST under the project? The Question is out of purview of advance ruling authority. however, Whether the Applicant is entitled for refund or not, under Section 54 of Central Goods & Services Tax Act,2017 read with Rule 89 of Central Goods& Services Tax Rules, 2017 would be decided by the jurisdictional Authority subject to fulfillment of necessary conditions of refund.

Extruded raw Stick classifiable under HSN code 21069099

December 9, 2021 3729 Views 0 comment Print

The CSH/HSN code of the final products namely Extruded raw Stick is 21069099 Attracting rate of tax @ 9% each under Central and State Tax (cumulative 18%).

18% GST Payable on Vaccine Carrier & Vaccine Cold box

December 9, 2021 1476 Views 0 comment Print

In re Nilkamal Limited (GST AAR  Uttar Pradesh) Q-1 Whether Vaccine Carrier & Vaccine Cold box is falling under Chapter 90 MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS under Chapter heading-9018, subheading 901890 and Tariff item 90189099  other instruments  and appliances used in medical science   and attracting  rate of Tax @ 6% each under Central State Tax. […]

Topical Antiseptic Solution / Hand Sanitizer classifiable under HSN code 38089400

December 9, 2021 5394 Views 0 comment Print

In re Eris Pharmaceuticals Pvt Ltd (GST AAR Uttar Pradesh) Q-1 Whether ‘Topical Antiseptic Solution /Topical Antiseptic Hand Sanitizer’ is Classifiable under HSN code 30049087 (medicament) or 38089400.(Disinfectant). Ans- The Topical Antiseptic Solution /Topical Antiseptic Hand Sanitizer is classifiable under HSN code 38089400. Q-2 What is rate of tax payable on “Topical Antiseptic Solution /Topical Antiseptic […]

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