GST - The applicant is engaged in the activity of manufacture of Tractor Trailors and Leaf Springs - They sought advance ruling on applicable rate oon agricultural Tractor Trailors (attachment) parts and leaf springs, disks, axels, hubs and shacke pins meant for tractor trailors.

Held: The HSN 8433.59.00 referred to by the applicant is not relevant to the products that are being manufactured by them - However, as per description given by applicant alongwith the photographs , the commodity shall be classified as 'springs and leaves for springs of iron and steel', the commodity falls under HSN Code 7320 and it listed in the entry 234 of schedule III of Notfn 01/2017- Central Tax (Rate) and taxable @ 9% for CGST and @ 9% for SGST: AAR

- Application disposed of: AAR

GST - The applicant has filed an application for seekin g advance ruling on process of job work i.e. importing the goods i.e. Green Tea/black tea powders from his principal from Germany and undertaking process of "super critical fluidextraction" - The material is being supplied by his principal-foreign customer at free of cost and the processed output will be exported to them.

Held: The goods contains caffeine which is being removed by the applicant through extraction process - The de-caffeined goods will be exported to the Principal as their requirements and instructions - The process providing job work service to the foreign principal, in the premises of the applicant as per the specifications of the recipient of services , is taxable under APGST Act, 2017/CGST Act, 2017 as per Entry no 26(HSN Code 9988) Proviso (iv) and liable to tax @ 18% - the place of supply for this transaction is location of service where actually performed i.e. business premises of applicant, which is located in state of AP - Hence, tax liability under SGST Act/ CGST Act, 2017 only applies - Regarding applicability of Notfn 25/2012, as the Service Tax Act itself subsumed under GST Act, 2017, the Notfn referred to, is no more applicable: AAR

- Application disposed of: AAR

GST - The applicant is engaged in the activity of supply of debarked cut sizes of wood of Eucalyptus/Subabul - It is supplied to various paper mills for manufacture of pulp - GST @ 5% is being paid on supply of pulp wood in terms of Chapter 4401, whether payment of GST at the said rate of tax is correct.

Held: The contention of applicant is to treat the de-barked Eucalyptus/Subabul pulp wood, supplying to paper mills in cut sizes under the entry number 198 of Schedule I of Notfn 1/2017-Central Tax rate, is justified - It attracts CGST @2.5% and SGST @2.5%: AAR

- Application disposed of: AAR

GST - The applicant is engaged in distribution of Mono calcium Phosphate(Biofos-21% Phosphorous) - They imports the said product and sells to retailers as well as farmers throughout India - They sought ruling as to whether 'Biofos Mono Calcium Phosphate/Di calciumphosphate animal feed supplement' is classifiable under exempted goods notified vide Notfn 02/ 2017 of section 6(1) of the Act, the Entry No 102 falling under CHN 2309.

Held: The product is being marketed as 'Mono Calcium Phosphate for animal and poultry feed' and 'Mono Calcium Phosphate for animal, poultry and aqua feed - It is observed that their labels contain "Biofos" is a feed grade Mono Calcium Phosphate - Accordingly, on merits Biofos Mono Calcium Phosphate/Di calciumphosphate animal feed supplement' is classifiable under exempted goods notified vide Notfn 02/ 2017: AAR

- Application disposed of: AAR

GST - Applicant has filed an application for seeking advance ruling on rate of tax under GST w.r.to classification of the commodity to their supplies - The applicant is a trader in tobacco in all varieties and form of tobacco available.

Held: The GST rate of tax for the tobacco leaves procured at tobacco auction platforms or directly from farmers , which are cured and dried by farmers themselves is 5% - If the applicant purchases tobacco leaves from other dealers who have purchased them farmers for the purpose of trading, applicable rate of tax will be 5%(2.5% SGST + 2.5% CGST) as per sl 109 of Schedule I Notfn 1/2017 (CGST) - If the applicant segregates the tobacco into grades depending upon their size, colour, length, texture of leaf and sells such graded tobacco leaf, the applicable rate of tax will be 5%(2.5% SGST + 2.5% CGST) as per sl 109 of Schedule I Notfn 1/2017 (CGST) - If the tobacco leaves are butted and sold to other dealers, the applicable rate of tax will be same i.e. 5% - If the applicant gets tobacco leaves redried without getting them threshed, applicable rate of tax will be same i.e. 5% - If the applicant gets the tobacco threshed and redried on job work basis at GLT plants and then sells such threshed and redied leaves, the applicable rate of tax will be 28% as per sl 13 of Schedule IV Notfn 1/2017(CGST) Rate: AAR

- Application disposed of: AAR

GST - Applicant is engaged in procuring low grade iron ore from third party miners, upgrading the quality of iron ore by benefication process and sells the upgraded iron ore - Applicant seeks a ruling as to whether excise duty, CVD and SAD paid on capital goods purchased prior to July 1st, 2017 on which cenvat credit has not been claimed earlier, can be claimed u/s 140(2) of CGST Act, 2017 in the absence of registration under Central Excise Act - Whether VAT paid on capital goods purchased prior to July 1st, 2017 on which input tax credit has not been claimed earlier, can be claimed u/s 140(2) of Andhra Prades GST Act, 2017.

Held : The definition referred for input tax under CGST Act, 2017 is very clear and that the input tax refers to taxes chargeable under SGST, CGST, UTGST and IGST only - Section 97(2)d, shall refer to admissibilty of input tax credit under said Acts - The input tax credit referred by the applicant relates to the transitional relief, which is paid under the Act, other than the Acts referred in the definition of input tax credit under CGST Act, 2017 - Authority is limiting its discussions and findings for admittance or otherwise of application under section 98(2) of CGST Act, 2017 - The questions sought by applicant in their application do not fall under the ambit of Section 97(2)d of CGST Act, 2017 - Therefore, the application is not admitted under section 98(2) of CGST Act, 2017 and APGST Act, 2017: AAR

- Application not admitted: AAR

GST - The applicant is engaged in manufacturing Steel and in the production of electricity - The applicant sought to know whether it is eligible to avail ITC on goods & services used for installation or laying foundation of plant & machinery - Also whether ITC can be availed on goods & services used for creating sheds for protection of plant & machinery.

Held - As per material on record and other photographic evidence produced by the applicant, it is seen that the clarification sought for does not fall within the scope of the ambit of the explanation to the proviso to Section 17(5) of the CGST Act & the APGST Act - Hence the applicant is not entitled to claim ITC on goods & services: AAR

- Application disposed off: AAR

GST - The applicant company is engaged as commission agent dealing in Tobacco leaves - The applicant procures the same from farmers as well as from traders - It acts as commission agent or seller as the case may be - The applicant sought to know whether GST is leviable on sale of tobacco leaves received from farmers in an auction and where the commission agent has turnover lesser than Rs 20 lakhs - Also if such question is answered in the affirmative, who would bear the tax liability - Also whether reverse charge is applicable on tobacco leaves - The applicant also sought to know who would pay GST when commission agent sold the tobacco leaves receives from trader in an auction & if commission agenct can collect GST from buyers - Lastly, whether the applicant is liable to collect GST for commission received from farmers & where such amount is less than Rs 20 lakhs.

Held - As per Entry No 24 of Notfn No 11/2017-CT(R) dated 28.06.17, commission agent dealing with agricultural produce such as tobacco, attracts nil rate of duty - In such case therefore, no GST is payable - Further, reverse charge provision from tobacco leaves has not yet been notified - Lastly, as the service of procuring tobacco leaves from farmers for some commission, is exempt from tax, the commission agent is not liable to collect GST: AAR

- Application disposed off: AAR

GST - The applicant company is engaged in the manufacture of Biris - It procures raw materials such as Biri leave & Tobacco powder, which is acquired from both registered as well as non-registered dealers - Such dealers are both within and outside the State of Andhra Pradesh - The Biris manufactured are sold only within Andhra Pradesh - The applicant states its annual turnover to be below Rs 20 lakhs & also that it does not make any inter-State outward taxable supply - Hence the applicant sought to know whether it is liable to obtain registration u/s 22 of the CGST Act & SGST Act 2017.

Held - The Section 22(1) of the APGST Act state that evry supplier is liable to obtain registration upon making taxable supply of goods or services or both, if aggregate turnover in a financial year exceeds Rs 20 lakhs - In the present case, considering the applicant's turnover, it is not liable to obtain registration u/s 22 of the APGST Act: AAR

- Application disposed off: AAR

GST - The applicant company holds a Special Warehouse License issued u/s 58(A) of the Customs Act 1962 - It is engaged as a duty-free ship store supploer through the special warehouse - The applicant sought to know whether it is exempted from GST in outward supplies made to ocean-going merchant vessels on foreign run, or to Indian Navy Ships & Indian Coast Guard Ships - Also, if found liable to pay GST, whether the applicant can charge GST from the recipients of such supplies - Initially the AAR held the applicant to be not exempted from GST & that it could collect GST from the recipients in case the supply did not amount to export - Later the AAAR observed that the applicant had raised a new issue for clarification which had not been placed before the AAR, namely whether the transactions are zero rated and so directed the AAR to hear the applicant afresh.

Held - The outward supplies made by the applicant to ocean-going merchant ships, Indian Navy Ships and Indian Coast Guard Ships, are to be treated as exports: AAR

- Application disposed off: AAR

GST - The applicant company sought to know whether the air-cooled conditioner to be supplied by it to the buyer, for use in waste-to-energy project, classifies as 'parts for the manufacture of waste to energy plants/devices' attracting IGST @ 5% or CGST @ 2.5% or APGST @ 2.5%.

Held - The Air-cooled condenser is part of 'Waste to Energy plant', which falls under Entry 234 of Schedule I of the Notfn No 01/2017-CT(R) dated 28.06.17 - Hence the item in question is liable to GST @ 5%, being 2.5% CGST + 2.5% SGST or 5% IGST as the case may be: AAR

- Application disposed off: AAR

GST - The applicant company is engaged in the provision of certain services - It sought to know whether the e-procurement transaction fee collected on behalf of IT E&C Department, amounts to supply of goods or services or both - It also sought to know whether the tax liability arises on e-procurement transaction fee collected.

Held - The activity in question comes within the scope of 'Supply' as per SGST Act & CGST Act - Moreover, the liability does not arise because the amounts so collected are for services rendered by the State Government, i.e., the IT E&C Department, as per Entry No 6 of Notfn No 12/2017-CT(R) dated 28.06.2017: AAR

- Application disposed off: AAR

GST - The applicant company was incorporated to develop the Vijaywada Metro Rail Project - It undertakes transport studies such as Comprehensive Mobility Plan, Transit Oriented Development Plan, Integrated Public Transport Plan & Non Motorized Transport Plan - It is also engaged in preparing Detailed Project Reports of Metro Rail projects in Andhra Pradesh - The applicant sought to know whether it classifies as a Govt authority as per Notfn No 12/2017-CT(R) r/w Notfn No 32/2017-CT(R) - Also whether its activities classify as functions of a municipality under Article 243W r/w Schedule XII to the Constitution of India & whether it is eligible for exemption.

Held - The applicant company classifies as a Govt authority as per Notfn No 12/2017-CT(R) dated 28.06.17 - Also, its services fall within the scope of the functions of a municipality & within the purview of the exemption Notfn: AAR

- Application disposed off: AAR