Advance Ruling- Classification of Goods- QUESTIONS ON WHICH THE ADVANCE RULING IS SOUGHT:-

Q. 1 whether the supply of precast manhole using the steel and cement within the scope of recipient is a supply of service of supply of goods? What should be appropriate classification of the same?

Q. 2 Whether the price to be charged from the recipient i.e. M/s Larsen & Toubro Ltd by the applicant for supply of precast manhole shall be transaction value in terms of Section 15(1) of the CGST/ RGST Act 2017?

Q. 3 Whether the material which are to be made available free of cost by the recipient and are not within the scope of applicant for supply of precast manhole shall form part of the transaction value for the purpose of levy of tax?

Authority for Advance Ruling, Rajasthan held that :- 

Ans-1. Supply of precast manhole using the steel and cement within the scope of recipient is a supply of goods. HSN Code for supply of precast manhole is 68109990 and 18% respectively.

Ans-2. No

Ans-3. Yes