https://www.taxtmi.com/article/detailed?id=8481 Advance rulings under GST, issued by State AARs per sections 95-106 and related rules, resolve classification, rate and supply characterization questions but have produced divergent orders; a centralized appellate authority has been approved to address conflicts. Recent rulings: cast iron brackets were classified as cast articles under Chapter 7325 due to casting process and iron predominance; supply of power between related captive units was held to be a supply of goods not job work; cured dried tobacco leaves were classified as unmanufactured tobacco under HSN 2401 but assigned to a different rate schedule entry; storage provided in third party godowns was treated as rental/leasing of non residential property. en-us Mon, 29 Apr 2019 06:12:02 +0530 Mon, 29 Apr 2019 06:12:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8481 Advance rulings under GST, issued by State AARs per sections 95-106 and related rules, resolve classification, rate and supply characterization questions but have produced divergent orders; a centralized appellate authority has been approved to address conflicts. Recent rulings: cast iron brackets were classified as cast articles under Chapter 7325 due to casting process and iron predominance; supply of power between related captive units was held to be a supply of goods not job work; cured dried tobacco leaves were classified as unmanufactured tobacco under HSN 2401 but assigned to a different rate schedule entry; storage provided in third party godowns was treated as rental/leasing of non residential property. Articles Goods and Services Tax - GST Mon, 29 Apr 2019 06:12:02 +0530 https://www.taxtmi.com/article/detailed?id=8481