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muditgoyal-blog · 6 years

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.tg {border-collapse:collapse;border-spacing:0;} .tg td{font-family:Arial, sans-serif;font-size:14px;padding:10px 5px;border-style:solid;border-width:1px;overflow:hidden;word-break:normal;border-color:black;} .tg th{font-family:Arial, sans-serif;font-size:14px;font-weight:normal;padding:10px 5px;border-style:solid;border-width:1px;overflow:hidden;word-break:normal;border-color:black;} .tg .tg-yw4l{vertical-align:top} WEST BENGAL AUTHORITY FOR ADVANCE RULING GOODS AND SERVICE TAX 14 Beliaghata Road, Kolkata - 700015

Name of the applicant Photo Products Company Pvt Ltd Address 8/2 Sido Kanhu Dahar, Kolkata - 700069 GSTIN 19AABCP6285E1Z8 Case Number 09 of 2018 Date of application 06th March, 2018 Order No. & date 06/WBAAR/2018-19 dated 30/05/2018 Applicant's representative heard Sri Parag Kothari, Advocate

1. The Applicant is stated to be printing content supplied by the customers on photographic paper. An Advance Ruling is sought regarding the nature and classification of the activity - whether it is supply of goods or service and whether the activity carried out by the Applicant is taxable under HSN 4911 or SAC 9989. Advance Ruling is admissible on this question under section 97(2)(a) of the CGST/WBGST Act, 2017 (hereinafter the GST Act). The Applicant also declares that the issue raised in the application is not pending or decided in any proceedings under any provisions of the GST Act. The officer concerned raises no objection to the admission of the application. The Application is, therefore, admitted. 2. According to the Applicant, the customers who wish to publish posters, pictures, photographs, design layouts etc. provide the content as files on digital media such as CD, DVD, HDD or pen drive. The file is transferred to the printer through a computer and the printer exposes the contents of the file on to the photographic paper. Digital images so obtained on light sensitive photographic paper are further processed in photographic chemical. This activity from printing to processing is done either with Fuji Frontier Digital Minilab by means of laser exposure or with Durst Theta 76 HS Digital Printer by means of LED exposure, thereby transferring the content from an electronic device to printed material as per the customers' requirements. 3. Supply of printed pictures and photographs and similar items, reproduced with the aid of computer or any other device, is classifiable under Heading 4911 of the First Schedule of the Custom Tariff Act, 1975 (hereinafter referred to as the "the Tariff Act"), which is aligned to the GST Act for the purpose of classification. Heading 4911 of the Tariff Act classifies "Other [i.e. not earlier specified] printed matter, included printed pictures and photographs; such as Trade advertising material, Commercial catalogues and the like, printed Posters, Commercial catalogues, Printed inlay cards, Pictures, designs and photographs, Plan and drawings for architectural engineering, industrial, commercial, topographical or similar purpose reproduced with the aid of computer or any other device." From the description, it is clear that such classification concerns pre-printed materials or prints which are supplied as such. It, however, appears from the application and the argument of the Applicant at the time of Personal Hearing that the content of the printed matters referred to above, is not being supplied, but only printing service is being provided to the customers. In other words, the content of the printed matter is specific to the customer, and, neither is the matter pre-printed, nor has the Applicant any ownership to the content at any point of time, and, therefore, cannot transfer title of the above printed matters. Transfer of the title in goods is a supply of goods [Paragraph no. 1(a) of Schedule II to the GST Act]. Hence, transfer of ownership is an essential condition for supply of goods. The photo prints supplied by them to their customers are not marketable commodities in the open market and as goods they have no value to persons other than the specific customer who provides the input content. Hence, it is clear that, the printed material have no value as independent goods. The Applicant, therefore, cannot be said to be supplying goods classifiable under heading 4911 of the Tariff Act. 4. The Applicant refers to several judgments, which are claimed to have a bearing on this issue. A careful perusal of the judgments reveals that, most of them do not have any bearing to the instant case. In the case of State of Karnataka etc Vs. M/s PROLAB and Others, and in the case of C.K. Jideesh vs UOI activities of Photo Labs are considered to be "Works Contract". However, the activity of "Printing" does not come under "Works Contract" under Section 2(119) of the GST Act. Hence, the judgements are not found to be relevant to the instant case. In the case of Rainbow Colour Lab [(2000) 2 SCC 385] the Apex Court held that the dominant intention of the photo lab is provisioning service of printing where the supply of paper and chemicals are purely incidental. The Court held that the activity should be treated as "Service". 5. Hence, the Applicant is providing a service, namely, the service of printing and is liable to be classified under SAC 9989. In view of the foregoing we rule as under RULING The activity carried out by the Applicant "printing of photographs from media" is classifiable under SAC 9989. The activity carried on by the Applicant, thus is taxable at 12% under Serial No. 27 (i) of Notification No. 11/2017 - Central Tax (Rate) dated 28/06/2017 (1135 - FT dated 26/06/2017 of the State Tax), as stood amended vide Notification No. 31/2017 -Central Tax (Rate) dated 13/10/2017 (1795 - FT dated 13/10/2017 of the State Tax). This Ruling is valid subject to the provisions under Section 103 until and unless declared void under Section 104(1) of the GST Act. Sd- Sd- (VISHWANATH) (PARTHASARATHI DEY) Member Member West Bengal Advance Ruling Authority West Bengal Advance Ruling Authority

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dipshit-knight-blog1 · 6 years

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Easiest way to score highest in GRE!

Faculties look at a applicants profile. As you have done a great job in providing most of your 21, let's take your case. What do universities consider when assessing a profile: 67% in BE, your grade, is a mean score.

All sections, your GRE score are on the lower side. For MS in almost any engineering or science program, significance is placed by universities on Quants, subsequently AW, subsequently verbal. So score over 163--165 on Quants, at least 4.0 on AW and above the minimum required for verbal (which should be recorded on the universities website) or at the very least 1 standard deviation below the average (some universities list typical scores instead of minimal).

Position of your bachelor's university: A 60 percent in IIT is valued more than 90 percent in a Sido Kanhu Murmu University kind university.

SOP: This really is the center of your program. A written announcement can get you . A well-thought out SOP has the following qualities: It must be about you. Your story, your goals, your personality should shine throughout, reasons why you want to use to this specific university. Uniqueness gives rise to... Be genuine. Authenticity also comes in...

Depth. Concentrate on thickness, when thinking about your goals, the reasons you would like to apply to a college. The more you consider motives for each and every choice, the more real it's going to be. Keep asking yourself questions. Until you're happy with that do not settle on an answer. Get to the point where nobody can break through your reasoning for any decision. With depth comes... Specifics. Answer each question with details. Research if you can not answer a query. Learn why you want to go to a university or you would like to use to a level. Compose out details in...

Simple, effective language. There is no demand for Shakespearean English or literature. Keep it simple, clear and readily understandable while also being... Don't beat around. Write sharp paragraphs, get your point across quickly and move on to the next stage.

I have a detailed blog article about the must haves on your statement of intent. LOR: Just like a restaurant should have great reviews before you eat there, so do you to get into a fantastic university. It appears that you've got this covered. You are on the borderline for UF and UTD. Good luck!

Ruili, both the verbal and quantitative GRE scores have a range between 130 to 170 - average 150. So the average is 300. 302 is a color above average. In my opinion it wouldn't, alone, gain you entrance to a college that is fantastic to get a Master's in CS. Sorry!

But are you not quite late for admission in the Fall of 2015?

Best wishes.

On the following point which applies to several QUORA queries, see below on the confidentiality of GRE scores.

All GRE score consumers should know about the private nature of the scores and consent to keep their confidentiality. Institutional policies must be designed to ensure that confidentiality is maintained. For example, GRE scores should not be placed on documents sent outside the institution.

Well usually Universities don't declare this in advance. Its like we qualify and appear in India for IIT-JEE, should I score x in year 2016, it does not mean I will qualify in 2017. We refer to get an overall notion, and also prepare to score. Most of us talk more about scoring in GRE, because by that we're able to set goals, but its not the dent alone which matters. Unlike India, there happens that there is no cut off for all these universities. They publish a graph for qualifying standards. Actual rush starts after qualifying in that. Better the researches, schooling credentials etc, SOPwill be the chances. It might happen that a candidate with score 320 is refused and a candidate with score 305 is accepted. So a competitiveness of these profile issues is only one of those prerequisites.

But for generalizing and setting goals, 325+ is a very aggressive score that might get one to few of Top 10 to 20 Universities. Having a score 300 to 310, I think you'd be settling one of TOP 50 list although not with one of TOP 100 universities. So what things here more is PERCENTILE (Especially for Top 10 Faculties). However, it is derived in the score but every year percentile may vary with all precisely the score.

In summary, you must plan for Universities ranking 51 to 100, for Best 10 or 20 universities, so you should prepare and reappear. The majority of the candidates scoring 295+ undergo some University and succeed.

Usually again, a rating of 320 + is good for technology stream and 310 is good form Management stream. Disclaimer: This is only a general concept, in reality it may vary.

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discogodzillajesus-blog1 · 6 years

Text

How to score Highest in GRE?

Faculties look at a candidates profile. Let us take your case for instance as you have done a great job in providing most of your information.

What do universities consider when assessing a profile: 67 percent in BE, your grade, is an average score. Your GRE score, all segments are on the side. For MS in any science or engineering program, importance is placed by universities on Quants, subsequently AW, then verbal. So score over 163--165 on Quants, at least 4.0 on AW and above the minimum needed for verbal (which should be listed on the universities site) or in the minimum 1 standard deviation below the average (some universities list average scores rather than minimal).

Position of your bachelor's college: A 60% in IIT is valued more than 90% in a Sido Kanhu Murmu University type university.

SOP: This really is the heart of your application. A statement that is written can get you . A well-thought out SOP has the following attributes: It has to be on you. Your story, your objectives, your personality should shine through, reasons why you would like to apply to this particular university etc.. Be real. Authenticity also comes in... When thinking about your objectives concentrate on thickness. The more you consider reasons for every decision and each, the more real it will be. Keep asking your questions. Don't settle on a response until you're happy with it. Where no one can break through your justification for any choice, get to the point. With depth comes...

Specifics. Answer each question with details. Research, if you can not answer a query. Find out you want to apply to a particular level or why you want to go to a college. Compose out specifics in...

Simple, effective language. There is no demand for Shakespearean English or literature. Keep it simple, clean and easily comprehensible while also being... Don't beat around the bush. Write crisp sentences, get your point across quickly and proceed to the next point.

I've a detailed blog post about the must haves in your statement of intent. LOR: Much like a restaurant has to have great reviews before you eat there, so would you to enter a good university. It appears you've got this. You are on the borderline for UF and UTD. Good luck! So the joint average is 300. Thus 302 is a color above average. In my opinion it would not, alone, gain you entry to a college that is fantastic for a Master's in CS. Sorry!

But are you not quite late for entrance in the Fall of 2015?

On another point which applies to many QUORA queries, see below about the confidentiality of GRE scores.

All GRE score users should be aware of the confidential nature of the scores and consent to maintain their confidentiality. Institutional policies should be designed to ensure that confidentiality is preserved. By way of instance, GRE scores shouldn't be set on files sent outside the institution.

Well generally Colleges do not announce this in advance. Its like we qualify and appear for should I score x year 2016, it does not mean I will qualify in 2017 scoring x. We refer to acquire an overall notion, and also prepare to score more than cut off.

Most of us discuss more about scoring in GRE, due to that we're able to set goals, but its not the score alone which things. Unlike India, there happens that there is no cut for these universities. They publish a generalized chart for minimum qualifying criteria. After qualifying in that rush begins. Even better the research, education credentials etc, SOPare the chances. It may occur that a candidate with score 320 is denied and a candidate with score 305 is accepted. Therefore a competitiveness of the profile matters is one of those prerequisites. However, for generalizing and establishing aims, 325+ is a very competitive score which may get one to few of Top 10 to 20 Universities. I believe you would be settling one of TOP 50 list although not with one of TOP 100 universities. So what things here more is PERCENTILE (Especially for Top 10 Universities). But, it is derived from your score itself, but annually percentile may vary with the score.

In short, you must plan for Universities ranking 51 to 100, for Top 10 or even 20 universities, you should prepare and reappear. Most of the candidates scoring 295+ triumph and undergo some University.

Usually again, a score of 320 + is fantastic for engineering flow and 310 is good form Management stream.

Disclaimer: This is only a general concept, in fact it may change.

0 notes