S.N. State Applicant Name Question Order No. Dated PDF Section/SGST ACT
1 Maharashtra A Raymond Fasteners India Pvt. Ltd. The Maharasthra Appellate Authority for Advance Ruling set aside the Advance Ruling No. GST-ARA-47/2019-20/B-33, dated 17.03.2020, pronounced by the MAAR. Further hold that the impugned goods, i.e., Metal Nuts with metrical threading, Metal Nuts without metrical threading, and Metal Spring Nuts, will be considered as parts of motor vehicles falling under Chapter Heading from 87.01 to 87.05, and accordingly will merit classification under the Tariff Item 8708 99 00, as purported by the Appellant. Thus, the subject Appeal filed by the Department is allowed. MAH/AAAR/RS-SK/32/2020-21 Nov-2020 Download #
2 Maharashtra Madhurya Chemicals The Maharasthra Appellate Authority for Advance Ruling upheld the Ruling passed by the MAAR vide Order No. GST-ARA-33/2019-20/B-40, dated 18.03.2020, wherein it was held that the subject product, involved in the application, was rightly classified by the Appellant under chapter heading 2309, attracting ‘NIL’ rate as per Sl. No. 102 of the Notification No. 02/2017 C.T. (Rate), dated 28.6.2017, while in respect of the second question as to whether the impugned product can be treated as ‘waste of sugar manufacture, whether or not in the form of pellets under heading 2303’ attracting 5% of IGST (2.5% CGST + 2.5% SGST) as per Schedule I (Sl. No. 104) to the Notification No. 01/2017 - Central Tax (Rate), dated 28.06.2017, it was held by the MAAR that the said question would not come under the purview of the Advance Ruling in terms of Section 97(2) of the CGST Act, 2017, and therefore, is not liable to be answered. Thus, the appeal filed by the Appellant is, hereby, dismissed. MAH/AAAR/RS-SK/31/2020-21 Nov-2020 Download #
3 Maharashtra Apsara Co-operative Housing Society Ltd. The Maharasthra Appellate Authority for Advance Ruling upheld the Ruling passed by the Maharashtra Advance Ruling Authority, vide their Order No. GST-ARA-21/2019-20/B-34 dated 17.03.2020 and stated that the activities carried out by the Appellant would amount to supply in terms of Section 7(1)(a) of the CGST Act, 2017, and the same would be liable for GST subject to the condition that the monthly subscription/contribution charged by the society from its members is more than Rs. 7500/- per month per member and the annual aggregate turnover of the society by way of supplying of services and goods is also Rs. 20 lakhs or more. Further, their second question regarding correctness of the GST liability on the basis of the illustrative invoices cannot be answered on account of the above stated reasons. MAH/AAAR/RS-SK/28/2020-21 Nov-2020 Download #
4 Maharashtra NRB Hydraulics Pvt Ltd GST to be paid by whom on Scrap Generated at our Vendor Place to whom give work of Labour Job. GST/ARA/27/2019-20/B-120 , Mumbai Oct-2020 Download 03.12.2019
5 Karnataka Macro Media Digital Imaging Pvt Ltd The appellate authority for advance ruling set aside the ruling no NO.KAR ADRG 06/2020 dated 17/02/2020 passed by the Advance Ruling Authority and answer the questions of the Appellant as follows: (i) The transaction of printing of content provided by the customer, on Poly Vinyl Chloride (PVC) banners and supply of such printed trade advertisement material is supply of goods. (ii) The trade advertisements printed and supplied by the appellant is classifiable under Chapter Heading 4911 10 of the Customs Tariff Act and attracts GST rate of 12% in case of inter-state supplies and 6% CGST and 6% SGST in case of Intra state supplies vide Sl.No132 of Schedule II to Notification No. 1/2017-IT (Rate) & 1/2017-CT (Rate) both dated 28.06.2017 respectively. (iii) Not applicable since the transaction is held to be a supply of goods. 5/2020-21 Sep-2020 Download #
6 Rajasthan ARG Electricals Pvt. Ltd. Appeal by the party is rejected. It was held that the work undertaken by the appellant of AVVNL is an original work which is incidental or meant predominently for use of commerce, Industry or any other business or prefession. It was held that work of AVVNL undertaken by the appellantis not covered under Entry No. 3 (iv) (a) of the Notification No. 11/2017 (as amended) RAJ./AAAR/02/2020-21 Sep-2020 Download #
7 Maharashtra Vilas Chandanmal Gandhi The Maharashtra Appellate Authority confirmed the Maharashtra Advance Ruling Autority Order by holding that the sale of TDR/FSI would be leviable to GST under Heading 9972, at the rate of 18% (9% CGST + 9% SGST), as prescribed under the entry at Sl. No. 16 (iii) of Notification No. 11/2017 – Central Tax (Rate), dated 28-06-2017. MAH/AAAR/RS-SK/25/2020-21 Aug-2020 Download #
8 Maharashtra Liberty Translines The Maharashtra Appellate Authority confirmed the Maharashtra Advance Ruling Autority Order by holding that the activities of the Appellant would not be classified as GTA service under the Head 996791 as there cannot be two GTAs in the single transportation of the goods. MAH/AAAR/RS-SK/25/2020-21 Aug-2020 Download #
9 Karnataka Prragathi Steel Castings Pvt. Ltd Railway parts such as Couplers, Knuckle, Locks, Toggle, Yoke etc., manufactured and supplied by applicant to buyer Sanrok Enterprises (who in turn supply to Indian Railways after assembly) be classified under HSN 8607 or to be classified under HSN 7325 as other cast articles of Iron or Steel? KAR/ADRG/40/2020 Jul-2020 Download 97(2)(a)
10 Karnataka Kothiwale Tobacco Trading Company What is the classification and GST rate applicable on tobacco leaves procured directly from farmers, which are dried and crushed before selling by the farmers? KAR/ADRG/39/2020 Jul-2020 Download 97(2)(e)
11 Rajasthan Man Structurals (P) Ltd Whether GST is payable under Reverse Charge Mechanism (RCM) the salary paid to Directors of the company who is paid salary as per employment contract RAJ/AAR/2020-21/07 Jul-2020 Download 97(2)(e)
12 Rajasthan Crown Tours & Travelers Whether the rate of 5% under heading 9985(i) is applicable on transaction which the Applicant intents to undertake wherein a single invoice is raised in respect of all the services i.e. local transportation services along-with services like sightseeing, tour guide, elephant ride etc., provided by the Applicant to The Main Tour Operator RAJ/AAR/2020-21/06 Jul-2020 Download 97(2)(a)
13 Maharashtra Las Palmas Co-Op. Housing Society The Maharashtra Appellate Authority for Advance Ruling while upholding the ruling given by the Maharastra Advance Ruling Authority held that the Appellant will not be eligible to avail the ITC in respect of the lift installation charges paid to the lift contractor, in terms of section 16(2)(b) read with section 17(5)(c) and 17(5)(d) of the CGST Act, 2017. MAH/AAAR/RK-SK/24/2020-21 Jul-2020 Download #
14 Maharashtra Las Palmas Co-Op. Housing Society The Maharashtra Appellate Authority for Advance Ruling while upholding the ruling given by the Maharastra Advance Ruling Authority held that the Appellant will not be eligible to avail the ITC in respect of the lift installation charges paid to the lift contractor, in terms of section 16(2)(b) read with section 17(5)(c) and 17(5)(d) of the CGST Act, 2017. MAH/AAAR/RK-SK/24/2020-21 Jul-2020 Download #
15 Gujarat Nishith Vipinchandra Shah Q.1.What is the HSN Code and rate of tax for Plastic Mechanical Liquid Dispenser? GUJ/GAAR/R/34/2020 Jul-2020 Download 97(2)(a)
16 Gujarat Adarsh Plant Protect ltd Determination of the liability to pay tax on any goods or services or both.( ‘Sprayer pumps’ (manually operated), Stoves) GUJ/GAAR/R/19/2020 Jul-2020 Download 97(2)(e)
17 Gujarat DipakkumarRamjibhai Patel Whether supply of Fly Ash Bricks and Fly Ash Blocks are covered under Chapter heading 68159090 and liable to taxed @ 5% and @ 12% respectively under the GST Act? GUJ/GAAR/R/20/2020 Jul-2020 Download 97(2)(a) &(e)
18 Gujarat Global Vectra Helicorp ltd. determination of time and value of supply of goods or services or both GUJ/GAAR/R/21/2020 Jul-2020 Download 97(2)(c)
19 Gujarat Shivani Scientific Industries The product ‘Micromanipulator system’ manufactured and supplied by M/s. Shivani Scientific Industries pvt.ltd. is classifiable under Tariff item no.9011 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). The said product is covered under Entry No.184 of Schedule-IV of Notification No.01/2017-Central Tax (Rate) dated 28.06.2017 (upto 14.11.2017) and under Entry No.411F of Schedule-III of Notification No.01/2017-Central Tax (Rate) dated 28.06.2017 (as amended) (w.e.f. 15.11.2017) issued under the CGST Act, 2017. Applicability of the rate of GST on the said product would be 28% (14% SGST + 14% CGST) upto 14.11.2017 and 18% GST (9% SGST + 9% CGST) with effect from 15.11.2017. GUJ/GAAR/R/22/2020 Jul-2020 Download 97(2)(a)
20 Gujarat Novozymes South Asia pvt.ltd. The products ‘Rhyzomyx’ and ‘Rhyzomyco’ manufactured and supplied by M/s. Novozymes South Asia pvt. ltd., is covered under Entry Sr.No.61 of Schedule-II of Notification No.1/2017-Central Tax (Rate) dated 28.06.2017 of the CGST Act, 2017 on which rate of GST chargeable is 12% (6% SGST +6% CGST). GUJ/GAAR/R/23/2020 Jul-2020 Download 97(2)(a)
21 Gujarat Gujarat Ambuja Exports ltd. The product ‘Maize Bran’ manufactured and supplied by M/s. Gujarat Ambuja Exports ltd. is covered under Entry Sr.No.103A of Notification No.1/2017-Central Tax (Rate) dated 28.06.2017 of the CGST Act, 2017 on which rate of GST chargeable is 5% (2.5% SGST + 2.5% CGST). GUJ/GAAR/R/24/2020 Jul-2020 Download 97(2)(a) &(e)
22 Gujarat Oswal Industries ltd.( M/s. Nimba Nature Cure Village) The applicant M/s. Oswal Industries ltd. (M/s. Nimba Nature Cure Village) is not eligible to get the benefit of entry No.74 of exemption Notification No.12/2017-Central Tax (Rate) dated 28.06.2017. GUJ/GAAR/R/25/2020 Jul-2020 Download 97(2)(e)
23 Gujarat V 2 Realty Q.1. Whether selling of residential flats after date of completion certificate of commercial shops or after first occupancy in building is exempt supply? Q.2. Manner of reversal of ITC on expenses incurred upto date of completion certificate shops. Q.3. Manner of claiming ITC on expenses incurred after date of completion certificate of commercial shops. GUJ/GAAR/R/26/2020 Jul-2020 Download 97(2)(a) (c)&(d)
24 Gujarat Educational Initiative Pvt. Ltd. Whether the educational assessment examination (ASSET) with its variants) provided by the applicant to school/educational organization is exempted from payment of GST under Sr. No. 66(b)(iv) of the Not. No. 12/2017-CT (rate) dated 28.06.2017 and entry No. 69(b)(iv) of Not. No. 9/2017-Integrated Tax (Rate) dated 28.06.2017 as well as equivalent SGST Notification. GUJ/GAAR/R/27/2020 Jul-2020 Download 97(2)(b)
25 Gujarat Patrator Q.1. Is PATRATOR required to take GSTIN? Q.2. Is PATRATOR required to pay tax under GST Act? GUJ/GAAR/R/28/202 Jul-2020 Download 97(2)(e) &(f)
26 Gujarat Sayaji Industries Ltd. The product ‘Maize Bran’ manufactured and supplied by M/s. Sayaji Industries Ltd. is covered under Entry Sr.No.103A of Notification No.1/2017-Central Tax (Rate) dated 28.06.2017 of the CGST Act, 2017 on which rate of GST chargeable is 5% (2.5% SGST + 2.5% CGST). GUJ/GAAR/R/29/2020 Jul-2020 Download 97(2)(a) (b)&(c)
27 Gujarat AB N DhruvAutocraft (India) Pvt. 1.Whether the treatment or process of body building by fabrication and other processes carried out on chasis of motor vehicle owned by others is supply of services? 2.If the above stated activity of body building is considered as supply of service in terms of description given at paragraph 3 of Schedule II of the CGST Act, 2017 what will be the rate of GST applicable on such service? 3.What will be the service Code (tariff) for above stated activity of body building carried out on another person’s chasis of motor vehicle? 4.What would be the classification and applicable rate of tax for the activity of accident repairing job on the vehicle supplied by the owner for such job if a lump sum price is charged that includes cost of material and labour? 5.If the above stated activity of body building is not considered as supply of services, what will be the nature of this supply, tariff code and rate of GST for such supply? GUJ/GAAR/R/30/2020 Jul-2020 Download 97(2)(a) &(e)
28 Gujarat Dhirubhai Shah & Co. LLP The professional service for maintenance of accounts and allied items of work provided to SardarSarovar Narmada Nagar Limited (SSNNL ) { A Government of Gujarat undertaking) by the applicant is a taxable service under Section 9 (1) of The CGST Act, 2017 or exempted vide Sr. No.3 of Not. No. 12/2017-CT (Rate) dated 28.06.2017. GUJ/GAAR/R/31/2020 Jul-2020 Download 97(2)(a) (c)&(e)
29 Gujarat Giriraj Quarry Works Q.1 What is the classification of service provided in accordance with Notification 11/2017-CT (Rate) dated 28.06.2017 read with annexure attached to it, , for which royalty is being paid. Q.2 What is rate of GST on given services provided by State of Gujarat to Giriraj Quarry Works for which Royalty is being paid? GUJ/GAAR/R/32/2020 Jul-2020 Download 97(2)(a) &(e)
30 Gujarat Karma Buildcon 1.What will be the value of supply for the transaction of sale of residential/ commercial property with undivided rights of land? 2.In the case of construction of residential/commercial complex, the builder charges an amount which is inclusive of land or undivided share of land. As per Not No. 11/2017-CT (Rate) and 08/2017-I.T (Rate) both dated 28.06.2017 the land value is deemed to be one third (33.33%) of the total amount (i.e. value including land value) and GST is payable on balance amount. But in applicant’s case the value of Land is clearly ascertainable. In that case actual cost of Land can be deducted for the for the purpose of arriving at the taxable value of supply? GUJ/GAAR/R/33/2020 Jul-2020 Download 97(2)(a) (c)&(e)
31 Rajasthan Clay Craft (India) Pvt Ltd, Jaipu Appeal by the party was accepted. Remuneration paid to indepedent directors or those directors who are not the employee of the appellant is taxable in hands of the appellant on reverse charge basis. The part of the declared as salaries in the books of the appellant and subjected to TDS under Section 192 of the IT Act are not taxable. RAJ./AAAR/01/2020-21 Jul-2020 Download #
32 Bihar Uttar Bihar Gramin Bank Applicant is engaged in the business of banking as a regional Rural Bank. It accepts deposit from its customers. It is statutorily require to pay premium to Deposit Insurance and Credit Guarantee Corporation (In short "DICGC) on these deposits, on which GST is collected by the DICGC. Now the bank is availing and intends continue to avail credit of GST paid, as prescribed under respective GST Acts, as it is an inward supply for the purpose of its banking business. To avoid any future litigation, bank now seeks advance ruling, whether input credit of GST on this inward supply is just and proper under the GST law? ZD100720000011R Jun-2020 Download 97(2)(d)
33 Rajasthan Hazari Bagh Builders Pvt. Ltd. The Applicant Company is registered in the State of Rajasthan and having GSTIN in State of Rajasthan. The Applicant company has entered into a long term Lease Agreement of 99 years with RLDA for undertaking residential & commercial development along with development of financial infrastructure as on 08.11.2019. The Applicant Company paid a sum of Rs. 158657105.00 in parts by way of RTGS on separate days in the month of February, 2019 as Security deposit which, in case of breach is refundable after forfeiting the bid security deposited separately for both the Plots as per the terms of the lease agreement which is Rs. 3300000.00 for Plot A and of Rs. 5200000.00 for Plot B. The issue to be examined in the present case is whether the amount paid prior to 29.03.2019 in pursuance to the lease agreement of 99 years executed on 08.11.2019 are exempt from levy of GST or not; RAJ/AAR/2020-21/05 Jun-2020 Download 97(2)(a) & (b)
34 Goa Springfields (India) Distilleries 1.Hand Sanitizer is covered under following HSN Code & rate 30049087 – Antihypertensive drugs : Antibacterial formulations not elsewhere specified or included HS Code and Indian Harmonized System Code. Rate of GST is 12%. 2.The Minstry of Consumer Affairs, Food and Public Dirtribution, in a notification CG-DL-E13032020-218645 has classified Hand Sanitizers under the Essential Commodities Act, 1955 as an essential commodity and thus exempt from GST. GOA/GAAR/1 of 2020-21/530 Jun-2020 Download 97(2)(b)
35 Goa High Tech Refrigeration & Air Conditioning Industries 1.Fixing of Air conditioner & VRV system in Goa for a client (Recipient) registered outside Goa but not registered in Goa. Whether IGST or (SGST & CGST) rate applicable & whether billing B to C OR B To B 2.Suppling of Air conditioner to client (Recipient) registered outside Goa but not registered in Goa consisting of Air conditioner (28%) Copper pipe, Drain pipe, Electric cable etc (18%) and fixing rate (18%). These items can be supplied/Billed them separately under GST 3.Supplying of Air conditioner (28%) for residential house in Goa consisting of in case require additional item Copper pipe, Drain pipe, Electric cable etc (18%) and fixing rate (18%). Billing them separately is allowed/ok. 4.Can installation of Air conditioner (28%) can be done by sister concern or Third party to client based in Goa or Outside Goa @ (18%) GST for fixing. 5.Can composite Dealer raise Service Bill for Fixing of Air Conditioner & also what GST Rate applicable. 6.Whether stabilizer may or may not be sold with Air conditioner what is the Rate of GST Applicable on Stabilizer (18%) when it is Attached / Supplied with Air conditioner (28%) 7.Rate of GST on Centralized Air Conditioning Systems. For (works contract) Rate of GST on Split Air Conditioning System fixed in room. And Rate of GST on movable Air conditioning System. Client Registered in Goa or Client registered outside Goa. GOA/GAAR/5 of 2019-20/530 Jun-2020 Download 97(2)(e)
36 West Bengal lZ-Kartex named after P G Korobkov Ltd A foreign company has contracted for a long term repair and maintenance contrct for the equipment it supplied to Bharat Coking Coal Ltd. Whether it amounts to import of service is the question to be answered. 04/WBAAR/2020-21 Jun-2020 Download 97(2)(b)&(e)
37 West Bengal Swayam The applicant is a charitable trust engaged in extending legal, medical, psychological and financial support to the women surviving violence and sexual abuse. It often pays for the legal and medical expenses of these women. It wants to know whether it is liable to pay tax on reverse charge on such payments. 03/WBAAR/2020-21 Jun-2020 Download 97(2)(e)&(g)
38 West Bengal Mansi Oils and Grains Pvt Ltd The applicant is a corporate debtor in terms of the Insolvency and Bankruptcy Code, 2016 and now under liquidation. The applicant wants to know whether sale of assets by the liquidator is 'supply' and, if so, whether and how the liquidator should get herself registered. 02/WBAAR/2020-21 Jun-2020 Download 97(2)(f)&(g)
39 West Bengal The Leprosy Mission Trust lndia Whether the service of providing vocational training courses at its Vocational Training Centre, Bankura is exempt under Entry 66 of Notification No. 12/12017 - Central Tax (Rate) dated 28/06/2017 01/WBAAR/2020-21 Jun-2020 Download 97(2)(b)
40 Madhya Pradesh Atriwal Amusement Park 1.Whether we are eligible to take credit on Input Tax paid on Purchase of Water Slides? Water Slider are made up of Strong PVC. 2.Water Slider are installed on Steel and Civil Structure. Credit of Tax paid on Input goods and services used in construction of this support structure will be available or not? 3.Input Tax will be available or not on Goods and services used for area development and preparation of land on which water slides are erected. 4.Whether applicant will be eligible to take credit of Input Goods and Services used for construction of Swimming Pool/Wave Pool as water slides directly run into pools? MP/AAR/12/2020 Jun-2020 Download 97(2)(d)
41 Madhya Pradesh Agarwal Coal Corporation Pvt. Ltd. 1.Whether the Applicant is liable to discharge tax liability @ 18% on coal handling and distribution charges wherever supply of such services is intended to be made expressly to a customer or will the Applicant be entitled to charge GST at the rate of 5% as applicable on supply of coal ? 2.Will the applicant be entitled to utilize the input tax credit availed for discharging liability towards supply of coal and supply of coal handling and distribution charges? MP/AAR/11/2020 Jun-2020 Download 97(2)(b)
42 Madhya Pradesh Jabalpur Hotels Private Limited Input credit on Purchase of Lift would be available to Hotel as it has been used in the course or for the furtherance of business.Input credit on Purchase of Lift would be available to Hotel as it has been used in the course or for the furtherance of business. MP/AAR/10/2020 Jun-2020 Download 97(2)(d)
43 Maharashtra Vijay Baburao Shirke The Appellant Authority set aside the advance ruling issued by AAR, and hold that prize money/ stakes will not be subject to GST in the absence of any supply. Accordingly, the Applicant- Respondent is also not entitled to avail any ITC in accordance with the provisions of section 17 (2) of the CGST Act, 2017. MAH/AAAR/RK-SK/23/2019-20 Jun-2020 Download #
44 Maharashtra Vijay Baburao Shirke The Appellant Authority set aside the advance ruling issued by AAR, and hold that prize money/ stakes will not be subject to GST in the absence of any supply. Accordingly, the Applicant- Respondent is also not entitled to avail any ITC in accordance with the provisions of section 17 (2) of the CGST Act, 2017. MAH/AAAR/RK-SK/23/2019-20 Jun-2020 Download #
45 Madhya Pradesh VE Commercial Vehicles Ltd 1.The chassis is originally manufactured by one of the unit of the applicant registered separately as distinct person under GST Act and sold to provider of chassis receiving the chassis for fabrication of body? The chassis is originally manufactured by some other OEM and sold to provider of chassis before receiving the chassis for fabrication of body? MP/AAR/09/2020 Jun-2020 Download 97(2)(a)
46 Uttarakhand Uttarakhand Forest Development Corporation What will be the applicable rate of GST on Royalty payable to Government of Uttarakhand under RCM in respect of Reta, Bazri and Boulder extracted as per permission of Government authorities and sales are made under GST rate i.e. 5%? UK-AAR-02/2020-21 May-2020 Download 97(2)(b)
47 Uttarakhand Uttarakhand Forest Development Corporation 1.Whether a person, unregistered with GST, providing road transport service by his own truck, to the applicant, will be treated as GTA for RCM under GST? 2.Will issuance of E-Way Bill, form 2.1 and 3.3 by or to road transporter who is unregistered with GST, providing road transport service by his own truck, be treated as consignment note for RCM-GST purpose? It is to be made clear here that the road transporter does not issue any consignment note of goods carried by him except signing form 2.1 & 3.3 as stated above. 3.Whether a person, unregistered with GST, providing road transport service by hiring trucks from third party, to the applicant, will be treated as GTA for RCM under GST? 4.Will issuance of E-Way Bill, form 2.1 and 3.3 by or to road transporter who is unregistered with GST, providing road transport service by hiring trucks from third party, be treated as consignment note for RCM-GST purpose? It is to be made clear here that the road transporter does not issue any consignment note of goods carried by him except signing form 2.1 & 3.3 as stated above. UK-AAR-01/2020-21 May-2020 Download 97(2)(b) & (e)
48 Karnataka ID Fresh Food (India) Pvt. Ltd Whether the preparation of Whole Wheat parota and Malabar parota be classified under Chapter heading 1905, attracting GST at the rate of 5%? KAR/ADRG/38/2020 May-2020 Download 97(2)(a) & (b)
49 Karnataka NCS Pearson INC 1.Whether the service provided for type 2 test (the specified service) classifies as ‘Online Information and Database Retrieval Services’? 2.If the type 2 test provided by the applicant does not qualify as ‘Online Information and Database Retrieval Services’, whether the applicant is liable to pay integrated tax on the supply of said services to non-taxable online recipients in India? 3.Whether the service provided for type 3 test (the specified service) classifies as ‘Online Information and Database Retrieval Services’? 4.If the type 3 test provided by the applicant does not qualify as ‘Online Information and Database Retrieval Services’, whether the applicant is liable to pay integrated tax on the supply of said services to non-taxable online recipients in India? KAR/ADRG/37/2020 May-2020 Download 97(2)(a)
50 Karnataka Mahalakshmi Mahila Sangha We are providing catering services to educational institutions sponsored by State/ Central / Union territory which is exempted services under Sl. No. 66 of the Notification No.12/2017-Central Tax (Rate) dated 28.06.2017. As per Circular 65/39/2018, TDS under GST is applicable only for taxable supply contracts and as we are the exempted service provider. TDS is not applicable for our services (HSN Code 9992) KAR/ADRG/36/2020 May-2020 Download 97(2)(b)
51 Karnataka Dolphine Die Cast (P) Ltd a) Whether the applicant raise the tax invoice addressed to the foreign buyer and delivery to applicant works by paying output GST and claiming back by the applicant as input GST? OR b) Whether applicant raise self-invoice by paying the output GST and claiming back by the applicant as input GST? OR c) Whether the applicant raise the tax invoice addressed to the foreign buyer by paying the output GST under reverse charge mechanism? OR d) Applicant seeks the procedure to be followed under GST Act for discharging GST liability. KAR/ADRG/35/2020 May-2020 Download 97(2)(e)
52 Karnataka Hombale Constructions and Estates Private Limited Whether applicant should charge GST @12 % for service provided to NCBS as per Notification No 24/2017 Central Tax (Rate) dated 21-09-2017 ? KAR/ADRG/34/2020 May-2020 Download 97(2)(b)
53 Karnataka LSquare Eco Products Pvt Ltd Whether the HSN code applicable for kraft paper made honeycomb boards be 48081000 or 48089000? KAR/ADRG/33/2020 May-2020 Download 97(2)(a)
54 Karnataka Sai Motors Whether he can bill the scooter at 5% GST under HSN 8713 along with retro-fitment and it shall not restrict any input tax credit on purchase of vehicle under HSN 8711 at 28% GST KAR/ADRG/32/2020 May-2020 Download 97(2)(d) & (e)
55 Kerala M/s. Sun Polymers Agricultural implements used for rubber tapping such as spouts, cup holders and collection cups are exempted from GST KER/86/2020 May-2020 Download #
56 Kerala M/s. MATHA TIMBER INDUSTRIES Agricultural implements namely latex collection cup, made of plastic, used exclusively for collection of rubber latex is exempted from GST KER/85/2019 May-2020 Download #
57 Kerala M/s. THADICKAL TRADING COMPANY Agricultural implements namely latex collection cup, made of plastic, used exclusively for collection of rubber latex is exempted from GST KER/83/2019 May-2020 Download #
58 Kerala M/s. Cochin Port Trust Advance Ruling regarding services rendered as per MoU between Cochin Port Trust and National Technical Research Organisation of the Government of India KER/82/202020-05-2020 May-2020 Download #
59 Kerala M/s. Pala Marketing Co-operative Society Ltd Agricultural implements namely latex collection cup, made of plastic, used exclusively for collection of rubber latex is exempted from GST KER/81/2019 May-2020 Download #
60 Kerala M/s. Dynamic Techno Medicals Pvt. Ltd. Advance Ruling regarding Silicone Insole and Heel Cushion KER/79/2020 May-2020 Download #
61 Kerala M/s. ZODIAC PLASTICS Agricultural implements namely latex collection cups used for collection of rubber latex is exempted from GST KER/78/2019 May-2020 Download #
62 Kerala M/s. Logic Management Training Institutes Pvt. Ltd. Advance Ruling regarding applicability of GST against the services rendered by the applicant KER/7612019 May-2020 Download #
63 Kerala M/s. KOCHI METRO RAIL LTD The services rendered by the applicant to the Government of Kerala as executing and operating agency of the integrated water transport project is exempted from GST. KER/75/2019 May-2020 Download #
64 Kerala George Jacob Services relating to rearing of all life forms of animals by way of renting or leasing of vacant land is eligible for GST exemption. KER/95/2020 May-2020 Download #
65 Kerala M/s. Dynamic Techno Medicals Pvt. Ltd. Cast Protector falls under ‘Other articles of plastics and articles of other materials of headings 3901 to 3914 -Other’ KER/94/2020 May-2020 Download #
66 Kerala M/s. HABITAT TECHNOLOGY GROUP The services provided for construction of low cost housing units is liable to GST @ 12%. KER/93/2020 May-2020 Download #
67 Kerala M/s. The Knanaya Multi Purpose Co-operative Credit Society Ltd. 1. The applicant is considered as a financial institution as envisaged under Section 17(4) of the CGST Act. 2. The applicant is eligible for availing the option provided under Section 17(4) of the CGST Act which prescribes to avail an amount equal to 50% of eligible credit of input tax, on inputs, capital goods and input services in that month and the rest shall lapse. KER/91/2020 May-2020 Download #
68 Kerala M/s. Shriram EPC Limited Applicability of sub-section (2) of Section 97 of the CGST/SGST Act, 2017 KER/89/2020 May-2020 Download #
69 Kerala M/s. Ray Constructions Ltd. The services provided by the applicant attract GST @ 12% KER/87/2020 May-2020 Download #
70 Kerala M/s. Eco Wood Private Limited Manufacture of PVC Tufted Coir Mats / Mattings / Floor coverings by the process of embedding coir yarn into PVC is liable to GST @ 12% KER/84/2020 May-2020 Download #
71 Gujarat A. B. Enterprise Whether the applicant is eligible to claim exemption benefit under Sr.No.3 of Notification No.12/2017-Central Tax (Rate) dated 28.06.2017 for Pure services (supply of manpower, security service) provided to Central Government, State Government, Local Authorities, Governmental Authorities GUJ/GAAR/R/18/2020 May-2020 Download 97(2)(b) & (e)
72 Gujarat Shree Mohit Rameshpal Gupta What is tax rate of SGST and CGST under Goods and Service Tax Act? And which HSN code will apply? GUJ/GAAR/R/17/2020 May-2020 Download 97(2)(a)
73 Gujarat Shree Hari Engineers & Contractors Whether the Contract with Railtel Corporation of India ltd. will fall under the Notification 24/2017-Central Tax (Rate) Sr.No.3(iv)-Construction Service or Original Work to Government Authority, and the rate of tax applicable be 12%? GUJ/GAAR/R/16/2020 May-2020 Download 97(2)(b)
74 Gujarat Navbharat LPG Bottling Company 1.Determination of the liability to pay Tax on sales of Gas sold in Bottle to Commercial Customer and Gas sold in Bottle to Domestic Customer. 2.Entire I.T.C. @ 18% eligible on Purchases of LPG Gas (bulk) through Tanker? GUJ/GAAR/R/15/2020 May-2020 Download 97(2)(a) & (b)
75 Gujarat Amba Township pvt.ltd., Basement Whether, under given facts and circumstances, is benefit of reduced rate as provided under Entry Number 3(v)(da) of the Notification No.11/2017-Central Tax (Rate) as amended by Notification No.01/2018-Central Tax (Rate) dated 25.01.2018, available to the applicant for houses constructed with a carpet area of 60 square metres per house?” GUJ/GAAR/R/14/2020 May-2020 Download 97(2)(b) & (e)
76 Gujarat Shreeji Shipping 1.Whether the service of transportation of goods from Magdalla Port, Surat to its General Lighterage Area of Magdalla Port (From where the Mother Vessel are anchored) or vice versa, is covered under exemption contained at Sr. No. 18 of Notification No. 12/2017-Central Tax (Rate)? 2.Whether the service of above transportation falls in the definition of ‘Inland waterways’? GUJ/GAAR/R/13/2020 May-2020 Download 97(2)(b) & (e)
77 Gujarat Siddhi Marine Services LLP 1.Whether the service of transportation of goods from Magdalla Port, Surat to its General Lighterage Area of Magdalla Port (From where the Mother Vessel are anchored) or vice versa, is covered under exemption contained at Sr. No. 18 of Notification No. 12/2017-Central Tax (Rate)? 2.Whether the service of above transportation falls in the definition of ‘Inland waterways’? Applicability of a notification issued under provisions of CGST Act (works contract for units processing milk(dairy) GUJ/GAAR/R/12/2020 May-2020 Download 97(2)(b) & (e)
78 Gujarat Shree Dipesh Anilkumar Naik Whether GST is applicable on sale of plot of land for which, as per the requirement of approved by the respective authority (i.e. Jilla Panchayat), Primary amenities such as, Drainage line, Water line, Electricity line, Land levelling etc. are to be provided by the applicant? GUJ/GAAR/R/11/2020 May-2020 Download 97(2)(g)
79 Gujarat Shree Sawai Manoharlal Rathi 1.Whether Interest received in form of PPF would be considered for the purpose of calculating the threshold limit of Rs.20.00 Lakh for registration under GST Law? 2.Whether Interest received on Personal Loans and Advanced to family/friends would be considered for the purpose of calculating the threshold limit of Rs.20.00 Lakh for registration under GST Law? 3.Whether Interest received on Saving Bank Account would be considered for the purpose of calculating the threshold limit of Rs.20.00 Lakh for registration under GST Law? GUJ/GAAR/R/10/2020 May-2020 Download 97(2)(e)
80 Gujarat Raj Quarry Works 1.Classification of goods and/or services or both (Quarry works activity of mining of ‘BLACKTRAP’ material used for concrete mixing for which Royalty is being paid ? 2.what is the Rate of GST on given services provided by State of Gujarat to M/S Raj Quarry works for which Royalty is being paid? Whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results to a supply of goods or services or both, within the meaning of that term. GUJ/GAAR/R/09/2020 May-2020 Download 97(2)(a) (e) & (g)
81 Gujarat Nagri Eye Research Foundation. 1.whether applicant is required to be registered Medical Store run by Charitable Trust? 2.whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term. (lower rate) GUJ/GAAR/R/08/2020 May-2020 Download 97(2)(f) & (g)
82 Gujarat NEC Technologies India Pvt. Ltd. 1.Classification of any goods or Services or both ? 2.Applicability of a notification issued under provisions of The Act. 3.Determination of the liability to pay tax on any goods or services or both ? (works contract ,composite supply ,HSN Code fall under 8470 or 9954?) GUJ/GAAR/R/07/2020 May-2020 Download 97(2)(a) (b) & (e)
83 Himachal Pradesh Prasar Broadcasting Corporation of India The Applicant sought Advance Ruling on following questions: 1. Applicable GST rate on renting of motor cab service. 2. Whether ITC will be available to the recepient on the renting of motor cab service for transporation of employees? HP-AAR-1/2020 May-2020 Download 97(2)(e)
84 Rajasthan ARG Electricals Pvt. Ltd. 1.Whether the contract entered into with AVVNL as per the work orders combine of supply, erection, testing and commissioning of materials/equipments for providing rural electricity infrastructure qualifies as a supply for work contract under Section 2(119) of the CGST Act? 2.If Yes, whether such supply, erection, testing and commissioning of materials/equipments for providing rural electricity infrastructure made to AVVNL would be taxable at the rate of 12% in terms of Sr. No. 3(vi)(a) of the Notification No.11/2017- Central Tax (Rate) dated 28.06.2017 as amended w. e. f. 25.01.2018? RAJ/AAR/2020-21/04 May-2020 Download 97(2)(e)
85 Rajasthan KSC Buildcon Private Limited As per the said work order, applicant have signed a contract agreement for development work of mines including the earthwork of drilling, excavation, removal, transportation of green marble/serpentine and dumping of waste material. Also, we need to build the roads for the movement of vehicles and are also responsible for safe maintenance of the haul roads and have to deploy necessary personnel from our own or through some external agency for the same. We also need to deploy necessary mining machinery viz IR, Poclain, JCB, Loader, Trucks along with operation & maintenance personnel and complete labour. RAJ/AAR/2020-21/03 May-2020 Download 97(2)(a) & (f)
86 Andhra Pradesh Halliburton Offshore Services Inc. (LIH) 1.Whether reimbursement received towards LIH equipment can be considered as a supply as per Section 7 of the CGST Act, 2017 and hence, liable to GST? 2.If reimbursement received towards LIH equipment can be considered as supply and liable to GST, what would be the classification and the rate of GST applicable on such supply? Whether the same would be treated as “agreeing to tolerate an act” as per clause 5(e) of Schedule II of the CGST Act, 2017 and subject to GST at the rate of 18% or the same would be treated as a composite supply of works contract service (as a part of main service under the Contract)and thus, GST can be charged at the rate of 12% equivalent to the GST rate applicable for supply of composite works contract services? AAR No.16/AP/GST/2020 May-2020 Download 97(2)(a) & (e)
87 Andhra Pradesh Halliburton Offshore Services Inc.(Oil India) 1.Whether the supply of mud engineering services along with supply of imported mud chemicals and additives provided on consumption basis by the Applicant under the Contract qualify as composite supply. 2.If answer to Para (a) is yes, then whether the supplies made under the Contract merits classification under Entry 9986 (ii) - Service of exploration, mining or drilling of petroleum crude or natural gas or both and subject to GST at the rate of 12%/18% as the case may be. 3.If the answer to Para (a) is no, then whether such supply of mud chemicals and additives on consumption basis at OIL India’s location in India provided under the Contract qualify for concessional GST rate of 5% against an Essentiality Certificate (‘EC’) under Notification No. 50/2017-Customs dated 30 June 2017. AAR No.15/AP/GST/2020 May-2020 Download 97(2)(a)
88 Andhra Pradesh Consulting Engineers Group Limited Whether the ‘Project Management Consultancy’ services provided to Andhra Pradesh Panchayat Raj Engineering Department for Andhra Pradesh Rural Road Project (APRRP) for Road Construction can be termed as ‘Pure Services’ as referred in Sl. No. 3 – (Chapter 99) of Table mentioned in Notification No. 12/2017 – Central Tax (Rate) Dated 28/06/2017 and accordingly eligible for exemption from Central Goods and Service Tax and Sl. No. 3 – (Chapter 99) of Table mentioned in G.O.Ms.No.588 –(Andhra Pradesh) State Tax (Rate) Dated 12/12/2017 and accordingly eligible for exemption from Andhra Pradesh Goods and Service Tax. AAR No.17/AP/GST/2020 May-2020 Download 13.05.2020
89 Rajasthan Kalani Infrastructure Pvt. Ltd., Kota (Raj.) Appeal by the party is rejected and Advance Ruling pronounced by AAR is upheld. The appellant is supplying various services like supply of food, TV in dining hall, playroom, gym, housekeeping of entire hostel premises, room cleaning and washing/ dry-cleaning of bed sheets and linen of rooms along with hostel acoomodation service. AAAR is of the view that supply of various other services with hostel accomodation service is not naturally bundled in normal course of business. Each service is an independant service and can be supplied separately RAJ./AAAR/07/2019-20 May-2020 Download #
90 Rajasthan Sarda Bio Polymers Pvt. Ltd. The applicant is engaged in manufacture of Psyllium Husk Powder in Pali having GST registration number 08AARCS9529A1ZZ. The applicant intends to seek clarification on the classification and rate of GST applicable on the Psyllium Husk Powder. RAJ/AAR/2020-21/02 May-2020 Download 97(2)(a)
91 Rajasthan Sunil Kumar Gehlot (Sunil Kumar & Co.) The applicant is engaged in manufacture of hair dye powder in Sojat city and is having GST registration number 08AAUHS7425M1Z6. The applicant intends to manufacture mehandi/henna powder in future and so wish to seek clarification on the classification and rate of GST applicable on the mehandi/henna powder. RAJ/AAR/2020-21/01 May-2020 Download 97(2)(a)
92 Andhra Pradesh Leprosy Mission Trust India Whether services provided under vocational training courses recognised by National Council for Vocational Training (NCVT) is exempted either under Entry No.64 of exemptions list of Goods and Services Tax Act, 2017 or under Educational Institution defined under Notification 12/Central Tax (Rate)? AAR No. 14 /AP/GST/2020 May-2020 Download 97(2)(b)
93 Andhra Pradesh Ushabala Chits Private Limited 1.Whether the interest/penalty collected for delay in payment of monthly subscription by the members forms a supply under GST? 2.If the said interest/penalty is a supply, what is the classification and rate of duty applicable on the said supply? AAR No.13/AP/GST/2020 May-2020 Download 97(2)(g)
94 Andhra Pradesh Lakshmi Tulasi Quality Fuels The applicant seeks advance ruling on whether she is eligible for the exemption from payment of GST on the monthly rentals received by her on lease of her residential building at Telangana to D-Twelve Spaces Private Limited, as per Sl.No.13 of the Notification No.9/2017 Dt:28-6-2017. AAR No. 12 /AP/GST/2020 May-2020 Download 97(2)(b)
95 Andhra Pradesh Pulluri Mining & Logistics Private Limited The applicant seeks advance ruling on Whether the HSD Oil issued free of cost by the service recipient to the applicant would form part of value of supply of service by the applicant as per Section 15 of the CGST Act, 2017? And more particularly under sub-section (2) (b) of Section 15 of the CGST Act”. AAR No.11/AP/GST/2020 May-2020 Download 97(2)(c)
96 Andhra Pradesh Zigma Global Environ Solutions Private Limited 1.Classification of the services provided by the Applicant. 2.Whether services provided by the Applicant are exempted under Sl.No.3 of Notification 12/2017 dated 28.07.2017 as amended? 3.Whether the service recipient i.e., M/s. Tirupati Smart City Corporation is a “Governmental Authority” as per the definition of Notification No:12/2017 Central Tax (Rate) dt:28.06.2017. 4.Whether the Governmental Authority is liable to deduct TDS as per the provisions of section for the services rendered as state in the Application? AAR No.10/AP/GST/2020 May-2020 Download 97(2)(b) & (e)
97 Andhra Pradesh Andhra Pradesh State Road Transport Corporation 1.Whether the services of APSRTC giving Non Air Conditioned Buses on contract for the occasions of marriages, functions etc, for transportation of employees and students of other organizations/Department, for different purposes like, transportation of passengers to Sabarimala, transporting of public to the places where meetings conducted by political parties and to the places like Polavaram project, are covered under contract carriage as specified vide Serial No 15 of notification 12/2017; 2.Whether the APSRTC, being a public sector undertaking, whose books of accounts are subjected to CAG of India or an auditor appointed for auditing the accounts of local authorities under any law for the time being in force, is it required to file reconciliation statement in FORM-GSTR-9C as per proviso to Section 35(5) of the GST Act,2017. AAR No. 9/AP/GST/2020 May-2020 Download 97(2)(e)
98 Karnataka The Nursery Men Co-Operative Society The appellate authority for advance ruling uphold the ruling passed under section 98(4) of the CGST Act 2017 vide NO.KAR ADRG 81/2019 dated 30-09-2019 i.e. Contention of the appeallant is dismissed on all accounts. KAR/AAAR/Appeal-20/2020-21 May-2020 Download #
99 Karnataka Maarq Spaces Private Limited The appellate authority for advance ruling uphold the ruling passed under section 98(4) of the CGST Act 2017 vide NO.KAR ADRG 119/2019 dated 30-09-2019 i.e. Contention of the appeallant is dismissed on all accounts. KAR/AAAR/Appeal-19/2020-21 May-2020 Download #
100 Karnataka Biocon Limited (DTA) Whether the sale of Micafungin sodium by the DTA unit of the applicant is covered under Serial No.114 of Entry No.180 of the Notification No.1/2017-Central Tax (Rate) dated 28.06.2017 and therefore, is leviable to GST at the rate of 5%? KAR/ADRG/31/2020 May-2020 Download 97(2)(a) & (b)
101 Karnataka Anil Kumar Agrawal a) Partner's salary as partner from my partnership firm, b) Salary as director from Private Limited company c) Interest income on partners fixed capital credited to partner's capital account d) Interest income on partners variable capital credited to partner's capital account e) Interest received on loan given, f) Interest received on advance given g) Interest accumulated along with deposit/ fixed deposit h) Interest income received on deposit/ fixed deposit i) Interest received on Debentures j) Interest accumulated on debentures k) Interest on Post office deposits l) Interest income on National Savings certificate (NSCs) m) Interest income credited on PF account n) Accumulated Interest (along with principal) received on closure of PF account. o) Interest income on PPF p) Interest income on National Pension Scheme (NPS) q) Receipt of maturity proceeds of life insurance policies r) Dividend on shares s) Rent on Commercial Property t) Residential Rent u) Capital gain /loss on sale of shares KAR/ADRG/30/2020 May-2020 Download 97(2)(c) & (f)
102 Karnataka Sri Malai Mahadeshwara Swamy Kshethra Development Authority 1.The Authority has floated tenders for collection of vehicle entry fees, which is an access to temple premises. The highest bidding was at Rs.56,08,077-00. The Authority wants to know whether KGST/ CGST has to be collected on the said amount. 2.The Authority sells laddoos, kallu sakkare, Thirtha Prasada, Cloth bags, and other articles beginning from Rs.5/- up to Rs.100/-. Whether KGST / CGST has to be collected on the same. 3.The Authority has approximately 100 shops which are given on lease through auction. Once in a year the Authority conducts public auction and the highest bidder is permitted to run the shop for a year. Whether KGST / CGST has to be collected on the same. 4.The Authority also conducts e-procurement auction for the service of tonsuring the heads of the devotees. The highest bidder is given the right to collect fees for tonsuring the head. Whether KGST / CGST has to be collected on the tendered amount. 5.The Authority has 16 Cottages/ rooms with 242 rooms which are given on rent and collects “vasathi nidhi kanike”. The Kanike ranges between Rs.130 and Rs.750. Whether KGST / CGST has to be collected on the same. 6.The Authority collects seva fees and Utsava Fees ranging from Rs.50/- to Rs.15,000-00 which are in the nature of religious activities. Whether KGST / CGST has to be collected on the same. 7.The Authority also collects “Special Darshan Fees” of Rs.100, Rs.150, and Rs.300 for darshan of Malai Mahadeshwara Swamy. Whether KGST / CGST has to be collected on the same. 8.The Authority runs one Kalyana Mandapa at Kollegal, in Chamarajanagar District. The right to collect service charges is through tender cum auction. The highest bidder is permitted to collect service charges. Whether KGST / CGST has to be collected on the same. 9.The Authority also runs a Kalyana Mantapa at M.M.Hills and the rent charged per day is at Rs.5000-00. Whether KGST / CGST has to be collected on the same. 10.The Authority floats tenders for collection of Vahana Pooja in front of the temple. The highest bidder is given the right to collect the charges. Whether KGST / CGST has to be collected on the same. 11.The Authority is collecting vehicle entry fees which is an access to temple premises. Whether such collection of entry fee is liable to KGST / CGST may be clarified. 12.The Authority wants to float tenders for similar such activities in future. Whether the rights given on tender or auction is liable to CGST/ KGST may be clarified.” KAR/ADRG/29/2020 Apr-2020 Download 97(2)(a)(b)(e) & (h)
103 Tamil Nadu INVENTAA LED Lights Private Limited 1.What is the applicable GST Tariff code and GST rate for the supply of patent-applied LED stem (long bulb) with fittings when both are manufactured in the applicant’s factory and supplied as a single unit? 2.Is it a composite supply or a mixed supply? TN/21/AAR/2020 Apr-2020 Download 97(2)(a)
104 Tamil Nadu Rajesh Rama Varma a. Type of Service (Export or domestic) b. Tax Liability Determination. c. Admissibility of refund on taxes paid TN/20/AAR/2020 Apr-2020 Download 97(2)(g)
105 Karnataka Emphatic Trading Centre Whether he is eligible to be in the composition scheme as his aggregate turnover is much less than Rs.50,00,000-00? Whether the rate of composition tax applicable is 1% for the turnover of goods (sales) and 6% for the turnover of service (rent). The two separate taxes amounts to be totaled and paid or is it 6% as a whole for the aggregate turnover of goods and service turnover that is to be paid? KAR/ADRG/28/2020 Apr-2020 Download 97 (2) (b)
106 Karnataka Sri Bhagyalakshmi Trading Corporation a) What is the applicable rate of tax (GST) on parched / puffed gram (Hurigadale / Putani)? KAR/ADRG/27/2020 Apr-2020 Download 97 (2) (a) (b)
107 Karnataka Ideal Industrial Synergy Solutions Private Limited Whether selling of religious books attracts GST? a). If taxable, what would be the rate of GST and HSN Code? b). If exempted, the category of exempted goods and HSN Code? KAR/ADRG/26/2020 Apr-2020 Download 97 (2) (e)
108 Karnataka Solize India Technologies Private Limited 1.Whether software supplied by the applicant qualifies to be treated as Computer software resulting in Supply of goods? 2.Whether the benefits of Notifications No. 45/2017-Central Tax (Rate) and 47/2017-Integrated Tax (Rate) dated 14.11.17 are applicable to the supplies made to the institutions given in the notification? KAR/ADRG/25/2020 Apr-2020 Download 97 (2) (a) (b)
109 Karnataka DKMS BMST Foundation India Whether in the facts and circumstances of the case, DKMS BMST Foundation India is liable to pay Integrated Goods and Services Tax on the Human Leukocyte Antigen (‘HLA’) testing services performed by the overseas laboratory outside India on the Human Buccal Swabs sent by DKMS-BMST from India? Later at the time of personal hearing, he has modified the question and sought the advance ruling on the following questions: 1.from the overseas laboratory falls under the definition of health care services by a clinical establishment, thereby exempt from the tax leviable thereon and accordingly not taxable in the hands of DKMS-BMST/ 2.Notwithstanding the outcome of Question 1, whether in the facts and circumstances of the case, DKMS BMST Foundation India (‘DKMS BMST’) is liable to pay Integrated Goods and Services Tax on the testing services performed by the overseas laboratory outside India on the Human Buccal Swabs sent by DKMS BMST from India? KAR/ADRG/24/2020 Apr-2020 Download 97 (2) (e)
110 Karnataka Sri Basaveshwara Corporation Rate of tax on sale of Poha Bran or Avalakki Bran or Bran of beaten rice which supplied to cattle feed manufacturing units KAR/ADRG/23/2020 Apr-2020 Download 97 (2) (e)
111 Karnataka Chamundeshwari Electricity Supply Corporation Limited QUESTION PERTAINS TO ADMINSTRATION- FEES/AMOUNT COLLECED FOR ADMINSTRTION RELATED SUPPLY (full details please refer ruling orders pdf in Download ) KAR/ADRG/22/2020 Apr-2020 Download 97(2)(e)
112 Karnataka San Engineering & Locomotive Ccompany Limited Whether the supply of powerpacks, freight and insurance service and commissioning/ installation services as per the Purchase Order 08/16/2730/1838/f dated 05.11.2016 has to be treated as “Composite Supply” as defined in section 2(30) of CGST Act, 2017 read with section 8(a) of CGST Act, 2017 or freight and insurance service and commissioning / Installation can be treated independent of supply of power packs given that installation and commissioning takes place after 4-5 months of supply of power packs. KAR/ADRG/21/2020 Apr-2020 Download 97(2)(e)
113 Tamil Nadu A.M. Abdul Rahman Rowther & Co (Nizam Tobacco Factory) 1.Classification of Goods 2. Applicability of Notification 01/2017 Comp.Cess(Rate) TN/19/AAR/2020 Apr-2020 Download 97(2)(a)
114 Tamil Nadu Johnsons Lift Private Limited Whether Sl.No. 3(v)(b) of Notfn. 11/2017-CT (Rate) is available when such building consists of more than one residential unit and falls under the definition of "residential complex"when (a).such building consist of more than one residential unit TN/18/AAR/2020 Apr-2020 Download 97(2)(b)
115 Tamil Nadu Global Textile Alliance India Pvt Ltd What is the correct classification and rate of GST applicable on supply of the following Goods: Knitted Fabrics; Woven Fabrics; Woven Fabric bonded with Non Oven Fabric; Covers for pillow, latex block, mattresses; Foot Runner; Pillow Sheet; Chenille Yarn; Poly Propylene Extrusion Yarn; Poly Propylene Texturized Yarn; Polyester Texturized Yarn. TN/17/AAR/2020 Apr-2020 Download 97(2)(a)
116 Tamil Nadu Kavi Cut Tobacco(ARUMUGAM) 1.Classification of Goods 2. Applicability of Notification 01/2017 Comp.Cess(Rate) TN/16/AAR/2020 Apr-2020 Download 97(2)(a)
117 Tamil Nadu Heavy Vehicles Factory 1. Whether Tank and all Tank parts supplied by the applicant is considered under HSN code “8710000-Tank and other armoured fighting vehicles, motorized, whether or not fitted with weapons and parts of such vehicles”? 2. Whether parts manufactured specifically by applicant for TANK shall be considered under 87100000? 3. Whether parts and accessories supplied by their vendor specifically manufactured for tank parts and the same is not supplied to any other company will come under the HSN 87100000? 4. Whether tank parts of the following shall be considered under 87100000 or not:- O Ring, U Drill, Accumulator Assembly, Adaptor Assembly, Angle piece, Armature Assembly, Armour Steel Plate, Assembly Fixture, Assembly Bracket, Axial Bearing, Axle, Ball Bearing, Band Assembly, Base Assembly, Battery, Bearing Bush, Bellows, Bevel Gear, Booster Assembly, Boss Assembly, Bracket Assembly, Bush, bushing, Casing Assembly, Clamp Assembly, Clip Assembly, Collar Assembly, Connector Assembly, Cover Plate, Diode, Dowel Pin, Electrical Wire used in Tank, End Mill, Fanuc Fuse, Fixture for Assembly, Flange, Gasket Assembly, Gasket Rubber, All type of Gauge, Gear Box, Gusset Plate, Hinge Assembly, Hose Assembly, All type of Hydraulic items used in tank, Insert carbide, Jig Drill, Knob Assembly, Latch Assembly, Leather washer, Lock Assembly, Mandrel Assembly, Milling Fixture, Needle Bearing, Nozzle Assembly, Oil Seal, Panel Assembly, Pipe Assembly, Planet Pinion, Plate Assembly, Plug Gauge, Retainer Steel, Rib Assembly, Shaft Assembly, Shim, Sleeve Assembly, Spacer, Spindle Steel, All types of spring, Stiffener, Stop Steel, Stopper Steel, Strap Assembly, Strip Assembly, Sub-Assemblies, Support Assembly, Thyristor, Torsion Bar, Tube Assembly, Turret, Twist Drill, Valve Assembly, Washer( Rubber made or Steel made), Wedge, Worm Wheel, Worm Gear, Worm Shaft, Yoke Assembly. 5. If the vendor is supplying parts under an HSN code other than 87100000, is it necessary that it has to be supplied under the same HSN code on what the vendor is charging? TN/15/AAR/2020 Apr-2020 Download 97(2)(a)
118 Tamil Nadu Tamil Nadu Generation and Distribution Corporation Limited 1.GST applicability on the transactions between TANGEDCO Ltd. & TANTRANSCO Ltd 2.Applicability of GST on Deposit Contribution Works 3.Whether TANGEDCO ltd can be considered a “Government Entity” 4.Applicability of GST on Transmission Charges for Natural Gas. TN/14/AAR/2020 Apr-2020 Download 97(2)(e)
119 Rajasthan JVS Foods Pvt. Ltd Appeal by the party is rejected. Fortified Rice Kernels (FRK) manufactured by the appellant do not have essential character of natural Rice and also does not merit clasification under Chapter 10 in terms of Chapter Note 1 (A) of the said Chapter. It is appropriately classifiable under the sub-heading of Chapter 19 i.e under Chapter sub-heading 19049000. RAJ./AAAR/06/2019-20 Apr-2020 Download #
120 Karnataka Srisai Luxurious Stay LLP 1.Whetherthe daily accommodation services ranging from Rs.300 to Rs.500 per bed are eligible for exemption under Notification No.12/2017-Central Tax? 2.Whether the monthly accommodation services ranginf from Rs.6,900 to Rs.12,500 per bed is eligible for the exemption under Notification No.12/2017- Central Tax? 3.Whether the said notification would be applicable if LLP decides to charge additional charges for the extra-facilities opted by the inhabitants in addition to the facilities that are currently included in the tariff received by the inhabitants but the overall price would be less than the present exemption limit of Rs.1000 per day per Unit? KAR/ADRG/20/2020 Mar-2020 Download 97(2)(b) & (e)
121 Karnataka New Space India Limited 1.Whether Leasing of Satellite Transponder which is covered under SAC Code 997319 be charged at 5% GST as per HSN Code 8803 – Parts Goods of Heading 8802 (Satellites)? 2.Whether the applicant can levy GST @5% for Leasing of Satellite Transponder Services which is covered under SAC 997319 as per HSN Code 8803-parts goods of Heading 8802 (Satellites) from the date of commencement of the service-Leasing of Satellite Transponder? KAR/ADRG/19/2020 Mar-2020 Download 97(2)(a)
122 Karnataka T & D Electricals 1.Whether separate registration is required in Karnataka state ? If yes, whether agreement would suffice as address proof since nothing else is with the assesse and service recipient will not provide any other proof? 2.If registration is not required in Karnataka state and if we purchase goods from dealer of Rajasthan and want to ship goods directly from the premises of dealer of Rajasthan to township at Karnataka then whether CGST & SGST would be charged from us or IGST by the dealer of Rajasthan ? 3.If registration is not required in Karnataka state and if we purchase goods from dealer of Karnataka to use the goods at township at Karnataka then whether IGST would be charged from us or CGST & SGST by the dealer of Karnataka? 4.What documents would be required with transporter to transit/ship material at Karnataka site from dealer/supplier of Rajasthan and in case of dealer/supplier is of Karnataka. Advance ruling may kindly be issued in case of registration is required or not required in both the situation? KAR/ADRG/18/2020 Mar-2020 Download 97(2)(d)& (f)
123 Karnataka Sri. Taghar Vasudeva Ambrish 1.Whether exemption prescribed under entry number 13 of notification no. 9/2017- integrated tax (rate) dated. 28thJune, 2017 can be sought and the lessors (here AmbrishVasudeva and 4 others) need not charge GST while issuing the invoice for the lease service to m/s. DtwelveSpaces Pvt. ltd. 2.Whether the lease service falls under the Exemption prescribed and can be described as “Services by way of renting of residential swelling for use as residence”? as listed in the aforesaid Notification. KAR/ADRG/17/2020 Mar-2020 Download 97(2)(b)
124 Karnataka Megha Agrotech Private Limited a) Whether under section 15(2)(e) of CGST Act, for calculating “value if taxable supply”, the subsidy amount granted to the farmer by Horticulture / Agriculture / Sericulture Department of Government of Karnataka under PMKSY scheme or any other Central / State Government approved schemes but disbursed to the supplier to be treated as “subsidy” in the hands of the supplier and to be excluded while ascertaining the “transaction value”? b) Whether the question of inclusion or exclusion of subsidy amount in the value of taxable supply would arise under Section 15(2) of the CGST Act, when such subsidy is not impacting the transaction value, which is price actually paid or payable for the supply of goods by the customer i.e., farmers and when the subsidy is disbursed by Horticulture / Agriculture / Sericulture Department to the supplier on behalf of recipient of the supply (farmers)? c) Whether supplier would be entitled to refund of input tax credit accumulation, which may arise if subsidy is not treated as part of taxable value? KAR/ADRG/16/2020 Mar-2020 Download 97(2)(c)(d) & (e)
125 Karnataka Attica Gold Pvt. Limited a) Whether applicant dealing in second hand goods and tax is to be paid on the difference between the selling price and purchase price as stipulated in Rule 32(5) of CGST Rules, 2017 if dealer purchases used / second hand gold jewellery from individuals who are not dealers under the GST and at the time of sale there is no change in the form/ nature of goods? b) Whether ITC is allowed to be claimed if purchases are made from the dealer from whom marginal scheme if applicable? KAR/ADRG/15/2020 Mar-2020 Download 97(2)(d)(e)
126 Karnataka C Ramappa "Whether letting out the residential dwelling to a firm results in supply of service" KAR/ADRG/14/2020 Mar-2020 Download 97(2)(h)
127 West Bengal ABB India Limited Whether entry no 3(v) of Notification 11/2017 CT® dated 28/06/2017, as amended time to time, applicable to applicant's supply to RVNL 47/WBAAR/2019-20 Mar-2020 Download 97(2)(b)
128 West Bengal OPTM Health Care Private Limited Whether treatment called Phytotherapy is exempted in GST and whether the applicant needs to be registered? 46/WBAAR/2019-20 Mar-2020 Download 97(2)(b)& (f)
129 Gujarat Magnam Netlink Private Limited. Applicability of a notification issued under provisions of CGST Act (works contract for units processing milk(dairy) GUJ/GAAR/R/06/2020 Mar-2020 Download 97(2)(b)
130 Karnataka Tata Coffee Limited The appellate authority for advance ruling uphold the ruling passed under section 98(4) of the CGST Act 2017 vide NO.KAR ADRG 99/2019 dated27-09-2019 i.e. Contention of the appeallant is dismissed on all accounts. KAR/AAAR/Appeal-18/2019-20 Mar-2020 Download #
131 Karnataka M/s Kardex India Storage Solution Private Limited 1.Whether the applicant can take credit of IGST paid on import of goods? 2.Whether applicant can issue tax invoice with IGST to the customer? 3.Whether applicant needs to obtain registration in the state where the port of clearance is located? KAR/13/2020 Mar-2020 Download 97 (2) (d) (e) (f) (g) (h)
132 Karnataka M/s Water Health India Private Limited Whether supply of purified water to public in empty unsealed cans is exempt under GST law KAR/12/2020 Mar-2020 Download 97 (2) (b) (e)
133 Karnataka M/s Department Of Printing, Stationery and Publications 1 a) The Applicant is engaged in rendering the services of Printed materials & printing of text books to various Government Departments. The content of the printed material is provided by recipients. As per the circularNo.11/11/2017 dated 20th Oct 2017 it is clarified in para 4 that "where the supply of printing [if the content is supplied by the recipient of supply] is the principal supply and therefore such supplies would constitute supply of service falling under heading 9989 of the scheme of classification of services". As per entry No.8 of the notification No.12/2017 dated 28/06/2017, the printing & supply of text books by one Government Department to another Government Department is exempted under the CGST Act and KGST Acts. Hence, it requested to clarify whether this activity is exempt under the CGST & KGST Acts or not.b) If the text books are supplied to public or recognised book stalls, whether it is treated as taxable /exempted goods or services. If it is goods, can we claim exemption under Sl. No.119 of the Notification No.2/2017 c) If these services are taxable services, what is the rate of tax? 2 (a) The applicant is engaged in printing of Karnataka Kaipidis/Karnataka Gazzettes from the contents provided by the recipient to whom the supply is to be made. This service is provided by one Government Department to another Government Department. Hence, it is exempted as per entry No. 8 of the notification No. 12/2017 dated28/06/2017. It may be clarified. (b) If the said Kaipidis are sold to public or recognised bookstalls whether it is treated as printed books falling under Sl.No.119 of Notification No.2/2017 and claim exemption on such sales.(c) If Karnataka Gazettes are sold to public as goods whether it is taxable under entry No.201 of the schedule I of Notification No.1/2017 dated 29/06/2017 or exempt under SL.No.119 of notification No.2/2017 dated 28/06/2017 under the KGST & CGST Acts. Please clarify. 3 (a) The applicant is engaged in printing of Annual Reports to Government Departments, Autonomous undertakings and Zilla Panchayats. The content is provided by the receipients. When such annual reports are sold to Government Departments is it an exempted service under SL.No.8 of notification 12/2017. Pl clarify. b) If such annual reports are sold to Government undertakings and autonomous bodies, can we claim such sales as exempted sales under entry No.8 of notification No.12/2017. c) The supply of annual reports to Zilla Panchayaths by the applicant is considered as services provided by one state Government Departments to another state Government Departments Falling under SL.No.8 of the notification No.12/2017. Pl clarify. 4) If these are considered as goods, under which entry these goods are taxable and at what is the rate of tax of these goods under GST. 4 (a)) These goods are supplied by the Government Press (applicant) to various Government Departments against the orders given by them. In the circular No.11/11/2017 dt.20th Oct.2017, it is clarified in para 5 that " supply of printed envelops, letter cards, printed boxes, tissues, napkins, wallpaper etc falling under Chapter 48/49 printed with design, logo etc., supplied by the recipient of goods but made using physical inputs including paper belonging to the printer, predominant supply is that of goods and the supply of printing of the content is ancillary to the principal supply of goods". Since these supplies are made by one Government Department to another Government Department, whether they are exempted under SL. No. 150 of the Notification 2/2017 dated 28/06/2017. Pl clarify. (b) If they are taxable, pl clarify under which entry and notification the said goods would fall? 5.The applicant being a Government organisation sells the paper waste as is where condition through the public auction is. Whether the understanding of the rate of tax is correct or not may please be clarified. 6. If the old machinery is sold as scrap, what is the rate of tax and the entry and notification may please be clarified. 7. Since the stationery articles are purchased from the registered dealers and supplied as it is to the Government Departments against the orders at no profit or no Loss, such transactions are exempted as the applicant is acting like a pure Agent. Therefore, it is requested to clarify whether it is pure Agent transaction and eligible for exemption. Pl clarifies whether this transaction is liable for tax under which entry? 8. We are paying tax @5% on the transportation paid to the private party. (a) Are we liable to pay tax on the transportation charges paid to the service provider or (b) Can we deduct the tax element on the transportation paid as TDS and deposit at the time of filing returns. 9. The Finance Department designated this work to us. We prepare the Economic Survey books as per the requirements of the Finance Department. The contents of the material is provided by the Government. Hence, this product is categorised as Service of printed materials.(a) Are we eligible to claim exemption vide Entry 8 of the Notification No.12/2017 dated 28th June 2017. Pl clarify. (b) If these printed materials are sold to the public directly by the Applicant, whether, the same is exempted or taxable under the GST Act. 10. The contents of the receipt books is provided by Recipients and the printed Receipt books are supplied to Government Departments and autonomous bodies. Hence, the same is treated as supply of service and eligible for exemption vide entry no. 8 of the Notification No.12/2017 dated 28/06/2017.a) Whether this item is eligible for exemption under the GST Act or not? Pl clarify? 11. The content is provided by the Government Departments and the supply of printed materials is treated as service vide entry No.8 of the Notification No.12/2017 Dated 28/06/2017. Is it exempted from the levy of GST as the same is supplied by one Government Department to another Government Departments? Pl clarify? 12. The contents of the Law reports are provided by the High Court of Karnataka. These materials are provided to them at Free of cost. Whether we are eligible for exemption on the supply of these services vide entry No.8 of the Notification No.12/2017 dated 28/06/2017. Pl clarify? 13. Since we are giving the NOC to private persons at a price of Rs.100-00 we are not charging any GST at present. In this case the contents are provided by the recipient.Pl clarify(a) whether these are goods / services exempted under the Act(b) If these are goods under what entry the goods are taxable and at which rate?(c) If these are services under what entry these services are taxable and at which rate? 14. The contents of the text book is provided by the Government. Since the text books are supplied to Karnataka Text Books suppliers to sell them on behalf of the Government, we are charging GST @ 12%. As per entry No.8 of the notification No.12/2017 dated 28/06/2017, the printing & supply of text books by one Government Department to another Government Departments is exempted under the CGST Act and KGST Acts.(a) Hence, it requested to clarify whether this activity is exempt under the CGST & KGST Acts or not.(b) The text books are supplied to Recognised book stalls to sell them to the public on behalf of the Government whether it is treated as taxable or /exempted goods or services. If it is goods, can we claim exemption under Sl. No.119 of the NotificationNo.2/2017?(c) If these services are taxable services, what is the rate of tax? Pl. Clarify? 15. The Logo and the content of bus tickets are provided by the recipient. Since the contents are negligible compared to materials, it is treated as goods and the tax is collected @12% under GST Act(a) Pl clarify whether it is taxable goods or service?(b) At what rate and under which entry these goods/services are taxable? 16. The Log books are supplied to various Government Departments and the contents are provided by Government Departments. Since the contents are negligible compared to the materials used, these are treated as goods. We are claiming exemption on the supply of these goods KPWD. However, we are collecting tax @12% on the sale made to Autonomous bodies.(a) Pl clarify whether these are taxable or exempted goods/services?\(b) If these are taxable under which entry these are taxable?(c) Since these materials are supplied by one Government Department to another Department or autonomous bodies controlled by the Government, can we claim exemption on the supply of these materials? KAR/11/2020 Mar-2020 Download 97(2)(a)(e)
134 Karnataka M/s Karnataka Solar Power Development 1.Whether the amount collected towards Local Area Development Fund, which is kept separately and used for development of the affected area as per the guidelines of MNRE, can be treated as not a supply as per the provisions of CGST/KGST/IGST Act 2017 and not levied to tax? 2.Without prejudice to the above, if it is treated as Supply, what will be the HSN/SAC code under which it would be levied to Tax? 3.Without prejudice to the above, if it is treated as Supply, will it be exempt a per Sl.No.3 or 3A of Notfn.12/2017-CT (R) as the activities to be carried out are covered under Article 243 G and / or Article 243 W of the constitution of India? KAR/10/2020 Mar-2020 Download 97 (2) (a) (b)
135 Maharashtra Prasa Infocom & Power Solutions PVT LTD Whether supply of goods and service by Prasa Infocom & Power Solutions Private Limited to Cray Inc. (Cray) qualify as 'works contract' as defined under Section 2(19) of the Central Goods and Services Tax Act, 2017 (CGST Act)? GST/ARA/26/2019-20/B-43, Mumbai Mar-2020 Download 97(2)(a)(e) & (g)
136 Maharashtra Apar Industries Limited 1.When goods i.e. Marine / Pressure Tight Cables/ Non Pressure Tight Cables, falling under Chapter 8544 are manufactured & designed especially for use for Defence Ministry in their Warship as Parts of Warship, what will be the Determination of Tax Liability on such supply? 2.Whether GST @5% is applicable in terms Sr. No: 252 of Schedule-1 of the Notification No.1/2017 Integrated Tax (Rate) dated 28.06.2017? GST/ARA/37/2019-20/B-42, Mumbai Mar-2020 Download 97(2)(e)
137 Maharashtra Sundharams Private Ltd Whether it is entitled to avail Input tax credit under CGST/SGST Act in respect of taxes to be paid on its purchase of Paver Blocks laid on the land? GST/ARA/36/2019-20/B- 41, Mumbai Mar-2020 Download 97(2)(d)
138 Maharashtra Madhurya Chemicals 1.Whether the classification of ‘Shatamrut Chyavan’ falling under TSH 2309 90 10 of Customs Tariff Act, 1975 as adopted to GST attracting ‘NIL’ rate (0%) of IGST (0%) CGST + (0%) SGST) as per List of Exempted Goods as per Sr. No. 102 of Notification No. 02/2017 - Central Tax (Rate) dated 28.06.2017 is correct or not? 2.Whether the goods falling under TSH 2309 90 10 of Customs Tariff Act, 1975 as adopted to GST can be treated as ‘waste of sugar manufacture, whether or not in the form of pellets under heading 2303’ attracting 5% of IGST (2.5% CGST + 2.5% SGST) as per Schedule I (Sr. No. 104) of Notification No. 01/2017 - Central Tax (Rate) dated 28.06.2017 or no GST/ARA/33/2019-20/B-40, Mumbai Mar-2020 Download 97(2)(a)
139 Gujarat Pratham Agro vet Industries The product Rice Bran(22+oil) shall be classified under Chp heading 38259000 and attracts rate 9 % CGST and 9 % SGST under vide Sr no 98 of Schedule III of notification no.1/2017-Central Tax (Rate) of CGST Act and corresponding notification of SGST Act. GUJ/GAAR/R/05/2020 Mar-2020 Download 97(2)(a)
140 Gujarat Sterlite Technologies Ltd Supply of goods to the customers located outside India under ‘Bill to Ship to’ Model from vendor located outside India. GUJ/GAAR/R/04/2020 Mar-2020 Download 97(2)(a)
141 Maharashtra Apsara Co-operative housing Society Limited 1.Whether the activities carried out by the applicant for its members qualify as "supply" under the definition of Section 7 of the CGST Act, 2017. 2.If the activities of the applicant are treated as "supply" under CGST Act, 2017 then whether the applicant has correctly discharged the GST as per the illustrative copy of the invoice generated by the Applicant? GST/ARA/21/2019-20/B-34, Mumbai Mar-2020 Download 97(2)(e) & (f)
142 Maharashtra A Raymond Fasteners India Pvt. Ltd Whether Threaded metal nuts which function same as standard nut, merits classification under the Tariff item 7318 16 00 & not under Tariff item 8708 99 00? GST/ARA/47/2019-20/B-33, Mumbai Mar-2020 Download 97(2)(a)
143 Maharashtra Saint-Gobain India Private Limited Whether the proposed product is classifiable as "Glass-fibre Reinforced Gypsum Board" and the applicant can avail the benefit of the concessional rate of tax under Schedule II of Notification no - 1/2017 - Central Tax? GST/ARA/51/2019-20/B- 38, Mumbai Mar-2020 Download 97(2)(b)
144 Maharashtra CEAT Limited 1.Whether dealer is required to reverse input tax credit proportionate to the reduction in the value of supply? 2.Whether the applicant can issue commercial credit note to its dealers for post sale discounts without charging GST? GST/ARA/41/2019-20/B-37, Mumbai Mar-2020 Download 97(2)(c)
145 Maharashtra ISPRAVA Hospitality Private Limited What is the meaning of "Per Unit" as specified under Chapter, Section or Heading-9963 under entry no. 7 of the Notification No. 11/2017-Central Tax (Rate) dated 28 June 2017 ? GST/ARA/52/2019-20/B- 39, Mumbai Mar-2020 Download 97(2)(e)
146 Maharashtra Core Project Engineers & Consultants Private Limited 1.Whether the services provided by the Applicant are covered under Clause 1 & 2 of Twelfth Schedule of Article 243W? 2.Whether the services provided by the applicant fall under the Exemption Notification No. 12/2017 dated 28th June, 2017 (Entry No. 3 of Exemption Notification) as amended from time to time as the services are in the nature of pure labour services. GST/ARA/32/2019-20/B- 35, Mumbai Mar-2020 Download 97(2)(a)(b) & (e)
147 Rajasthan Thinklab Edusoft LLP 1.Availablity of FIRC in respect of Export proceeds with respect to services for funds received through service providers like Paypal,Worldremit etc? 2.Documents required for export without payment of tax to prove receipt of proceeds in foreign currency in case FIRC is not received in case of such transactions? 3.The measure to be followed in case any refund proceedings are due to non-availability of FIRC or any other supporting documents being relied upon by the GST department? RAJ/AAR/2019-20/35 Mar-2020 Download 97(2)(b)
148 Rajasthan Arihant Plast 1.Whether parts of sprinklers systems sold by us like HDPE SPRINKLER FEMALE COUPLER, HDPE SPRINKLER MALE COUPLER, HDPE SPRINKLER BEND, HDPE SPRINKLER END CAP, HDPE PUMP CONNECTING NIPPLE,HDPE SPRINKLER REDUCER etc., exclusively meant for use in Sprinkler and Drip irrigation system but sold in isolation as parts and not as a complete system under the heading 8424 the tax rate applicable on such components/parts when sold separetly and not as a part of the sprinkler/drip? 2.Whether we are also covered under "all mechanical sprayers falling under HS Code 8424" stated in PRESS RELEASED Dated 20.09.2019 in 37th Meeting of GST Council? 3.What GST Rate shall be on such product? RAJ/AAR/2019-20/36 Mar-2020 Download 97(2)(a) & (b)
149 Karnataka M/s Fom Aluminium Machines Pvt. Ltd 1.Is Our Export of Services attract IGST under RCM 2.Is our Services considered as Intermediary Services 3.Is IGST paid under RCM eligible to ITC 4.Provision in GST Returns to show the transactions 5.We are not collecting IGST from our Customer and is absorbed as 6.Cost-impact on the transaction value? KAR/09/2020 Mar-2020 Download 97 (2) (e)
150 Maharashtra Portescap India Private Limited 1.Whether Portescap India Pvt. Ltd. is required to pay tax under reverse charge mechanism on procurement of renting of immovable property services from Seepz Special Economic Zone Authority (Local Authority) in accordance with Notification No. 13/2017 dated 28th June, 2017 read with Notification No. 03/2018 - Central Tax (Rate) dated 25th January 2018? 2.Whether Portescap India Pvt. Ltd. is required to pay tax under reverse charge mechanism on any other services in accordance with Notification No. 13/2017 dated 28th June, 2017 read with Notification No. 03/2018 - Central Tax (Rate) dated 25th January 2018? 3.If, answer to the above point is in the affirmative, then the tax under reverse charge mechanism is required to be paid under which tax head i.e., IGST or CGST and SGST? GST/ARA/93/2019-20/B-31, Mumbai Mar-2020 Download 97(2)(e)
151 Maharashtra Ashish Arvind Hansoti Whether applicant is eligible to claim input tax credit of GST paid on input & input services used for construction of commercial immovable property, subsequently used for renting? GST/ARA/88/2019-20/B- 30, Mumbai Mar-2020 Download 97(2)(d)
152 Maharashtra Woodkraft India Limited 1.Whether in the facts & circumstances of case an applicant is liable to pay GST in respect of Tax invoice No 01 dated 25/06/2018 / R.A. bill No 22 for Rs. 2,42,09,594/- toward civil and interior work done of M/s Oil & Natural Gas Corporation Ltd. under provision CGST ACT. 2.If the ruling on above question is affirmative, kindly be clarified rate of tax applicable thereon. 3.Whether in the facts and circumstances of case an applicant is liable to pay GST on proposed reimbursement of Rs. 1,92,50,247/- from M/s Oil & Natural Gas Corporation Ltd., toward operational site expenses and claim toward rectification of water damages, pertaining original 4.civil & interior work contract awarded by M/s Oil & Natural Gas Corporation Ltd. 5.If the ruling on above question is affirmative, kindly be clarified rate of tax applicable thereon. GST/ARA/24/2019-20/B- 35, Mumbai Mar-2020 Download 97(2)(e)
153 Maharashtra Lfonds India Pvt. Ltd. Whether we can claim "Input Tax Credit" of GST charged by the Vendors on expenses specifically incurred by us on behalf of Principal, the claim for which have been denied / disallowed by the Insurance Company? GST/ARA/85/2019-20/B-32, Mumbai Mar-2020 Download 97(2)(d)
154 Uttarakhand Ruby Mills Ltd. Whether fusible interlining fabrics of Cotton fall for classification HSN Code 5903 or under chapter 52 UK-AAR-11/2019-20 Mar-2020 Download 97(2)(a)
155 Gujarat Jay Jalaram Enterprises, Classification of any goods or services or both (POPCORN under trade marks Act 1999 ,Tax rate? GUJ/GAAR/R/03/2020 Mar-2020 Download 97(2)(a)
156 Gujarat Deendayal Port Trust (erstwhile Kandla Port Trust). The "Input Tax Credit" shall be NOT be available under the CGST Act, 2017, on the project development services like Programme management consultancy, Marketing Consultancy, Land levelling and other related works, Roads, Water, Electricity, & Drainage Infrastructure and other related works for development of SIPC i.e. construction of an immovable property GUJ/GAAR/R/02/2020 Mar-2020 Download 97(2)(d)
157 Gujarat Mount Fab Packaging LLP The product BOPP (Biaxially Oriented Polypropylene Laminated PP Woven Sacks Polypropylene Woven and Non-Woven Bags and PP Woven and Non-Woven Bags laminated with BOPP would be classified as plastic bags under HS code 3923 and would attract 18% GST GUJ/GAAR/R/01/2020 Mar-2020 Download 97(2)(e)
158 Maharashtra Rishabh Chopda When there are four joints owners of a property and in turn the joint owners are liable for GST on the rent income that they are receiving on ‘Leave and License’, on the common Area Maintenance Charges charged, the co-operative society has to issue four separate invoice showing the respective ownership share ratio of the each owner and mentioning the GSTIN of each owner in the respective invoices in order to get input tax credit by each of the co-owner? Is there any provision under the CGST Act, 2017 by which lumpsum CGST charged to the only one co-owner the credit of which can be transferred to the other co-owners? GST/ARA/86/2019-20/B-29, Mumbai Mar-2020 Download 97(2)(d) & (e)
159 Maharashtra FUTUREDENT Question 1. Whether Futuredent is required to pay IGST under reverse charge mechanism on intermediary services received from Fair Relations GmbH (Germany)? Question 2. If answer to above question is yes (i.e. GST payable), Since Futuredent has other business verticals as well in the same entity, whether Futuredent will get ITC on such RCM paid? GST/ARA/59/2019-20/B-28, Mumbai Mar-2020 Download 97(2)(b)(d)(e) & (g)
160 Maharashtra Hitachi Power Europe GmbH Whether the Goods and Services tax (herein referred as ‘GST’) is applicable on the accounting entry made for the purpose of Indian accounting requirements in the books of accounts of Project Office for salary cost of Expat employees GST/ARA/38/2019-20/B-27, Mumbai Mar-2020 Download 97(2)(e)
161 Karnataka M/s Vikram Traders “Eligibility to claim input tax credit on inputs attributable to the renting of immovable property” KAR/08/2020 Mar-2020 Download 97 (2) (d)
162 Karnataka M/s Karnataka State Electronics Development Corporation Limited i. Whether the street lighting activity under the Energy Performance Contract dated 05.12.2016 is to be considered as Supply of goods or a Supply of Services under the CGST / KGST Act 2017? Accordingly, whether the transaction can be sub-classified as a ‘Pure Supply of Service’ or ‘Pure Supply of goods’ or ‘Composite Supply of goods and services being a works contract’? ii. What is the rate of tax applicable on this transaction? Whether the applicant is entitled to the benefit of exemption under entry 3 or 3A of Notification No.12/2017-Central Tax (Rate) dated 28.06.2017, as amended? If not, what is the applicable rate of tax? iii. If the transaction is treated as supply of services, what is the time of supply of such services? Whether KEONICS is liable to tax only once the energy saved is certified by the energy auditor? Whether amount credited in joint ESCROW account can be termed as ‘receipt’ especially because the said amount is not under control of KEONICS until the conditions are met? iv. Without prejudice to above submissions, if the transaction is treated as a supply of goods, what is the time of supply of such supply? Whether KEONICS would be liable to tax only at the time when the possession and ownership in goods are vested to TMC at the end of tenure? What would be the value of the aforesaid taxable supply given the fact that it is based on energy savings which can be computed only when the energy auditor certifies the workings submitted by KEONICS ? KAR/07/2020 Mar-2020 Download 97 (2) (a) (b) (c) (d) (e) (h)
163 Karnataka We Work India Management Private Limited The appellate authority for advance ruling set aside the portion of the Advance Ruling order No KAR ADRG 106/2019 dated 30th September 2019 which deals with the eligibility of input tax credit on detachable sliding and stackable glass partitions. The appellate authority for advance ruling answer the question in appeal as follows: “Input tax credit can be availed by the Appellant on the detachable sliding and stackable glass partitions which is movable in nature.” KAR/AAAR/Appeal-17/2019-20 Mar-2020 Download #
164 West Bengal Swapna Printing Works Pvt. Ltd. Whether activity of printing for foreign buyer is taxable in GST? 45/WBAAR/2019-20 Mar-2020 Download 97(2)(e)
165 West Bengal Dynamic Engineers Whether conservency services to HMC is exempted in GST and whether TDS notification is applicable to them? 44/WBAAR/2019-20 Mar-2020 Download 97(2)(b)
166 West Bengal Dolphin Techno Waste Management Private Limited Whether conservency services to HMC is exempted in GST and whether TDS notification is applicable to them? 43/WBAAR/2019-20 Mar-2020 Download 97(2)(b)
167 West Bengal New Town Kolkata Development Authority Whether service supplied by NKDA is exempted in GST and whether the applicant needs to be registered? 42/WBAAR/2019-20 Mar-2020 Download 97(2)(b)& (f)
168 Andhra Pradesh Master Minds 1.Whether the services of ‘supply of service of education’ as per the curriculum prescribed by the statutory authorities/ government to the students of the applicant for obtaining qualifications/ certificates of CA-Foundation, CA-Inter, CA-Final, CMA (ICWA)-Foundation, CMA-Inter, CMA-Final and Intermediate duly recognized by the respective statutory authorities/ government are exempted under Notification No.12/2017-CT (Rate) dt.28.06.2017 (entry no.66(a)), as amended? 2.Whether the charges collected for providing accommodation to the students undergoing the above courses are exempted from GST as provided under Notification No.12/2017-CT (Rate) dt.28.06.2017 (entry no.14), as amended read with Circular No.32/06/2018-GST dt.12.2.2018since the amount charged from the students by the hostel run by the applicant is less than Rs.1000/- per day? 3.Whether the charges collected by the applicant for catering service by supplying food to the students undergoing the above courses are exempted from GST as provided under Notification No.12/2017-CT (Rate) dt.28.06.2017 (entry no.66(a)), as amended? AAR No.08 /AP/GST/2020 Mar-2020 Download 97(2)(b) & (e)
169 Maharashtra POSCO India Steel Distribution Centre Pvt. Ltd. 1. What will be the classification of the services (whether under service codes 996511 or 996791 or 996799 or any other) of the Applicant in case the Applicant issues the consignment note however, the actual transportation is done through the third-party transporter (who also issues the consignment note)? 2. What will be the applicable GST rate on the above services of the Applicant among the following? - 12% (entry 9(iii) of the Notification 11/2017(CT)Rate dated 28 June 2017]; - 12% (entry 11(1) of the Notification 11/2017(CT)Rate dated 28 June 2017]; - 18% (entry 11(ii) of the Notification 11/2017(CT)Rate dated 28 June 2017); - Or any other 3. Whether the Applicant would be eligible to avail the input tax credit of the 12% GST charged by the third-party transporters? 4. Whether the transporter would be right in charging GST @12% under forward charge mechanism to Applicant in terms of Notification No 20/2017-Central Tax (Rate) dated 22 August 2017 when Applicant as the main contractor, is already charging GST @ 12% under the same Notification, which is going to remain unchanged? 5. Procedurally, is it correct to have two GTA Service Providers and two consignment notes for the same movement of goods, one issued by the Applicant as main contractor and the other by transporters sub-contractor? GST/ARA/134 /2019-20/B- 23, Mumbai Mar-2020 Download 97(2)(b)
170 Maharashtra Liberty Translines Question 1. Considering the nature of transaction, under the new proposition where Liberty Translines the Applicant will be issuing the consignment note in addition to the consignment note issued by POSCO ISDC Pvt. Ltd., whether the service rendered by the Applicant to POSCO ISDC Pvt. Ltd. as a sub-contractor would be classified as GTA service (SAC 996791) when the service rendered by POSCO ISDC Pvt. Ltd. as the main contractor, is already classified as GTA service ( SAC 996791) and is going to remain unchanged ? Question 2. Whether the Applicant would be right in charging GST @12% under Forward Charge mechanism to POSCO ISDC Pvt. Ltd. in terms of Notification No. 20/2017-C.T. (Rate) dated 22.08.2017 when POSCO ISDC Pvt. Ltd. as the main contractor, is already charging GST @12% under the same Notification, which is going to remain unchanged? Question 3. Whether POSCO ISDC Pvt. Ltd. would be eligible to claim credit of the 12% GST charged by the Applicant in its invoice under Forward charge mechanism? Question 4. Procedurally, is it correct to have two GTA Service Providers and two consignment notes for the same movement of goods, one issued by the Applicant as a sub-contractor and the other by POSCO ISDC Pvt GST/ARA/39/2019-20/B-24, Mumbai Mar-2020 Download 97(2)(a)(d) & (e)
171 Rajasthan G K Enterprises a. Whether in the facts and circumstances of the case, does the activity carried out by the applicant falls under Entry No. (4) (a) of Notification No. 11/2017-CT ®? b. Alternatively, whether in the facts and circumstances of the case, does the activity carried out by the Applicant falls under Entry No. (9) of Notification No. 11/2017-CT(R)? RAJ/AAR/2019-20/34 Mar-2020 Download 97(2)(a) & (b)
172 Karnataka Acharya Shree Mahashraman Chaturmas Pravas Vyvastha Samiti Trust The appellate authority for advance ruling uphold the ruling passed under section 98(4) of the CGST Act 2017 vide NO.KAR ADRG 102/2019 dated30-09-2019 i.e. Contention of the appeallant is dismissed on all accounts. KAR/AAAR/Appeal-16/2019-20 Mar-2020 Download #
173 Goa M/s Cosme Costa and Sons 1.Classification of Royalty Payment, and the rate of GST applicable on extraction of iron. 2.Taxability and Classification for payment made towards National Mineral Exploration Trust(NMET) Fund, District Mineral Foundation (DMF) Fund, Goa Mineral Ore Permanent Fund Trust (GMOPET) and if held in affirmative, rate at which GST is Payable in relation to extraction of iron. GOA/GAAR/04 OF 2019-20/3118 Feb-2020 Download 97(2)(a)
174 Tamil Nadu Venbakkam Commandur Janardhanan, (Propreitor Law Weekly Journal ) 1.Whether the assessee/dealer which publishes law journals in print and sells the same content that is in books in an electronic form in DVD’s/CD’s with a software to search and read it in computers and hand held devices come under the category of ‘E-book’, so that it can avail the benefit of notification dated 26.07.2018 in respect of E-book? 2.Whether the liability on the sale of DVD/pen drive which contains printed version of law citations can be adjusted against the available ITC? 3.Whether the liability on sale of e-book of printed version of law citation can be adjusted against the available ITC? 4.Whether the balance of ITC after adjustment accrued on the purchase of paper and other material can be reversed while filing GSTR 9? TN/13/AAR/2020 Feb-2020 Download 97(2)(b)
175 Tamil Nadu S.607 Namakkal Agricultural Producers Co-operative Marketing Society Ltd. 1.Whether there is any purchase/sale involved in the process of auction of agricultural produce (cotton) conducted by the Namakkal Agricultural Producers Co-operative Marketing Society? 2.Whether our Society is liable to pay tax under Reverse Charge Mechanism in the capacity of being an auctioneer? 3.Whether service tax payable on receipt of Commission, Godown rent, Interest, in respect of service provided to agricultural produce? 4.Whether or not the merchants (Registered person) who directly purchase cotton from the agriculturist through auction conducted by the society is liable to pay tax on the basis of Reverse Charge Mechanism? TN/12/AAR/2020 Feb-2020 Download 97(2)(e)
176 Tamil Nadu S.318 Rasipuram Agricultural Producers Co-operative Marketing Society Ltd. 1.Whether there is any purchase/sale involved in the process of auction of agricultural produce (cotton) conducted by the Rasipuram Agricultural Producers Co-operative Marketing Society? 2.Whether our Society is liable to pay tax under Reverse Charge Mechanism in the capacity of being an auctioneer? 3.Whether service tax payable on receipt of Commission, Godown rent, Interest, in respect of service provided to agricultural produce? 4.Whether or not the merchants (Registered person) who directly purchase cotton from the agriculturist through auction conducted by the society is liable to pay tax on the basis of Reverse Charge Mechanism? TN/11/AAR/2020 Feb-2020 Download 97(2)(e)
177 Tamil Nadu The Tiruchengode Agricultural Producers Co-operative Marketing Society Ltd 1.Whether there is any purchase/sale involved in the process of auction of agricultural produce (cotton) conducted by the Tiruchengode Agricultural Producers Co-operative Marketing Society? 2.Whether our Society is liable to pay tax under Reverse Charge Mechanism in the capacity of being an auctioneer? 3.Whether service tax payable on receipt of Commission, Godown rent, Interest, in respect of service provided to agricultural produce? 4.Whether or not the merchants (Registered person) who directly purchase cotton from the agriculturist through auction conducted by the society is liable to pay tax on the basis of Reverse Charge Mechanism? TN/10/AAR/2020 Feb-2020 Download 97(2)(e)
178 Andhra Pradesh Halliburton Offshore Services Inc. (Drill Bits) 1.Whether the import of drill bits for supply to ONGC at its location in India on consumption basis involves two supplies namely, - Import into India of drill bits; and - Indigenous movement from the port of import to ONGC’s location. 2.If two supplies are involved in the abovementioned transaction then whether two Essentiality Certificates (‘EC’) are required to be issued i.e. - one for import of drill bits into India under serial no. 404 of Notification No. 50/2017-Customs, dated 30 June 2017; and - another for indigenous movement under Notification No. 3/2017-Central Tax (Rate), dated 28 June 2017 respectively. 3.If answer to (a) above is no then whether the supply of drill bits to ONGC in India will be covered by serial no. 404 of Notification No. 50/2017-Customs dated 30 June 2017 (i.e. under single EC) and no two separate ECs are required. AAR No.07/AP/GST/2020 Feb-2020 Download 97(2)(a)
179 Maharashtra PANBASE Resources Pvt. Ltd Whether the "Commission" received by the Applicant in the convertible foreign exchange for rendering services as an "Intermediary" from overseas clients, on account of.... 1.Trade in goods between an exporter abroad receiving such services and an Indian importer of goods, is an "export of services” falling under Section 2(6) & outside the purview of Section 13(8) (b), attracting zero-rated tax under Section 16 (1) (a) of the Integrated Goods and Services Tax Act, 2017? 2.If the answer to the question above is in the negative, whether the impugned supply of service forming as integral part of the cross-border sales/purchase of goods, will be treated as an "intra -state supply" under Section 8(1) of the IGST Act read with Section 2(65) of the MGST Act. Attracting CGST/MGST? And at what rate? GST/ARA/74/2019-20/B-22 , Mumbai Feb-2020 Download 97(2)(e)
180 Maharashtra Shalini Manish Mittal Whether online or telephonic educational coaching from India for corporate, individuals or any other entities residing required outside India is subject to GST and if so under which category is it taxed and section/notification covered for the same? GST/ARA/64/2019-20/B-21 , Mumbai Feb-2020 Download 97(2)(a), (b), (c), (d) ,(e) & (g)
181 Maharashtra Security Printing and Minting Corporation of India Limited. Determination of applicable HSN code for the material 'Heat Activated Ultra-Violet (HAUV) Polyester Film with Adhesive Coating and UV Printing'. GST/ARA/46/2019-20/B-20 , Mumbai Feb-2020 Download 97(2)(a)
182 Maharashtra Lear India Engineering LLP 1.Whether the design & Development services provided by Lear India to Lear entities situated aboard would amount to Export of service. 2.Whether the design & Development services provided by Lear India to Lear entities situated aboard would fall under the category of OIDAR services. GST/ARA/25/2019-20/B-19 , Mumbai Feb-2020 Download 97(2)(e)
183 Tamil Nadu Latest Developers Advisory Limited Whether the activities of construction carried out by the Applicant for its customer under the Construction Agreement, being composite supply of works contract, are appropriately classifiable under Heading 9997, and chargeable to CGST @ 9% under S.No. 35 of Notification No. 11/2017-CT(Rate), dated 28.06.2017?” TN/09/AAR/2020 Feb-2020 Download NA
184 Tamil Nadu Britannia Industries Limited Whether UHT Sterilized Flavoured Milk is classifiable under Chapter 4 (Tariff Heading 0402 which covers ‘Milk… containing added sugar or other sweetening matter…’ or alternatively, Tariff Heading 0404 which covers ‘Other’, i.e. ‘products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included’) TN/08/AAR/2020 Feb-2020 Download 97(2)(a)
185 Andhra Pradesh Ocean Sparkle Limited This application for Advance Ruling is being filed seeking the rate of IGST on vessel charter hire charges? AAR No.06/AP/GST/2020 Feb-2020 Download 97(2)(a) & (b)
186 Andhra Pradesh Shilpa Medicare Limited 1.Whether the transaction would amount to supply of goods or supply of services or supply of Goods & Services? 2.Whether the transaction would cover Sl.No.2 of the Notification No.12/2017 – Central Tax (Rate) dated 28.6.2017? 3.Can we file GST ITC-02 return and transfer unutilised ITC from Vizianagaram, Andhra Pradesh unit to Bengaluru, Karnataka Unit? AAR No.05/AP/GST/2020 Feb-2020 Download 97(2)(b)(d) & (e)
187 Andhra Pradesh DKV Enterprises Private Limited Whether the marketing and consultancy services supplied by the applicant are liable under export of service or not. AAR No.04/AP/GST/2020 Feb-2020 Download 97(2)(b) & (e)
188 Rajasthan M/s Clay Crafts India Pvt. Ltd. (a) Whether GST is payable under Reverse Charge Mechanism (RCM) the salary paid to Director of the company who is paid salary as per contract. (b) Whether the situation would change from (a) above if the Director also is a part time Director in other company RAJ/AAR/2019-20/33 Feb-2020 Download 97(2)& (e)
189 Karnataka Rajendran Santhosh The appellate authority for advance ruling uphold the ruling passed under section 98(4) of the CGST Act 2017 vide NO.KAR ADRG 64/2019 dated 20-09-2019 i.e. Contention of the appeallant is dismissed on all accounts. KAR/AAAR/Appeal-14-G Feb-2020 Download #
190 Andhra Pradesh CMC Vellore Association 1.Tax liability on the medicines supplied to In-patients through pharmacy. 2.Tax liability on the medicines, drugs, stents, implants etc administered to in-patients during the medical treatment or procedure. AAR No. 03/AP/GST/2020 Feb-2020 Download 97(2)(b) & (e)
191 Andhra Pradesh DEC Infrastructure and Projects (I) Pvt. Ltd. 1.Whether the above work of APIIC executed by the applicant after 22.08.2017 falls under the 18% rate of tax or 12% rate of tax? 2.If the work falls under 18% Rate of tax, then can the advance ruling authority guide the APIIC authority to reimburse the GST amount to the construction agency? 3.If the work falls under 12% Rate of Tax, then can we claim the refund of the GST amount which was paid excess while filing the GST returns from the CGST and SGST authority? (While filing the GST returns Tax paid @18%) AAR No. 02/AP/GST/2020 Feb-2020 Download 97(2)(b) & (e)
192 Karnataka Macro Media Digital Imaging Pvt. Ltd 1.Whether the transaction of printing of content provided by the customer, on Poly Vinyl Chloride (PVC) banners and supply of such printed trade advertisement material is supply of goods. 2.What is the classification of such trade advertisement material if the transaction is supply of goods? 3.What is the classification and applicable rate of CGST on the supply of such trade advertisement material if the transaction is that of supply of service? KAR ADRG 06/2020 Feb-2020 Download 97(2)(a)
193 Karnataka Enlivening Technologies Pvt. Ltd 1.What would be the appropriate HSN classification for supply of motor vehicle (bus), which is bullet proof, blast resistance and built to suit the requirement of a VIP, enabling the VIP to carry on with his administrative functions, even during transportation ? 2.What would be the applicable rate of GST and Cess for the said supply ? But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their letter dated 08-01-2020 KAR ADRG 05/2020 Feb-2020 Download 97(2)(a) & (b)
194 Karnataka M V Infra Services Pvt. Ltd What is the rate of tax applicable on services provided under sub-contract to main contractor, who in turn provides to M/s Maharashtra State Skill Development Society (MSSDS), in respect of training of Building and other construction workers (skill development training) and admissibility of Sl. No. 69 and Sl. No. 72 of the notification 12/2017- Central Tax (Rate) New Delhi, dated 28th June, 2017. KAR ADRG 04/2020 Feb-2020 Download 97(2) (a)&(d)
195 Tamil Nadu Rich Dairy Products (India) Pvt Ltd No reason to interfere with the Order of the Advance Ruling Authority. The subject appeal is disposed of accordingly. TN/AAAR/01/2020(AR) Feb-2020 Download #
196 West Bengal M/s Sakshi Jhajharia Whether crushing of grains for distribution through PDS is exempt supply 41/WBAAR/2019-20 Feb-2020 Download 97(2)(b)
197 Karnataka Cartus India Private Ltd The appellate authority has modified the Advance Ruling Order No KAR/ADRG 92/2019 dated 27th Sept 2019 as follows: The package of bundled services supplied by the appellant for a single price in terms of the RSA and SOW, is a mixed supply in terms of Section 2(74) of the CGST Act, 2017 and the taxability of the mixed supply will be determined in terms of Section 8 (b) of the said Act. The ‘a la carte’ services provided by the appellant, relating to employee relocation is neither a composite supply nor a mixed supply in view of our discussions above. The observations made by the Lower Authority in the impugned order to the effect that the service provided by the appellant is covered under the definition of “intermediary’ is expunged as being beyond the mandate of the Authority in the instant case.We make it clear that the above ruling is based on and limited to the activity carried out by the appellant under the RSA and the SOW referred in this order. KAR/AAAR/Appeal-14-C Feb-2020 Download #
198 Maharashtra Vertiv Energy Pvt. Ltd. The Appellate Authority for Advance Ruling, hereby, modify the AAR ruling to the extent that the supplies under question would not be considered as “Composite Supply” in terms of section 2(30) read with section 2(90) of the CGST Act, 2017. MAH/AAAR/SS-RJ/22/2019-20 Feb-2020 Download #
199 Rajasthan M/s Latest Development Advisory Ltd. Whether the applicant is required to pay GST on water charges collected from the customers for supply of water under Contract II? RAJ/AAR/2019-20/ 32 Feb-2020 Download 97(2)(b) & (e)
200 Karnataka Volvo-Eicher Commercial Vehicles Ltd The appellate authority for advance ruling set aside the ruling passed under section 98(4) of the CGST Act 2017 vide NO.KAR.ADRG 32/2019 dated 12-09-2019 i.e. Contention of the appellant is allowed i.e (a) The activities performed by the Appellant with regard to repair and servicing of Volvo vehicles for Indian customers during the warranty period is an activity amounting to a composite supply of goods and service for Volvo Sweden with the principle supply being a supply of service. The recipient of the supply of service is Volvo Sweden. (b) The appellate authority refrain from answering the question on whether the supply of services to Volvo Sweden amounts to export of services. KAR/AAAR/Appeal-14-B Feb-2020 Download #
201 Tamil Nadu M/s. The Indian Hume Pipe Company Limited 1.Whether Notification No,12/2017- CT(R) as amended by Notification No. 02/2018- C.T.(R) dated 25.01.2018 S.No.3A is applicable to operation and maintenance part of Contract/s entered prior to implementation of GST? 2.Whether Notification No.12/2017-CT(R) as amended by Notification No. 02/2018-CT(R) dated 25.01.2018 S.No.3A is applicable to operation and maintenance part of contract/s entered post implementation of GST? TN/07/AAR/2020 Jan-2020 Download 97(2)(b)
202 Tamil Nadu Electroplating And Metal Finishers 1.Rate of Tax on GST for Platting. 2.SAC Number for Platting. TN/06/AAR/2020 Jan-2020 Download 97(2)(g)
203 Tamil Nadu Automative Components Technology India Private Limited 1.Whether GST will be applicable on the transfer of title in moulds from applicant to Indian buyer? 2.If yes, whether the Indian buyer would be eligible to take credit of the GST paid to the applicant for said purchase? TN/05/AAR/2020 Jan-2020 Download 97(2)(e)
204 Tamil Nadu Ponraj (Proprietor M/s PPP Associates) Whether the category of product “Non-woven PP Rice Bags / Sacs” falls under the classification of HSN 63053300 and its applicable of rate of tax is at 5%? TN/04/AAR/2020 Jan-2020 Download 97(2)(a)
205 Tamil Nadu Shapoorji Pallonji and Company Private Limited. 1.Whether the Transitional Provisions under Section 142(11)(c), (Chapter XX) of TNGST Act, 2017/CGST Act, 2017 is correctly applicable for the remaining installments of “Mobilization Advance’, which transitioned into the GST regime and to be adjusted/deducted by the applicant post the implementation of GST (i.e. Post July 1, 2017). 2.Whether, the applicant would be liable to pay GST, under the provisions of the TNGST Act, 2017/CGST Act, 2017 and allied laws, on the installments of the ‘Mobilization Advance’, which has transitioned into the GST regime and adjusted /deducted by the applicant post the implementation of GST (i.e. post July 1, 2017). 3.Whether, the applicant would be eligible to avail Input tax Credit (ITC) on Service Tax paid which was transferred from Pre-GST period through TRAN-1 Return filed in terms of the section 142(11)(c), under Transitional Provisions (Chapter XX) of both TNGST Act, 2017/CGST Act, 2017. TN/03/AAR/2020 Jan-2020 Download 97(2)(e)
206 Tamil Nadu Smt. Kamalavadani Udayakumar Whether input tax credit can be claimed on works contract services when the output service is not for the purpose of sale but leasing out? TN/02/AAR/2020 Jan-2020 Download NA
207 Tamil Nadu M/s Padmavathi Hospitality & Facilities Management Service 1.Whether services provided by Padmavathi Hospitality & Facilities Management Services (PHFMS) to DME are classifiable as a function entrusted to a Panchayat or a Municipality under the constitution? If not then can we conclude that no exemption is available to PHFMS? 2.Whether services provided by PHFMS to DME is exempted under Sl.No.3 of Notification 12/2017 Central Tax dated 28.06.2017 read along with amendment dated 25.01.2018? 3.Whether Services provided by PHFMS to DME including institutions of Government Hospitals and colleges are liable for GST or not? If yes, what is the rate of GST applicable to these services 4.Whether services rendered by PHFMS to DME can be classified as pure services or Composite Supplies? TN/01/AAR/2020 Jan-2020 Download 97(2)(b)
208 Maharashtra LAS Palmas Co-operative Housing Society Limited 1.Whether the Applicant - a Co-operative Housing Society paying Goods and Services Tax (GST) on Maintenance Charges collected from its Members, shall be entitled to claim Input Tax Credit of GST paid on replacement of existing lift/ elevator at its own premises to the vendor registered under the Goods and Services Tax Act for manufacture, supply, installation and commissioning of lift/ elevator?; and 2.Whether the Input Tax credit, if available; is not covered under blocked credits under the Goods and Services Tax Act? GST/ARA/31/2019-20/B-13 , Mumbai Jan-2020 Download 97(2)(d)
209 Maharashtra Mayank Vinodkumar Jain The Applicant requests this Authority to decide as to whether the aforesaid services proposed to be rendered qualify as Export of Services" under Section 2(6) of the Integrated Goods & Services Tax Act, 2017 or not. GST/ARA/57/2019-20/B- 11 , Mumbai Jan-2020 Download 97(2)(g)
210 Maharashtra Wise Design Communications Pvt Ltd 1.Are hard copies of shipping bills (which are duly stamped & signed by the LET Export Officer of Customs, having details such as Name & address of authorised courier, Courier registration number, Port of loading, Airlines & Flight number, Customs Shipping number, Shipping bill date, Courier AWB no., Declared weight, Consignor Name & Address, Destination country, IEC Number & GSTIN of Exporter, Description of goods, Invoice value, Consignee name & address, etc.) enough for filing claim for refund of ITC since it is an export sale though the shipping bill is not trackable on ICEGATE website? 2.Is the drop- shipping transaction an export sale or is it subject to IGST? GST/ARA/63/2019-20/B- 14 , Mumbai Jan-2020 Download 97(2)(d)
211 Chhattisgarh M/s Smt. Anju Parakh To determine the taxability on medical services with regard to provide vaccination from clinic STC/AAR/06/2019 Jan-2020 Download 97(2)(e)
212 Karnataka Vaishnavi Splendour Homeowners Welfare Association The appellate authority for advance ruling uphold the ruling passed under section 98(4) of the CGST Act 2017 vide NO.KAR ADRG 47/2019 dated17-09-2019 i.e. Contention of the appeallant is dismissed on all accounts. KAR/AAAR/Appeal-10/2019-20 Jan-2020 Download #
213 Karnataka Infinera India Pvt Ltd The appellate authority for advance ruling uphold the ruling passed under section 98(4) of the CGST Act 2017 vide NO.KAR ADRG 31/2019 dated12-09-2019 i.e. Contention of the appeallant is dismissed on all accounts. KAR/AAAR/Appeal-09/2019-20 Jan-2020 Download #
214 Maharashtra Soma Mohite Joint Venture Pvt. Ltd The Maharashtra Appellate Authority for Advance Ruling held that the services provided by the Appellant in the impugned matter qualifies for inclusion under entry 3(vii) of the Notification No. 12/2017-C.T. (Rate), dated 28.06.2017 (as amended by Notification No. 31/2017-C.T. (Rate) dated 13.10.2017) MAH/AAAR/SS-RJ/21/2019-20 Jan-2020 Download #
215 Andhra Pradesh Sri Satya Sai Water Supply Project Board 1.Whether the applicant qualifies as a ‘Governmental Authority’ under the Act and whether the services availed by it are exempt from the GST by virtue of Entry 3 in Notification 12/2017 (Rate), dt: 28.06.2017. 2.Whether the Applicant is not liable to remit any GST to its suppliers for any services it procures by virtue of its activities of supplying water for domestic purposes. AAR No.01 /AP/GST/2020 Jan-2020 Download 97(2)(b) & (e)
216 Maharashtra Junior Chamber International India 1.Since the amount collected as membership fees from Local Organization Member (LOM’s) is in the nature of affiliation fees which is applied for the purpose of meeting the objects of the trust such as various administration expenses, etc.. As also there is no furtherance of business in this activity and neither any services are rendered nor any goods are being traded so also as there is no provision of services to its members, whether GST is applicable on such membership fees received? 2.Whether other incomes received by the Trust is liable to GST? GST/ARA/43/2019-20/B- 09 , Mumbai Jan-2020 Download 97(2)(e) & (g)
217 Maharashtra Equitron Medica Private Limited 1.Whether we can sell our product to our dealer / distributor by charging GST @ 5.00% as per the notification no.45/2017 & 47/2017? 2.Can a certificate issued by the end user (scientific research organization) mentioning the name of the manufacturer (WE in this case) & the name of the seller (our distributor) be held valid to enable us invoice our product to our dealer at concessional rate of GST @ 5.00%? GST/ARA/30/2019-20/B- 07, Mumbai Jan-2020 Download 97(2)(b)
218 Maharashtra DTL Ancillaries Limited Section 54(3)(ii) allows the refund of credit accumulated on account of rate of tax on inputs being higher than the rate of tax on output supplies. Since we are providing the parts to railway supplies, does the notification No. 5/2017 - Central Tax (Rate) dated 28.06.2017 which bars the refund, applicable to our part supplied? GST/ARA/49/2019-20/B-10 , Mumbai Jan-2020 Download 97(2)(b)
219 West Bengal M/s. Ishan Resins and Paints Ltd Classification of the service of leasing goods vehicles to GTA where the right to use is transferred 40/WBAAR/2019-20 Jan-2020 Download 97(2)(a),(b)&(d)
220 Maharashtra Kutting Fusion Hospitality LLP What would be the rate of tax applicable to the applicant providing restaurant services as per facts of the case mentioned? GST/ARA/22/2019-20/B- 03 , Mumbai, Jan-2020 Download 97(2)(a) & (b)
221 Maharashtra Vilas Chandanmal Gandhi 1.Whether GST is leviable on sale of Transferable Development Rights (‘TDR’)/ Floor Space Index (‘FSI’) received as consideration for surrendering the joint rights in land in terms of Development Control Regulations and granted in light of the article of agreement dated 18 December 2017 entered between the Applicant and Pune Municipal Corporation (‘PMC’) read with Development Control Regulations? 2.If yes, what will be classification under GST and what will be applicable rate of GST? GST/ARA/40/2019-20/B- 06 , Mumbai, Jan-2020 Download 97(2)(a)(e) & (g)
222 Maharashtra Rishab Industries Whether transformers supplied to Indian Railways can be classified as 'Parts of railway or tramway locomotives or rolling stock’ under HSN ‘8607' and thereby subjected to [email protected] 5% or the transformers shall be categorized under HSN 8504 and subjected to [email protected] 18%?” GST/ARA/34/2019-20/B- 04 , Mumbai Jan-2020 Download 97(2)(a) (b) & (e)
223 Maharashtra Anju Kushal Jain “Whether GST is leviable on the sale of shop which is 44yrs old and between lessor to the lessee / or any other person?” GST/ARA/48/2019-20/B- 05, Mumbai Jan-2020 Download 97(2)(g)
224 Karnataka Chromachemie Laboratory Private Limited The appellate authority for advance ruling set aside the ruling passed under section 98(4) of the CGST Act 2017 vide NO.KAR.ADRG 71/2019 dated 23-09-2019 i.e. Contention of the appellant is allowed where in the Pharmaceutical Reference Standards (Prepared Laboratory Reagents) imported and supplied by the Appellant and classified under Tariff Item 3822 00 90 of the Customs Tariff Act, 1975 is covered under Entry No. 80 of Schedule-II to Notification No. 1/2017- Integrated Tax (Rate) dated 28th June 2017 attracting a levy of Integrated Tax at the rate of 12%. KAR/AAAR/Appeal-08/2019-20 Jan-2020 Download #
225 Maharashtra JSW Energy Ltd. The Appellate Authority for Advance Ruling is, hereby, held that the proposed arrangement of supply of coal or any other inputs by the principal i.e. JSL to the Appellant i.e. JEL for generation of electricity will be construed as job work. Accordingly, no GST will be leviable on this supply. Further, the supply of power by JEL to JSL, being an exempt supply, will attract nil rate of GST. Finally, the job work charges payable to JEL by JSL will be subjected to GST in terms of the provisions laid out in Notification No.11/2017-C.T. (Rate) dated 28.06.2017 as amended by various subsequent notifications. MAH/AAAR/SS-RJ/01A/2019-20 Jan-2020 Download #
226 Karnataka M/s Parker Hannifin India Pvt Ltd The appellate authority for advance ruling uphold the ruling passed under section 98(4) of the CGST Act 2017 vide NO.KAR ADRG 54/2019 dated19-09-2019 i.e. Contention of the appeallant is dismissed on all accounts. KAR/AAAR/Appeal-07/2019-20 Jan-2020 Download #
227 Karnataka M/s Barbeque Nation Hospitality Ltd The applicant raises the objection for charging GST on the Electricity charges and questions the lessors about the legal authority/ source of law hence the application filed by the Applicant for advance ruling is here by rejected, in terms of Section 98(2) of the CGST Act 2017. KAR/AAR/03/ 2020 Jan-2020 Download 97 (2) (e)
228 Uttarakhand M/s Rajeev Bansal and Sudershan Mittal Whether business transfer agreement as a going concern which consists of transferring under construction building project is covered under S. No. 12 of the Notification No. 12/2017 Central Tax (Rate) and its thus exempt from the applicability of GST? UK/10/2019-20 Jan-2020 Download 97(2)(a)(b)(d)&(g)
229 Uttarakhand M/s Bharat Heavy Electrical Limited Statement of relevant facts having a bearing on the question(s) raised? UK/09/2019-20 Jan-2020 Download 97(2)(g)
230 Karnataka M/s SLN Tech-Fabs(Bengaluru) Pvt. Ltd. 1. Presently we are charging GST 28% (CGST @ 14% + SGST @ 14%) as per Sl.No. 169 of Schedule-IV to the Notification No.1/2017-CT (R) dated 28.06.2017. Is it correct? 2. Can we use SAC 998881 (Notification No.11/2017-Central Tax (Rate) dated 28.06.2017, Sl.No.535 of Annexure? Please confirm. 3. Can we start charging GST 12% (CGST @ 6% + SGST @ 6%) as per Sl.No.(i)(a)(vi)(n)(id) of Notification No.20/2019-Central Tax (Rate) dated 30.09.2019. KAR/AAR/02/ 2020 Jan-2020 Download 97 (2) (a) (e)
231 Karnataka M/s HACH DHR India Pvt. Ltd Whether the applicants are correct in contending that the “Reagents” used by the applicant for laboratory testing of water samples should be classified under Sl.No.80 of the IGST schedule-II at 12% under IGST Notification No.1/2017-Integrated Tax (Rate) dated 28.06.2017?.But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their letter dated 02-01-2020 KAR/AAR/01/ 2020 Jan-2020 Download 97 (2) (a)
232 Uttarakhand M/s Kuldeep Singh Batola What is the rate of duty on Licensing Services for the right to use minerals including its exploration and evaluation? For which royalty is being paid in terms of notification No. 11/2017 Central Tax (Rate) UK/07/2019-20 Jan-2020 Download 97(2)(a),(b)&(c)
233 Uttarakhand M/s Ajay Kumar Dabral What is the classification of the service provided by Garhwal Mandal Vikas Nigam to M/s Ajay Kumar Dabral in accordance with notification No. 11/2017 Central Tax (Rate)? What is the Rate of GST on given service for which royalty is being paid? UK/08/2019-20 Jan-2020 Download 97(2)(a)& (b)
234 Maharashtra Joyville Shapoorji Housing Private Limited 1.Whether the dwelling units at Joyville, Virar qualify as low cost houses'? Consequentially whether the said dwelling units are eligible for the concessional rate of 12% under Entry (v) (da) of Notification No.11/2017 Central Tax (Rate) dated 28.6.2017 as amended by Notification No.1/2018-Central Tax (Rate) dated 25.01.2018 with effect from 25.01.2018? 2.Whether the benefit of concessional rate would be available to common amenities such as club house, swimming pool and amenities of like nature? 3.Whether the project of the Applicant at Joyville, Virar qualifies as an 'ongoing project under Notification No. 3/2019-Central Tax (Rate) dated 29.03.2019 so as to be eligible for the concessional rate of benefit under Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017? 4.What would be the rate of Goods and Services Tax on the units at Joyville, Virar which do not qualify the criteria of 'low cost houses’? Whether 12% or 18% tax is to be levied on those units? GST/ARA/29/2019-20/B-123 , Mumbai Dec-2019 Download 97(2)(a)(b) & (e)
235 Maharashtra Shapoorji Pallonji and Company Private Limited Whether the Applicant, being the Contractor at Joyville, Virar, will be eligible for concessional rate of Goods and Service under Entry (v) (da) of Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 as amended by Notification No.01/2018-Central Tax (Rate) with effect from 25.01.2018 and discharge Goods and Services Tax at the rate of 12%? Whether the building completion and finishing services be regarded as a separate service or would it be a composite supply of works contract service as covered under entry V(da) of Notification No. 11/2017 to avail the benefit of reduced rate of tax? What would be the appropriate rate of Goods and Services Tax on works contract services provided for the construction of the units and common areas and amenities on pro-rata basis which do not qualify the criteria of low cost houses'? GST/ARA/28/2019-20/B-122 , Mumbai Dec-2019 Download 97(2)(a)(b) & (e)
236 Maharashtra Chowgule Industries Private Limited Whether the applicant is entitled to avail Input tax credit charged on inward supply of Motor Vehicle which are used for Demonstration purpose in the course of business of supply of Motor Vehicle as input tax credit on capital goods and whether the same can be utilised for payment of output tax payable under this Act. GST/ARA/18/2019-20/B-121 , Mumbai Dec-2019 Download 97(2)(d)
237 Karnataka Durga Projects & Infrastructure Pvt Ltd The appellate authority for advance ruling dismiss the appeal filed by the appellant M/s. Durga Projects & Infrastructure PvtLtd, on grounds of time limitation KAR/AAAR/Appeal-06/2019-20 Dec-2019 Download #
238 Karnataka S.K. Aagrotechh The appellate authority for advance ruling uphold the rulings passed under section 98(4) of the CGST Act 2017 vide NO.KAR ADRG 49/2019 dated 18-09-2019 i.e. Contention of the appeallant is dismissed on all accounts. KAR/AAAR/Appeal-05/2019-20 Dec-2019 Download #
239 West Bengal Ambo Agritec Pvt Ltd Classification of a non edible dough of flour and sugar used as an intermediate preparation in confectionary business 39/WBAAR/2019-20 Dec-2019 Download 97(2)(a)
240 West Bengal Infobase Services Pvt Ltd Classification of the services of printing and selling advertisement space as an agent when supplied as a bundle 38/WBAAR/2019-20 Dec-2019 Download 97(2)(a)& (b)
241 Rajasthan Mrs Manju Devi, (M/s M.D. Enterprises) a. Whether exemption of “Supply of Farm Labour” as provided in Notification No. 12/2017 and Notification No. 09/2017 Integrated Tax (rate) dated 28.06.2017 is available to supplier of manpower falling under SAC 99851? b. Is it necessary for recipient of “Supply of Farm Labour” service to be fully engaged in agriculture and not doing any other activity? c. What type of documents/evidence is required to be kept as a supplier of manpower for availing exemption as “Supply of Farm Labour” under Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 and Notification No. 09/2017 Integrated Tax (rate) dated 28.06.2017? RAJ/AAR/2019-20/29 Dec-2019 Download 97 (2) (b)
242 Rajasthan SEVK RAM SAHU, (M/s S.R.S. Enterprises) • Whether the entry number 10 of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 is applicable to the applicant and accordingly will the services provided by the applicant? • If the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 is not applicable, then what will be classification and HSN for services provided by the applicant? RAJ/AAR/2019-20/28 Dec-2019 Download 97 (2) (b)
243 Maharashtra Kasturba Health Society The Maharashtra Appellate Authority for Advance Ruling held that the questions by the Appellant are not maintainable in terms of the Clause (a) of section 95 of the CGST Act, 2017, as the transaction with respect to which the Appellant has asked the questions, are not pertaining to the Appellant. MAH/AAAR/SS-RJ/19/2019-20 Dec-2019 Download #
244 Andhra Pradesh Vinayaka Constructions 1.Whether the applicant is eligible for Input Tax Credit (ITC) in respect of the GST paid on goods and services used as inputs in execution of “Works Contracts” specifically in execution of Road work contracts to Government Engineering Departments. 2.If not, on which type of goods/ services the ITC is not eligible. AAR No.37 /AP/GST/2019 Dec-2019 Download 97(2)(d)
245 Maharashtra Bajaj Finance Limited The Appellate Authority for Advance Ruling, hereby, hold that the additional/Penal interest recovered by the Applicant from their customers against the delayed payment of monthly instalments of the loan extended to such customers, would be exempt from GST in terms of Sl. 27 of the Notification No. 12/2017-C.T. (Rate) dated 28.06.2017 MAH/AAAR/SS-RJ/24A/2018-19 Dec-2019 Download #
246 Maharashtra Rotary Club of Mumbai Nariman Point The Appellate authority set aside the Order of the AAR and hold that the amount collected as membership subscription and admission fees from members is not liable to GST as supply of services. MAH/AAAR/SS-RJ/20/2019-20 Dec-2019 Download #
247 Maharashtra Micro Instruments The Appellate Authority for Advance Ruling, hereby, reject the application filed by the Appellant under section 102 of the CGST Act, 2017 seeking the amendment in the AAAR Order No. MAH/AAAR/SS-RJ/26/2018-19 dated 22.03.2019 MAH/AAAR/SS-RJ/26A/2018-19 Dec-2019 Download #
248 Uttarakhand M/S V.K ENTERPRISES 1. What is the classification of goods (Rubber pad) if supplied in semi finished condition to any person other than railways? 2. What will be the applicable rate of GST on Rubber pad in semi-finished condition supplied by the applicant? 3. The applicant is manufacturer of Rubber pad which are solely supplied to railways at GST rate of 5%. We intend to supply the same goods in semi finished condition to some other person other than railway. We want to know whether the classification under GST Tarriff item 86080010 will charge to GST Tariff item No. 400811 attracting duty @ 18% or there will no change in classification and rate of duty? NO. 6/2019-20 Dec-2019 Download 97(2) (e)
249 Uttarakhand M/S V.K ENTERPRISES 1. What is the classification of goods (Rubber pad) if supplied in semi finished condition to any person other than railways? 2. What will be the applicable rate of GST on Rubber pad in semi-finished condition supplied by the applicant? 3. The applicant is manufacturer of Rubber pad which are solely supplied to railways at GST rate of 5%. We intend to supply the same goods in semi finished condition to some other person other than railway. We want to know whether the classification under GST Tarriff item 86080010 will charge to GST Tariff item No. 400811 attracting duty @ 18% or there will no change in classification and rate of duty? NO. 6/2019-20 Dec-2019 Download 97(2) (e)
250 Uttarakhand M/s G.B Pant University of Agriculture and Technology. 1 – Identification of HSN code of service provided in relation to “on field testing for bio efficacy, Phyto-toxicity and other tests on plants for evaluation of insecticide” 2 – Determination of applicable tax rate payble as per respective HSN and exemption if any? NO. 3/2019-20 Dec-2019 Download 97(2) (a)
251 Andhra Pradesh Macro Media Digital Imaging Private Limited 1.Whether the transaction of printing of content provided by the customer, on poly Vinyl Chloride banners and supply of such printed trade advertisement material is supply of goods. 2.What is the classification of such trade advertisement material if the transaction is a supply of goods? AAR No.40/AP/GST/2019 Dec-2019 Download 97(2)(b) & (e)
252 Andhra Pradesh Sri Venkata Vijaya Durga Traders Whether Tamarind Seed attracts Nil Rate under HSN Code 1209 (Forest Trees Seed) or not. AAR No.31/AP/GST/2019 Dec-2019 Download 97(2)(b) & (e)
253 Andhra Pradesh Kalagarla Suryanarayana Son Whether Tamarind Seed attracts Nil Rate of Tax under HSN Code 1209(Forest Trees Seed) or Not. AAR No.30/AP/GST/2019 Dec-2019 Download 97(2)(b) & (e)
254 Andhra Pradesh Sree & Co 1.Whether supply of print on flex is classifiable as supply of goods or service? 2.If yes, whether falls under HSN 4911 under entry no 132 of Schedule II of Notification 1/2017- CTR? 3.If answer to question 2 is yes, whether supply of print on flex non commercial purpose is also classifiable under HSN 4911 under entry no 132 of Schedule II of Notification 1/2017- CTR? AAR No. 32/AP/GST/2019 Dec-2019 Download 97(2)(a)(b) & (e)
255 West Bengal Switz Foods Pvt Ltd Whether baked food having more than 20 per cent by weight meat is classifiable under HSN 1601 37/WBAAR/2019-20 Dec-2019 Download 97(2)(a)
256 West Bengal Bengal Shrachi Housing Devlopment Limited Whether the services offered to the buyer of a flat in a housing complex are composite supplies 36/WBAAR/2019-20 Dec-2019 Download The applicant withdrew the application.
257 Karnataka M/s Strides Emerging Markets Ltd The appellate authority for advance ruling uphold the rulings passed under section 98(4) of the CGST Act 2017 vide NO.KAR ADRG 18/2019 dated 07-08-2019 i.e. Contention of the appeallant is dismissed on all accounts. KAR/AAAR/Appeal-04/2019-20 Dec-2019 Download #
258 Karnataka Strides Emerging Markets Ltd The appellate authority for advance ruling uphold the rulings passed under section 98(4) of the CGST Act 2017 vide NO.KAR ADRG 18/2019 dated 07-08-2019 i.e. Contention of the appeallant is dismissed on all accounts. KAR/AAAR/Appeal-04/2019-20 Dec-2019 Download #
259 Maharashtra Municipal Corporation of Greater Mumbai Whether services provided by VFS global to applicant which are in the nature of collection services should be exempt from GST as per the notification no. 12/2017 of CGST Rate) read with Notification no. 02/2018 CGST (Rate) being pure service provided to the local authority by way of any activity in relation to any function entrusted to a Municipality under article 243W of the Constitution of India. GST/ARA/60/2019-20/B-120 , Mumbai Dec-2019 Download 97(2)(b)
260 Maharashtra Life Health Foods India Pvt. Ltd 1.Whether ‘ almond milk’ sold by the applicant is covered entry 48 of Schedule II of Notification No. 1/2017-IGST(Rate) dated 1st July, 2017 and attracts Goods and Services Tax (GST) @12% ? 2.If the answer to above is negative, what is the correct classification and GST Rate of ‘almond milk sold by applicant ? GST/ARA/44/2019-20/B-119, Mumbai Dec-2019 Download 97(2)(a)
261 Maharashtra Maneckji Cooper Education Trust The applicant would like to know whether the required registration under the GST Act should be surrendered. GST/ARA/128/2018-19/B-117 , Mumbai Dec-2019 Download 97(2)(a) & (b)
262 West Bengal M/s Ex- servicemen Resettlement Society Whether it is liable to pay GST on the portion of the payment received on amount of the bonus paid or payable 35/WBAAR/2019-20 Nov-2019 Download 97(2)(c)&(e)
263 West Bengal M/s Barbeque Nation Hospitality Ltd Whether the applicant is liable to pay GST on the electricity made available by the licensor from which it has taken on lease the premises for running a restaurant 34/WBAAR/2019-20 Nov-2019 Download N.A.
264 Madhya Pradesh M/s Alisha Foods What is the correct classification of Fried Fryums of differnt shapes, sizes and varieties which are ready to eat and What is the HSN Code and GST rate appicable on such goods manufactured. MP/AAR/20/2019 Nov-2019 Download 97(2) (a)(e)
265 Rajasthan M/s JVS Foods Pvt Ltd Whether the goods (Fortified Rice Kernel) manufactured and sold by the applicant will be fall under Chapter-10, Tariff item 1006 as Rice and description of goods 10061090 others (IGST Nil/5%, CGST Nil/2.5%, SGST Nil/2.5%)? RAJ/AAR/2019-20/27 Nov-2019 Download 97(2)(a)(e)
266 Rajasthan M/s Geetastar Resorts Pvt Ltd Whether Input Tax Credit on goods and services used in construction of hotel will be available to the applicant engaged in providing taxable services of hotel accomodation and related services? RAJ/AAR/2019-20/26 Nov-2019 Download 97(2)(d)
267 Rajasthan M/s Crown Tours and Travels a. Whether the 'Ancillary Services' provided to various tour operators falls under Chapter heading 9985 (i) {Supply of Tour Operator Service} or 9985 (iii) {Support Services}? b. What is the applicable tax rate for ancillary services provided to various tour operators? RAJ/AAR/2019-20/25 Nov-2019 Download 97(2)(a)
268 Andhra Pradesh KPC Projects Limited 1.Applicability of GST Rate for construction of Millennium tower at Madhurawada, Visakhapatnam for information Technology and Communication Department, Government of Andhra Pradesh and through Nodal Agency APIIC. Clarification is requested for the applicable Rate of GST under works contract service 2.If GST should be payable @12%, whether a claim for refund be submitted in RFD-01. AAR No. 42/AP/GST/2019 Nov-2019 Download 97(2)(b) & (e)
269 Tamil Nadu M/s. RB Shah Enterprises India Private Limited What is the applicable rate of GST for the mentioned service provided for a whole sum price TN/53/AAR/2019 Nov-2019 Download 97 (2) (a)
270 Tamil Nadu M/s. Kalyan Jewellers India Limited 1. Whether the issue of own closed PPIs by the ‘Applicant’ to their customers be treated as supply of goods or supply of service 2. If yes, is the time of issue of PPI’s by the Applicant to their Customers is the time of supply of goods or services warranting tax liability 3.If yes, what is the applicable rate of tax for such supply of goods or services?” 4.If yes, Whether the issue of PPIs by the Third party PPI Issuers subject to GST at the time of issue in their hands? 5. Whether the amount received by the Applicant from Third Party PPI Issuers subject to GST? 6. If No, GST collection at the time of sale of goods or services on redemption of PPIs i.e., own and from Third Party will be a sufficient compliance of the provisions of the Act? 7. The treatment of discount (the difference between Face value and Discounted Value) in the hands of issuer of PPI in case of third party PPIs? Whether the applicant will be liable to pay GST on this difference Value? TN/52/AAR/2019 Nov-2019 Download 97 (2) (g)
271 Tamil Nadu M/S. Sree Varalakshmi Mahaal LLP Whether the Input Tax Credit available spent for construction of building materials can be claimed and utilize to nullify the cascading effect of taxation? TN/51/AAR/2019 Nov-2019 Download 97 (2) (d)
272 Tamil Nadu M/s. CMC Vellore Association 1.Tax liability on medicines supplied to in-patients through pharmacy 2. Tax liability on the medicines, drugs, stents, implants, etc administered to in-patients during the medical treatment or procedure TN/50/AAR/2019 Nov-2019 Download 97 (2) (e)
273 Maharashtra Bandai Namco Pvt. Ltd The Appellate Authority for Advance Ruling, hereby, uphold the ruling pronounced by the Advance Ruling Authority, wherein it was held that the gaming zone operated by the Appellant in the mall premises would attract GST at the rate of 28%(CGST @14% + [email protected]%) in terms of the entry (iiia) of Sr.34 of the Notification No. 11/2017-C.T. (Rate) dated 28.06.2017 as amended by the Notification No. 1/2018 –C.T. (Rate) dated 25.01.2018. MAH/AAAR/SS-RJ/18/2018-19 Nov-2019 Download #
274 Himachal Pradesh M/s Bakson Drugs & Pharmaceuticals Pvt. Ltd Brief of the Case :- Appllicability of GST on ENA? Summary:- Since the applicant is neither supplier of ENA nor he proposes to undertake supply of ENA, therefore, the application for advance ruling has not been admitted. HP-AAR-1/2019 Nov-2019 Download -
275 Maharashtra Mayank Jain The Appellate Authority for Advance Ruling, hereby, hold that the entire gamut of activities performed by the Appellant in terms of the subject agreement, are those of an intermediary, which would be classified under the heading 9997 bearing the description 9997. As regards the issue of export of the services provided by the Appellant, it is held that advance ruling in this issue cannot be passed as the same is beyond our jurisdiction. MAH/AAAR/SS-RJ/17/2019-20 Nov-2019 Download #
276 Rajasthan K M Trans Logistics Private Limited Appeal by the party is rejected. Services to be provided by the appellant are leviable to GST, as specified under Notification No. 11/2017- Central Tax (Rate) dated 28.06.2019 (as amended) read with exemption Notifications, if applicable, as per the exact nature of services to be provided by them. RAJ./AAAR/05/2019-20 Nov-2019 Download #
277 Himachal Pradesh M/s Newtramax Healthcare Brief of the case-Whether the product/s being manufacture by the applicant fall under HSN 2106 or 3004? Summary- All the goods being manufactured by the applicant which are mentioned in the drug license issued to the applicant by the competent authority and have the labels as per standards prescribed under the Drugs and Cosmetics Act, 1940 can be classified under HS code 3004. HP-AAR-2/2019 Nov-2019 Download 97 (2) (d)
278 Maharashtra Nikhil Comforts The Maharashtra Appellate Authority for Advance Ruling while confirming the order of the Maharashtra Advance Ruling Authority held that the contract in the impugned case is though a composite supply not for immoveable property, and therefore does not fall under the definition of ‘works contract’. The principal supply in the case is of Air conditioning units and the entire contract is taxable @ 28%. MAH/AAAR/SS-RJ/16/2019-20 Nov-2019 Download #
279 West Bengal M/s Sadguru Seva Paridhan Pvt Ltd Classification of fusible interlining cloth 33/WBAAR/2019-20 Nov-2019 Download 97(2)(a)
280 West Bengal M/s Shewratan Company Pvt Ltd* Rectification of order dated 21/10/2019 32/WBAAR/2019-20 Nov-2019 Download 97(2)(e)
281 West Bengal M/s Dipeet Agarwal Whether he is liable to pay GST on supply of goods through PDS 31/WBAAR/2019-20 Nov-2019 Download 97(2)(e)
282 Maharashtra Konkan LNG Private Limited The Maharashtra Appellate Authority confirmed the Maharashtra Advance Ruling Autority Order by holding that the Appellant is not eligible for taking ITC in terms of section 16 read with section 17 of the MGST ACT / CGST ACT ( CGST/ SGST / IGST ) on construction of the above said Breakwater. MAH/AAAR/SS-RJ/14/2019-20 Nov-2019 Download #
283 Maharashtra Rotary Club of Mumbai Queens Necklace The Appellate Authority for Advance Ruling, hereby, hold that the amount collected as membership subscription and admission fees from members is not liable to GST as supply of services. MAH/AAAR/SS-RJ/15/2019-20 Nov-2019 Download #
284 Maharashtra H.P. Sales India Pvt. Ltd., The Applletate authority did not find any reason to amend our original order dated 17.02.2019, wherein it was held that the supply of the ElectroInk along with the other consumables comprising of blanket, photo imaging plate, binary ink developer, HP imaging oil, blanket web and other machinery products by the Appellant to its customers is ‘mixed supply’ and not the ‘composite supply’, as being claimed by the Appellant. MAH/AAAR/SS-RJ/21A/2019-20 Nov-2019 Download #
285 Andhra Pradesh GVS Projects Private Limited 1.Whether APSPDCL & APEPDCL is a Government authority/ Government Entity or not? 2.What is the applicable rate of GST on work agreement entered into with the APSPDCL & APEPDCL. 3.Under which Notification the work would fall, for discharging the GST liability? 4.Whether for the value of materials recovered from RA bills issued on cost recovery basis by APSPDCL & APEPDCL is liable to tax under RCM as per Notification No.13/2017 Central Tax (Rate) dated 28.06.2017 or not ? AAR No.33/AP/GST/2019 Oct-2019 Download 97(2)(b) & (e)
286 Maharashtra CMS Infosystems Ltd. The Appellate Authority for Advance Ruling, hereby, hold that Input Tax Credit against the GST paid on the purchase, and fabrication of the motor vehicles, used for carrying cash and bullions, is available to the Appellant MAH/AAAR/SS-RJ/04A/2018-19 Oct-2019 Download #
287 Maharashtra Sun Pharmaceutical Industries Ltd The Appellate authority set aside the Order of the AAR classifying the product Prohance-D (Chocolate) under heading 21069050 and furhter held that the product would instead classify as a diabetic food covered under chapter heading 21069091 MAH/AAAR/SS-RJ/12/2019-20 Oct-2019 Download #
288 Andhra Pradesh Deccan Tobacco Company 1.What is the rate of GST applicable on tobacco leaves procured at tobacco auction platforms or directly from farmers, which are cured and dried by farmers themselves? 2.What will be the applicable rate of tax if the applicant purchases tobacco leaves form other dealers who have purchased them from farmers, for the purpose of trading? 3.What will be the applicable rate of tax if the applicant segregates the tobacco into grades depending upon their size (width), colour /shade, length, texture of the leaf etc., and sells such graded tobacco leaf? 4.What will be the applicable rate of tax if the tobacco leaves are butted and sold to other dealers? 5.What is the applicable rate of tax if the applicant gets the tobacco leaves re-dried without getting them threshed and sold them? 6.What will be the applicable rate of tax if the applicant gets the tobacco leaves threshed and re-dried? 7.What will be the applicable rate of tax if the applicant gets the tobacco threshed and re-dried on job work basis at others’ premises and then sells such threshed and re-dried tobacco leaves to others? AAR No. 36/AP/GST/2019 Oct-2019 Download 97(2)(a) & (b)
289 Maharashtra "Nagpur Integrated Township Pvt. " The Appellate Authority for Advance Ruling agree with the findings and order of the Advance ruling authority in as much as the impugned transaction entered into by the parties is not in nature of lease. The same is rather in the nature of construction of complex services being provided by the Appellant to its customers, and hence find no reason to deviate from the conclusions derived by them. MAH/AAAR/SS-RJ/11/2019-20 Oct-2019 Download #
290 Rajasthan M/s Chandmal Narayandas Consortium 1. What is applicable rate of GST on Entry Fees collected for allowing entry into Municipal Park Subhash Ushyan. 2. What is applicable rate of GST on ticket charges for toy train facility provided in the park. 3. What is applicable rate of GST on ticket charges for pedal boat facility provided in the park. RAJ/AAR/2019-20/24 Oct-2019 Download 97(2)(a) & (e)
291 Maharashtra Terna Public Charitable Trust 1.Whether the supply of medicines, surgical items, implants, consumables and other allied items provided by the hospital through the hospital owned pharmacy, as well as food, room on rent to the in-patients is part of composite supply of health care treatment; and hence not taxable under CGST/SGST? 2.Whether the supply of medicines, surgical items, implants, consumables and other allied items provided by the hospital through the hospital owned pharmacy to the out-patients, is part of composite supply of health care treatment; and hence not taxable under CGST/SGST? GST-ARA- 135/2018-19/B- 55 Mumbai dated 21.05.2019 Oct-2019 Download 97(2)(a) (b)(e)
292 Maharashtra Sanofi India Limited. The Member(SGST) has upheld the order of the AAR. The Member (CGST) has set aside the order of the AAR in favour of the Appellant. Therefore, as per Section 101(3) of the CGST Act, 2017 it shall be deemed that no advance Ruling can be issued in respect of the question under the Appeal. MAH/AAAR/SS-RJ/10/2019-20 Oct-2019 Download #
293 Tamil Nadu M/s Tamil Nadu Coop Silk Producers Federaqtion Ltd Whether TDS provision under GST Act is applicable to the Co-operative Society since it is Registered under Tamil Nadu Cooperative Society Act of 1975 and not under society registration act 1860 (21 of 1860) TN/49/AAR/2019 Oct-2019 Download 97(2)(b)
294 Rajasthan M/s Indag Rubber Ltd Whether the applicant is eligible to claim credit of the GST charged by vendor at the time of supply of goods and services to it, which are used for carrying out the following activities for setting up of MRO facility which will be rented out: a. Civil Work b. External Development Works RAJ/AAR/2019-20/23 Oct-2019 Download 97(2)(d)
295 Tamil Nadu A.M ABDUL RAHMAN ROWTHER & CO The Order 37/AAR/2019 dated 21.10.2019 passed by the lower authority in the case of the appellant is set aside. The matter is remanded to the lower authority for consideration and passing of appropriate orders on whether issue raised in the application by the appellant was already pending before the department after extending opportunity to the appellant. TN/AAAR/07/2019(AR) Oct-2019 Download #
296 West Bengal M/s Shewratan Co Pvt Ltd Whether supply of stores in foreign going vessels is export 30/WBAAR/2019-20 Oct-2019 Download 97(2)(e)
297 West Bengal M/s Singh Transport Agency Whether TDS is deductible on supply of solid waste conservancy service to a municipality 29/WBAAR/2019-20 Oct-2019 Download 97(2)(b)
298 West Bengal M/s Rabi Sankar Tah Whether co-owners of a jointly held property are liable to pay tax as an association of individuals 28/WBAAR/2019-20 Oct-2019 Download 97(2)(f)
299 Madhya Pradesh M/s Anik Milk Products Private Limited Whether flavoured milk is taxable at the rate 5% under Schedule IV of the GST Act. MP/AAR/19/2019 Oct-2019 Download 97(2) (a)
300 Maharashtra Ordnance Factory Bhandara Question: 1) Being a part of the Ministry of Defence, Government of India, whether our organization Ordnance Factory Bhandara is liable to pay GST on the following supply of services: - a) Liquidated damages deducted from the payments to be made to suppliers in case of delayed delivery of goods or services. b) Amount of Security deposit forfeited of suppliers due to non-fulfillment of certain contract conditions. (d) Food and beverages supplied at industrial canteen inside the factory premises. (e)Community hall (Multipurpose Hall) provided on rental basis to employees of our organization. (f) School bus facility provided to children of the employees. (g)Conducting exams for various vacancies. Answer: The Appellant is not liable to pay GST in any of these abovementioned activities/transactions carried out by them. Question: 2) Whether Input Tax Credit on expenditure on the goods and services consumed by our organisation in following activities shall be available: - a) Maintenance of garden inside the factory premises. b) Maintenance and upkeep activities relating to gardens, parks, playground, factory school for children of employees, hall for recreational activities, residential quarter buildings of employees, roads, footpaths, street lightings and other parts of estate area that are located outside the factory premises but within the factory estate. c) Medicines purchased by the hospital maintained by our organisation and used for treatment of factory employees and their dependents. Expenditure on maintenance, upkeep and other activities relating to such hospital. d) Expenditure related to maintenance and upkeep of guest houses maintained by organisation. e) Expenditure related to purchase of LPG cylinders used within industrial canteen. Answer: ITC in respect of the following input services are available to the Appellant: (a) Maintenance of garden inside the factory premises; (c) Medicines purchased by the hospital maintained by our organisation and used for treatment of factory employees and their dependents. Expenditure on maintenance, upkeep and other activities relating to such hospital. ITC in respect of the following input services are not available to the Appellant: (b) Maintenance and upkeep activities relating to gardens, parks, playground, factory school for children of employees, hall for recreational activities, residential quarter buildings of employees, roads, footpaths, street lightings and other parts of estate area that are located outside the factory premises but within the factory estate. (d) Expenditure related to maintenance and upkeep of guest houses maintained by organisation. (e) Expenditure related to purchase of LPG cylinders used within industrial canteen. Question: 6) Whether proportionate Input Tax Credit has to be reversed in cases where lesser payment is made to the supplier due to deduction on account of liquidated damages from supplier’s dues. Answer: No, the Appellant is not required to reverse any proportionate Input Tax Credit in cases where lesser payment is made to the supplier due to deduction on account of liquidated damages from supplier’s dues. Question: 7) Being a part of the Ministry of Defence, Government of India, whether the following notifications are applicable to our organisation and what shall be the impact of such notifications: - d) Notification No. 2/2018- Central Tax (Rate), in relation to services by an arbitrator or an advocate to our organisation. e) Notification No. 3/2018- Central Tax (Rate), in relation to services supplied by our organisation by way of renting of immovable property to a person registered under the Central Goods and Services Tax Act, 2017. f) Notification No. 36/2017 – Central Tax (Rate), in relation to payment of tax on reverse charge mechanism on sale of used vehicles, seized and confiscated goods, old and used goods, waste and scrap to a GST registered person. Answer: Yes, all the three aforementioned notifications will be applicable to Ordnance Factory Bhandara. MAH/AAAR/SS-RJ/13/2019-20 Oct-2019 Download #
301 Goa M/s Goa Industrial Development Corporation Is an obligation to refrain from an Act, or to tolerate an Act or a situation treated as supply of Goods/Services (Schedule II U/s 7 Scope of Supply). GOA/GAAR/01 OF 2019-20/1875 Oct-2019 Download 97(2)(b)
302 Tamil Nadu M/s. Kalis Sparkling Water Private Limited 1.Whether their product K juice Grape fail under category of fruit beverages or fruit based drinks? 2. What is the rate of tax and HSN code for their prodct name? 3.Is there any preserved percentage of fruit or pulp in the beverages to call them as carbonated fruit beverages or drinks under GST Act? TN/48/AAR/2019 Oct-2019 Download 97(2)(a)
303 Tamil Nadu M/S Tata Projects Limited 1. Whether Supply of Engineering, Procurement & Construction (EPC) contract for establishment of Integrated Cryogenic Engine & Stage Test facility (ICET) where in both goods and services are supplied can be construed to be a Composite Supply in terms of Section 2(30) of CGST Act, 2017? 2. If Yes, Whether the Principal Supply in such case can be said to be “Establishment of Fluids Servicing System (FSS)” can be taxable at 5% GST vide notification No. 45/2017-Central Tax (Rate) dt 14th November, 2017? 3. If Principal Supply taxable at 5%, whether the entire transaction in the contract is taxed as per the rate applicable to Principal Supply TN/47/AAR/2019 Oct-2019 Download 97(2)(a)
304 Rajasthan M/s Wonder Cement Ltd 1. Whether there is any 'Ásset Transfer' involved which is a leviable to GST in the work of shifting & raising of transmission lines owned by RRVPNL by M/S Wonder Cement Ltd.? 2. Without prejudice to the submissions made above, if there is an ''Asset transfer'' which is a supply under GST, then who is liable to pay GST? 3. If the above GST is to be paid by the Applicant, then the same will be exempt vide Entry 4 of Notification No. 12/2017-Central Tax (rate) dated 28.6.17 97(2)(e) & (g) Oct-2019 Download 97(2)(e) & (g)
305 Maharashtra Western Concessions Private Limited The Appellate Authority for Advance Ruling, , modified the ruling pronounced by the Advance Ruling Authority in so far the observation of the facts and legal provisions are concerned and pass the order by holding that the Appellant is not entitled to avail the ITC of GST paid on goods and services used for construction of Tie-in pipelines, from the FSRU to the National grid as per the provision laid out in section 17(5)(c) and 17(5)(d) of the CGST Act, 2017. MAH/AAAR/SS-RJ/09/2019-20 Oct-2019 Download #
306 Maharashtra SAFSET AGENCIES PVT LTD. The Appellate authority held that the Appellant is eligible to take benefit of rule 32(5) for the products in TABLE 1 placed by them before us except items placed at 7 & 8.CollectiblesCollectible Books We cannot give any ruling on items 7 & 8 and we agree with the observations of the AAR on 7 & 8, that in absence of any specific description of the products contained in them, no ruling can be given. MAH/AAAR/SS-RJ/08/2019-20 Oct-2019 Download #
307 Maharashtra M/s Children Of The World India Trust Whether the activities conducted by The Children of the World (India) Trust are the "Charitable Activities” exempted under the Notification No.12/2017- Central Tax (Rate) dated 28.06.2017 as amended and consequently, the receipt of the Adoption Fees paid under Regulation 46 of the Adoption Regulations, 2017 by the Prospective Adoptive Parents to the Trust is exempted from the levy of Goods and Services Tax GST-ARA- 15/2019-20/B- 110 Mumbai Oct-2019 Download 97(2)(b)
308 Maharashtra M/s Jotun India Pvt Ltd Whether recovery of 50% of Parental Health Insurance Premium from employees amounts to "supply of service" under Section 7 of the Central Goods and Services Tax Act, 2017? GST-ARA- 19/2019-20/B- 108 Mumbai Oct-2019 Download 97(2)(e) & (g)
309 Maharashtra M/s Vertiv Energy Private Limited 1. Whether the contract entered into with DMRC for supply, erection, installation, commissioning and testing of UPS system qualifies as a supply of works contract under Section 2(119) of the CGST Act? 2. If yes, whether such supply made to DMRC would be taxable at the rate of 12% in terms of Sr. no. 3(v) of Notification No. 11/2017 - C.T. (Rate), as amended w.e.f. 25.1.2018? GST-ARA- 17/2019-20/B- 107 Mumbai Oct-2019 Download 97(2)(a)(e) & (g)
310 Maharashtra M/s VFS Global Services Private Limited Whether the work for "Operating Citizen Facilitation Centre (CFC) at various Locations of MCGM on per transaction/ receipt basis" involving the aforesaid Scope of Work would be exempt from GST vide Sr. No.3 & 3A of amended Notification No. 12/2017 - Central (Rate) as on 31st Dec, 2018. GST-ARA- 16/2019-20/B- 109 Mumbai Oct-2019 Download 97(2)(a)(b) & (e)
311 Maharashtra M/s Vijay Baburao Shirke Whether receipt of prize money from horse race conducting entities, in the event horse owned by the applicant wins the race, would amount to 'supply under section 7 of the Central Goods and Service Tax Act, 2017 or not and consequently, liable to GST or not? GST-ARA- 12/2019-20/B- 106 Mumbai Oct-2019 Download 97(2)(e) & (g)
312 Maharashtra M/s Rotary Club of Mumbai Western Elite The amount collected by Rotary club is towards convenience of members and pooled together for paying meeting expenses, communication expenses, RI per capita dues, subscription fees to the Rotarian or Rotary regional magazine, district per capita assessment and the same is deposited in single bank account. As there is no furtherance of business in this activity and neither any services are rendered nor are any goods being traded, whether the above transaction can be considered as supply of goods or services to its Members under GST? GST-ARA- 09/2019-20/B- 105 Mumbai Oct-2019 Download 97(2)(f)
313 Maharashtra Multiples Alternate Asset Management Private Limited The Appellate authority held that since the questions asked by the Appellant are not covered under the jurisdiction of the advance ruling, no ruling can be passed in the instant case. MAH/AAAR/SS-RJ/07/2019-20 Oct-2019 Download #
314 Rajasthan M/s T and D Electricals 1. Admissibility of ITC of Tax paid or deemed to have been paid; 2. Whether applicant is liable to be registered RAJ/AAR/2019-20/21 Oct-2019 Download 97(2)(d) & (f)
315 Goa Sewerage & Infrastructural Development Corporation of Goa Ltd 1. Whether the Project Management services provided by applicant to recipient would qualify as an activity in relation to function entrusted to Panchayat or Municipality under Article 243G or Article 243W respectively, of the Constitution of India 2. Would supervision fees received towards such services provided by the applicant qualify as “Pure services (excluding works contract service or other composite supplies involving supply of any goods)” as provided in serial number 3 of Notification No. 12/2017- Central Tax (Rate) dated 28 June, 2017[Notification No. FA -3-42/201711/v (53) dated 30 June 2017, as amended by Notification No. 2/2018-Central Tax (Rate) dated 25 January, 2018 issued under CGST Act, 2017 serial number 3 of Notification No. 9/2017 –Integrated Tax (Rate) dated 28.06.2017, as amended by Notification No. 2/2018 – Integrated Tax (Rate) dated 25.01.2018 and corresponding notifications issued under SGST Act? 3. Whether the applicant would fall under the definition of governmental authority or Government entity GOA/GAAR/10/ 2018-19 dated 30.09.2019 Sep-2019 Download #
316 Karnataka Wisdom Security Services Is GST Applicable on man power services provided to Karnataka Rural Road Development Agency? KAR/AAR/107/2019-20 Sep-2019 Download 97 (2) (b)
317 Karnataka Wework India Management Private Limited Wework India Management Private Limited KAR/AAR/106/2019-20 Sep-2019 Download 97 (2) (d)
318 Karnataka Matrix Imaging Solutions India Private Limited Whether they, being a health care service provider, are exempted from tax or not? KAR/AAR/105/2019-20 Sep-2019 Download 97 (2) (b)
319 Karnataka Teamview Developers LLP 1. Whether the above rates are applicable to constructions comprising entirely of construction of commercial space. If not, what is the rate of tax applicable both with ITC and without ITC? 2. In the instant case can the applicant, the service provider of construction of commercial space utilise the ITC relating to the construction activity on supply of other goods and services? 3. Can input tax paid on inputs relating to construction activity i.e. on construction of buildings / built up space be utilised against the output tax payable on letting out of the same space? 4. Is providing residential accommodation as paying guest to students outside the premises of the University / College / School campus taxable under GST? If yes, what is the rate of tax applicable? KAR/AAR/104/2019-20 Sep-2019 Download 97 (2) (d) (e)
320 Karnataka Tarun Realtors Private Limited Whether taxes paid on procurement of goods and/or services for installation of the following, hereinafter referred to as “Installations”, are regarded as blocked credits under Section 17(5) of the CGST Act, 2017? (a)Chillers,(b) Air Handling Unit (AHU),(c)Lift, Escalators and Travellator, (d) Water Treatment Plant (WTP), (e) Sewage Treatment Plant (STP), (f) High Speed Diesel Yard (HSD), (g) Mechanical Car Park (MLCP), (h) Indoor / Outdoor Surveillance System (CCTV), (i) D.G.Sets, (j) Transformers, (k)Electrical wiring and fixtures (l) Public Health Engineering (PHE), Fire-fighting and water management pump system. KAR/AAR/103/2019-20 Sep-2019 Download 97 (2) (d)
321 Karnataka Acharya Shree Mahashraman Chaturmas Pravas Vyavastha Samiti Trust a) Whether the applicant is liable to pay tax on renting of temporary residential rooms for consideration to the devotees and renting of space for shops and stalls for the purpose of religious programmers where the predominant object is not to do business but for advancement of religion? b) Whether the applicant is liable to pay tax on renting of temporary residential rooms as per the following categories, to the devotees to stay for the purpose of religious programmers where charges per room is less than one thousand per day, if answer to the question 1 is yes? (i) Category-I: 2 BHK 430 sq.ft., including facilities such as water, electricity, cot, bed, pillow, bedspread, one AC, and having two rooms, hall, kitchen, rest-room + toilet, with cooking facility and no cleaning services. (ii) Category-II: 1 BHK 300 sq.ft., including facilities such as water, electricity, cot, bed, pillow, bedspread, one AC and having one room, hall, kitchen, rest-room + toilet, with cooking facility and no cleaning services. (iii) Category-III: Single room, 100 sq.ft., including facilities such as water, electricity, cot, bed, pillow, bedspread, common rest rooms and toilets and no cleaning and cooking facility services. (iv) Category-IV: Single room, 150 sq.ft., including facilities such as water, electricity, cot, bed, pillow, bedspread, one AC and having rest room and toilet. No cleaning and cooking facilities. (v) Category-V: Dormitory consisting 12 beds, including facilities such as water, electricity, two AC, bed, pillow, bedspread, common rest rooms and toilets. Charges per bed ranging from Rs.250-00 per day. c) Whether applicant is liable to pay tax on renting of space for stalls, where the predominant object is not to do business but for advancement of religion, if answer to the question 1 is yes? d) Whether the applicant is liable to pay tax on supply of food and beverages at subsidized rates to the devotees, where the predominant object is not to do business but for advancement of religion? e) Whether the applicant is liable to pay tax on providing space for registered person without consideration for supply of food and beverages to the devotees, where consideration is received by registered person directly from devotees? f) Whether applicant is liable to pay tax for acting intermediary for booking hotel rooms to the pilgrims from outside? KAR/AAR/102/2019-20 Sep-2019 Download 97 (2) (a) (b) (e)
322 Karnataka Parexel International Clinical Research a) Determination of liability to pay tax on the co-ordination services provided by the company to its affiliates outside India? b) Determination of liability to pay tax on “Pass through “expenses charged by the Company to its affiliates located outside India? KAR/AAR/122/2019-20 Sep-2019 Download 97 (2) (e)
323 Karnataka Hewiett Packard Enterprises India Private Limited a) Whether the proposed activity of setting –up of the data centre facilities as explained proposed to be under taken by the applicant would qualify as “works contract “ as per section 2(119) of the Central Goods and Service Tax Act 2017 and Section 2(119) of the Karnataka Goods and Service Tax Act 2017 ? b) What is the rate of GST applicable on the proposed activities? KAR/AAR/121/2019-20 Sep-2019 Download 97 (2) (e)
324 Karnataka Solarsys Non-conventional Energy Private Limited a) Whether in case of separate contracts for supply of goods and services for a solar power plant, there would be separate taxability of goods as 'Solar Power Generating System' at 5% and services at 18%. b) Whether parts supplied on standalone basis (when supplied with PV modules) would also be eligible to concessional rate of 5% as parts of solar power generation system. c) Whether benefit of concessional rate of 5% of solar power generation system and parts thereof would also be available to sub-contractors. KAR/AAR/120/2019-20 Sep-2019 Download 97 (2) (e)
325 Karnataka Maarq Spaces Private Limited 1. Whether the activity of development and sale of land attract tax under GST? 2. If the answer to the question no.1 is yes, for the purpose of taxable value, whether provision of rule 31 can be made applicable in ascertaining the value of land and supply of service? KAR/AAR/119/2019-20 Sep-2019 Download 97 (2) (e)
326 Karnataka Randox Laboratories India Private Limited (1) Whether the applicant is liable to pay GST on the machines given to the customers under RRC/PRC models? (2) Whether the supply of reagents along with tile machine rental and services in a RRC/PRC contract is a separate supply or a mixed supply or composite supply? If considered as composite supply, what is principal supply? (3) What is the rate of tax for the service of machine under RRC/PRC models? (4) What is the value on which GST has to be paid in case of RRC / PRC model and what is the time of supply? (5) Whether the applicant is eligible for t1 e input tax credit on the purchase of machinery for use in RRC / PRC contracts? KAR/AAR/118/2019-20 Sep-2019 Download 97 (2) (e)
327 Karnataka Hindustan Coca-cola Beverages Pvt. Ltd. “Whether “FANTA FRUITY ORANGE” product proposed to be manufactured is classified under Chapter Heading 2202 99 20 at Sl. No. 48 under Schedule II as “Fruit pulp or fruit juice based drinks”, or under Chapter 2202 99 90 at Sl.No. 24A under Schedule III as “Other Non-alcoholic beverages” or under 2202 10 at Sl.No.12 under Schedule IV as “all goods [including aerated waters], containing added sugar or other sweetening matter or flavoured” under Notification No.1/2017- Central Tax (Rate) dated 28.06.2017 (as amended)”. KAR/AAR/117/2019-20 Sep-2019 Download 97 (2) (a)
328 Karnataka Arivu Educational Consultants Pvt. Ltd Does the activity of collecting exam fee (charged by any university or institution) from the students and remitting to that particular university or Institution without any value addition to it, amount to taxable service KAR/AAR/116/2019-20 Sep-2019 Download 97 (2) (g)
329 Karnataka Mountain Trail Foods Private Limited, a) Applicability of rate of GST on the packed food products b) Admissibility of input tax credit on the packed food products sold. KAR/AAR/115/2019-20 Sep-2019 Download 97 (2) (a) (d) (e)
330 Karnataka Ascendas Services (India) Pvt. Ltd., a) Whether the value of bus passes distributed by the applicant to the commuters is to be included in the value of facilitation charges as per section 15(2) of the CGST Act, 2017 and KGST Act, 2017? b) Whether the supply of service in the hands of the applicant could be classified as merely a supply of facilitation services between BMTC and the commuters? KAR/AAR/114/2019-20 Sep-2019 Download 97 (2) (a) (c)
331 Karnataka VTS TF Air Systems Pvt. Ltd. a) Whether the Air Handling Unit is classifiable under 8414 80 90 or under 8415 90 00? b) Whether the Ventilation Unit is classifiable under 8414 80 90 or under 8415 90 00? KAR/AAR/113/2019-20 Sep-2019 Download 97 (2) (a)
332 Karnataka Karnataka Food & Civil Supplies Corporation The applicant is hiring a Godown of Central Warehousing Corporation, Belgaum and paying storage charges for the agreed space for storage. Is it liable to pay GST on Total Storage charges or is it liable to pay GST on taxable storage food commodities like Palm Oil, etc. Whether GST is payable on the storage charges. KAR/AAR/112/2019-20 Sep-2019 Download 97 (2) (b) (e)
333 Karnataka Manipal Energy & Infratech Ltd., Whether entry 3(vi)(a) to Notification No.8/2017 –Integrated Tax (Rate) is applicable for services provided to Electricity Supply Companies (wholly owned Government of Karnataka undertakings) by way of construction, erection, commissioning, installation, completion, etc., which attracts levy of 12%. KAR/AAR/111/2019-20 Sep-2019 Download 97 (2) (b)
334 Karnataka Krish Biotech Research Pvt. Ltd Whether the activity of technical testing and analysis carried out by KBRPL is liable to Goods and Services Tax under the provisions of Central Goods and Services Tax Act, 2017 read with Karnataka Goods and Service Tax Act, 2017, the Rules framed thereunder and Notifications issued from time to time. 2. Where the material for testing and analysis is sent from outside India to KBRPL and on which KBRPL carries out testing and analysis and issues certificate based thereon to the person not residing in India, whether it can be said that there is no supply by KBRPL involved in terms of Section 7 Central Goods and Services Tax Act, 2017 read with Karnataka Goods and Service Tax Act, 2017, the Rules framed thereunder and Notifications issued from time to time. 3. Where the customer providing the material is not residing in India and sends material from outside India to KBRPL in India, for carrying out testing and analysis and issuance of certificate thereafter, such an activity if held to be supply in terms of Section 7 of the Central Goods and Services Tax Act, 2017 read with Karnataka Goods and Service Tax Act, 2017, the Rules framed thereunder and Notifications issued from time to time, and where payments are received in convertible foreign currency, whether Invoice in terms of Section 31 of the Central Goods and Services Tax Act, 2017 read with Karnataka Goods and Service Tax Act, 2017, the Rules framed thereunder and Notifications issued from time to time, can be issued without charging Goods and Services Tax therein. 4. Whether the services of technical testing and analysis provided by KBRPL to customers located outside India can be regarded as export of services as per section 2(6) of the Integrated Goods and Services Tax, 2017? KAR/AAR/110/2019-20 Sep-2019 Download 97 (2) (b)(e) (g)
335 Karnataka Embassy Industrial Park Private Limited “Whether input GST credit can be availed by the applicant on the inputs i.e. Electrical Works, Pumps, Pumping systems and tanks, Lighting system, Physical security system and Fire System” KAR/AAR/109/2019-20 Sep-2019 Download 97 (2) (d)
336 Karnataka Brightstone Developers Private Limited a) Whether the supply of turn-key Engineering, Procurement & Construction (EPC) Contract for construction of solar power plant wherein both goods and services are supplied can be construed to be a composite supply in terms of Section 2(30) of CGST Act, 2017? b) Whether the supply of ‘Solar Power Generating System’ is taxable at 5% GST? KAR/AAR/108/2019-20 Sep-2019 Download 97 (2) (b)
337 Karnataka Cartus India Private Ltd “Whether the gamut of services collectively referred to as ‘Relocation Management Service’ provided by the Applicant, would constitute as a composite supply or a mixed supply for the purpose of taxability under GST?” KAR/AAR/92/2019-20 Sep-2019 Download 97 (2) (a)
338 Karnataka Sri Roopesh Kumar., a) Whether the applicant has to charge GST for the service (providing Hydraulic excavator and ten wheeler tippers to transport RDF (inerts) from KCDC processing plant Bommanahalli to Bellahalli Land fill site near Yelahanka) done to government organization? If so at what rate? b) Whether this service (providing Hydraulic excavator and ten wheeler tippers to transport RDF (inerts) from KCDC processing plant Bommanahalli to Bellahalli Land fill site near Yelahanka) done to government organizations is exempted by way of Entry No.3 of the Notification No 12/2017 which provides exemption to Pure service (Excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government authority or Union territory or local authority or a Government Entity by way of any activity in relation to any function entrusted to a Panchayat under article 243 G of the constitution or in relation to any function entrusted to a Municipality under article 243 W of the Constitution? c) Whether activity done by us is in relation to function entrusted to a municipality under 243W. Whether any exemption is available under GST in respect of service rendered by us to KRIDL (which is a Government Organization)? d) Whether exemption is available under GST in respect of service rendered by us to KRIDL (Which is a Government Organization)? KAR/AAR/101/2019-20 Sep-2019 Download 97 (2) (e)
339 Karnataka Datacon Technologies We execute the work contract for customers, that is offset printing of Answer booklets, centre pinning and hand numbering, accordingly we have classified it under HSN Code No. 998912 attracting 12% GST however the other vendors for the said work seems to have applied slab rate of 18% and hence ruling is requested. KAR/AAR/100/2019-20 Sep-2019 Download 97 (2) (e)
340 Karnataka Tata Coffee Limited a) Whether the legally binding and prescribed activity of depositing the timber / wood by the applicant with the Government Timber Depot for disposal as per the provision of Section 104 of the Karnataka Forest Act will constitute a “supply” and therefore subject to payment of GST for keeping the goods at the custody of the auctioneer i.e. Government Timber Depot? b) If GST applicable on depositing timber with the auctioneer, on what value GST is chargeable in the invoice by the applicant? c) Whether the payment of GST on the full amount by the auctioneer i.e. Government Depot, will be the complete discharge of liability in the hands of the applicant and hence the applicant is not required to charge any GST while depositing as well as receiving the net consideration from the auctioneer? d) If the transaction is supply in the hands of the applicant, what is the time of supply of timber? e) If the transaction is considered as “supply” in the hands of the applicant when consideration is not fixed / known at the time of supply, when would be the time of supply and when the applicant has to remit the tax on what value? This is especially where the Government Timber Depot decides the time of auction and the applicant does nothave any control on this process. f) Should GST be paid by the applicant on supervision charges collected by the Government Timber Depot under Reverse Charge as per the Sl.No.5 of Notification No.13/2017? KAR/AAR/99/2019-20 Sep-2019 Download 97 (2) (e)
341 Karnataka Saravana Perumal The applicant is a registered GTA, as per the Notification No.12/2017 – Central Tax (Rate) dated 28.06.2017. Can applicant hire vehicles to another GTA? KAR/AAR/98/2019-20 Sep-2019 Download 97 (2) (b) (e)
342 Karnataka M.K. Agro Tech Pvt. Ltd. Whether under Reverse Charge Mechanism, IGST should be paid by the importer on ocean freight on the case of CIF basis contract? KAR/AAR/97/2019-20 Sep-2019 Download 97 (2) (b) (e)
343 Karnataka Juniper Networks Solution Private Limited Whether delivery of spares by JNSIPL, Karnataka (i.e. the applicant) would constitute a supply under Schedule I of the CGST Act, 2017, by the applicant to JNSIPL, Maharashtra? KAR/AAR/96/2019-20 Sep-2019 Download 97 (2) (e) (g)
344 Karnataka VE Commercial Vehicles Limited Whether Notification No.45/2017 – Central Tax (Rate) dated November 14th, 2017 is applicable on supply of trucks and its spare parts to Public Funded Research Institutions? KAR/AAR/95/2019-20 Sep-2019 Download 97 (2) (b)
345 Karnataka Shimsha Infrastructures What is the GST rate applicable for sub-contract (works contract) for construction of independent residential units for weaker sections of society under “Pradhan Mantri Awas Yojana”. The rate of tax is 12% for works contract under Pradhan mantri Awas Yojana as per serial no. 3 of Notification No.1/2018- Central Tax (Rate) dated 25.01.2018. However, there is nothing specified on rate applicable for sub-contract for projects under “Pradhan Mantri Awas Yojana” in the subsequent amendment to the notification. KAR/AAR/94/2019-20 Sep-2019 Download 97 (2) (e)
346 Karnataka Qatro Rail Tech Solutions Limited a) What is the rate of tax for the sub-contractors who executes the works contract work like supply of goods or services or both pertaining to Railways based on the order received from the main contractor who got the work order directly from Railways. b) Does the rate of tax of 6% as per serial no.3(v) of Notification No.11/2017- Central Tax dated 28.06.2017 as amended, applicable to sub-contractors or not? KAR/AAR/93/2019-20 Sep-2019 Download 97 (2) (e)
347 Karnataka VAPS Knowledge Services Pvt. Ltd. What is the HSN Code and rate of tax payable under GST Act for the e-campus solutions supplied by the applicant? KAR/AAR/91/2019-20 Sep-2019 Download 97 (2) (e)
348 Karnataka Sagas Autotec Pvt. Ltd., Classification of LPG Conversion Kit for Automobiles KAR/AAR/90/2019-20 Sep-2019 Download 97 (2) (a)
349 Karnataka Sringeri Yogis Pai Whether the Tobacco leaves attracting tax at the rate of 5% on forward charge or whether such Tobacco leaves can be classified as Unmanufactured tobacco ;tobacco refuse {other than tobacco leaves} (other than bearing brand name) Unmanufactured tobacco (without Lime tube)-bearing a brand name Unmanufactured tobacco (with lime tube)-bearing brand name other manufactured tobacco and manufactured tobacco substitutes: “Homogenized” or “reconstituted” tobacco: tobacco extracts and essences (including biris) which attract a rate of tax 28%. 97 (2) (e) Sep-2019 Download 97 (2) (e)
350 Karnataka Karnataka Co-operative Milk Producers Federation Ltd., (Formerly known as KMF) Whether the Flavored Milk is liable to be classified under HSN 0402 99 90 or under 2202 99 30 or under any other Chapter? KAR/AAR/88/2019-20 Sep-2019 Download 97 (2) (a) (e)
351 Karnataka International Flower Auction Bangalore Whether the “commission earned from auctioning of flowers is covered under entry no. 54(e) & (g) of Notification No.12/2017 – Central Tax (Rate) dated 28.06.2017 and entry no. 54(e) & (g) of Notification (12/2017) FD 48 CSL 2017 dated 29.06.2017? KAR/AAR/87/2019-20 Sep-2019 Download 97 (2) (b)
352 Tamil Nadu M/s. Chennai Port trust Whether on the facts and in the circumstances given in the application, when the time of supply can be considered to occur with respect to providing continuous supply of services in the nature of renting of immovable properties to Government, Government Agencies, Court in situations TN/44/AAR/2019 Sep-2019 Download 97(2)(c)
353 Tamil Nadu Shri. Krishnaiahsetty Murali (Proprietor M/s. Murali Mogan Firm ) classification for the supply of “Tamarind Fruit (undried)” TN/43/AAR/2019 Sep-2019 Download 97(2)(a)
354 Tamil Nadu M/s. Royal Care Speciality Hospitals Ltd 1.Whether the medicines, consumables and implants used in the course of providing health care services to in-patients for diagnosis or treatment would be considered as "Composite Supply" and accordingly eligible for exemption under the category "Health Care Services?" 2.Whether ITc is eligible for obligatory services provided to In-patients through outsourcing TN/46/AAR/2019 Sep-2019 Download 97(2)(a)
355 Tamil Nadu M/s. Chennai Port trust Whether on the facts and in the circumstances given in the application, when the time of supply can be considered to occur with respect to providing continuous supply of services in the nature of renting of immovable properties in situations TN/45/AAR/2019 Sep-2019 Download 97(2)(c)
356 West Bengal East Hooghly Agro Plantation Pvt. Ltd. Order of AAR confirmed. 14/WBAAAR/APPEAL/2019 Sep-2019 Download #
357 West Bengal T P Roy Chowdhury & Company Pvt. Ltd. Order of AAR confirmed. 13/WBAAAR/APPEAL/2019 Sep-2019 Download #
358 Gujarat Universal Import-Export At What rate GST payable on supply of MANGO PULP falling under Heading No. 08045040 of the Customs Tariff Act, 1975 and rate of GST? GUJ/GAAR/R/2019/24 Sep-2019 Download 97(2)(a)
359 Gujarat Prayagraj Dyeing & Printing Mills pvt ltd Whether Bagasse based Particle Board falls under serial No.92 of Schedule II falls under serial No.92 of Schedule II or under Sr. No. 137A of Schedule III (GST rate 18%) of the Notification No. 01/2017 - Integrated Tax [Rate] GUJ/GAAR/R/2019/23 Sep-2019 Download 97(2)(a)
360 Karnataka Sri DMS Hospitality Private Limited 1. Classification of service provided by Sri DMS Hospitality Private Limited to Sodexo Food Solutions India Private Limited? 2. Classification of service provided by the Building owner to Sri DMS Hospitality Private Limited? 3. Applicability of GST Notification No. 12/2017-Central tax (Rate) dated 28th June 2017, “Services by way of renting of residential dwelling for use as residence” is exempt from GST? 4. Applicability of GST on EMI per month charged from Sodexo Food Solutions India Private Limited and security services provided by Sodexo Food Solutions India Private Limited? KAR/AAR/86/2019-20 Sep-2019 Download 97 (2) (a) (b)
361 Karnataka Cadmaxx Solutions Education Trust a) Under this scheme the resource provided by trust, these called as “On Job Trainee”. It will be paid monthly stipend amount determined by the client and Trust. The Trust is expected to collect stipend amount from the client and transfer the entire amount to the trainee – Does this stipend reimbursement attracts GST or not? b) The Trust is expected to keep training the trainee for acquainting the skills and enhancement of employability. The Trust will charge a predetermined training charges – Does this attract GST or not? c) The Trust also obtains Group Health Insurance Policy and Workman Compensation Policy for the trainee’s deployed at client place. Trust recovers this amount on monthly basis, the rate which is determined based on the premium amount. – Does this attract GST or not? d) The Trust is also obliged to recover the expenditure, then against on boarding the trainee – Does this attract GST or not? e) If client finds our trainee suitable for absorption of the roles of the Company, trust would like to charge certain amount on-Rolls conversion charges – Does this attracts GST or not? KAR/AAR/85/2019-20 Sep-2019 Download 97 (2) (a) (b) (e)
362 Karnataka Sameera Trading Company Whether GST is applicable on local sale of used second hand Wind Turbine Generator (WTG) / (Wind Mill) with accessories? KAR/AAR/84/2019-20 Sep-2019 Download 97 (2) (e)
363 Karnataka Alcon Consulting Engineers (India) Pvt. ltd. a) Whether the expenses incurred by the Staff members on behalf of the Company exceeding Rs.5000-00 a day and then reimbursed periodically are liable to tax b) Whether RCM is applicable on remuneration paid to the Directors. KAR/AAR/83/2019-20 Sep-2019 Download 97 (2) (e) (g)
364 Karnataka Conservia Ecocrafts India Private Limited., What is the rate of tax applicable under GST on Areca Palm Leaf Plates? KAR/AAR/82/2019-20 Sep-2019 Download 97 (2) (e)
365 Karnataka The Nursery Men Co-Operative-Society Whether the landscape development and maintenance of garden work for State and Central Government Departments, all government local bodies (Municipalities and Corporations) etc. and other government undertakings through contract from sub-contracts attracts GST as inward supplies from those vendors? KAR/AAR/81/2019-20 Sep-2019 Download 97 (2) (b)
366 Madhya Pradesh M/s World Researchers Associations Whether the activities performed by the Association are covered under the definition of Charitable Activities as defined under clause 2(r) of Notification No. 12/2017- Central Tax(Rate) dated 28-06-2017, thereby covering its activities under SI. No 1 of the same notification, implying Nil Rate of GST on such activities. MP/AAR/15/2019 Sep-2019 Download 97(2) (b)(e)
367 Madhya Pradesh M/s Madhya Pradesh Power Generating Company Limited (a) Whether charging GST @5% of transportation services by Goods Transport Agency (GST) by road under RCM and 18% on coal beneficiation and loading charges (as stated in point no. 9 of Staement of Facts) is in compliance with the provisions of the GST Law? (b) If the answer to Q-1 is negative, then waht should be the applicable GST rate on these services and who is liable to pay tax to the government? MP/AAR/14/2019 Sep-2019 Download 97(2)(a)(b)
368 Madhya Pradesh M/s Bhavika bhatia (a) Applicability of serial no. 15(b)(HSN/SAC Code 9964) of exemption Notification No. 12/2017 (Rate) dated 28-06-2017 as amended, for said activity? (b) If taxable, its rate of GST? MP/AAR/18/2019 Sep-2019 Download 97(2) (a)(b)(e)
369 Madhya Pradesh M/s Force Motors Limited Whether to classify Utiltiy Van under chapter Heading 8703 or Chapter Heading 8704. MP/AAR/17/2019 Sep-2019 Download 97(2) (a)
370 Madhya Pradesh M/s Kalyan Toll Infrastructure Ltd. (a) Whether work constitutes composite contract or is it separate contract for each work under taken? (b) What is the effective rate of tax in the given facts? MP/AAR/16/2019 Sep-2019 Download 97(2) (b)(e)
371 West Bengal Assistant Commissioner of State Tax, Park Street Charge, Kolkata (South) Circle No abatement prescribed for construction service under Sl No. 3(i) read with paragraph No. 2 of Notification No. 11/2017-CT(Rate) dated 28-06-2017 (corresponding State Notification No. 1135-FT dated 28-06-2017) as amended from time to time is applicable on the value of Preferential Location Service realised separately from the buyers. 09/WBAAAR/APPEAL/2019 Sep-2019 Download #
372 Karnataka Kohinoor Woods a) What is rate of GST on Live standing trees? KAR/AAR/77/2019-20 Sep-2019 Download 97 (2) (b)
373 Karnataka Kwality Mobikes (P) Ltd., a) Whether the volume discount received on purchases is liable for GST? If yes, under which HSN/SAC? b) Whether volume discount received on retail (on sales) is liable for GST? If yes, under which HSN /SAC? c) Whether the Company has to issue taxable invoice to this effect? KAR/AAR/76/2019-20 Sep-2019 Download 97 (2) (a) (e) (g)
374 Karnataka Informatics Publishing Ltd Whether the input tax credit is available when the online educational journals and periodicals are supplied to the Educational Institutions other than to pre-school and higher secondary school or equivalent, which is exempt by virtue of Notification No.2/2018 – Central Tax (Rate) dated 25.01.2018? KAR/AAR/75/2019-20 Sep-2019 Download 97 (2) (d)
375 Karnataka Asiatic Clinical Research Private Limited, The applicant has sought advance ruling in respect of the following question: a) Whether the services provided by the applicant to the foreign client amounts to export of services and hence zero-rated under GST law; and b) Whether the applicant acts as a ‘Pure Agent’ while receiving amounts from the foreign clients and passing it on to the Local Research Institutions. KAR/AAR/80/2019-20 Sep-2019 Download 97 (2) (a) (e)
376 Karnataka Sharma Transports Whether the revenue earned through the “operation and maintenance of employee commutation vehicles and transportation services agreement” be classified under heading passenger transport services with SAC 9964 (vi) liable to tax at 5% (CGST + SGST) without input or 12% (CGST + SGST) with input credit or under rental services of transport services with SAC 9966 (i) liable to tax at 5% (CGST + SGST) without input or 12% (CGST+SGST) with input credit or any other rate. KAR/AAR/79/2019-20 Sep-2019 Download 97 (2) (a)
377 Karnataka S R Propellers Pvt. Ltd., Whether the rate of tax applicable is 5% on commodities such as marine propellers, rudder set, stern tube set, propeller shaft and couplings used only for the purpose of the fishing or floating vessels. KAR/AAR/78/2019-20 Sep-2019 Download 97 (2) (b)
378 Maharashtra Konkan LNG Private Limited Whether on the facts and circumstances of the case and as per the law, the applicant is not eligible to avail/utilize the input tax credit of the taxes paid in terms of section 16 read with section 17 of the MGST ACT / CGST ACT (CGST/ SGST / IGST ) to the supplier of goods/ services on the construction of the break water wall, which is an important and integral part of the existing jetty and very much required for the purpose of safety and longevity of the jetty and it imperative for making the existing jetty as fully workable as an all-weather jetty and hence improves the operational efficiency of the applicant. 2. Whether on the facts and circumstances of the case, as per the law and scope of work, the works contract services which the KLPL intends to procure is not predominantly earth work (that is, constituting more than 75 percent. of the value of the works contract) and the services of the works contract by the contractor is covered under item (vii) of serial 3 of Table of the Notification 11/2017-Central Tax (Rate) dated 28th June, 2017 as amended by Notification 31/2017 - Central Tax (Rate) dated 13th October, 2017. GST-ARA- 123/2018-19/B- 56 Mumbai dated 24.05.2019 Sep-2019 Download 97(2)(d)
379 Karnataka Informatics Publishing Ltd., Whether the supply of services in the nature of subscription to the J-Gate by the educational institutions is eligible for exemption from GST under Notification No.2/2018- Central Tax (Rate)? KAR/AAR/74/2019-20 Sep-2019 Download 97 (2) (b)
380 Karnataka URC Construction (P) Ltd. What is the applicable rate of tax for the provision of construction service rendered to NCBS? KAR/AAR/73/2019-20 Sep-2019 Download 97 (2) (e)
381 Karnataka Sri Balaji Rice Mill a. As a manufacturer of rice, can the applicant sell Rice under Registered Brand with 5% GST and also in Unregistered Brand with affidavit & disclaimer under GST exempted category? b. Is it compulsory to de-register the registered brand to sell goods in unregistered brand with nil rate of tax under GST? c. Whether sale of rice is exempt, if applicant forgo the actionable claim on brand name after de-registration? KAR/AAR/72/2019-20 Sep-2019 Download 97 (2) (b) (e)
382 Karnataka Chrochemie Laboratory Pvt. Ltd Whether Entry No. 80 in Schedule II to the Notification No.1/2017- Integrated Tax (Rate) dated 28.06.2017 (as amended) is applicable for import as well as supply of “Prepared Laboratory Reagents / Pharmaceutical Reference Standards (PRS)” attracting a levy of Integrated Tax at the rate of 12% or Entry No.453 to Schedule III attracting a levy of Integrated Tax at the rate of 18%? KAR/AAR/71/2019-20 Sep-2019 Download 97 (2) (b)
383 Karnataka Springer Nature Customer Service Centre GmbH a) Whether the applicant is required to charge GST on supply of OIDAR services to “only” unregistered persons in India in view of compulsory or mandatory registration and return filing requirement as per section 24(xi) of CGST Act, Rule 64 of CGST Rules and GST Flyer issued by Directorate General of Taxpayer Services, CBIC? b) If response to the above is ‘No’, whether the applicant is required to charge GST on supply of OIDAR services to Government, Local Authority, Governmental Authority and an individual irrespective of their GST registration status? c) Whether the purpose for which OIDAR services are to be used by a recipient in India shall also determine whether GST has to be charged by the applicant or not irrespective of the category of recipient? In other words, if any service recipient is using applicant’s OIDAR services for commerce, industry or any other business or profession in India, the applicant will not be required to charge GST. d) If response to C above is in affirmative, how should applicant determine that its OIDAR services shall be used by the recipient for any purpose other than commerce, industry or any other business or profession, located in India? As the majority of content in books, journals, etc. supplied by the applicant is used / capable of use by way of reference by professional end-users, i.e. scientists, doctors, engineers, researchers, academicians, etc. can it be taken to imply that applicant’s OIDAR services are used by recipients in India for purposes of commerce, industry, business or profession? e) In case the response to C above is in affirmative, whether purpose is required to be determined in case of Government, local authority, Governmental authority and an individual? f) Whether it is adequate for the applicant to obtain written confirmation from recipient of its OIDAR services in order to: a. Determine their respective category in terms of section 2(16) of IGST Act, i.e. whether the customer is covered in the category of Government, Local Authority, Governmental Authority, etc. b. Accept recipient’s claim to exemption under GST Law, eg. exemption allowed to eligible educational institutions from GST on procurement of electronic journals/ periodicals in terms of Notification No.2/2018- Central Tax (Rate)/ KAR/AAR/70/2019-20 Sep-2019 Download 97 (2) (a) (b) (e)
384 Tamil Nadu M/s. Shifa Hospitals Whether the medicines, consumables and implants used in the course of providing health care services to in-patients for diagnosis or treatment would be considered as "Composite Supply" and accordingly eligible for exemption under the category "Health Care Services?" TN/42/AAR/2019 Sep-2019 Download 97(2)(a)
385 Tamil Nadu M/s. Rich Dairy Products (India) Pvt Ltd Whether Carbonated Fruit Juice falls under Fruit Juices or Aerated drinks? TN/41/AAR/2019 Sep-2019 Download 97(2)(a)
386 West Bengal Metro Dairy Ltd Admissibility of input tax credit on capital goods and input services used for supply of both taxable and exempted goods 23/WBAAR/2019-20 Sep-2019 Download 97(2)(d)
387 West Bengal Mahendra Roy Whether solid waste conservancy is an exempt supply and whether TDS is payable 24/WBAAR/2019-20 Sep-2019 Download 97(2)(b)
388 West Bengal Kay Pee Euipments Pvt Ltd What are the determinants for classifying railway supplies 25/WBAAR/2019-20 Sep-2019 Download 97(2)(a)&(b)
389 West Bengal Golden Vacations Tours and Travels What is the classification of the standalone service of arranging accommodation in a hotel 26/WBAAR/2019-20 Sep-2019 Download 97(2)(a)&(d)
390 West Bengal Sumitabha Ray Whether service to the Govt relating road construction and irrigation is exempt supply 27/WBAAR/2019-20 Sep-2019 Download 97(2)(b
391 Karnataka M/S.N M D C Ltd., a) Whether the royalty paid in respect of Mining Lease can be classified as “Licensing services for Right to use minerals including its exploration and evaluation falling under the heading 9973 attracting GST at the same rate of tax as applicable on supply of like goods involving transfer of title in goods? b) Whether statutory contributions made to District Mineral Foundation (DMF) and National Mineral Exploration Trust (NMET) as per MMDR Act, 1957 amounts to “Supply” and whether the same is liable for GST under reverse charge. KAR/AAR/69/2019-20 Sep-2019 Download 97 (2) (a) (e)
392 Karnataka Hatsun Agro Product Ltd a) Whether the supply of ice creams, chocolates, ice cream cakes, and pizza cakes in an IBACO outlet can be classified as a composite supply defined under section 2(30) of the CGST Act, 2017 and section 2(30) of the KGST Act, 2017, wherein the principal supply is the supply of goods namely the ice cream and other products while the services supplied namely the air conditioned place, place to sit, the service of mixing various ice creams being naturally bundled in the ordinary course of business? b) Whether the said supply will be covered under serial no. 6(b) of schedule II of CGST Act and serial no. 6(b) of Schedule II of Karnataka GST Act? Serial no.6(b) deems the following composite supply as supply of service; c) Whether the said supply will be classified under chapter “9963” and chargeable to 5% GST rate in accordance with serial no. (ii) of Notification No. 46/2017 dated 14.11.2017 – Central Tax (Rate) read with serial no. 7(iv) of Notification No.11/2017 dated 28.06.2017 and similar notification under KGST Act? KAR/AAR/68/2019-20 Sep-2019 Download 97 (2) (a)
393 Karnataka West Coast Paper Mills Ltd. What is the rate of GST applicable on following types of Wood meant for pulping? (i) Debarked Eucalyptus Wood (ii) Debarked Acacia Wood (iii) Casuarina Wood (iv) Subabul Wood KAR/AAR/67/2019-20 Sep-2019 Download 97 (2) (a)
394 Karnataka JSW Steel Ltd., “Whether the Applicant is liable to discharge GST under reverse charge, for the contribution made towards NMET and DMF, in light of Sl. No. 5 of the Notification No. 13/2017- Central Tax (Rate) dated 28.06.2017.” KAR/AAR/66/2019-20 Sep-2019 Download 97 (2) (b) (e)
395 Karnataka Naren Rocks and Mines Private Limited I. Whether royalty payments in respect of quarrying /mining lease as per the MMDR Act read with the KMMC Rules would amount to supply of goods or service under the Central Goods and Service Tax Act, 2017 (CGST Act) and the Karnataka Goods and Service Tax Act, 2017 (KGST Act)? II. Where it is clarified that quarrying /mining royalty is taxable under CGST Act, whether royalty payment in respect of quarrying/mining lease as per the MMDR Act read with KMMC Rules is in the nature of “Licensing services for the right to use minerals falling under the heading 9973 attracting GST at the same rate of tax as applicable on supply of like goods involving transfer of title in goods or renting of immovable property under the heading 9972 attracting GST at the rate of 18% or residual entry “other services nowhere else classified-999799? III. Applicability of GST and reverse charge implication on contributions to DMF as per the MMDR Act read with KDMF Rules. KAR/AAR/65/2019-20 Sep-2019 Download 97 (2) (a) (e) (g)
396 Gujarat Flint Group of India Ltd The applicant wants to know the correct HSN code for technical varnish and medium used in printing industry. GUJ/GAAR/R/2019/22 Sep-2019 Download 97(2)(a)
397 Gujarat Satyaja Infratech The activity of purchase of land and selling the said land by converting in to integrated residential sub plots of varying sizes under the name of “Bliss Homes” with the basic facility is liable to GST GUJ/GAAR/R/2019/21 Sep-2019 Download 97(2)(a)
398 Karnataka Knowlarity Communications Pvt. Ltd., Whether or not a registered person under the Goods and Services Tax Act, 2017 can claim eligible input tax credit of goods and services tax paid on input invoices of goods or services procured or availed by a registered person before its effective date of registration under GST, where such inputs are eligible input credits and for the purpose of furtherance of business? KAR/AAR/62/2019-20 Sep-2019 Download 97 (2) (d)
399 Karnataka Rashmi Hospitality Services Pvt. Ltd., Whether the subsidy received from the state government would form part of consideration under section 2(31) of the CGST Act? KAR/AAR/61/2019-20 Sep-2019 Download 97 (2) (c) (e)
400 Karnataka Jairaj Ispat Limited., Whether the Char-Dolochar / Dolochar (waste emerged during the process of manufacturing Sponge Iron) supplied by him is classifiable under (i) Tariff Item 2621 90 90 of Customs Tariff Act, 1975 and therefore, in view of Entry 30 of Schedule III of Notification 01/2017- Integrated Tax (Rate) dated 28 June 2017 as amended from time to time, attract a levy of 18%. Or (ii) Tariff Item 2701 20 90of Customs Tariff Act, 1975 and therefore, in view of Entry 158 of Schedule I of Notification 01/2017- Integrated Tax (Rate) dated 28 June 2017 as amended from time to time, attract a levy of 5%?. KAR/AAR/60/2019-20 Sep-2019 Download 97 (2) (a) (b)
401 Karnataka Poppy Dorothy Noel Whether the IGST at 0% is applicable for the invoices raised to the SEZ Units, even if the accommodation services were rendered outside the SEZ Zone? KAR/AAR/59/2019-20 Sep-2019 Download 97 (2) (e)
402 Karnataka Rajendran Santhosh a) Whether the services provided by the applicant to M/s H-J Family of Companies amount to or result in a supply of services or both, within the meaning of that term? b) If the above question is answered in the affirmative: i. What is the classification of the services rendered by Mr. Santosh to H-J Family of Companies? ii. Is Mr. Santosh required to be registered under the CGST Act, 2017? iii. What is the liability of Mr. Santosh to pay tax on the services rendered by him to H-J Family of Companies? iv. What is the time and value of the supply of services rendered by Mr. Santosh to H-J Family of Companies? KAR/AAR/64/2019-20 Sep-2019 Download 97 (2) (a) (c) (e)
403 Karnataka Aquarelle India Private Limited, Whether disposing off assets (no CENVAT/VAT Credit was taken) fastened to the building on delivering possession to the lesser, on which no consideration will be received, shall fall within the ambit of “Supply” as per Section 7 of Central Goods and Services Tax Act, 2017 and shall be chargeable with GST, as per provisions of Central Goods and Services Tax, 2017 (alternatively “CGST”), the Karnataka Goods and Services Tax, 2017 (alternatively “KGST”) and Integrated Goods and Services Tax, 2017 (alternatively “IGST”) and rules contained therein? 2. If the answer to above question is in affirmative, should the value appearing in the books as on the date of disposal may be construed as the “open market value” on which GST is to be discharged as per Rule 27 of the CGST rules 2017? KAR/AAR/63/2019-20 Sep-2019 Download 97 (2) (e) (g)
404 Maharashtra Tata Motors Limited The Appellate Authority for Advance Ruling set aside the ruling pronounced bh the Advance Ruling Aothority, holding that for the purpose of Cess @ 22% under Sr. No. 52B of Cess Rate Notification, the ground clearance of the vehicle is to be considered in laden condition only, and accordingly, the vehilce whose ground clearance in unladen condition is more than 170mm but below 170mm in laden condition, will not get covered under Sr. No. 52B of Cess Rate Notification. MAH/AAAR/SS-RJ/06/2019-20 Sep-2019 Download #
405 Karnataka Humble Mobile Solutions Pvt. Ltd., Whether the applicant is liable to pay tax for supply of services by another person through the e-commerce platform operated by the applicant? KAR/AAR/58/2019-20 Sep-2019 Download 97 (2) (e)
406 Karnataka GDC Dimension Data Pvt. Ltd. What is the correct Service Accounting Code (SAC) for the services mentioned below in terms of Notification No.11/ 2017 – Central Tax (Rate) dated 28th June 2017? a. IT Support Services b. IT Managed Services KAR/AAR/57/2019-20 Sep-2019 Download 97 (2) (a)
407 Karnataka McAfee Software (India) Pvt. Ltd a) Whether the marketing service provided by the application is taxable under the GST provisions and if yes, what is the SAC and the applicable rate of tax? b) Whether the services provided by the applicant to McAfee Singapore qualifies as export of services under the provisions of the IGST Act considering the fact that: a. The applicant is located in India b. The overseas entity is located in Singapore c. The place of supply is outside India d. The consideration for providing the services is received by the applicant in foreign currency; and e. The applicant and overseas entity are two separate legal entities established under the laws of India and Singapore respectively. c) That the services are not “intermediary” services. KAR/AAR/56/2019-20 Sep-2019 Download 97 (2) (a) (e)
408 Karnataka Fulcrum Info Services LLP a) Whether the back-end support services provided by the applicant to the Juniper Inc. under the agreement would be classified as ‘Support Services’ under the Tariff Heading 9985 of Notification 11/2017 – Central Tax (Rate) dated 28.06.2017? b) Whether the services in question would be treated as Intermediary services or not? KAR/AAR/55/2019-20 Sep-2019 Download 97 (2) (a)
409 Karnataka Parker Hannifin India Pvt. Ltd a) Whether filters manufactured solely and principally for use by/ in Indian Railways and supplied directly to Indian Railways are classifiable under HSN Heading 8421 or under HSN Heading 8607 of the Customs Tariff (which has been borrowed for classification purposes under GST regime)? b) Whether the aforementioned classifications of subject goods i.e. filter alter if identical goods are supplied to a distributor instead of Indian railways directly, and the distributor in turn effects supply to Indian railways? KAR/AAR/54/2019-20 Sep-2019 Download 97 (2) (a)
410 Karnataka V.S.T Tillers Tractors Ltd., Whether the applicant is right in classifying certain components, spares and accessories with HSNs under reference applicable to Tractors, Tillers and other farm equipments though such goods are sold to them under different HSNs attracting peak rate due to certain constraints. KAR/AAR/53/2019-20 Sep-2019 Download 97 (2) (e)
411 West Bengal Macro Media Digital Imaging Pvt. Ltd. Order of AAR confirmed. 12/WBAAAR/APPEAL/2019 Sep-2019 Download #
412 Haryana Awla Infra ‘Whether GST is exempt or is applicable on the Private Entrepreneurs Godowns built under the PEG-2008 scheme of the FCI and leased out to the Nodal Agency (UPSWC) on ‘Lease and services basis’ for the storage of FCI’s food grain stocks (Wheat)’. HAR/HAAR/R/2018-19/13 Dated 18.09.18 Sep-2019 Download 97(2)(a) (b)
413 Karnataka Toyota Tsusho India Private Ltd a) Whether the restriction introduced by Notification No. 3/2018 – Central tax (later substituted by Notification No.39/2018- Central Tax dated 04.09.2018 retrospectively from 23.10.2017) on claiming refund of IGST paid on export of goods by inserting Rule 96(10) is applicable only on such export of goods for which corresponding inward supplies were procured at a concessional rate of 0.10% GST under Notification No. 40/2017- Central Tax (Rate), thereby holding that such restriction on IGST refund does not apply on export of goods which were procured on full payment of GST? b) Alternatively, whether the above restriction prohibits refund of IGST paid in its entirety even on such exports where the goods have been procured on payment of full rate of GST by the person who procures only a small quantity of goods at concessional rate of 0.10% GST under Merchant Export Scheme as provided under Notification No. 40/2017- Central Tax (Rate)? KAR/AAR/52/2019-20 Sep-2019 Download 97 (2) (b)
414 Karnataka Yashaswini Enterprises Whether the transaction of the applicant relating to execution of the works contract pertains to energised borewells is it covered under article 243G of the Constitution, their supply is meant to the Government Entity and hence it is exempted under Sl.No.3A of Notification No. 2/2018 – Central Tax (Rate) dated 25/01/2018. Thus the applicant contends that their activity / service is taxable at NIL rate or not ? KAR/AAR/51/2019-20 Sep-2019 Download 97 (2) (b)
415 Karnataka N Ranga Rao & Sons Pvt Ltd (a) Whether the applicant is eligible to claim refund of accumulated input tax credit on both inputs and input services where a scenario of inverted duty structure exists? (b) Whether the provisions of Notification No. 21/2018-Central Tax dated April 18, 2018 and Notification No. 26/2018-Central Tax dated June 13, 2018 are applicable to the applicant? KAR/AAR/50/2019-20 Sep-2019 Download 97 (2) (b)
416 Karnataka S.K. Aagrotechh Whether “Pooja oil” can be classified under tariff item 1518 of Schedule-I (taxable at 5%.) or Schedule-II (taxable at 12%) of Notification No.01/2017-CT(R) dated 28.06.2017, as amended from time to time? KAR/AAR/49/2019-20 Sep-2019 Download 97 (2) (a)
417 Karnataka Sri Venkateshwara Enterprises A. Whether the printed text books for PUC Board classifiable under HSN Code 4901 1010 supplied to resellers is exempt from the payment of CGST and SGST? B. What is the applicable rate of CGST and SGST on printing and binding of brochures, books, calendars, pamphlets on job work basis to the Government authority and other printers? C. What is the applicable rate of CGST and SGST on binding of diary, catalogues and books on job work basis? D. What is the applicable rate of CGST and SGST on printing and supply of text books and work books to the State Government for onward supply to schools? E. Whether the printing and supply of periodicals and magazines referred in HSN code 4901 exempt from payment of GST? KAR/AAR/48/2019-20 Sep-2019 Download 97 (2) (a)
418 Karnataka Vaishnavi Splendour Home Welfare Owners Assoication i. Whether the applicant is liable to pay CGST and SGST on the amount of contribution received from its members? ii. If the answer to (i) above is “yes”, whether it can avail the benefit of Notification No.12/2017 dated 28-6-2017 (Sl. No. 77) read with Notification No.2/2018 dated 25-1-2018 which provide for exempting from tax, the value of supply up to an amount of Rs. 7,500 per month per member ? iii. If the answer to (ii) above is “yes”, whether it is required to restrict its claim of input tax credit ? iv. Whether the applicant is liable to pay CGST/SGST on amounts which it collects from its members for setting up a corpus fund KAR/AAR/47/2019-20 Sep-2019 Download 97 (2) (b) (d) (e)
419 Karnataka Pattabi Enterprises 1. Whether ‘Access Card’ printed and supplied by the applicant i.e. Pattabi Enterprises based on the contents provided by their customers is rightly classifiable under HSN code 4901 10 20 under the description brochures, leaflets and similar printed matter whether or not in single sheet. 2. Whether ‘Access Card’ printed and supplied by the applicant i.e., Pattabi Enterprises based on the contents provided by their customers is rightly classifiable under HSN code 4901 10 20 under the description brochures, leaflets and similar printed matter whether or not in single sheet and attracts GST rate of 5% in case of IGST and 2.5% CGST and 2.5% SGST in case of Intra State supplies. Vide Notification No. 1/2017-CT (Rate) Sl.No. 201 & 1/2017-IT (Rate) Sl.No.201 dated. 28.06.2017 and SGST/UTGST Notifications. KAR/AAR/46/2019-20 Sep-2019 Download 97 (2) (a) (b)
420 Karnataka Intek Tapes Private Limited What is the “Applicable rate of tax on supply of Kapton Polyimide Film Adhesive Tape to Indian Railways for use in its railway locomotives”. KAR/AAR/44/2019-20 Sep-2019 Download 97 (2) (a)
421 Karnataka Maxwell Electrical Engineers 1. Whether the rate of tax specified in entry Sl No 3 (vi) (a) of notification 11/2017-CGST (Rate) as amended till date is applicable for the aforesaid service as a main contractor or the rate of tax specified in Entry Sl. No. 3 (ix) of 11/2017 –Central Tax (Rate) as amended till date is applicable as a subcontractor 2. If the rate of tax specified in Entry Sl No 3 (vi) (a) or Sl No. 3(ix) is not applicable, could you please elaborate on the reasons for non applicability and which is the entry of the notification to determined the applicable rate? 3. If the aforesaid notification itself is not applicable, then under which service the activity has to be taxed and at what rate? KAR/AAR/43/2019-20 Sep-2019 Download 97 (2) (b) (f)
422 Karnataka Prestige South Ridge Apartment Owners 1) Whether the activity of procuring Goods and Services from third parties for upkeep and maintenance of Apartments and collecting the monies from its members to pay third party vendors is an activity liable to GST? 2) If liable to GST, whether the exemption entry no 77 of notification 12/2017 Central Tax (Rate) dated 28.06.2017 apply for maintenance charges collected from members? 3) If exemption is available, whether it is available on per member basis or per flat basis, as some members could have more than one flat? 4) Whether the exemption as per entry no 77 of Notification 12/2017 Central Tax (Rate) is a standard exemption that can be claimed irrespective of amount collected towards maintenance? i.e. if maintenance charges from a member for a month is Rs 10,000/-, whether Rs 10,000/- liable to GST or Rs 2,500/- (Rs 10,000 – 7,500) liable to GST? 5) Whether the electricity charges paid to BESCOM (Electricity supply authority) for the power consumed towards common facilities and separately recovered from members, liable to GST? 6) Whether the Corpus/Sinking Fund collected from members liable to GST? KAR/AAR/42/2019-20 Sep-2019 Download 97 (2) (b) (e) (g)
423 Maharashtra The Bangalore Printing and Publishing Co.Ltd., “Whether the activity of printing of Question Paperbooks is to be covered under HSN 4901 under the description “Printed books, including Braille books” in Serial Number 119 of Notification No.2/2017 Central Tax (Rate) or under the sub-clause (vi) of clause (b) in serial Number 66 with SAC 9992 of Notification No.12/2017”. KAR/AAR/45/2019-20 Sep-2019 Download 97 (2) (a) (b)
424 Karnataka P.S.Electricals 1. What is rate of tax applicable to the composite supply of works contract as defined in clause (119) of Section 2 of Central Goods and Services Act, 2017 (The Act), undertaken by the supplier (applicant) ie., whether the GST rate 18% or 12% is to be charged by the supplier? 2. If the GST rate 18% (9% CGST+ 9% SGST) as prescribed in serial no. 3, against heading no. 9954 (construction services), specified in Notification No. 11/2017-Central Tax (Rate) dated 28th June 2017, is the rate applicable to the nature of works contract undertaken by the applicant, kindly clarify the following related aspects also: The Notification No. 11/2017-Central Tax (Rate) dated 28th June 2017 has been amended by: i. Notification No. 20/2017-Central Tax (Rate), dated 22nd August, 2017 - cannot applicable ii. Notification No. 31/2017-Central Tax (Rate), dated 13th October,2017 iii. Notification No. 1/2018-Central Tax (Rate), dated 25th January, 2018. Wherein the GST rate of 12% (6% CGST + 6% SGST) has been notified in respect of works contract as defined in clause (119) of Section 2 of The Act. If so, whether it would be in order for the applicant (supplier) to charge GST at the rate of 12% (6% CGST+6% SGST) or is the GST rate 18%(9% CGST+ 9% SGST) applicable to the nature of works contract undertaken by the applicant? KAR/AAR/41/2019-20 Sep-2019 Download 97 (2) (b) (e)
425 Karnataka Ansys Software Private Limited a. Whether Marketing & Pre-Sales Technical Support Services provided by the applicant will be classified as Intermediary services in terms of Section 2(13) of the Integrated Goods and Services Tax Act, 2017? b. Whether the Post- Sales Technical Support Services provided by the applicant would be classified as Information Technology Support Services falling under HSN Code 998313? KAR/AAR/30/2019-20 Sep-2019 Download 97 (2) (a)
426 Karnataka S.R.K Ladders Classification of the goods manufactured by the dealer “Agriculture Tree Climbing Apparatus-Unipole Manually operated” - Principal raw material being Aluminium. KAR/AAR/29/2019-20 Sep-2019 Download 97 (2) (a)
427 Karnataka Surfa Coats India Private Limited Whether the applicant is eligible to claim the GST Input tax credit on the items purchased for furtherance of business? KAR/AAR/28/2019-20 Sep-2019 Download 97 (2) (d)
428 Karnataka Karnataka co-Coperative Milk Producers F “Whether KMF is liable to deduct GST TDS under section 51 of CGST Act on the payments made to suppliers.” KAR/AAR/27/2019-20 Sep-2019 Download 97 (2) (b)
429 Karnataka Shri Keshav Cements and Infra Limite 1. Whether the company is eligible to take input tax credit as ‘inputs/capital goods’ or ‘input services’ of the items enlisted in Annexure-4 of this application in terms of Section 16 and 17 of the CGST/ KGST/ IGST Act? Additionally, whether the capital goods and inputs constitute plant and machinery of the Applicant which are used in the business of Manufacturing Cement and hence not blocked input tax credit under section 17(5) of the CGST/ KGST/ IGST Act? 2. Whether the Applicant Company is permitted to avail the entire input tax credit of the enlisted items in Annexure 4 of this application, being used towards the electric energy generated from the captive power plant and transmitted to the cement manufacturing plants which are physically located at distinct locations within the State of Karnataka in terms of section 17(1) and 17(2) of the CGST/KGST/IGST Act and subsequently utilize the same for payment of output tax on cement sold by the Applicant? 3. Whether the applicant company is required to reverse input tax credit on the electric energy generated by it at its plant and banked with the KPTCL, GESCOM & HESCOM and which is unutilized at the end of sic months from the date of banking and is deemed to be consumed by KPTCL, GESCOM and HESCOM at the end of six months? KAR/AAR/26/2019-20 Sep-2019 Download 97 (2) (d)
430 Karnataka Hical Technologies Private Limited Whether the value of free of cost supplies by the principal is included in the value of supply by the job worker? KAR/AAR/25/2019-20 Sep-2019 Download 97 (2) (c)
431 Karnataka Banayan Tree Advisors (p) Limited Whether they need to charge GST on the Portfolio Management Services provided to Non-resident client, where the client pays fee in foreign currency from their overseas account to the account of the Portfolio manager? KAR/AAR/24/2019-20 Sep-2019 Download 97 (2) (e)
432 Karnataka Morigeri Traders a. Whether the applicant is required to be registered under the GST Act? b. If the answer to the above question is affirmative, then under which section the Commission Agents are to be registered? c. Whether the notification No.12/2017 – Central Tax (Rate) dated 28.06.2017 as amended and Notification No.9/2017 -Integrated Tax (Rate) dated 28.06.2017 – Serial No. 54(g) issued under section 11 of the CGST Act is applicable to Commission Agents of APMC? d. If the answer to the above question is negative, then to whom does this Notification No.12/2017 – Central Tax (Rate) dated 28.06.2017 as amended and Notification No.9/2017 -Integrated Tax (Rate) dated 28.06.2017 – Serial No. 54(g) issued under section 11 of the CGST Act is applicable and under e. what circumstances the aforesaid notification is applicable? e) Whether the Dry Chilly is covered under the definition of agriculture produce? If the answer to the above question is negative, then what kind of produce the dry chilly is? What is the HSN Code of Dry Chilli and what is the rate of GST on Dry Chilli? KAR/AAR/23/2019-20 Sep-2019 Download 97 (2) (a)(b) (e) (f)
433 Gujarat All India Disaster Mitigation Institute Whether the applicant is liable for registration if he is doing activity relating to disaster prevention, disaster mitigation and disaster management. GUJ/GAAR/R/2019/20 Sep-2019 Download 97(2)(f)
434 Gujarat Satyesh Brinchem Pvt Ltd Whether input tax credit is admissible to the applicant under the GST Act in respect of bunds which are constructed and used in the manufacture of salt and bromine chemicals? GUJ/GAAR/R/2019/19 Sep-2019 Download 97(2)(d)
435 Karnataka Office Official Liquidator 1. Whether sale of the Aircraft by the Official Liquidator to a buyer located outside India qualifies to be an “Export of goods” in terms of the GST law, and hence, eligible for benefit of zero rated supply as per section 16 of the IGST Act. This is in view of the fact that the invoice for sale is raised on a buyer located outside India and that is reasonably certain that the Aircraft would be taken outside India post repairs and approvals as stated by the buyer 2. If the place of supply is not outside and this sale of the Aircraft does not qualify as “export of goods”, then what would be the place of supply? 3. Since the aircraft was imported for operation as Non-Scheduled air transport (passenger) services, can it be treated as aircraft falling under Tariff item 8802 – as aircraft other than for personal use; and since the buyer is a corporate legal entity in USA and would use the Aircraft for commercial purposes, whether the correct GST rate applicable would be 5 percent as per Entry 244 of Schedule I. Further, since the instant sale of aircraft is a subsequent sale (i.e. sale of second hand goods) would GST compensation cess be levied on such sale (given that the intention behind compensation cess is that to compensate the states for loss of revenue from the earlier duty levied on manufactured goods). 4. Since the transaction is eligible for benefit of zero-rating, can the Buyer claim a refund of the GST and the compensation cess paid by it. KAR/AAR/22/2019-20 Sep-2019 Download 97 (2) (e)
436 Maharashtra Arihant Enterprises For the reasons recorded in the text part, the instant appeal is allowed. The order passed by the ARA is declared void ab-initio as it was vitiated by the process of suppression of material facts. MAH/AAAR/SS-RJ/05/2019-20 Sep-2019 Download #
437 West Bengal Altabur Rahaman Mollah Whether supply of cleaning and sweeping service to hospitals is exempt 21/WBAAR/2019-20 Sep-2019 Download 97(2)(b)
438 West Bengal West Bengal Medical Services Corp Ltd Whether supply of services for managing establising and maintenance of hospitals is exempt 22/WBAAR/2019-20 Sep-2019 Download 97(2)(b)
439 Punjab M/s Pushpa Rani Pabbi Whether the parking lot services provided by contractor appointed by Market Committee, Which is a Government Authority is exempt under Notification No.12/2017 as the parking lot activity is covered under Article 243W of constitution? AAR/GST/PB/011 Sep-2019 Download 97(2) (a)
440 Punjab M/s S.P. Singla Construction Pvt. Ltd. What is the classification of the “Works- Contract” Service pertaining to construction, erection, commissioning and completion of Bridges provided by the Applicant as a sub-contractor to the contractors’ contacts pertaining to construction/widening of roads by the Government Entitles such as NHAI? AAR/GST/PB/010 Sep-2019 Download 97(2) (a)
441 Rajasthan Ashok Kumar Chaudhary (A B Enterprises) What shall be rate of GST on activity of sub-contract for earthwork in relation to construction of access controlled Nagpur-Mumbai Super Communication Expressway (Maharashtra Samruddhi Mahamarg)? RAJ/AAR/2019-20/20 dated 03.09.2019 Sep-2019 Download #
442 Goa Syngenta Bioscience Private Limited 1. Whether the activity of on the technical testing services carried out by the applicant be treated as ‘zero-rated supply’? 2. If the answer to the aforesaid question is negative, then is the applicant liable to pay IGST on the said ‘supply’? GOA/GAAR/09/2018-19 dated 29.08.2019 Aug-2019 Download 97(2)(e)
443 Punjab M/s Sutlej Coach Products Pvt. Ltd. What are the GST rate on Railway seat and parts thereof exclusively used by Railways i.e. M/s RCF? AAR/GST/PB/009 Aug-2019 Download 97(2)(a)
444 Rajasthan M/s K. M. Trans -Logistics Pvt Ltd, 1. Does Transportation by own vehicles on the basis of Invoice(s) and E-way Bill without issuing the LR/GR by the Applicant Transporter will covered under exempted supply/non GST supply. 2. Does Rule 42 of the CGST Rules 2017 will also apply in case where there is GST and Non GST Supplies and there is a common consumption of input and input services? RAJ/AAR/2019-20/19 dated 29.08.2019 Aug-2019 Download 97(2)(b) & (d)
445 Gujarat Mangaldas Mehta and Co. Limited Whether the invoice of the applicant containing items reflecting charges towards room stay, service charge, breakfast, airport pick up will be liable to pay GUJ/GAAR/R/2019/15 Aug-2019 Download 97(2)(a)
446 Gujarat Gurukrupa Hospitality Services Applicability of Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017, as amended up to 25.07.2018 GUJ/GAAR/R/2019/18 Aug-2019 Download 97(2)(e)
447 Gujarat Superstar Amusement Pvt ltd What rate of tax is applicable when applicant are giving access right to visitor for individual joy rides in their amusement park? GUJ/GAAR/R/2019/17 Aug-2019 Download 97(2)(a)
448 Gujarat State Examination Board The activities of conducting various types of examinations. The applicant is liable for registration. GUJ/GAAR/R/2019/16 Aug-2019 Download 97(2)(f)
449 Tamil Nadu HP India Private Limited What is the rate of GST applicable on supply of desktops consisting of CPU, monitor, Keyboard and mouse or any combination of input/output unit? TN/40/AAR/2019 dated 28.08.2019 Aug-2019 Download #
450 Punjab M/s Forbes Facility Services Pvt. Ltd. Regarding clarification on Notification No. 46/2017-Central Tax AAR/GST/PB/008 Aug-2019 Download Application rejected
451 Tamil Nadu Shri. Madhukant Shah Vishal(Proprietor M/s. Shree Parshwanath Corporation ) classification for the supply of “Dried Coconut (Shelled & Peeled)” TN/39/AAR/2019 dated 27.08.2019 Aug-2019 Download #
452 Tamil Nadu Haworth India Private Limited Whether on facts and circumstances of the case, the services supplied by the Applicant under the Service Agreement dated 1st September, 2018, qualify as an export of service as defined under section 2(6) of the Integrated Goods and Services Tax Act, 2017(‘IGST Act, 2017)? If the services supplied by the Applicant under the Service Agreement dated 1st September, 2018 do not qualify as an export of service as defined under section 2(6) of the IGST Act, 2017, whether on facts and circumstances of the case, the Applicant is an “Intermediary” as defined under section 2(13) of the IGST Act, 2017?” TN/38/AAR/2019 dated 27.08.2019 Aug-2019 Download #
453 Tamil Nadu A.M. Abdul Rahman Rowther & Co Q) Classification of Goods Q) Application of Notification 01/2017- Comp.Cess(Rate) TN/37/AAR/2019 dated 27.08.2019 Aug-2019 Download #
454 Karnataka Bharat Electronics Limited Whether the various systems, sub-systems and onboard spares supplied by the applicant for use in the Warships, Vessels and Submarines meant for Indian Navy and Shipbuilders, attracts 5% GST? KAR/AAR/21/2019-20 Aug-2019 Download 97(2)(a) & (b)
455 Karnataka Deputy Conservator of Forests a) Is it legally correct to infer that the service of “logging” and its components described before do not attract any SGST under the CGST Act, 2017? If not, what is the correct position by law? b) In case the trees have grown from “plants” not planted by the Karnataka Forest Department, but that which grew by natural regeneration but were nurtured, managed and protected by the Karnataka Forest Department, does the same nil rate of SGST and CGST apply to them too? If not, what would be the rate? c) In case of sale of forest produce or any other goods belonging to Karnataka Forest Department, where the buyer is registered or is based in and transports the goods to outside the State of Karnataka, what should be charged under the CGST Act, 2017, (A) SGST and CGST, or (B) IGST? d) In case of sale of forest produce or any other goods belonging to Karnataka Forest Department, where the buyer is registered or is based outside the State of Karnataka, but uses the goods within the State of Karnataka, what should be charged under the CGST Act, 2017? (A) SGST and CGST, or (B) IGST? KAR/AAR/20/2019-20 Aug-2019 Download 97(2)(e)
456 Karnataka Antrix Corporation Limited Whether Leasing of Satellite Transponder which is covered under SAC Code 997319 be charged at 5% GST as per HSN Code 8803 – Parts Goods of Heading 8802 (Satellites)? KAR/AAR/19/2019-20 Aug-2019 Download 97(2)(a)
457 Maharashtra Alligo Agrovet Private Limited Classification of goods and GST rate applicability in the case of goods manufactured by us (list enclosed) ? GST-ARA- 02/2019-20/B- 101 Mumbai Aug-2019 Download 97(2)(a)
458 West Bengal M/s East Hooghly Agro Plantation Pvt Ltd Whether HDPE woven tarpaulin is classifiable as textile under GST Tariff Act 19/WBAAR/2019-20 Aug-2019 Download 19/WBAAR/2019-20
459 West Bengal M/s Sai Fertilizer Private Limited Whether IGST payable at 5% on fertilizer when being exported 20/WBAAR/2019-20 Aug-2019 Download 97(2)(b)
460 Gujarat Moksh Agarbatti Co. Admissibility of input tax credit of tax paid or deemed to have been paid ( Aggarbatti) GUJ/GAAR/R/2019/14 Aug-2019 Download 97(2)(e)
461 Maharashtra Yash Nirman Engineers & Contractor Whether the construction service provided by M/s. Yash Nirman Engineers and Contractors to M/s. Lakhani Builders Pvt. Ltd under the project " La-Riveria” qualifies for application of lower rate of [email protected]% and SGST @ 6% as provided in Sl. No: 3- Item (V) - sub item(da) vide notification no: 01/2018-CT (Rate) dated 25-01-2018? GST-ARA- 143/2018-19/B- 95 Mumbai Aug-2019 Download 97(2)(b)
462 Maharashtra Soma-Mohite Joint Venture 1. Whether the said Contract is covered under SI NO -3A , Chapter No 99 as per Notification No 2/2018 -Central Tax (Rate) dated 25/01/2018, w.e.f 25/01/2018 ? 2 . Whether the said contract is covered under the term “Earth Work” and therefore covered under SI No – Chapter No. 9954 as per Notification NO. 31/2017 – Central Tax (Rate) dated 13/10/2017? 3. If we are covered under SL No.3 chapter No. 9954 as per Notification No.31/2017 - Central Tax (Rate) dated 13/10/2017, w.e.f. 13/10/2017 then what is the meaning of “Earthwork”? GST-ARA- 08/2019-20/B- 100 Mumbai Aug-2019 Download 97(2)(b)
463 Maharashtra Nipro India Corporation Private Limited 1. "Whether on facts and circumstances of the case, the product “Dialyzer" be treated as 'Disposable sterilized dialyzer or micro barrier of artificial kidney' as mentioned under Entry No. 255 of Schedule I to Notification Number 1/2017-Central Tax (Rate), dated 28 June 2017 and Notification Number 1/2017-Integrated Tax (Rate), dated 28 June 2017 (collectively referred to as the 'Rate Notifications') 2. If the said product “Dialyzer" falls under Entry No. 255 of Schedule I to the Rate Notifications, whether it would be classified under Chapter 90 (i.e. Tariff item 9018 90 31) or Chapter 84 (i.e. Tariff item 8421 29 00). GST-ARA- 141/2018-19/B- 94 Mumbai Aug-2019 Download 97(2)(a)
464 Maharashtra Siemens Limited The Appellate Authority for Advance Ruling held as under: From the conjoined and harmonious reading of various clauses of Third contract and Fifth contract awarded to the appellant and their interdependency under the whole contract comprising of six contracts, it can be safely concluded that the agreement for setting up for + 320KV, 2 X1000MW VSC based HVDC Terminals and DC XLPE Cable system between Pugalur and North Trichur associated with HVDC Bipole link between Western region (Raigarh, Chhattisgarh) and Southern region (Pugalur, Tamil Nadu-North Trichur, Kerala) is a composite works contract as defined u/s 2(119) of GST Act and taxable @ 18% and hence - i. The transportation services provided by the appellant being part of the whole works contract will be taxable @ 18% as works contract services and will not be eligible for the exemption as provided in Serial no. 18 of the Notification No. 12/2017-Central Tax (Rate) dated the 28th June, 2017 and Notification No. 12/2017-State Tax (Rate) dated the 29th June, 2017. ii. Order passed by the Maharashtra Advance Ruling Authority Order No. GST-ARA-69/2018-19/B-164, Mumbai dated December 19, 2018 is confirmed. MAH/AAAR/SS-RJ/4/2019-20 Aug-2019 Download #
465 Gujarat Kandla Port Trust Whether “Input Tax Credit” with respect to expenses incurred by Deendayal Port Trust for maintaining its employees is available or not? GUJ/GAAR/R/2019/13 Aug-2019 Download 97(2)(d)
466 Maharashtra Talreja Textile Industries Pvt. Ltd. Whether the Fusible Interlining fabric is classified under HSN 5903 or should be classified as per the blend of yarn in chapter 52-55? GST-ARA- 10/2019-20/B- 91 Mumbai Aug-2019 Download 97(2)(a)&(e)
467 Maharashtra Talco Marketing Whether the Fusible Interlining fabric is classified under HSN 5903 or should be classified as per the blend of yarn in chapter 52-55 58 or 60? GST-ARA- 14/2018-19/B- 92 Mumbai Aug-2019 Download 97(2)(a)
468 Rajasthan M/s Parmod Kumar Singala 1. What will be the treatment of claiming of Input Tax Credit under Section 16 of the GST Act in regard to by-product Cotton Seed Oil Cake which is taxable at 0%? 2. Whether the provision of Apportionment Input Tax Credit u/s 17 of GST Act will be also applicable on the by-product Cotton Seed Oil Cake? 3. What will be the treatment of claiming of Input Tax Credit on Raw Cotton purchased from agriculturist on whom tax @ 5% is paid under Reverse Charge Mechanism? 4. What will be the treatment of claiming of Input Tax Credit on Plastic Bags (Bardana) which is only used for packing of the cotton seed oil cake? 5. Whether the applicant has to reverse the Input Tax Credit for the period of 2017-18, 2018-19 as per the Rule 42 of the CGST Rules, 2017? RAJ/AAR/2019-20/18 dated 22.08.2019 Aug-2019 Download #
469 Punjab M/s Gupta Steel Udyog Whether GST is applicable on the job work charges charged for manufacturing of Poultry Feed/Cattle Feed on job work basis? AAR/GST/PB/007 Aug-2019 Download 97(2)(a) & (b)
470 Gujarat Gujarat Energy Transmission Corp ltd Whether or not the cost of construction/ erection of Bays/ Sub-Stations, Overhead lines and Underground Cables and other charges are liable to GST GUJ/GAAR/R/2019/12 Aug-2019 Download 97(2)(e)
471 Madhya Pradesh Emrald Heights Interneational School Q) Will the consideration received by the school form the praticipant school (s) for participation of their students and staff in the conference would be exempted under No. 66 or entry No. 1 or entry No. 80 or any other entry of the Notification No. 12/2017- Central Tax (Rate) or will be chargeable to GST under CGST Act, 2017 & MP GST Act, 2017 or IGST Act, 2017 ? Q) If not exempted then what would be the appropariate category of the service and the appropriate Tax Rate? Q) What would be the Place of Supply for such services? Whether exemption provided to service providers of catering, security. cleaning, house-keeping, transportation etc. to an educational institution upto higher secondary be available to the service providers of the Applicant for services related to such conference. Q) Whether ITC would be elighible of all the input services availed for the purpose of the above conference? MP/AAR/13/2019 dated 20.08.2019 Aug-2019 Download #
472 Maharashtra Tejas Constructions & Infrastructure Private Limited 1. Whether the contractor can charge GST on the value of material supplied by the recipient of service? 2. What should be the mechanism to calculate the taxable value as per section 15 of the Act? GST-ARA- 03/2019-20/B- 90 Mumbai Aug-2019 Download 97(2)(c)&(e)
473 West Bengal M/s Macro Media Digital Imaging Pvt Ltd Whether printing of advertising materail is supply of service 15/WBAAR/2019-20 Aug-2019 Download 97(2)(a)& (g)
474 West Bengal M/s T.P. Roy Chowdhury & Company Private Limited Whether the service of loading and unloading of yellow peas at the port is exempted supply. 17/WBAAR/2019-20 Aug-2019 Download 97(2)(b)
475 West Bengal M/s Siemens Limited Whether mobilization advance for works contract is supply on the date on which it stands credited to the supplier's account 18/WBAAR/2019-20 Aug-2019 Download 97(2)(c)
476 Maharashtra Asstt. Commissioner, Division-IV, CGST, Pune-II Commissionerate as the Appellant and M/s. Lions Club of Poona Kothurd as the Respondent in the matter. The Appellate Authority for Advance Ruling amended the para 19 of the original AAAR Order No. MAH/AAAR/SS-RJ/32/2018-19 dated 23.04.2019 in as much as the membership fee, collected by the Respondent from its members, will not construed as consideration for levy of GST; rather it is the registration fee, collected by the Respondent from its members for organising the skill oriented workshops, will be construed as consideration against the supply made by the Respondent to its members, and accordingly will be leviable to GST, while maintaining that Lions Club of Poona Kothrud, on account of the activities i.e. organising training programs/workshops for its members, is liable to take registration for discharging their GST liability. MAH/AAAR/SS-RJ/32/2018-19 dated 23.04.2019 & the amended order MAH/AAAR/SS-RJ/32A/2018-19 Aug-2019 Download #
477 Maharashtra Rotary Club of Mumbai Nariman Point 1. Whether contributions from the members in the Administration Account, recovered for expending the same for the weekly and other meetings and other petty administrative expenses incurred including the expenses for the location and light refreshments, amounts to or results in a supply, within the meaning of supply? 2. If answer to question no. 1 is affirmative, whether it will be classified as supply of goods or services? 3. Whether the applicant would be a Taxable Person under the provisions of the Act? 4. If answer to question no.3 is affirmative, who shall be person responsible under GST, as office bearers keep on changing every year? 5. Whether the said collection of funds under common pool and spending back on the same said contributors, would entail 'supply' as defined in the law. 6. If answer to Question no.5 is affirmative, whether the same would be supply of goods or services? GST-ARA- 142/2018-19/B- 88 Mumbai Aug-2019 Download 97(2)(a)(e)(g)
478 Karnataka Strides Emerging Markets Limited What is the appropriate classification of Nicotine Polacriliex Lozenge (hereinafter referred to as “NCT”) manufactured by the Company and rate of tax applicable thereupon under Notification 01/2017-Central Tax (Rate), dated 28-06-2017 KAR/AAR/18/2019-20 Aug-2019 Download 97(2)(a) & (b)
479 Maharashtra Commissioner , CGST & C.Ex. Mumbai East as Appellant and NES Global Specialist Engineering Services Pvt. Ltd. as the Respondent The Appellate Authority for Advance Ruling held that since, the questions raised by the Appeallant is not covered under our scope and jurisdiction, therefore, no ruling can be passed in the instant matter. MAH/AAAR/SS-RJ/03/2019-20 Aug-2019 Download #
480 Punjab M/s Chadha Sugar & Id. Pvt. Ltd. Whether ITC availed on one product can be utilised for payment of duty on other product, if applicant having two separate business activities under same GST number AAR/GST/PB/005 Aug-2019 Download Application rejected
481 Punjab M/s Machine Tools Corporation What sall be the HSN/Tariff Classification & GST rate applicable on supply of bicycle frame lock to be fixed on Bicycle? Whether under Chapter Heading/ Sub-heading 8301 @ 18% or [email protected]%? AAR/GST/PB/006 Aug-2019 Download Application rejected
482 Rajasthan Gitwako Farms (India) Private Limited Appeal by the party is rejected. Supply of Branded Frozen Chicken packed by the appellant in individual LDPE bag in pre-determined quantities (one in number) and supplied to the Indian Army and Paramilitary forces in the HDPE bags as supply in Unit Container and not exempted under Entry No. 9 of the Notification No. 2/2017-CT (Rate), dated 28.06.2017 (as amended) RAJ./AAAR/04/2019-20 Aug-2019 Download #
483 Rajasthan M/s Gifts on Airline Solutions Pvt. Ltd. Classification of any goods or services or both. Admissibility of Input Tax credit of Tax paid or deemed to have been paid. Determination of the liability to pay tax on any goods or services or both. Order RAJ/ AAR/2019-20/17 Jul-2019 Download 97(2)(a) (d)(e)
484 Rajasthan M/s Rajasthan Rajya Vidyut Prasaran Nigam Limited Applicability of a Notification issued under the provisions of this Act. Determination of time and value of supply of goods or services or both. Whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term. Order RAJ/ AAR/2019-20/16 Jul-2019 Download 97(2)(b) (c)(g)
485 Tamil Nadu M/s. S.P. Jeyapragasam (HUF) Applicable GST rate on the mixture of flour, pulses, grams, and cereals requested? TN/29/AAR/2019 DATED 25.07.2019 Jul-2019 Download #
486 Tamil Nadu Thirumangalam Sengodan Kumarasamy (Propreitor Christy Fried Gram Industry) 1. What is the rate of GST applicable for transportation of goods using the vehicle owned by the supplier for delivering the goods at the place as per direction of the ICDS Department and apart from selling the goods as per contract entered with Department of Integrated child Development Services (ICDS), Government of TamilNadu? 2. Whether the transport service provided by us will come under Goods transport Agency service or not? 3. Whether supply of goods and transportation charge provided to an unregistered person, in this situation whether GST is applicable or not? If applicable, what is the Rate of GST for Transportation charges for using the vehicles owned by the suppliers? 4. If the supplier supplies the goods at the delivery point of the buyers and supplier raises invoice for the value of goods and transport charges separately as per the single contract/purchase Order entered with the buyer. In such case whether this transaction will fall under the category of composite supply as per section 8 of the CGST Act? TN/36/AAR/2019 DATED 26.07.2019 Jul-2019 Download 97(2)(e)
487 Tamil Nadu M/s. Chennai Port Trust Whether the amounts received on or after 01.07.2017 towards interest, late fee penalty relating to the services other than continuous supply of services(CSS) rendered by the applicant before 01.07.2017 are liable to GST? TN/35/AAR/2019 DATED 26.07.2019 Jul-2019 Download #
488 Tamil Nadu Chinnakani Arumuga selvaraja, (Proprietor, M/s Sri Venkateshwara Traders) Classification of ‘Cattle Feed in Cake Form’ TN/34/AAR/2019 DATED 26.07.2019 Jul-2019 Download 97(2)(a)
489 Tamil Nadu Ramu Chettiar Srinivasan, (Proprietor: M/s Sri Adhi Trading Company) Classification of ‘Cattle Feed in Cake Form’ TN/33/AAR/2019 DATED 26.07.2019 Jul-2019 Download #
490 Karnataka M/s Durga Projects and Infra Structure Private Limited Whether Applicant is liable for GST towards work executed under JDA on land owner’s portion where work commenced during pre-GST and continued under GST Law. If tax is applicable the valuation for payment of tax? Order KAR ADRG 17/2019 Jul-2019 Download 97(2) (c) (e)
491 Karnataka M/s Durga Projects and Infra Structure Private Limited Applicability of GST on partially completed flats i.e. a) Partially completed flats having identified customers before GST regime b) Partially completed flats, where customers are identified after implementation of GST regime, and c) Partially completed flats, where no customers are identified. Order KAR ADRG 16/2019 Jul-2019 Download 97(2) (c)(e)
492 Karnataka M/s United Eningeering Works The applicable rate of GST for the manufacturing and supply of submersible pump sets and accessories with installation ,electrification and energisation under Ganga kalyana scheme to Social welfare department of Government of Karnataka meant for various beneficiaries(farmers) as notified by the departments and they also provide guarantee and maintainenance of installed submersible pump sets till two years which is used for irrigation al purpose. Order KAR ADRG 15/2019 Jul-2019 Download 97(2) (b)(e) (g)
493 Karnataka M/s Eurofins Advinus Ltd(Advinus Therapeutics Ltd) Whether providing research report on activity carried out as a study of a chemical or biological entity that is still in research stage and not yet a product and is supplied by party located outside India is export of service as per subsection 2 of section 13 of the IGST Act,2017 and considered as Zero rated supply of service ? But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their letter dated 15-07-2019 Order KAR ADRG 14/2019 Jul-2019 Download 97(2)(a)
494 Tamil Nadu M/s. Chennai Port Trust Whether the applicant is entitled to take credit of input tax charged on the following inward supply of goods or services or both which are used or intended to be used in the course or furtherance of the business of the applicant i. Medical and diagnostic equipment ii. Medical apparatus & instruments, medical consumables & disposable items and other machinery installed in the in house hospital iii. Spares for the medical and diagnostic equipment, medical apparatus & instruments and other machinery installed in the in-house hospital iv. Repairing Services of medical and diagnostic equipment, medical apparatus & instruments and other machinery installed in the in-house Hospital. Subject to fulfillment of (1) such conditions and restrictions as may be prescribed in CGST Rules 2017 particularly in rules 36 to 45 (both inclusive), (2) such conditions stipulated in sub-sections(2) to(4) of section 16, (3) in the manner specified in section 49 and on the presumption that these queried inward supply of goods or services or both does not fall under the blocked credit under Section 17(5)(e), Section 17(5)(h) and Section 17(5)(i) of the Act? TN/32/AAR/2019 DATED 25.07.2019 Jul-2019 Download 97(2)(d)
495 Tamil Nadu M/s. Chennai Port Trust Whether the applicant is entitled to take credit of input tax charged on the inward supply of medicines which are used or intended to be used in the course or furtherance of business of the applicant subject to fulfillment of (1) such conditions and restrictions as may be prescribed in CGST Rules 2017 particularly in rules 36 to 45(both inclusive), such conditions stipulated in sub sections (2) to (4) of section 16, in the manner specified in section 49 and on the presumption that these queried inward supply of medicines does not fall under the blocked credit under section 17(5)(e), section 17(5)(h) and section 17(5)(i) of the Act? TN/31/AAR/2019 DATED 25.07.2019 Jul-2019 Download 97(2)(d)
496 Tamil Nadu M/s. Prism Fluids LLP 1. What is the rate of tax on “Oil Lubrication Systems’ ? 2. What is the HSN code TN/30/AAR/2019 DATED 25.07.2019 Jul-2019 Download 97(2)(a)
497 Tamil Nadu M/s. S.P. Jeyapragasam (HUF) 1. What is the rate of tax and HSN Code for fruit beverages or drinks with HSN Code? 2. The definition under the FSSAI Act in section 2.3.3.A can be taken as an aid to classify the product? If so kindly clarify. 3. Is there any persevered percentage of fruit or pulp in the beverages to call them as carbonated fruit beverages or drinks under the GST Act. TN/28/AAR/2019 DATED 25.07.2019 Jul-2019 Download NA
498 Gujarat Aqua Care (Surat) RO Technologies Pvt Ltd Classification of water sold in non-sealed container. GUJ/GAAR/R/2019/11 Jul-2019 Download 97(2)(a)
499 Madhya Pradesh Ravi Masand Q) Applicant believes that the product "Agriculture Knapsack Spryer" is classified under HSN 8424 and applicable tax rate is 12%. Details as per Annexure. Q) Relevant extract of Notification No. 1/2017 dated 28-6-17 as amended vide Notification No. 6/2018-Integrated Tax (Rate) dt. 05-01-2018 is enclosed Q) What shall be GST rate on such product? MP/AAR/11/2019 dated 24.07.2019 Jul-2019 Download #
500 Gujarat Hindustan Coca-Cola Beverages Pvt ltd The Gujarat Appellate Authority for Advance Ruling modify the advance ruling order by holding that the product ‘Fanta Fruity Orange’ manufactured and supplied by Hindustan Coca-Cola Beverages Pvt ltd is classifiable under sub heading 2202 10 and GST rate of 28% and GST compensation Cess rate of 12% are applicable to the said product. GUJ/GAAAR/ APPEAL/2019/5 Jul-2019 Download #
501 West Bengal Eskag Pharma Pvt. Ltd. No infirmity was found in the order passed by the WBAAR and the appeal failed. 08/WBAAAR/APPEAL/2019 Jul-2019 Download #
502 Goa Chief Electrical Engineer Goa The GST rate applicable for various works/activity undertaken by the Goa Electricity Department GOA/GAAR/8/2018-19 dated 18.07.2019 Jul-2019 Download 97(2)(e)
503 Madhya Pradesh Directorate of Skil Development Global Skil Development The applicant desired to Know, whether the services received by it form a provider of service located in a non taxable territory would attract the provision of sec 5(3) read along with Notification No 10/2017 IT(R). In other words, whether applicant is liable to pay tax under reverse charge mechanism on the transaction mentioned above? MP/AAR/10/2019 dated 18.07.2019 Jul-2019 Download #
504 Madhya Pradesh NMDC Limited Whether royalty paid in respect of Mining Lease can be classified under "Licensing services for the right to use minerals including its exploration and evaluation falling under the heading 9973 attracting GST at the same rate of tax as applicable on supply of like goods involving transfer of title in goods"? Determination of the liability to pay tax on contribution made to District Mineral Foundation (DMF) and National Mineral Exploration trust (NMET) as per MMDR Act, 1957. MP/AAR/09/2019 dated 18.07.2019 Jul-2019 Download #
505 Andhra Pradesh M/s. PKR Projects and Engineers The applicant sought to know whether such a royalty paid/dead rent on account of mining rights was liable to tax in the hands of applicant under the reverse charge mechanism or not. lf so, what is the rate of GST- payable on the royalty/ dead rent. AAR No. 29/AP/GST/2019 dated:16.07.2019 Jul-2019 Download 97 (2) a, b & e
506 Karnataka M/s Tool Compp Systems Private Limited Clarification regarding applicability of Tool Amortisation cost (Transaction Value) in GST Regime on Capital Goods received freely on returnable basis from the recipients (Customer) for parts production and supply. Order KAR ADRG 13/2019 Jul-2019 Download 97(2)(e)
507 Andhra Pradesh M/s Sri Chakra Milk Products LLP What is the rate of GST applicable on outward supply of “Flavoured Milk”? AAR No. 27/AP/GST/2019 Dated 15.07.2019 Jul-2019 Download 97 (2) a & e
508 Andhra Pradesh M/s Tirumala Milk Products Private Limited What is the rate of GST applicable on outward supply of “Flavoured Milk”? AAR No. 28/AP/GST/2019 Dated 15.07.2019 Jul-2019 Download 97 (2) a & e
509 Andhra Pradesh M/s. Venkata Rao Tirupathi Whether section 77(2) of the CGST Act, 2017 is squarely applicable to section 9 of the GST compensation cess Act, 2017 (Compensation to States) in terms of payment of tax in a wrong head. Whether interest is payable from the date of payment of the wrong head and to the payment of the right head. In the present case applicant paid the tax under the head cess instead of CGST on 23.10.2017. Again tax paid under the head CGST on 03.07.2018. Whether the interest is to be paid in the intervening period i.e., 23.10.2017 to 03.07.2018. Advance ruling requested with reference to section 77(2) of CGST act, 2017 read with section 9 of the GST compensation cess act, 2017 (compensation to states). AAR NO.26 /AP/GST/2018 Dated:12.07.2019 Jul-2019 Download Out of purview of 97(2)
510 Andhra Pradesh M/s. Robo Silicon Pvt Ltd What is the classification for the services received by M/s Robo Silicon Private Limited from the state of Andhra Pradesh for which Royalty is being paid by Robo Silicon Private Limited? Whether the said service can be classified under the heading 9973 specifically under 997337 as Licensing services for the right to use minerals including its exploration and evaluation or any other service under Notification No. 11/2017- Central Tax (Rate) dated 28.06.2017? What is the applicable rare of GST on the services received by M/s Robo Silicon Private Limited? AAR No. 25/AP/GST/2019 dated:11.07.2019 Jul-2019 Download 97(2) a & b
511 West Bengal Shiva Writing Company Pvt. Ltd. No infirmity was found in the order passed by the WBAAR and the appeal failed. 06/WBAAAR/APPEAL/2019 Jul-2019 Download #
512 Andhra Pradesh M/s. Mallelli Venkateswara Rao Extraction of Timber/ Bamboo in natural Forests: This work is being carried out by the applicant, and the registered contractors in Forest Department who filed lowest tender in the open tender system/ nomination/ piece work contract. This work is totally labour oriented using local tribal labourers only. This total work (i.e. 100%) is labour oriented only. The successful tenderer will have to engage the local tribal labourers in and around the forest areas for cutting/ extraction of timber and bamboo. This work is carried out by the contractor under 100% supervision of the Forest Department Officials. The bills as per the FSR rates will be paid to the Contractor by the Forest Department in turn the contractor will pay the wages to the local tribal labourers who involved in the above Government work. The bills are paid as per the FSR base rates which were prepared basing on the District Collector’s minimum wage rate. whether the GST is applicable for the above works or not? If applicable what percentage and under what item/ HSN code of GST Act.:Transportation of Timber/ Bamboo from natural Forests to the Govt. Depots: This work is being carried out by the applicant, who filed lowest tender in the open tender system/ nomination/ piece work contract. This work is carried out using local tribal labourers only for loading and unloading works and using the lorry/ truck. This total work is partly labour oriented (for loading and unloading of timber and bamboo) and partly transportation of timber and bamboo on road from the reserve Forest/ Forest coupe to the Government Timber Depot. The successful tenderer will have to engage the local tribal labourers in and around the forest areas for loading and unloading of timber and bamboo and by using lorry/ truck available at Chintur from Lorry owners association. This work is being carried out by the applicant under 100% supervision of the Forest Department Officials. The bills as per the FSR rates will be paid to the Contractor by the Forest Department and in turn the contractor will pay the wages to the local tribal labourers. The bills are paid as per the FSR base rates which were prepared basing on the District Collector’s minimum wage rate. whether the GST is applicable for the above works or not? If applicable what percentage and under what item/ HSN code of GST Act. : Maintenance of Govt. Depots like classification/ grading of timber and bamboo and wages to Mastris for supervision: This work is being carried out by the applicant who filed lowest tender in the open tender system/ nomination/ piece work contract. This work is carried out using local tribal labourers only. This total work (i.e. 100%) is labour oriented only. The successful tenderer will have to engage the local tribal labourers in and around the forest areas for classification, grading and lotting of timber and bamboo. This work is carried out by the contractor under 100% supervision of the Forest Department Officials. The bills as per the FSR rates will be paid to the Contractor by the Forest Department and in turn the contractor will pay the wages to the local tribal labourers who involved in the above Government work. The bills are paid as per the FSR base rates which were prepared basing on the District Collector’s minimum wage rate. whether the GST is applicable for the above works or not? If applicable what percentage and under what item/ HSN code of GST Act. AAR No. 24/AP/GST/2019 dated:09 .07.2019 Jul-2019 Download 97(2) a & b
513 Andhra Pradesh M/s. Southern Power Distribution Whether the supply of services such as connection, re-connection, supervision of the works, erection of poles, sub-stations, transmission lines etc., and supply of meters etc., to the consumers for the purpose and during the course of supply of electricity to them are naturally bundled and thus form part of the composite supply of principal activity of supply of electrical energy? Whether the supply of services such as connection, re-connection, supervision of the works, erection of poles, sub-stations, transmission lines etc., and supply of meters etc., to the consumers for the purpose and during the course of supply of electricity to them can be treated as part of principal supply of transmission or distribution of electricity which is exempted? Whether the above supplies made to the consumers through contractors and third parties for the purpose of transmission or distribution of electricity or sale of electrical energy are also exempted? If the answer to the above questions is ‘NO’, whether the works executed under Deendayal Upadhyay Gram Jyoti Yojna for Rural Electrification (‘DDUGJY’), Integrated Power Development Scheme (‘IPDS’) and Restructured Accelerated Power Development and Reforms Program supplies made through contractors are liable to 12% GST since they are executed under grants provided by central government and no commercial activity is involved with regards these works? If the answer to the above questions at (A), (B) and (C) is ‘NO’, whether the execution of the Agricultural Demand Side Management Scheme (AGL) works are liable to 12% GST since they are executed for the purpose of non-commercial? Whether the supply of services and goods made by the applicant through contractors by way of construction, erection, commissioning, or installation of infrastructure for extending electricity distribution network up to the tube well of the farmer or agriculturist for agricultural purpose are exempted vide Notification No.14/2018- Central Tax (Rate) dated 26.07.2018? AAR No.22/AP/GST/2019 Dated: 08.07.2019 Jul-2019 Download 97(2) b & e
514 Andhra Pradesh M/s.Chitra Transport Does he bound to pay GST on the actual amount of commission retained by him for arranging transport facility to their customers or he has to pay GST on the entire amount received from his customers without deducting the commission; & What is the rate of tax payable? AAR No.23/AP/GST/2019 Dated: 08.07.2019 Jul-2019 Download 97(2) e
515 Rajasthan M/s Indo Autotech Limited Admissibility of Input Tax credit of Tax paid or deemed to have been paid. Order RAJ/ AAR/2019-20/14 Jul-2019 Download 97(2)(d)
516 Rajasthan M/s Indo Autotech Limited Applicability of a Notification issued under the provisions of this Act. Order RAJ/ AAR/2019-20/15 Jul-2019 Download 97(2)(b)
517 West Bengal The Bengal Rowing Club The order of WBAAR is modified in respect of rate of tax applicable in case of supply of food at events organised by the appellant in the club premises. No other infirmity in the order passed by the WBAAR was found. 07/WBAAAR/APPEAL/2019 Jul-2019 Download #
518 Rajasthan M/s Sanjay Kumar Jain Determination of the liability to pay tax on any goods or services or both Order RAJ/ AAR/2019-20/13 Jul-2019 Download 97(2)(e)
519 Gujarat M/s. Gujarat State Financial Services Ltd Determination of the liability to pay tax on any goods or services or both GUJ/GAAR/R/2019/10 Jun-2019 Download 97(2)(e)
520 Gujarat National Dairy Development Board Member (Central) held that in absence of sufficient information, it cannot be determined whether M/s. NDDB is ‘Governmental Authority’. It is also held that exemption in not admissible to M/s NDDB for providing services of “Renting of Immovable property” Member (State) agreed with findings on first issue. As regarding second issue, it is held that it is not subject matter in this appeal hence the same can’t be decided in this appeal. GUJ/GAAAR/ APPEAL/2019/4 Jun-2019 Download #
521 Gujarat Gujarat State Financial Services Ltd Determination of the liability to pay tax on any goods or services or both GUJ/GAAR/R/2019/10 Jun-2019 Download 97(2)(e)
522 West Bengal Time Tech Waste Solutions Pvt Ltd Whether notifications relating to TDS apply to supply of waste management service to a municipality and whether the applicant needs to be registered even if he makes exempted supplies only. 14/WBAAR/2019-20 Jun-2019 Download 97(2)(a), (b)& (f)
523 West Bengal Borbheta Estate Pvt Ltd Whether applicant is liable to pay GST on leasing of a dwelling unit to a company for residential purpose. 13/WBAAR/2019-20 Jun-2019 Download 97(2)(d)
524 West Bengal Dredging & Desiltation Company Pvt Ltd What will be the taxability of the service of upgrading navigability of a river-bed when supplied to Orissa Construction Ltd. 12/WBAAR/2019-20 Jun-2019 Download 97(2)(b)
525 West Bengal Arihant Dredging Developers Pvt Ltd What will be the taxability of the service of upgrading navigability of a river-bed when supplied to Orissa Construction Ltd. 11/WBAAR/2019-20 Jun-2019 Download 97(2)(b)
526 Karnataka Sri.Kanyakaparameshwari Oil Mills What is rate of tax for “Perfumed Deepam Oil” which is prepared by mixing Gingely Oil, Palmoline Oil, Rice Bran Oil or any one oil with perfume or chemical and used for lighting lamp for God (not for cooking) with HSN Code. What is rate of tax for “Non- perfumed Deepam Oil” which is prepared by mixing Gingely Oil, Palmoline Oil, Rice Bran Oil or any one oil without perfume or chemical and used for lighting lamp for God (not for cooking) with HSN Code. What is rate of tax for a mixture of Gingely Oil, Palmoline Oil, Rice Bran Oil or any one oil NO. 11/19-20 Jun-2019 Download 97(2) (a)
527 Karnataka BHUTORIA REFRIGERATION PRIVATE LIMITED Whether the activity of building and mounting of the body on the chassis by the Applicant will result in supply of goods under HSN 8707 or supply of services under HSN 9988? NO. 12/19-20 Jun-2019 Download 97(2) (a)
528 West Bengal Champa Nandi Classification of supply of leasing out cranes, equipments, and locomotives to different companies and applicable rate of tax under Notification No 11/2017 CT(Rate) dated 28/06/2017 10/WBAAR/2019-20 Jun-2019 Download 97(2)(a) & (b)
529 West Bengal Ashis Ghosh Whether filling of land with silver sand and earthwork for preparing the ground for construction is classifiable as supply of sand. 09/WBAAR/2019-20 Jun-2019 Download 97(2)(a)
530 West Bengal Mohana Ghosh Whether input tax credit is admissible on purchase of motor vehicles for supply of rent-a-cab service 08/WBAAR/2019-20 Jun-2019 Download 97(2)(a) & (b)
531 West Bengal Sarj Educational Centre No infirmity was found in the order passed by the WBAAR and the appeal failed. 05/WBAAAR/APPEAL2019 Jun-2019 Download #
532 Tamil Nadu M/s. Specsmakers Opticians Private Limited The value to be adopted in respect of transfer to branches located outside the state. TN/27/AAR/2019 Jun-2019 Download 97(2)(c)
533 Tamil Nadu MRF Limited The order issued by the original authority for advance ruling is set aside. The appellant can avail Input tax credit of the full GST charged on the undiscounted supply invoice of goods/services by their suplliers. A proportionate reversal of the credit is not required to be done by them in case of a post purchase discount given by the supplier to them throught the C2FO platform, in the circumstances mentioned by the applellant. This is subject to their fulfilling the other conditions stipulated by law and that the GST paid by them for the said goods/services is not reversed or reimbursed/ re-credited etc to them in any manner by the supplier or on his behalf after the credit has been availed by the appellant. The ruling is limited to cases where a post purchase discount is extended by the supplier of goods or services to the appellant on account of their registering in the interactive automated data exchange arrangement setup by C2FO India LLP, which is the subject matter of this advance ruling. TN/AAAR/04/2019(AR) Jun-2019 Download #
534 Tamil Nadu M/s. Sanghvi Movers Limited Whether on facts and circumstances of the case, since Integrated Goods and Services Tax (“IGST”) is payable on inter-state movement of cranes by the supplier (i.e. SML Maharashtra), whether the recipient office of SML (i.e. SML Tamil Nadu) duly registered under GST receiving such cranes for further supply on hire charges would be eligible to avail input tax credit (ITC) of IGST charged? TN/26/AAR/2019 Jun-2019 Download 97(2)(d)
535 Tamil Nadu Tvh Lumbini Square Owners Association If the monthly maintenance charges payable by a member of the association exceeds Rs.7500 per month, in the context of exemption as per S.No. 77 of Notification 12/2017 – Central tax (Rate) dated 28.06.2017 as amended by Notification 2/2018 – Central Tax (Rate) dated 25.01.2018, the applicant is liable to pay GST only on the amount in excess of Rs.7500 or on the entire amount? TN/25/AAR/2019 Jun-2019 Download 97(2)(b)
536 Tamil Nadu K.Suresh Advance Ruling is required as to classification of wet wipes and rate of tax on the sales (supply) of the same TN/24/AAR/2019 Jun-2019 Download 97(2((a)
537 Maharashtra Commissioner, CGST & C.Ex. Mumbai East as the Appellant and Asahi Kasei Pvt. Ltd. As the respondnet. In reply to the quesitons raised by the Appellant before AAAR, The Appellate Authority for Advance Ruling held as under: The service supplied by the Respondent under the Service Agreement dated 1 March 2013 constitute a mixed supply of services falling under the Heading “ accounting services” having SAC 9982, and under the Heading “other professional, technical and business services” having the SAC 9983. The service supplied by the Respondent under the Marketing Services Agreement dated 1 December 2012 constitute a mixed supply of Services falling under the Heading “Research and Development services” having SAC 9981, under the Heading “Other professional, technical and business services” bearing SAC 9983, and under the Heading “other miscellaneous services” bearing SAC 9997. 3.We cannot pass any ruling in relation to the export of services, as the same would require the determination of the place of supply of services, which is not under the jurisdiction and scope of the Advance Ruling Authority. MAH/AAAR/SS-RJ/01/2019-20 Jun-2019 Download 9/B-108
538 Maharashtra Commissioner, CGST & C.Ex. Mumbai East as the Appellant and Asahi Kasei Pvt. Ltd. As the respondnet. In reply to the quesitons raised by the Appellant before AAAR, The Appellate Authority for Advance Ruling held as under: The service supplied by the Respondent under the Service Agreement dated 1 March 2013 constitute a mixed supply of services falling under the Heading “ accounting services” having SAC 9982, and under the Heading “other professional, technical and business services” having the SAC 9983. The service supplied by the Respondent under the Marketing Services Agreement dated 1 December 2012 constitute a mixed supply of Services falling under the Heading “Research and Development services” having SAC 9981, under the Heading “Other professional, technical and business services” bearing SAC 9983, and under the Heading “other miscellaneous services” bearing SAC 9997. 3.We cannot pass any ruling in relation to the export of services, as the same would require the determination of the place of supply of services, which is not under the jurisdiction and scope of the Advance Ruling Authority. MAH/AAAR/SS-RJ/01/2019-20 Jun-2019 Download 19/B-108
539 Maharashtra Commissioner, CGST & C.Ex. Mumbai East as the Appellant and Asahi Kasei Pvt. Ltd. As the respondnet. In reply to the quesitons raised by the Appellant before AAAR, The Appellate Authority for Advance Ruling held as under: 1.The service supplied by the Respondent under the Service Agreement dated 1 March 2013 constitute a mixed supply of services falling under the Heading “ accounting services” having SAC 9982, and under the Heading “other professional, technical and business services” having the SAC 9983. 2.The service supplied by the Respondent under the Marketing Services Agreement dated 1 December 2012 constitute a mixed supply of Services falling under the Heading “Research and Development services” having SAC 9981, under the Heading “Other professional, technical and business services” bearing SAC 9983, and under the Heading “other miscellaneous services” bearing SAC 9997. 3.We cannot pass any ruling in relation to the export of services, as the same would require the determination of the place of supply of services, which is not under the jurisdiction and scope of the Advance Ruling Authority. MAH/AAAR/SS-RJ/01/2019-20 Jun-2019 Download #
540 Rajasthan Jaipur Zila Dugdh Utpadak Sahakari Sangh Ltd. Applicability of TDS on GST RAJ/AAR/2019-20/12 Jun-2019 Download 97 (2) (b)
541 West Bengal Indrajit Singh Whether notifications relating to TDS apply to supply of waste management service to a municipality. 07/WBAAR/2019-20 Jun-2019 Download 97(2) (b)
542 West Bengal Neo-Built Corporation Whether exemption under Sl No. 3A of Notification No. 9/2017-CT(Rate) dated 28/06/2017 applies to the activity of upgrading the navigability of a river, the contractee being the Irrigation and Waterways Directorate. 05/WBAAR/2019-20 Jun-2019 Download 97(2) (b)
543 West Bengal Arihant Dredging Developers Pvt Ltd Whether exemption under Sl No. 3A of Notification No. 9/2017-Integrated Tax(Rate) dated 28/06/2017 applies to the activity of upgrading the navigability of a river, the contractee being the Irrigation and Waterways Directorate. 04/WBAAR/2019-20 Jun-2019 Download 97(2) (b)
544 West Bengal Dredging & Desiltation Company Pvt Ltd Whether exemption under Sl No. 3A of Notification No. 9/2017-Integreted Tax (Rate) dated 28/06/2017 applies to the activity of upgrading the navigability of a river, the contractee being the WB Fisheries Corpn Ltd. 03/WBAAR/2019-20 Jun-2019 Download 97(2) (b)
545 Rajasthan M/S Vedant Synergy Pvt. Ltd. (a.) Classification of any goods or services or both; (e.) Determination of the liability to pay tax on any goods or services or both; RAJ/AAR/2019-20/11 Jun-2019 Download 97 (2) (a) & (e)
546 Rajasthan Aravali Polyart (P) Ltd., Udaipur Appeal by the party is rejected Activities undertaken by the Appellant are classifiable under SAC 9973 under Entry No.17 Sub Entry (viii) and attract 18% GST. RAJ./AAAR/03/2019-20 May-2019 Download 19/34
547 Rajasthan Aravali Polyart (P) Ltd., Udaipur Appeal by the party is rejected Activities undertaken by the Appellant are classifiable under SAC 9973 under Entry No.17 Sub Entry (viii) and attract 18% GST. RAJ./AAAR/03/2019-20 May-2019 Download 19/34
548 Rajasthan Aravali Polyart (P) Ltd., Udaipur Appeal by the party is rejected Activities undertaken by the Appellant are classifiable under SAC 9973 under Entry No.17 Sub Entry (viii) and attract 18% GST. RAJ./AAAR/03/2019-20 May-2019 Download #
549 Rajasthan Greentech Mega Food Park Pvt. Ltd. Whether the Lease Agreement between the Applicant Company i.e. the lessor and the lessee for a period of 99 years is a sale of immovable property and outside GST and is exempt from levy of GST? If the present transaction of giving land on lease of 99 years is taxable under GST, then at what rate and what SN code is applicable? RAJ/AAR/2019-20/10 May-2019 Download 97 (2) (d) & (e)
550 Rajasthan National Highway Authority of India (Regional Office) Whether there is any 'Asset Transfer' involved which is a supply leviable to GST in the work of shifting & raising of transmission lines owned by RVPNL by NHAI in the course of widening, modification & diversification of its highways after completion of this work? Without prejudice to the submissions, if there is an 'Asset Transfer' which is a supply under GST, then who is liable to pay GST? If above GST is to b paid by the Appllicant, then the same will be exempt vide Entry 4 of Notification no. 12/2017 CT(R) dated 28.06.2017? RAJ/AAR/2019-20/09 May-2019 Download 97 (2) (e) & (g)
551 Andhra Pradesh M/s. McNally Bharat Whether the activities carried out by the applicant under all 3 contracts entered for establishment of Solar PV Power Project can be treated as Composite Supply? If yes, whether the said supply can be classified under Sl. No.234 of Schedule I of the Notification No.1/2017- Central Tax (Rate) dt.28.06.2017 and GST shall be paid at the rate of 5% If not, whether GST can be paid on value relating to supply of solar modules alone at 5 % as per Sl. No.234 of Schedule I of the Notification No.1/2017- Central Tax (Rate) dated. 28.06.2017. AAR No. 21/AP/GST/2019 dated:27.05.2019 May-2019 Download 97 (2) a,b&e
552 Maharashtra Security And Intelligence Services (India) Ltd 1.Whether the services provided to Visvesvaraya National Institute of Technology, Nagpur will qualify for exemption under Serial 66 of Notification 12/2017 – Central Tax (Rate) dated 28th June 2017, considering it to be an educational Institution. 2.Whether rate of tax on services provided to Visvesvaraya National Institute of Technology, Nagpur (VNIT) is nil as per Serial no 3 of Notification No 12/2017-Central Tax (Rate) dated 28th June 2017 GST-ARA- 125/2018-19/B- 58 Mumbai dated 24.05.2019 May-2019 Download 97(2) (b)(e)
553 Maharashtra Nikhil Comforts 1. The transaction would be classifiable to cover under the definition of "works contact” liable to CGST/SGST/IGST covered under Sr. No 3 Item 3 of Notification No 20/2017 (Central Tax Rate) dated 22/08/2017. 2. The transaction is Composite supply liable to tax at the rate applicable to Air-Conditioners which are the principal goods involved in the transaction under Schedule IV, Sr. No 119 of Notification No 1/2017 (Central Tax Rate) dated 28/06/2017. GST-ARA- 127/2018-19/B- 59 Mumbai dated 24.05.2019 May-2019 Download 97(2)(a) (b)
554 Maharashtra Colo Color (Prop. Hiral Pinkal Rambhia) Whether the activity of merely printing or reproducing the content given by the photographers / retail customers on pen drive, CD, memory card or any other storage media will be classifiable under Service Code 998912 or 998386? GST-ARA- 132/2018-19/B- 60 Mumbai dated 24.05.2019 May-2019 Download 97(2)(a)
555 Tamil Nadu Rossi Gear motors India Private Limited Whether the Geared Motor is to be classified under 8501 or under 8483 for the purpose of payment of GST? Whether the Geared Motor can be considered as Gears and Gearings? Whether the rate of CGST/SGST as per Notification No. 1/2017- CT (Rate) and GO (Ms) No: 62 date 29.06.2017 is. 9% as per Schedule – III (SI.No:372); (OR) 9% as per Schedule – III (SI.No:369A); (OR) 14% as per Schedule – IV (SI.No:135). TN/23/AAR/2019 May-2019 Download 97 (2) (a)
556 Tamil Nadu RAJENDRABABU AMBIKA (Proprietrix of M/s. Sri Dhanalakshmi Welding Works) The Applicant dairy machinery works (photograph attached) is liable to tax at 12% (HSN code-8434) or 18% (HSN Code-8413) kindly clarify. In dairy machinery works, the Applicant have taken Milk processing, milk chilling Refrigeration system, Milk handling equipment’s and Milk Packing equipment’s and milk allied product making machinery. For such supply and erection of dairy machinery it involves service charges also. If so what will be the rate of tax on the service charges component (Bill model is enclosed). Whether our nature of activities falls under works contract or not. If so, what will be the rate of tax and its HSN code? Also inform the details of entries to be made in monthly return GSTR-1. Clarify the applicability of E-Way Bill procedures for our business activities i.e. The goods sent on delivery challan for erection purpose and subsequently bill made similarly we took back the machinery to our place for repair and maintenance kindly specify the transport documents to be used in our business activities mentioned above. TN/22/AAR/2019 May-2019 Download 97 (2) (a)
557 Goa Chowgule & Co Pvt. Ltd Whether IGST at 5% of assessable value is applicable on import of iron for conversion into pellets and export the resultant product (Iron ore pellets) back to same supplier in view of the fact that import duty is not applicable in view of the exemption under General Exemption No. 66 (Exemption Notification No. 32/97-Cus dated 01stApril, 1997) for job work. If answer to question 1 is yes, whether the applicant as recipient of imported iron ore will be liable to pay the IGST under applicant GSTIN as the applicant in any case is the consignee of the imported iron ore. If answer to question 2 is yes, whether the applicant can avail the input Tax Credit for the IGST so paid as per section 16 of CGST Act. Whether the applicant can claim refund of unutilised input tax credit on export of services as per section 16(3)(a) of IGST Act and 54(3) of CGST Act. GOA/GAAR/11 of 2018-19/514 May-2019 Download 97(2) (e)
558 Tamil Nadu TAMIL NADU EDIBLE OILS PTIVATE LIMITED Whether e-way bill is required for consignments pertaining to multiple invoices to multiple customers moved in the same conveyance, in which value of each invoice is less than the limits for generation of e-way bill but in aggregate, the value of the multiple invoices exceeds the specified limit. APPLICATION WITHDRAWN TN/21/AAR/2019 May-2019 Download #
559 Tamil Nadu FOXTEQ SERVICES INDIA PRIVATE LIMITED Whether the supply of repairing and replacement service would be classified as composite supply as defined under section 2 (30) of the CGST Act, 2017 and Section 2(30) of the Tamil Nadu GST Act, 2017, wherein the principal supply is the supply of repair services while the goods such as parts of monitor and monitor units used for providing such repair and replacement services are being naturally bundled in the ordinary course of business. Whether the said supply, if classified as composite supply, would be classified as “supply of Services” under GST. Whether registration would be required under Section 22 and Section 25 of CGST Act, 2017 to be obtained by the Applicant for the use of warehouses of ASP (the sub-contractor) APPLICATION WITHDRAWN TN/20/AAR/2019 May-2019 Download #
560 Tamil Nadu VENKATASAMY JAGANNATHAN Will the profit sharing agreement between the applicant as an employee and the shareholders, attract GST in his hands? TN/19/AAR/2019 May-2019 Download 97 (2) (e)
561 Rajasthan Vinayak Stone Crusher Classification of any goods or services or both; Applicability of a notification issued under the provisions of this Act; RAJ/AAR/2019-20/08 May-2019 Download 97 (2)(a) & (b)
562 Rajasthan All Rajasthan Corrugated Board and Box Manufacturers Association Classification of any goods or services or both; Applicability of a notification issued under the provisions of this Act; Admissibility of input tax credit of tax paid or deemed to have been paid RAJ/AAR/2019-20/07 May-2019 Download 97 (2) (a) (b) & (d)
563 Gujarat M/s. Rajkot Nagrik Sahkari Bank Ltd Determination of the liability to pay tax on any goods or services or both GUJ/GAAR/R/2019/9 May-2019 Download 97(2)(e)
564 Gujarat M/s. Rajkot Nagrik Sahkari Bank Ltd Determination of the liability to pay tax on any goods or services or both GUJ/GAAR/R/2019/9 May-2019 Download 97(2)(e)
565 Karnataka Urbanac Projects Private Limited How to adjust the Service Tax which has been paid on mobilization advances in Pre-GST regime? (Application Withdrawn) KAR ADRG 09 / 2019 May-2019 Download #
566 Karnataka Tathagat Heart Care Centre LLP The AAAR modified the ruling rendered by the AAR is as under: - The activity engaged in by the Appellant by way of granting the Central Brewing Unit the right to manufacture and supply beer bearing its brand name, in return for a consideration, is a supply of service as mandated in Section 7 of the CGST Act 2017, read with Clause 5(c) of the Schedule II of the said Act. The supply of service by the Appellant is taxable to GST in terms of Section 9 of the CGST Act. (c ) The service supplied by the appellant is classified under the Service Code 999799 as “other services nowhere else classified” The amounts received by the appellant from the contract brewing units under the agreement in the nature of Brand Fee and reimbursement of expenses is termed as a consideration for the supply of service and is chargeable to GST at the applicable rate of 18%. KAR/AAAR/Appeal-01/2018 May-2019 Download KSA/ADRG-04/2018
567 Maharashtra R K Industries Whether Steel Mugs with a plastic outer body supplied by the applicant would be classified under SI. No 184 of Schedule II of Notification No 1/2017 of Central Tax (Rate) dated 28th June, 2017 (as amended)? GST-ARA-140 /2018-19/B- 54 Mumbai dated 15.05.2019 May-2019 Download 97(2)(a)
568 Maharashtra M/s. National Plastics Industries Ltd., Mumbai The order of Authority for Advance Ruling holding that PVC floor Mat would fall in the Customs Tariff Heading 3918 attracting [email protected]%(9% each of CGST and SGST), is upheld. However, this order is restricted to the types of PVC floor coverings/Mats being manufactured by the Appellant as per the manufacturing process submitted and whose sample was produced before the Authority. MAH/AAAR/SS-RJ May-2019 Download GST-ARA-17/2017/B-23
569 Rajasthan Shri Kailash Chandra ( Prop. Of Mali Construction) Sirohi Appeal by the party is partly allowed to the extent that Solar Power Device attract 9.8 % GST RAJ./AAAR/02/2019-20 May-2019 Download 19/32
570 Rajasthan Shri Kailash Chandra ( Prop. Of Mali Construction) Sirohi Appeal by the party is partly allowed to the extent that Solar Power Device attract 9.8 % GST RAJ./AAAR/02/2019-20 May-2019 Download 19/32
571 Rajasthan Shri Kailash Chandra ( Prop. Of Mali Construction) Sirohi Appeal by the party is partly allowed to the extent that Solar Power Device attract 9.8 % GST RAJ./AAAR/02/2019-20 May-2019 Download #
572 Karnataka Sanika Developers The activity of construction of complex or building intended for sale to a buyer wholely or partly, where the entire consideration has been received /receivable after completion of construction, be treated as supply of taxable service ?. But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their letter dated 26-03-2019 No.7 May-2019 Download 97 (2) (b)
573 Karnataka Hotel Leela Venture Limited Whether Sale of Karnataka Hotel as going concern on slump sale basis can be construed to be “Supply” in terms of Section 7(1) of the CGST Act 2017? If answered in affirmative, whether the transaction would be regarded as supply of goods or supply of service? Whether the said transaction can be construed as ‘Service by way of transfer of going concern as whole or an independent part there on under Sl.No.2 of the Notification No .12/2017 –Central Tax(Rate) dated 28-06-2017 or No.9/2017-Integrated Tax (Rate) dated 28-06-2017 or Notification (12/2017)NO FD 48 CSL 2017, Dated 29-06-2017 ?. But the Applicant Company requested to permit them to withdraw the application filed for advance ruling vide their letter dated 06-05-2019 No.8 May-2019 Download 97 (2) (b)
574 Maharashtra