S.N. State Applicant Name Question Order No. Dated PDF Section/SGST ACT
1 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)
2 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 #
3 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)
4 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)
5 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)
6 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)
7 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)
8 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
9 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)
10 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)
11 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)
12 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)
13 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)
14 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)
15 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)
16 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)
17 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)
18 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)
19 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)
20 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)
21 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 #
22 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)
23 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)
24 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)
25 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 #
26 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
27 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 #
28 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 #
29 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 #
30 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)
31 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)
32 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)
33 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
34 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)
35 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 #
36 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)
37 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 #
38 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)
39 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)
40 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)
41 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)
42 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
43 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 8714@12%? AAR/GST/PB/006 Aug-2019 Download Application rejected
44 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)
45 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)
46 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 #
47 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)
48 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 #
49 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)
50 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 #
51 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)
52 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)
53 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)
54 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)
55 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)
56 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)
57 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)
58 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
59 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 #
60 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)
61 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 #
62 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 #
63 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)
64 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)
65 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)
66 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)
67 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)
68 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)
69 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)
70 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)
71 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)
72 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)
73 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)
74 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)
75 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)
76 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)
77 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)
78 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)
79 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)
80 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)
81 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
82 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
83 Rajasthan Jaipur Zila Dugdh Utpadak Sahakari Sangh Ltd. Applicability of TDS on GST RAJ/AAR/2019-20/12 Jun-2019 Download 97 (2) (b)
84 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)
85 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)
86 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)
87 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)
88 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)
89 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
90 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
91 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)
92 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)
93 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)
94 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)
95 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)
96 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)
97 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)
98 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)
99 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 #
100 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 #
101 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)
102 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)
103 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)
104 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)
105 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)
106 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 #
107 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
108 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)
109 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 GST@18%(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
110 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
111 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
112 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)
113 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)
114 Maharashtra A Raymond Fasteners India Pvt. Ltd A.1 Whether Threaded metal nuts which function same as standard nut, merits classification under the Tariff item 7318 16 00 and not under Tariff item 8708 99 00? A.2 Whether Plastic rivets not only being capable of being used in the fitment of trims on the body of a motor vehicle but in other industries for similar functionality, merits classification under Tariff item 3926 90 99 and not under Tariff item 8708 99 00? A.3 Whether Quick Adapter not only capable of being used to connect pipes and tubes in the interior of a motor vehicle, but also for similar functionality in other industries, merit classification under the Tariff item 3917 40 00 and not under Tariff item 8708 99 00? A.4 Whether Plastic pipe clips merits classification under the Tariff item 3926 90 99 and not under the Tariff item 8708 99 00? A.5 Whether Brackets and Channels merits classification under Tariff item 8708 99 00 despite being “parts of general use” made of plastic, and not under Chapter 39 of the First Schedule? A.6 Whether Non-Return Valve merits classification under Tariff item 8481 30 00 as it is capable of being used in the internal liquid lines of various machineries and equipment, and not under Tariff item 8708 99 00? A.7 Whether Metal U Clips merits classification under the Tariff item 8305 90 20 as it is not only capable of being used in the interior or exterior of a motor vehicle to join panels but in other machineries and equipment, and not under the Tariff entry 8708 9900? A.8 Whether Fasteners and Spoilers merits classification under Tariff item 8708 2900 which pertains to parts and accessories of the body of a motor vehicle and thus provides the more specific description of the Fasteners and Spoilers, in comparison to Tariff entry 8708 9900, which pertains to the residual entry under Heading 8708? A.9 Whether Bracket merits classification under Tariff item 8708 9900 and not under Tariff item 8708 2900, which pertains to a part or accessory found on the exterior of a motor vehicle. A.10 Whether the Subject Product merits classification under Tariff item 7220 20 90 despite being capable of being classified under Chapter 87 of the First Schedule, and not under Tariff item 8708 9900. GST-ARA- 91/2018-19/B- 53 May-2019 Download 97(2)(a)
115 Maharashtra A Raymond Fasteners India Pvt. Ltd A.1 Whether Threaded metal nuts which function same as standard nut, merits classification under the Tariff item 7318 16 00 and not under Tariff item 8708 99 00? A.2 Whether Plastic rivets not only being capable of being used in the fitment of trims on the body of a motor vehicle but in other industries for similar functionality, merits classification under Tariff item 3926 90 99 and not under Tariff item 8708 99 00? A.3 Whether Quick Adapter not only capable of being used to connect pipes and tubes in the interior of a motor vehicle, but also for similar functionality in other industries, merit classification under the Tariff item 3917 40 00 and not under Tariff item 8708 99 00? A.4 Whether Plastic pipe clips merits classification under the Tariff item 3926 90 99 and not under the Tariff item 8708 99 00? A.5 Whether Brackets and Channels merits classification under Tariff item 8708 99 00 despite being “parts of general use” made of plastic, and not under Chapter 39 of the First Schedule? A.6 Whether Non-Return Valve merits classification under Tariff item 8481 30 00 as it is capable of being used in the internal liquid lines of various machineries and equipment, and not under Tariff item 8708 99 00? A.7 Whether Metal U Clips merits classification under the Tariff item 8305 90 20 as it is not only capable of being used in the interior or exterior of a motor vehicle to join panels but in other machineries and equipment, and not under the Tariff entry 8708 9900? A.8 Whether Fasteners and Spoilers merits classification under Tariff item 8708 2900 which pertains to parts and accessories of the body of a motor vehicle and thus provides the more specific description of the Fasteners and Spoilers, in comparison to Tariff entry 8708 9900, which pertains to the residual entry under Heading 8708? A.9 Whether Bracket merits classification under Tariff item 8708 9900 and not under Tariff item 8708 2900, which pertains to a part or accessory found on the exterior of a motor vehicle. A.10 Whether the Subject Product merits classification under Tariff item 7220 20 90 despite being capable of being classified under Chapter 87 of the First Schedule, and not under Tariff item 8708 9900. GST-ARA- 91/2018-19/B- 53 May-2019 Download 97(2)(a)
116 Rajasthan IMF Cognitive Technology (P) Ltd., Jaipur Appeal by the party is rejected . ITC of GST paid in Haryana by the Appellant is not available ; The Appellant is registered in Rajasthan. RAJ./AAAR/01/2019-20 May-2019 Download 19/30
117 Rajasthan IMF Cognitive Technology (P) Ltd., Jaipur Appeal by the party is rejected . ITC of GST paid in Haryana by the Appellant is not available ; The Appellant is registered in Rajasthan. RAJ./AAAR/01/2019-20 May-2019 Download 19/30
118 West Bengal Senco Gold Ltd Whether input tax credit is admissible when the applicant settles through book adjustment the debt created on inward supplies 02/WBAAR/2019-20 May-2019 Download 97 (2) (d)
119 Maharashtra Golden Tobacco Limited The Applicant is seller of Cigarettes, and intends to offer extra quantity of Cigarettes (quantity discount) in addition to normal quantity against same consideration, as a taxable supply to its Distributors from their Depot. As per new marketing strategy devised by the Applicant to promote its brands and also to increase its turnover the Applicant proposes to distribute/promote some of their brands/products in the market, thru their Distributors. The price range of these cigarettes of a pack of 10 will be in the range of Rs. 50/- to 200/- (depending upon the brand). MRP will be printed on each pack of Cigarettes. However, as marketing strategy to counter competition, instead of supplying a quantity of say 100 packs for an agreed price of say Rs.5000/- they would be supplying 110 packs of Cigarettes without recovering any additional cost from the Distributors. The Applicant would be paying GST and Compensation Cess on Rs. 5000/- at applicable rate. Question:- In the above transaction, whether the extra packs of Cigarettes would again be leviable to GST? If yes, the taxable value which can be attributed to such extra packs of Cigarettes for levy of GST? Whether extra packs of Cigarettes would be considered as exempt supplies or free samples and hence attract the provisions of Section 17 (2) of the CGST Act, 2017 read with Rule 42 of the CGST Rules, 2017 or clause (h) of Section 17 (5) of the CGST Act, 2017? GST-ARA- 121/2018-19/B- 52 May-2019 Download 97(2) (d)(e)
120 Maharashtra Cliantha Research Limited The Applicant would like to seek a ruling on whether the "Clinical Research" services proposed to be provided by them to entities located outside India is liable to Central Goods and Services Tax and State Goods and Services Tax or Integrated Goods and Services Tax or is it eligible to be treated as an export of service under Section 2(6) of the Integrated Goods and Services Tax Act, 2017? GST-ARA- 119/2018-19/B- 50 May-2019 Download 97(2)(e)
121 Maharashtra Kasturba Health Society Whether the applicant, a Charitable Society having the main object and factually engaged in imparting Medical Education, satisfying all the criteria of “Educational Institution”, can be said to be engaged in the business so as to cast an obligation upon it to comply with the provisions of Central Goods and Service Tax Act, 2017 and Maharashtra Goods and Service Tax Act, 2017 in totality. Whether the applicant, a Charitable Society having the main object and factually engaged in imparting medical education, satisfying all the criteria of “Educational Institution” is liable for registration under the provisions of section 22 of the Central Goods and Service Tax Act, 2017 and Maharashtra Goods and Service Tax Act, 2017 or it can remain outside the purview of registration in view of the provisions of section 23 of the said act as there is no Taxable supply. In a situation if above questions are answered against the contention of the applicant institution then following further questions are being raised for the kind consideration by the Honourable Bench. Whether the fees and other charges received from students and recoupment charges received from patients (who is an essential clinical material for education laboratory) would constitute as “outward supply” as defined in section 2 (83) of The Central Goods and Service Tax Act, 2017 and Maharashtra Goods and Service Tax Act, 2017 and if yes then whether it will fall in classification entry at Sr. No 66 or the portion of nominal amount received from patients (who is an essential clinical material for education laboratory) at Sr. 74 in terms of Notification 12/2017 Central Tax-dt. 28/6/2017. Whether the cost of Medicines and Consumables recovered from OPD patients along with nominal charges collected for Diagnosing by the pathological investigations, other investigation such as CT-Scan, MRI, Colour Doppler, Angiography, Gastroscopy, Sonography during the course of diagnosis and treatment of disease would fall within the meaning of “composite supply” qualifying for exemption under the category of “educational and/or health care services.” Whether the nominal charges received from patients (who is an essential clinical materials for education laboratory) towards an “Unparallel Health Insurance Scheme” to retain their flow at one end for the purpose of imparting medical education as a result to provide them the benefit of concessional rates for investigations and treatment at other end would fall within the meaning of “supply” eligible for exemption under the category of “educational and/or health care services.” Whether the nominal amount received for making space available for essential facilities needed by the students and staffs such as Banking, Parking, and Refreshment which are support activities for attainment of main activities and further amount received on account of disposal of wastage would fall within the meaning of “supply” qualifying for exemption under the category of “educational and/or health care services.” GST-ARA- 120/2018-19/B- 51 May-2019 Download 97(2)(a) (d)(e)(g)
122 Madhya Pradesh Sanghi Brothers (Indore) Prv. Ltd. Whether building of body after utilizing and consuming owned materials and providing labour and further amounting the same on chassis of the principal would amount to supply of Services NO. 06/19-20 May-2019 Download 97(2)(a)
123 Madhya Pradesh E-DP Marketing Prv. Ltd. Whether the applicant/importer is again required to pay IGST on the component of ocean freight under RCM mechanism on deemed amount which will amount to double taxation of IGST on the deemed component of ocean freight of the imported goods? NO. 05/19-20 May-2019 Download 97(2)(e)
124 West Bengal Bengal Peerless Housing Development Co Ltd Whether supply of construction service bundled with preferential location service is a composite supply with construction service as the principal supply 01/WBAAR/2019-20 May-2019 Download 97 (2) (a) & (b)
125 Gujarat M/s. Jayesh Anilkumar Dalal Applicability of notification issued under the provision of this Act. GUJ/GAAR/R/2019/8 May-2019 Download 97(2)(b)
126 Maharashtra Rotary Club Of Mumbai Queens Necklace The questions/ issues before Your Honor for determination is whether the amount collected as membership subscription and admission fees from members is liable to GST as supply of services? If the above receipts are liable to GST can the Club claim Input tax credit of the tax paid on Banquet and catering services for holding members meetings and various events? GST-ARA- 118/2018-19/B- 46 Apr-2019 Download 97(2)(a) (e)(f)(g)
127 Maharashtra The Leprosy Mission Trust Of India Whether services provided under vocational training courses recognized by National Council for Vocational Training (NCVT) or Jan Shikshan Sansthan (JSS) is exempt either under Entry No 64 of exemption list of Goods and Service Tax Act 2017 or under Educational Institution defined under Notification 22/Central Tax (Rate)? Whether services provided under vocational training courses provided by the applicant are exempt under Entry No 66 of the Notification 22/2017 - Central Tax (Rate)? GST-ARA- 116/2018-19/B- 44 Apr-2019 Download 97(2)(b) (g)
128 Maharashtra Bilcare Limited Determining whether the various services provided to foreign clients i.e. situated outside India and for which the place of supply is in the taxable territory shall be liable to Integrated Tax (herein referred to as "IGST") or Central Goods and Service Tax (herein referred to as "CGST") and State Goods and Service Tax (herein referred to as "SGST") for the purpose of levy of Goods and Services Tax (GST) under the GST Law. In case it is ruled that IGST is payable, the procedure to be followed for payment of IGST as the GST portal does not permit the payment of IGST where the place of supply is indicated as state of Maharashtra. GST-ARA- 117/2018-19/B- 45 Apr-2019 Download 97(2) (e)
129 Maharashtra Aarel Import Export Private Limited Whether the procedure to raise the invoice from Mumbai Office for imports received at Paradip Port, Odisha where we do not have any separate GST Registration and Charge IGST from Mumbai to our Customers is correct? or do we have to take separate Registration in the State of Odisha for the below mentioned transactions? If we do not need separate registration in Odisha, can we do the transaction on Mumbai Office GSTIN, then in case of issuance of e-way bill is it correct to Mention the GSTIN of Mumbai and Dispatch place as Paradip Port? GST-ARA- 114/2018-19/B- 42 Apr-2019 Download 97(2) (f)
130 Maharashtra Daewoo-TPL JV The Applicant though eligible to claim for refund of inverted duty structure under Section 54(3) of the CGST Act, wishes to understand in-principle applicability of Notification No 21 and 26 in as much whether the same allow for refund of ITC availed on input services (and remaining unutilized) in whole or part thereof Where the answer to above is negative, the Applicant wishes to understand how does the Notification 21 and 26 apply in a scenario where factually following financials may exist: A. Revenue streams Works contract services liable to 12% GST INR 1,000 Output GST @ 12%_ INR 120 Total Revenues incl. GST INR 1,120 B. Input Tax Credit Data Particulars Amount (INR) ITC on inputs 65 ITC on input services 90 Sub-total 155 Less: Total tax on outward supplies 120 Net balance remaining unutilized 35 GST-ARA- 113/2018-19/B- 41 Apr-2019 Download 97(2)(a) & (b)
131 Maharashtra Sanofi India Limited Whether input tax credit is available of the GST paid on expenses incurred towards promotional schemes of Shubh Labh Loyalty Program? Whether input tax credit is available of the GST paid on expenses incurred towards promotional schemes goods given as brand reminders? GST-ARA- 115/2018-19/B- 43 Apr-2019 Download 97(2)(d)
132 Rajasthan Pacific Quartz Surfaces LL What is the classification of Slabs of Quartz (Artificial Stone)? What will be the applicable rate of GST on Quartz Slabs (Artificial Stone)? RAJ/AAR/2019-20/06 Apr-2019 Download 97 (2) (a) & (d)
133 Rajasthan Rambagh Palace Hotels Pvt Ltd a)a. Classification of any goods or services or both; d. Admissibility of input tax credit of tax paid or deemed to have been paid; RAJ/AAR/2019-20/05 Apr-2019 Download 97 (2) (a) & (d)
134 Rajasthan Gitwako Farms India Pvt Ltd What is the classification when the Frozen Chicken is sold in pacakaged form and it's HSN code? Whether frozen chicken as sold by the company is exempt under Entry No. 9 of Not. No. 02/2017-CT(R)? RAJ/AAR/2019-20/04 Apr-2019 Download 97 (2) (a) & (b)
135 Rajasthan Laxmi Agrotech Steel We have been charging a tax rate of 18% on the components of the sprinkler/drip irrigation system sold by us, consequent to the clarification vide Circular No.81/55/2018-GST dt.31st December, 2018, we seek advance ruling over the coverage of various parts of sprinkler system sold by us like Latch Clamp, C-Clamp, Foot Batten, Riser Pipe, Aluminum Rivet and Mini Sprinkler Rod etc. exclusively meant for use in Sprinklers and drip irrigation system but sold in isolation as parts and not as a complete system under the heading 8424 and the tax rate applicable on such components/parts when sold separately and not as a part of the sprinkler/drip irrigation system though meant for exclusive use in them and are designed and shaped that these can be used only in sprinkler/drip irrigation equipment and have no other use. RAJ/AAR/2019-20/03 Apr-2019 Download 97(2)(a)
136 Rajasthan Udyog Mandir Will Khadi readymade garments to be included under the entry of Khadi fabric under chapter 50 to 55 of GST classification? If not, then what is the correct classification and rate of tax on Khadi readymade garments? RAJ/AAR/2019-20/01 Apr-2019 Download 97(2)(a)
137 Rajasthan Laxmi Rubber Industries Considering Note No. 1, 2, 3 of Section XVI and Note No. 2 of Chapter 84, whether based on rules of interpretation of HS codes, the items made of vulcanized rubber like Rubber Ring/GASKET/Seal, Rubber Foot Batten Washer and Rubber Grommets falling under the heading 4016 are taxable as specific rubber items having a GST rate of 18% or as components of sprinkler/Drip irrigation system having a tax rate of 12% under heading 84249000. It is pertinent to note that these items are designed and shaped that these can be used only in sprinkler/drip irrigation equipment and have no other use. RAJ/AAR/2019-20/02 Apr-2019 Download 97(2)(a)
138 Rajasthan Laxmi Agrotech Steel We have been charging a tax rate of 18% on the components of the sprinkler/drip irrigation system sold by us, consequent to the clarification vide Circular No.81/55/2018-GST dt.31st December, 2018, we seek advance ruling over the coverage of various parts of sprinkler system sold by us like Latch Clamp, C-Clamp, Foot Batten, Riser Pipe, Aluminum Rivet and Mini Sprinkler Rod etc. exclusively meant for use in Sprinklers and drip irrigation system but sold in isolation as parts and not as a complete system under the heading 8424 and the tax rate applicable on such components/parts when sold separately and not as a part of the sprinkler/drip irrigation system though meant for exclusive use in them and are designed and shaped that these can be used only in sprinkler/drip irrigation equipment and have no other use. RAJ/AAR/2019-20/03 Apr-2019 Download 97(2)(a)
139 Rajasthan Gitwako Farms India Pvt Ltd What is the classification when the Frozen Chicken is sold in pacakaged form and it's HSN code? Whether frozen chicken as sold by the company is exempt under Entry No. 9 of Not. No. 02/2017-CT(R)? RAJ/AAR/2019-20/04 Apr-2019 Download 97 (2) (a) & (b)
140 Rajasthan Rambagh Palace Hotels Pvt Ltd a)a. Classification of any goods or services or both; d. Admissibility of input tax credit of tax paid or deemed to have been paid; RAJ/AAR/2019-20/05 Apr-2019 Download 97 (2) (a) & (d)
141 Tamil Nadu Alekton Engineering Industries Pvt. Ltd. Whether the Triple Screw Pumps & Parts thereof falling under Chapter Heading 8413 can be treated as Parts of HSN 8901,8902,8904,8905,8906,8907 attracting IGST 5% as per Schedule I (SI. No. 252) of Notification No.1/2017-Integrated Tax (Rate) dated 28.06.2017 or not? CGST 2.5% + SGST 2.5% as per Schedule I (SI.No. 252) of Notification No.1/2017- Central Tax (Rate) dated 28.06.2017 or not? TN/18/AAR/2019 Apr-2019 Download 97 (2) (a)
142 Tamil Nadu Tata Projects Limited Whether supply of Engineering, Procurement and Construction(EPC) contract for establishment of Fluids Servicing System 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. 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) dated 14/11/2017. If Principal Supply taxable at 5%, whether the entire transaction in the contract is taxed as per the rate applicable to Principal Supply? TN/17/AAR/2019 Apr-2019 Download 97 (2) (a)
143 Maharashtra Gandhar Oil Refinery (India) Limited Whether the applicant requires registration in each State separately? Whether the applicant can adopt the procedure to raise the invoice from Mumbai Head Office/Registered Office at Mumbai for imports received at various ports, located in various states in India and charge IGST from Mumbai to our customers in various state is proper or not. If we cancel separate registration in various state can we do the transaction on Mumbai Head Office GSTN, then in case of issuance of E - way bill is it correct to mention the GSTN of Mumbai and mention dispatch place of port of respective state/port GST-ARA-112 /2018-19/B- 40 Apr-2019 Download 97(2)(f)
144 Tamil Nadu Daimler Financial Services India Private Whether the interest subvention income received by Daimler Financial Services India Private Limited(DFSI) from Mercedes-Benz India Private Limited(MB India) to reduce the effective interest rate to the final customer is chargeable to GST? TN/16/AAR/2019 Apr-2019 Download 97 (2) (e)
145 Tamil Nadu V. V.Enterprises Private Limited Whether in the facts and circumstances of the case and in view of the fact that Automatic Electric Filter Coffee Maker fall under Chapter Heading No. 8419 of the GST tariff and therefore SI. No. 320 of Schedule III to notification No. 41/17 CTR dated 14.11.2017 and corresponding SI.NO. 320 of Schedule III to G.O. M.s.No. 157 dated 14.11.2017 to be taxed at the rate of 18%. Whether in the facts and circumstances of the case and in view of the fact that Automatic Electric Filter Coffee Maker is a machinery not meant for domestic use and will therefore be classified under Chapter Heading No. 8419 of GST tariff to be charged at the rate of 18%. Whether in the facts and circumstances of the case and in view of the fact that, Manual/Traditional Filter Coffee Maker, being not meant for domestic use and falling under Chapter Heading No. 8419 of GST tariff SI. No. 320 of Schedule III to Notification No. 41/17 CTR dated 14.11.2017 and corresponding SI. NO. 320 of Schedule III to G.O. Ms. No. 157 of 2017 is to be taxed at the rate of 18%. TN/15/AAR/2019 Apr-2019 Download 97 (2) (a)
146 Maharashtra City And Industrial Development Corporation Of Maharashtra Limited Whether the supply of services by the applicant, of ‘transfer by way of lease’ of vacant plots of ‘Maharashtra State Government owned lands’ or ‘privately owned lands acquired under the Land Acquisition Act, 1894 by the Maharashtra State Government’ vested in CIDCO, to: (a) Navi Mumbai Municipal Corporation(‘NMMC’), for intended development thereof and construction of buildings by the latter on each of those plots, demarcated for separate use as: (i) Indoor Recreation Centre, (ii) Slaughter House; (b) Panvel Municipal Corporation(‘PMC’), for intended development thereof and construction of buildings by the latter on each of those plots, demarcated for separate use as: (i) PMC Ward Office(s), (ii) PMC Commissioner’s residence, and (iii) PMC Mayor’s residence; can be said to covered within the scope of entry at Sr. 3 or any other entry of the Notification 12/2017-Central Tax (Rate) dated 28.06.2017 as amended by Notification 32/2017-Central Tax (Rate) dated 13.10.2017, 47/2017-Central Tax (Rate) dated 14.11.2017 further amended by Notification 02/2018-Central Tax (Rate) dated 25.01.2018 read with parallel notifications issued under the MGST Act, 2017? Please note that each allotment of plot for specific use would be a different transaction of supply of service by CIDCO. GST-ARA- 111/2018-19/B- 39 Apr-2019 Download 97(2)(a) & (e)
147 Maharashtra Cargill India Private Limited Whether Natural Easter Dielectric Fluid (hereinafter referred to as ‘ Envirotemp FR3’) fall under Serial no. 90 of Schedule I of Notification No. 1/2017-State Tax (Rate) dated 29th June, 2017 issued under the Maharashtra Goods and Services Tax Act, 2017 and Notification No. 1/2017- Central Tax (Rate) dated 28th June, 2017 issued under the Central Goods and Services Tax Act, 2017 is taxable at the rate of 2.5% (State tax and Central tax) Or Whether Envirotemp FR3) fall under Serial no. 27 of Schedule II of Notification No. 1/2017-State Tax (Rate) dated 29th June, 2017 issued under the Maharashtra Goods and Services Tax Act, 2017 and Notification No. 1/2017- Central Tax (Rate) dated 28th June, 2017 issued under the Central Goods and Services Tax Act, 2017 is taxable at the rate of 6% (State tax and Central tax)? GST-ARA-09/2017/B-12 Apr-2019 Download 97(2) (a) & (b)
148 Maharashtra Kolte Patil Developers Ltd. The Appellate Authority for Advance Ruling upheld the ruling given by the Advance Ruling Authority by observing that since the Appellant has raised questions on the admissibility of the credit of the service tax and VAT paid under the pre-GST regime, it is held that neither AAR nor AAAR has the jurisdiction to pass any ruling on such matters MAH/AAAR/SS-RJ/31/2018-19 Apr-2019 Download GST-ARA-40/2017-18/B-118
149 Uttarakhand Ginni Filaments Limited Classification of goods namely Wet Baby Wipes, Wet Face Wipes, Bed and Bath towels, Shampoo Towels. 05/2018-19 Apr-2019 Download 97(2)(a) & (e)
150 Karnataka Nforce Infrastructure India Pvt. Ltd Whether the applicant is liable to pay GST on the value of building constructed and handed over to the land owner in terms of the Joint Development Agreement ? If there is liability to pay GST on what value is the GST to be paid since there is no monetary consideration involved? Is the applicant liable to pay service tax up to 30.06.2017 and GST thereafter? 30/2018 Apr-2019 Download 97 (2)(c) (e)
151 Madhya Pradesh Network For Information & Computer Sr. No. 72 of Not. No. 12/2017 Central Tax(Rate), dated 28-06-17 issued by the Central Government under CGST Act, 2017 and exemption provided under Sr. No. 72 of Not. No. FA-3-42/2017-1-V(53) dated 30-06-2017 issued by the Madhya Pradesh Government under M.P. Goods & Services Act, 2017 is applicable for the applicant? NO. 04/19-20 Apr-2019 Download 97(2)(b)
152 Madhya Pradesh Rohan Coach Builders The applicant as whether the activity of building and mounting of the body by the applicant on the chassis provided by the Principle will result in supply of goods under HSN 8707 or supply of services under HSN 9988 taxable @ 18% irrespective of end use by the principle who shall effect the sale of Bus. NO. 03/19-20 Apr-2019 Download 97(2) (a)
153 Maharashtra Jalaram Feeds Whether the firm is liable to take registration under sec 24 or is exempted from registration under sec 23? GST-ARA- 110/2018-19/B- 38 Apr-2019 Download 97(2)(f)
154 Maharashtra Sabre Travel Network India Pvt. Ltd. The Appellate Authority for Advance Ruling held that the entire gamut of activities of the Appellant is in the nature of the composite supply, of which intermediary services is the principal supply. Further, as regards the services provided by the Appellant to their Client, namely Sabre APAC is export or otherwise, we hold that we do not have jurisdiction to decide the place of supply of service, which is one of the pre requisites to determine the export of services in terms of Section 2(6) of the IGST Act, 2017 and hence we cannot pass any ruling in respect of the same. MAH/AAAR/SS-RJ/30/2018-19 Apr-2019 Download 19/B-76
155 Maharashtra Sabre Travel Network India Pvt. Ltd. The Appellate Authority for Advance Ruling held that the entire gamut of activities of the Appellant is in the nature of the composite supply, of which intermediary services is the principal supply. Further, as regards the services provided by the Appellant to their Client, namely Sabre APAC is export or otherwise, we hold that we do not have jurisdiction to decide the place of supply of service, which is one of the pre requisites to determine the export of services in terms of Section 2(6) of the IGST Act, 2017 and hence we cannot pass any ruling in respect of the same. MAH/AAAR/SS-RJ/30/2018-19 Apr-2019 Download 19/B-76
156 Maharashtra Crown Beers India Pvt Ltd The Appellate Authority for Advance Ruling upheld the ruling given by the Advance Ruling Authority by observing that the ruling pronounced by the Advance Ruling Authority in as much as the activities performed by the PIL, on the goods of the Appellant, are in the nature of the Job work and accordingly attract 18% GST. MAH/AAAR/SS-RJ/29/2018-19 Apr-2019 Download 19/B-102
157 Maharashtra Crown Beers India Pvt Ltd The Appellate Authority for Advance Ruling upheld the ruling given by the Advance Ruling Authority by observing that the ruling pronounced by the Advance Ruling Authority in as much as the activities performed by the PIL, on the goods of the Appellant, are in the nature of the Job work and accordingly attract 18% GST. MAH/AAAR/SS-RJ/29/2018-19 Apr-2019 Download 19/B-102
158 Rajasthan Bella Casa Fashion & Retail Ltd. What would be the proper classification of quilt (other than cotton quilt)? NO.GST-ARA- 36/2018-19/B- 110 Mumbai dated 07.09.2018 Apr-2019 Download 97(2) (a)
159 Maharashtra Bauli India Bakes and Sweets Private Limited Whether the input tax credit availed by the applicant in respect of capital goods received prior to 01 July 2017 is admissible to the applicant? Whether while determining the liability to pay tax on the outward supplies made by the applicant, the applicant can adjust the input tax credit in respect of the capital goods procured by it prior to 01 July 2017? GST-ARA- 108/2018-19/B- 36 Apr-2019 Download 97(2)(d)
160 Maharashtra Bandai Namco India Private Limited Applicable GST Rate on operating gaming zone in one of leading malls in Mumbai? GST-ARA- 109/2018-19/B- 37 Apr-2019 Download 97(2) (b)
161 Karnataka Britannia Industries Limited Whether the promotional product would qualify to be a supply liable to GST and whether the supply of the main product with free product would fall within the mischief of a mixed. But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their letter dated 02-04-2019 No.5 Apr-2019 Download 97 (2) (c) (d)
162 Karnataka Rashi Eco Tourism Limited Whether room rent and food supplied in the room constitute mixed supply? If yes what is the rate of GST on such supply or otherwise? The company supplies food in a day out package along with sports activities, whether it constitutes mixed supply? If yes what is the rate of GST otherwise? If any person avails restaurant facilities only, what is the percentage of the GST ? The Corporates book rooms/halls for their meeting & other occasions and food is supplied as a complimentary, whether it constitutes mixed supply? If yes what is the rate of GST ? If Food is supplied along with liquor, what is the rate of GST ? If Food & liquor is supplied to the room, what is the rate of GST ? If food, liquor, along with accommodation and sports services, does it constitute mixed supply. If yes, What is the rate of GST ?, otherwise what is the GST rate ? In case the company provides accommodation services, food services and sport services, whether is it eligible to take Input tax Credit on food items, maintainenance activities and other incidental expenses? If company eligible to take input tax credit on food items, where it constitutes mixed supply? The company also runs Ayurvedic SPA Clinic. If ayurvedic Treatment is included as part of the package, what is the rate of GST? If soft drinks are supplied along with food, Whether it constitute mixed supply? If yes, what is the GST rate; otherwise, What is the GST Rate? If soft drinks are provided in a day out package, what is the GST rate? But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their letter dated 13-03-2019 No.6 Apr-2019 Download 97 (2) (c) (d)
163 Karnataka Triveni Turbine Limited The appallate authority for advance ruling has set aside the rulings passed under section 98(4) of the CGST Act 2017 vide NO.KAR.ADRG 28/2018 dated 17/11/2018 i.e. Contention of the appeallant is allowed based on the Circular No 80/54/2018-GST dated 31.12.2018, at Para 11, has clarified that the concession of 5% rate as per entry Sl.No 234 of Notification No 01/2017 would be available only to such machinery, equipment, etc which fall under Chapter 84, 85 and 94 and used in the initial setting up of renewable energy plants and devices including Waste to Energy Plants. In the Appellant’s case, as can be seen from the terms of the contract and the project report, the Turbine Generator set is to be supplied to Jindal Urban Waste Management (Guntur) Ltd, a company formed to execute the waste to energy project awarded by the Government of Andhra Pradesh. Therefore,the said turbine generator set is eligible for the levy of 5% GST in terms of Sl.No 234 of Schedule I of Notification No 01/2017 IT (R) dated 28.06.2017. KAR/AAAR/Appeal-01/2019-20 Apr-2019 Download KAR.ADRG 28/2018
164 Maharashtra Nagpur Integrated Township Private Limited Whether the transaction between Applicant and lessee is outside the purview of GST as a transaction in immovable property? If not, what is the appropriate classification and rate of GST? GST-ARA- 107/2018-19/B- 35 Apr-2019 Download 97(2)(a) (e)(f) (g)
165 Gujarat M/s. Hindustan Coca-cola Beverages Pvt ltd Classification of any goods or services or both (“FANTA FRUITY ORANGE”) GUJ/GAAR/R/2019/7 Mar-2019 Download 97(2)(a)
166 Goa Chowgule Industries Private Limited Whether ITC on Motor Car purchased for Demo purpose can be availed as credit on capital goods & set off against output tax payable GOA/GAAR/07 of 2018-19/4796 Mar-2019 Download 97(2) (d)
167 Rajasthan TATA Projects Pvt Ltd Determination of the liability to pay tax on any goods or services or both RAJ/AAR/2018-19/42 Mar-2019 Download 97(2)(e)
168 Maharashtra Bhutoria Refrigeration Private Limited The Appellate Authority for Advance Ruling upheld the ruling given by the Advance Ruling Authority by observing that the Fan described under 8414 do not at all have any resemblance with a FCU. Therefore, there is no reason to believe that FCU will be covered by heading 8414. MAH/AAAR/SS-RJ/27/2018-19 Mar-2019 Download 19/B-25
169 Maharashtra Sterlite Technologies Limited Whether the supply of goods or services for 'setting up of network' would qualify as 'works contract' as defined in Section 2(119) of the CGST Act? If supplies contemplated as per the contract with BSNL are not treated as works contract, can these continue to qualify as composite supply? if yes what is the principle supply? What is the rate of tax applicable to the supplies made under the contract? GST-ARA- 106/2018-19/B- 34 Mumbai Mar-2019 Download 97(2)(a) & (b)
170 West Bengal Ratan Projects & Engg Co Pvt Ltd Whether the inputs sent to the job-worker and consumed in the process of galvanisation should be treated as supply in terms of section 143(3). 49/WBAAR/2018-19 Mar-2019 Download 97(2)(g)
171 West Bengal The Bengal Rowing Club Classification and rates of tax on the services supplied by the club. 48/WBAAR/2018-19 Mar-2019 Download 97(2)(a) & (b)
172 Karnataka NMDC Limited Whether credit of service tax paid on Operation & Maintainenance service received by the applicant in Pre-GST regime can be claimed as Input Tax credit under section 140(5) of the GST Act 2017 in case invoices for such services were received after the appointed date. But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their letter dated 25-03-2019 . No.4 Mar-2019 Download 97 (2) (c) (d)
173 Chhattisgarh Shri Nawodit Agarwal Charge GST on Freight amount excluding diesel cost or on total amount which is inclusive of diesel. STC/AAR/10/2018 Mar-2019 Download 97(2)(c)
174 Uttarakhand Innovative Textile ltd Whether business transfer agreement as a going concerned on slump sale basis is exempted from the levy of GST in terms of sl. no. 2 of the notification no.12/2017 central tax(Rate) dated 28-06-2017? No.20 Mar-2019 Download 97 (2) (b) & (e)
175 West Bengal Alok Bhanuka Whether repairing of transformers is composite supply and what will be the applicable rate of tax. 47/WBAAR/2018-19 Mar-2019 Download 97(2)(a) & (b)
176 West Bengal Eskag Pharma Pvt Ltd Classification of food supplements. 46/WBAAR/2018-19 Mar-2019 Download 97(2)(a)
177 Rajasthan Wolkem Industries Ltd What is the classification of service provided in accordance with Notification No. 11/2017-CT (Rate) dated 28.06.2017 read with annexure attached to it, by the State of Rajasthan to M/s Wolkem Industries Limited for which royalty is being paid? Whether said service can be classified under 9973 specifically under 997337 as Licensing services for the right to use minerals including its exploration and evaluation or as any other service? What is the rate of GST on given services provided by the State of Rajasthan to M/s Wolkem Industries Limited for which royalty is being paid? RAJ/AAR/2018-19/39 Mar-2019 Download 97 (2) (a) (b) & (e)
178 Rajasthan Azad Coach Pvt Ltd Whether bus body building will be covered under HSN code 8707 or HSN code 9988 What is the GST rate applicable on bus body building if it is not covered under Bodies (including cabs), for the motor vehicles of heading 8701 to 8705(HSN code 8707) or under other manufacturing services on physical inputs(goods) owned by others(HSN code 9988). RAJ/AAR/2018-19/40 Mar-2019 Download 97 (2) (a) & (e)
179 Rajasthan G A Infra Pvt Ltd Whether the activity of O & M of Fluoride control project on ESCO Model and O & M work supply of goods or supply of services and what shall be the rate of GST on it? RAJ/AAR/2018-19/41 Mar-2019 Download 97 (2) (a) & (e)
180 Maharashtra TCPL Packaging Limited Whether the packaging materials viz. cut to size blanks manufactured by TCPL with corrugation and having requisite creases at designated places, supplied to the Customers in flat form with folding, can be categorized under Tariff Item Code no 4819 and subject to GST @ 12%? 2. What would be the appropriate categorization and GST Rate of printed materials which are in flat form, e.g. hanging cards, without creases having corrugation and supplied to customer in flat form? GST-ARA- 105/2018-19/B- 33 Mumbai Mar-2019 Download 97(2)(a)
181 Maharashtra Tata Motors Limited Whether Tata Harrier vehicle, which has following specifications, is classifiable under Tariff Item 8703 32 91 or 8703 32 99 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)? For a motor vehicle to get covered under above entry as SUV/ UV, whether it has to satisfy only the conditions mentioned in main clause i.e. engine capacity above 1500 cc and popularly known as SUV/ UV or in addition, it has to also satisfy the conditions mentioned in Explanation" i.e. length exceeding 4000 mm and ground clearance of 170 mm and above? In short, if the vehicle satisfies only the conditions mentioned in main clause but is not satisfying any one or all of the conditions mentioned in Explanation', whether it would still be covered under Entry at Sr. No. 52B of Notification No. 1/2017-Compensation Cess (Rate) dated 28.06.2017 as amended? For the purpose of Cess @ 22% under Sr. No: 52B of Notification No. 1/2017 Compensation Cess (Rate) dated 28.06.2017 as amended, whether the ground clearance of the vehicle is to be considered in laden condition or in unladen condition? Whether Tata Harrier vehicle whose ground clearance in unladen condition is 205 mm and in laden condition is 160 mm, would fall under Sr. No. 52B of the Notification No. 1/2017-Compensation Cess. (Rate) dated 28.06.2017 as amended? Whether GST Compensation Cess @ 22% under Sr. No. 52B of Notification No. 1/2017-Compensation Cess (Rate) dated 28.06.2017 as amended, will be applicable to Tata Harrier vehicle? Vehicle whose ground clearance in unladen condition is more than 170 mm but below 170mm in laden condition, whether will get covered under Sr. No. 52B of Notification No. 1/2017-Compensation Cess (Rate) dated 28.06.2017? GST-ARA- 104/2018-19/B- 32 Mumbai Mar-2019 Download 97(2) (a) & (e)
182 Rajasthan Rajasthan Rajya Sahakari Kriya Vikriya Sangh Ltd Whether the applicant is liable for charging goods and service tax under the RGST Act, 2017 and CGST Act, 2017 on providing service for procurement of agricultural produce i.e. oilseeds and pulses from farmers either itself or through Kray Vikray Sahakari Samiti on behalf of it’s principal i.e. National Agriculture CO-Operative Marketing federation of India Ltd. (NAFED). Whether the applicant is liable for charging RGST/CGST or IGST as the case may be on it’s outward supplies of goods as well as services after having procured through Krah Vikrah, Sahakari Samiti according to the purchase order of the NAFED Whether the applicant being a Co-Operative society registered under the Rajasthan State Co-Operative Society Act, 1953 now consolidated in the Rajasthan Co-Operative Societies Act, 2001 is liable to deduct Tax at Source (TDS) from payment to or credit of Krah Vikrah, Sahakari Samiti /RAJFED under Notification No. 50/2018-central tax dated 13.09.2018 for their services of procurement of oilseeds and pulses for the applicant to be supplied by the applicant to it’s principal NAFED. Whether the applicant being a Co-Operative society registered under the Rajasthan State Co-Operative Society Act, 1953 now consolidated in the Rajasthan Co-Operative Societies Act, 2001 is liable to deduct Tax at Source (TDS) from payment to or credit of RAJFED under Notification No. 50/2018-Central Tax dated 13.09.2018 for their services of procurement of gunny bags, transportation, insurance and services of surveyors for the applicant to be supplied by the applicant to it’s principal NAFED itself. RAJ/AAR/2018-19/38 Mar-2019 Download 97 (2) (b) (c) & (e)
183 Tamil Nadu Malli Ramalingam Mothilal (M/S. M.R. Mothilal) Whether Kalava Raksha Sutra is exempted under the Sl.No. 148 in Any Chapter and also classification of HSN code of the product? No.12/AAR/ 2019 Mar-2019 Download 97 (2) (a)
184 Tamil Nadu Dagger Die Cutting (India) Private Limited Whether to charge IGST or SGST/CGST on the sales made by the Applicant? No.13/AAR/2019 Mar-2019 Download 97(2) (e)
185 Tamil Nadu Sameer Mat Industries Whether Polypropylene Mat which are plaited using polypropylene Straw falls under Chapter Heading 4601 or 3902? What is the tax rate for Polypropylene Mats ? No.14/AAR/2019 Mar-2019 Download 97 (2) (a)
186 Maharashtra Puranik Construction Pvt. Ltd. The question / issue before Your Honor is eligibility of Notification 01/2018-Central Tax (Rate) dated 25.01.2018 which provides for concessional rate of GST @ 12% on supply of works contract service in respect of Original Works pertaining to construction of a Low Cost House in an AHP GST-ARA-99 /2018-19/B- 31 Mumbai Mar-2019 Download 97(2)(b)
187 Maharashtra Kansai Nerolac Paints Limited Whether value of supply of goods by one distinct entity (Factory/depot) as defined under sec 25(4) of the CGST Act 2017 as amended to another distinct entity (Factory/depot) can be determined on the basis of our cost of production. Our cost of production depends mainly on cost of inputs and input services hence the same fluctuates with the price of inputs and input services GST-ARA- 84/2018-19/B- 30 Mumbai Mar-2019 Download 97(2) (c)
188 Maharashtra Arihant Enterprises Whether supply of ice-cream by the applicant from its retail outlets would be treated as supply of "goods" or supply of "service" or a "composite supply" and subject to GST accordingly? Whether the supply, not being a composite supply, would be treated as supply of service in terms of entry 6(b) of Schedule 11 attached to the CGST Act, 2017 and leviable to CGST @ 2.5% in terms of Notification No. 11/2017 as amended by Notification No.46/2017-Central Tax (Rate) (serial no. (i) entry no. 7) of the notification? In case the supply is held to be "composite supply", whether the taxability of the same should be treated as supply of service in terms of entry 6(b) of the Schedule Il of the CGST act, 2017 or should be taxable on the basis of nature of principal supply in accordance with Section 8 of the Act? In case the supply is held to be a supply of service in terms of entry 6(b) of Schedule Il to the CGST Act, 2017, would it be mandatory for the applicant to collect and pay CGST @ 2.5% inspite of the fact that entry 7(i) of Notification No. 11/2017 as amended by Notification No.46/2017-Central Tax is a conditional entry? GST-ARA- 126/2018-19/B- 29 Mumbai Mar-2019 Download 97(2) (a)
189 Rajasthan Sandvik Asia (P) Ltd., Jaipur Appeal by the party is rejected Activities undertaken by the Party under the ' Equipment Parts Supply and Services Agreement ' ( Agreement -2) have been upheld as ' Mixed Supply '. RAJ./AAAR/07/2018-19 Mar-2019 Download /AAR/2018-19/21
190 Rajasthan Sandvik Asia (P) Ltd., Jaipur Appeal by the party is rejected Activities undertaken by the Party under the ' Equipment Parts Supply and Services Agreement ' ( Agreement -2) have been upheld as ' Mixed Supply '. RAJ./AAAR/07/2018-19 Mar-2019 Download RAJ./AAR/2018-19/21
191 Tamil Nadu Mrs. Senthilkumar Thilagavathy (M / s. JVS Tex) The ruling of the Original Authority is upheld and the appeal is dismissed. AAAR/02/2019 (AR) Mar-2019 Download TN/20/AAR/2018
192 Maharashtra C S Diesel Engineering Private Limited Please confirm that Main Propulsion engine for ships falling under HSN code 8408 1093, Marine Gear box falling under heading 8483 and marine generator falling under 8502 1100 and Marine engine for other applications like pumps falling under sub-heading 8408 10 would be considered as parts of Goods for Chapter 89, Further if the all above used in manufacturing of the boat/ ships under headings 8901, 8902, 8904, 8905, 8906 and 8907 shall be charged with 5% even if in their respective chapters, the rates of GST are higher: For example, GST for HSN code 8408 10 93 is 28%, but when supplied to shipyards would be 5% and also implied for chapters 8483 and 8502 1100 above. The invoice made by the dealer to the shipyard would be made under the respective product chapter, but with 5% GST. For example marine main propulsion engine would be made with 5% GST under HSN code 8408 1093 and not 28%. And also implied for chapters 8483 and 8502 1100 above with 5% GST. As a generator manufacturer, we buy a marine Engine from our principles (Ashok Leyland). Please conform if we could buy under 5% GST from Ashok Leyland with our letter of undertaking stating that we shall be supplying these Generators to Marine Shipyard also stating in the letter , the with Hull number (which is always unique )for a project and shipyard order copy. We would also submit a covering letter from the shipyard to Ashok Leyland for the same subject matter and yard number (which is always unique). With all this above procedure can Ashok Leyland supply us Marine Generator Diesel Engines with 5% GST under HSN code 8408 1093? When we have to sell an engine to shipyard for main Propulsion, we buy it from Ashok Leyland. under that context could we buy the engines with our letter of undertaking stating that we shall be supplying these engines to marine Shipyard name and Hull number (which is always unique) for that project and with shipyard order copy and also a covering letter from the shipyard for the same subject matter and yard number (which is always unique). With all this can we get the supplies from Ashok Leyland at 5% GST? GST-ARA- 102/2018-19/B- 28 Mumbai Mar-2019 Download 97(2) (a) (b) & (e)
193 Maharashtra Bajaj Finance Limited The Appellate Authority for Advance Ruling upheld the ruling given by the Advance Ruling Authority by observing that the bounce charges recovered by the Appellant from their borrowers on account of the default of the borrowers, where their repayment instruments get dishonored due to lack of the sufficient fund in their bank account, will attract GST. MAH/AAAR/SS-RJ/25/2018-19 Mar-2019 Download 19/B-84
194 Maharashtra Bajaj Finance Limited The Appellate Authority for Advance Ruling upheld the ruling given by the Advance Ruling Authority by observing that the penal charges / penalty recovered by the Appellant from their borrowers on account of the delay in payment of EMI by borrowers are adequately covered under clause 5 (e) of the Schedule II of the CGST Act, and will attract GST. MAH/AAAR/SS-RJ/24/2018-19 Mar-2019 Download 19/B-85
195 Rajasthan Mohan Infinity What is the GST rate on Natural Calcite Powder? RAJ/AAR/2018-19/36 Mar-2019 Download 97 (2) (a)
196 Rajasthan Muncipal Corporation Pratapgarh Classification of any goods or services or both; determination of the liability to pay tax on any 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 RAJ/AAR/2018-19/37 Mar-2019 Download 97 (2) (a) (e) & (g)
197 West Bengal Udayan Cinema Pvt Ltd Whether the producer of a feature film is liable to pay IGST on reverse charge basis on payment made to a line producer engaged in Brazil. If so, what should be the classification of the service of a line producer and the rate of IGST. 45/WBAAR/2018-19 Mar-2019 Download 97(2)(a)(b) & (e)
198 West Bengal Shiva Writing Co Pvt Ltd Classification of and rate of tax on tips and balls of ball point pens. 44/WBAAR/2018-19 Mar-2019 Download 97(2)(a) & (b)
199 Karnataka Robo Quaaries Private Limited What is the classification for the services received by M/s Robo silicon Private Limited from the state of Karnataka for which Royalty is being paid by M/s 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 rate of GST on the services received by them. But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their letter dated 26-02-2019 No.2 Mar-2019 Download 97 (2) (c) (a)
200 Karnataka Robo Silicon Private Limited What is the classification for the services received by M/s Robo silicon Private Limited from the state of Karnataka for which Royalty is being paid by M/s 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 rate of GST on the services received by them. But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their letter dated 26-02-2019 No.3 Mar-2019 Download 97 (2) (c) (a)
201 Maharashtra Shree Swetta Industries What is the rate of GST applicable to the finished product (Fryums) manufactured by the Concern? GST-ARA- 101/2018-19/B- 27 Mumbai Mar-2019 Download 97(2)(a)
202 Maharashtra Umadevi Kamalkumar Patni Implication of facts mentioned below on Sec. 22 of GST Act under various situations? GST-ARA- 98/2018-19/B- 26 Mar-2019 Download 97(2)(e) & (f)
203 West Bengal M/S East Hooghly Polyplast Pvt. Ltd. Advance Ruling pronounced by the WBAAR is confirmed 07/WBAAAR/2018-2019 Mar-2019 Download 12/WBAAR/2018-2019
204 Karnataka Indian Institute of Management, Bengaluru. The appeallate authority for advance ruling has set aside the rulings passed by the advance ruling authority under section 98(4) of the CGST Act 2017 vide NO.KAR ADRG 25/2018 dated 25/10/2018 i.e. Contention of the appeallant is allowed pursuant to the enactment of IIM Act 2017 with effect from 31.01.2018 based on serial number 66 of the Notification No 12/2017 Central Tax(Rate) as amended and The appeallant eligible for IGST Exemption on supply of online journals and periodicals received from the persons sitauted in the non taxable territory in terms of the serial number 10 of the Notification No 09/2017of Integrted Tax Central Tax(Rate) dated 28-06-2017 as amedned vide Notification No 02/2018 IT(R) dated 25.01.2018. KAR/AAAR/Appeal-08/2018 Mar-2019 Download KAR/ADRG-25/2018
205 Maharashtra Multiples Alternate Asset Management Private Limited Whether GST is applicable on the Advisory & Management Fees received in Indian Currency from Domestic Contributors located in India for the Services rendered by the applicant? Whether GST is applicable on the Advisory & Management Fees received in Foreign Currency from Overseas Contributors located outside India for the Services rendered by the applicant? GST-ARA- 81/2018-19/B- 25 Mumbai Mar-2019 Download 97(2)(e)
206 Odisha Super Wealth Financial Enterprises Pvt. Ltd. Appeal filed by Appellant rejected 04/2018-19/AAAR-Odisha Mar-2019 Download AAR/18-19
207 Odisha Super Wealth Financial Enterprises Pvt. Ltd. Appeal filed by Appellant rejected 04/2018-19/AAAR-Odisha Mar-2019 Download 04/Odisha/AAR/18-19
208 Gujarat M/s. Aditya Birla Nuvo Limited 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. GUJ/GAAR/R/2019/5 Mar-2019 Download 97(2)(g)
209 Gujarat M/s. Dholera Industrial City Development Project ltd. Applicability of a notification issued under the provisions of this Act GUJ/GAAR/R/2019/6 Mar-2019 Download 97(2)(b)
210 Chhattisgarh Ramnath Bhimsen Charitable Trust GST Rates applicable in case of hostel on rent to various boarder. STC/AAR/11/2018 Mar-2019 Download 97(2)(a) (c)& (e)
211 Maharashtra S.B.Reshellers Pvt.Ltd. The activity of converting the bare shaft/beams supplied by the customer into ready to use sugar mill roller (by using one’s own raw material) will be treatable as supply of goods or will be treatable as supply of service? Whether the cost of shaft/beam supplied by the customer is includible in the value of the said supply for the purpose of payment of GST? GST-ARA- 97/2018-19/B- 24 Mar-2019 Download 97(2)(a) & (c)
212 Maharashtra S.B.Reshellers Pvt.Ltd. The activity of converting the bare shaft/beams supplied by the customer into ready to use sugar mill roller (by using one’s own raw material) will be treatable as supply of goods or will be treatable as supply of service? Whether the cost of shaft/beam supplied by the customer is includible in the value of the said supply for the purpose of payment of GST? GST-ARA- 97/2018-19/B- 24 Mumbai Mar-2019 Download 97(2)(a) & (c)
213 Karnataka Nash Industries(I) Pvt LTd The appallate authority for advance ruling has set aside the rulings passed under section 98(4) of the CGST Act 2017 vide NO.KAR ADRG 24/2018 dated 25/10/2018 i.e. Contention of the appeallant is allowed based on examination of the contract and purchase orders furnished. KAR/AAAR/Appeal-07/2018 Mar-2019 Download KAR/ADRG 24/2018
214 West Bengal Assistant Commissioner, CGST & CX, Joka Division, Kolkata South Commissionerate Indian Institue of Management, Clacuuta is held to be an 'education institution' and eligible for exemption under Sl. No. 66 or 67 of Notification No.12/2017-CT (Rate) dated28.06.2017 wef from 31.01.2018 to31.12.2018 and under Sl. No. 67 of the said notification wef from 01.01.2019. 09/WBAAAR/Appeal/2018 Mar-2019 Download WBAAR/2018-19
215 West Bengal Assistant Commissioner, CGST & CX, Joka Division, Kolkata South Commissionerate Indian Institue of Management, Clacuuta is held to be an 'education institution' and eligible for exemption under Sl. No. 66 or 67 of Notification No.12/2017-CT (Rate) dated28.06.2017 wef from 31.01.2018 to31.12.2018 and under Sl. No. 67 of the said notification wef from 01.01.2019. 09/WBAAAR/Appeal/2018 Mar-2019 Download 21/WBAAR/2018-19
216 Gujarat House of Marigold Gujarat Appellate Authority confirms the Advance Ruling given by Gujarat advance ruling authority and rejects the appeal filed by House of Marigold. The products ‘Marigold Butterfly Bridal’ with watch and similar jewellery products containing watch classifiable under Heading 9101. GUJ/GAAAR/ APPEAL/2019/3 Feb-2019 Download GUJ/GAAR/R/2018/20
217 Maharashtra Orient Press Limited Question :- 1. Whether supply of service of: (i) Printing of Pre-examination items like question papers, OMR sheets (Optical Mark Reading), answer booklets; (ii) Printing of Post-examination items like marks card, grade card, certificates to the educational boards of up to higher secondary; and (iii) What would be the classification and the applicable GST rate, for the supply of Printing of cheque book / railway tickets be treated as exempted supply of service by virtue of Entry No. 66 of the Notification No. 12/2017 - Central Tax (Rate), dated 28th June, 2017 and as amended by Notification No.2/2018 - Central Tax (Rate), dated 25th January, 2018; Entry No. 66 of Notification No. 12/2017 - State Tax (Rate), dated 29th June, 2017; and Entry No. 69 of the Notification No. 9/ 2017 - Integrated Tax (Rate), dated 28th June, 2017 as amended by Notification No. 2/2018- Integrated Tax (Rate), dated 25th January, 2018? GST-ARA- 89/2018-19/B- 23 Mumbai Feb-2019 Download 97(2)(a) & (b)
218 Tamil Nadu Texmo Industries Whether it is admissible to take ITC in respect of an input (invoice) at any time within the limitation prescribed under Section 16(4) TN/11/AAR/2019 Feb-2019 Download 97(2)(d)
219 Tamil Nadu Value Max Polyplast Clarification on classification of plastic Seedling Trays and applicable rate of tax TN/10/AAR/2019 Feb-2019 Download 97(2) (a)
220 Maharashtra VServglobal Pvt. Ltd. The Appellate Authority for Advance Ruling upheld the ruling given by the Advance Ruling Authority by observing that the services being offered by Appellant is a package of services, which is nothing but a composite supply, of which the principal supply is that of intermediary services. MAH/AAAR/SS-RJ/22/2018-19 Feb-2019 Download RA-03/2017-18/B-59
221 Maharashtra VServglobal Pvt. Ltd The Appellate Authority for Advance Ruling upheld the ruling given by the Advance Ruling Authority by observing that the services being offered by Appellant is a package of services, which is nothing but a composite supply, of which the principal supply is that of intermediary services. MAH/AAAR/SS-RJ/22/2018-19 Feb-2019 Download GST-ARA-03/2017-18/B-59
222 West Bengal Nipha Exports Pvt Ltd Whether ITC is admissible on purchase of an ambulance in November 2018 for the benefit of the employees under the legal requirements of the Factories Act, 1948 43/WBAAR/2018-19 dated 26/02/2019 Feb-2019 Download 97(2)(d)
223 West Bengal Sarj Educational Centre Whether lodging along with food to the students by a private boarding house is a compiste supply and eligible for exemption under Sl No. 14 of Notification No. 12/2017-CT(Rate) dated 28/06/2017. 42/WBAAR/2018-19 Feb-2019 Download 97(2)(a) & (b)
224 West Bengal Piyush Polytex Industries Pvt Ltd Classification and rate of tax for polypropylene non-woven bags 41/WBAAR/2018-19 dated 26.02.2019 Feb-2019 Download 97(2)(a) & (b)
225 Chhattisgarh NMDC Limited Applicability of GST on royalty paid and determination of the liability to pay tax on contributions made to DMF and NMET STC/AAR/09/2018 Feb-2019 Download 97(2)(a) & (b)
226 Maharashtra Western Concessions Private Limited (formerly known as H-Energy Gateway Private Limited) Whether the applicants are eligible to avail ITC of GST paid on goods and services used for construction of Tie-in pipeline, for delivery of re-gasified LNG from FSRU to the National Grid.? GST-ARA- 94/2018-19/B- 22 Mumbai Feb-2019 Download 97(2)(d)
227 Maharashtra Maharashtra Rajya Sahakari Dudh Mahasangh Maryadit Mumbai. Withdrawal the application GST-ARA-100 /2018-19/B- 21 Mumbai Feb-2019 Download -
228 Maharashtra Hyva India Pvt. Ltd What is the appropriate classification and rate of GST on the supply of such "Hydraulic Kit" cleared to dealers / distributors or OEMs cleared as such, which comprises of the Hydraulic cylinder and wet kit (with or without pump). GST-ARA- 96/2018-19/B- 20 Mumbai Feb-2019 Download 97(2)(a)(e) & (g)
229 West Bengal Tewari Warehousing Co Pvt Ltd Whether ITC is admissible on construction of a warehouse using pre-fabricated technology 40/WBAAR/2018-19 dated 18.02.2019 Feb-2019 Download 97(2)(d)
230 Maharashtra H.P. Sales India Pvt. Ltd. The Appellate Authority for Advance Ruling upheld the ruling given by the Advance Ruling Authority. MAH/AAAR/SS-RJ/21/2019-20 Feb-2019 Download 19/B-45
231 Maharashtra Shah Nanji Nagsi Exports Private Limited What will be the correct HSN code and consequently rate of GST applicable on “Ready to cook popcorn premix i.e. Popcorn Maize with edible oil and salt”, sold in retail pack size ranging from 30 grams to 350 grams. GST-ARA- 93/2018-19/B- 19 Mumbai Feb-2019 Download 97(2)(a) & (e)
232 Rajasthan Aravali Polyart Pvt Ltd. What is the classification of service provided in accordance with Notification No. 11/2017-CT (Rate) dated 28.06.2017 read with annexure attached to it, by the State of Rajasthan to M/s Aravali Polyart Private Limited for which royalty is being paid? Whether said service can be classified under 9973 specifically under 997337 as Licensing services for the right to use minerals including its exploration and evaluation or as any other service? What is the GST rate applicable on given services provided by State of Rajasthan to M/s Aravali Polyart Private Limited for which royalty is being paid? 43/WBAAR/2018-19 dated 26/02/2019 Feb-2019 Download 97(2)(a), (b) & (e
233 Rajasthan Shambhu Traders Pvt Ltd When the Applicant is operating under the Margin Scheme notified under Rule 32(5) of the Central Goods and Service Tax Rules, 2017 (“CGST Rules, 2017”) by selling the used lead acid batteries to other manufacturers whether such used lead acid batteries qualify as ‘second hand goods’ and thus covered under the Margin Scheme notified under Rule 32(5) of the CGST Rules, 2017? When the Applicant is selling goods under the Margin Scheme notified under Rule 32(5) of the Central Goods and Service Tax Rules, 2017. The Tax on Outward Supply under the Margin Scheme would be qualified under which of the following heading in GSTR-3B in following cases:- When Applicant selling the goods within the state? When Applicant selling the goods outside the state? When the Applicant is operating under the Margin Scheme notified under Rule 32(5) of the Central Goods and Service Tax Rules, 2017 (“CGST Rules, 2017”) by selling the used lead acid batteries to manufacturers whether the goods when sold outside the state or when sold within the state of Rajasthan qualifies under the Margin Scheme. HAR/HAAR/R/2018-19/13 Dated 18.09.18 Feb-2019 Download 97(2)(e)
234 Maharashtra A.S. Moloobhoy Pvt. Ltd. The Appellate Authority for Advance Ruling modify the ruling given by the Advance Ruling Authority by observing that Automatic Identification System (AIS), NAVTEX, and SART are covered by Sr. 252 of Notification No. 1/2017 -C.T. (Rate). MAH/AAAR/SS-RJ/20/2018-19 Feb-2019 Download GST-ARA-14/2017-18/B-71
235 Maharashtra Space age syntex Pvt. Ltd. The Appellate Authority for Advance Ruling set aside the ruling given by the Advance Ruling Authority by observing that No GST is applicable on the sale or purchase of DFIA, as provided in Sr. 122A of the Notification 02/2017-C.T. (Rate) dated 28.06.2017 as amended by the Notification No. 35/2017-C.T. (Rate) dated 13.10.2017. MAH/AAAR/SS-RJ/23/2018-19 Feb-2019 Download GST-ARA-13/2017-18/B-86
236 Odisha Balasore Alloys Ltd. Applicability of notification issued under the provisions of GST Act, 41/WBAAR/2018-19 dated 26.02.2019 Feb-2019 Download 97(2)(b)
237 Odisha Indian Institute of Science Education and Research Applicability of notification issued under the provisions of GST Act, and Determination of the liability to pay tax on any goods or services or both. Ruling No.19 dated 07.02.2019 Feb-2019 Download 97(2) (b) & (e)
238 Rajasthan Nagaur Mukundgarh Highwys (P) Ltd., Udaipur Annuity payment is exempted from GST in terms of Entry No.23A of the Notification No.12/2017-Central Tax (Rate) Dt.28.6.2017. Howev er only 50% ITC of GST paid on Input & Input services used in the construction phase, is available Full ITC of the GST paid on Input & Input services used in the O&M phase is available RAJ./AAAR/06/2018-19 Feb-2019 Download RAJ./AAR/2018-19/09
239 Uttarakhand Opto Electronic Factory Classification and Rate of Applicable GST on various equipment manufactured for being used exclusively in various Tanks. Ruling No.14 dated 07.01.2019 Feb-2019 Download 97(2)(a)
240 Uttarakhand Elefo Biotech Pvt. Ltd. Recommendation on the HSN code and applicable tax rate to be used under GST for the AMI (said product) 3002-HS Code of Antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological process. 0511-Animal products not elsewhere specified or included; dead animals of chapter 1 or 3, unfit for human consumption, other than semen including frozen semen. 3101-All goods i.e. animal or vegetable fertilisers put up in unit containers and bearing a brand name. RAJ/AAR/2018-19/34 Dated 15.02.2019 Feb-2019 Download 97(2)(a)
241 Tamil Nadu Saro Enterprises Advance Ruling Pronounced by AAR upheld. Appeal Rejected TN/AAAR/01/2019(AR) Feb-2019 Download TN/16/AAR/2018
242 Maharashtra Jotun India Pvt. Ltd. The Appellate Authority for Advance Ruling upheld the ruling given by the Advance Ruling Authority by observing that marine paints manufacture by the appellant will not be covered under Sl. No. 252 of Schedule I of the Notification No. 1/2017-C.T.(Rate) dated 28.06.2017as the same can not be considered as part of the ship as contended by them. MAH/AAAR/SS-RJ/17/2018-19 Feb-2019 Download GST-ARA-29/2017-18/B-35
243 Odisha Prabhat Gudakhu Factory Classification of Gudkhu under GST Act, 2017. Ruling No.17 dated 30.01.2019 Feb-2019 Download 97(2)(a)
244 Maharashtra IMS Proschool Pvt. Ltd. The Appellate Authority for Advance Ruling upheld the ruling given by the Advance Ruling Authority by observing that since they are not providing any services in relation to the NSDC programme implemented by the NSDC, they are not elgible for the exemption provided in the entry 69 of the Notification No. 12/2017-C.T. (Rate) dated 28.06.2017. MAH/AAAR/SS-RJ/19/2018-19 Feb-2019 Download GST-ARA-37/2017-18/B-44
245 Maharashtra IL & FS Education & Technology Services Ltd The Appellate Authority for Advance Ruling set aside the ruling given by the Advance Ruling Authority by holding that the supply of goods and services by the Appellant to the Director of Education (S & HS) qualifies for exemption in term of the Entry No. 72 of the Notification No. 12/2017 -C.T. (Rate). MAH/AAAR/SS-RJ/18/2018-19 Feb-2019 Download GST-ARA-48/2017-18/B-55
246 Maharashtra M/s. Taraltec Solutions Pvt. Ltd. The Appellate Authority for Advance Ruling upheld the ruling given by the Advance Ruling Authority by observing that the Reactor manufactured by M/s. Taraltec Solutions Private Limited will be classified under the HSN 8413 91 instead of the HSN 8421 21 90 which is subject to 18% GST i.e.(CGST 9% + SGST 9 %). MAH/AAAR/SS-RJ/16/2018-19 Feb-2019 Download GST-ARA-47/2017-18/B-54
247 Rajasthan Shyam Singh Champawat, M/s Laxmi Machinery Store Whether I can now be converted into regular GST dealer w.e.f. 25.11.2017? If yes, then whether I can avail credit of stock in hand as on 25.11.2017? If I can’t converted into regular GST dealer w.e.f. 25.11.2017 then in that case what will be situation to me. Whether my assessment will be as per return filed by me? Whether at the time of assessment I will be allowed to claim credit of stock in hand as on 25.11.2017 and well as whether I will be allowed to claim credit of input on goods purchased on or after 25.11.2017 RAJ/AAR/2018-19/33 dated 31.01.2019 Jan-2019 Download 97(2)(d) &(e)
248 Rajasthan Mr. Kailash Chandra (M/s Mali Construction) Whether the activity of supply, design, installation, commissioning and testing of solar energy based water pumping systems supply of goods or supply of services and what shall be the rate of GST on it? RAJ/AAR/2018-19/31 dated 31.01.2019 Jan-2019 Download 97(2)(a) &(e)
249 Rajasthan Mr. Kailash Chandra (M/s Mali Construction) Whether the activity of supply, design, installation, commissioning and testing of reverse osmosis plant supply of goods or supply of services and what shall be the rate of GST on it? RAJ/AAR/2018-19/29 dated 09.01.2019 Jan-2019 Download 97(2)(a) &(e)
250 Uttarakhand Tanakpur Jalvidhyut Pariyojna Banbasa Champawat. As per the Advance Ruling Tanakpur power station, NHPC has been exempted from GST as per notification no. 12/2017,central tax(Rate) dated 28-06-17 (as amended time to time) but will this entails other agencies and contractor/ sub-contractors not to charge GST in their invoices. If the activity of constructing Indo-Nepal border rode is exempted as per advance ruling will this permit all the contractor and sub-contractors involved in this project be exempted or otherwise? 07/Odisha/AAR/18-19 dated 13.02.2019 Jan-2019 Download 97(2)(a)
251 Uttarakhand Goodwear fashion Pvt Ltd. SIDCUL Pantnagar Whether interlinig fabrics is Classified under HSN code 5903 or should be Classified as further bland of yarn (In chapter 52-55)? GUJ/GAAR/R/2018/20 dated 10.10.2018 Jan-2019 Download 97(2)(a)
252 Maharashtra Technip UK Limited (a) Whether the terms of the NIT, in particular its self-styled description as 'lump sum turnkey' contract, renders it as a 'works contract as understood under the GST law? (b) In the event the answer to (a) is in the affirmative, does it imply that each and every supply made to ONGC under the contract would be subject to rate of tax as applicable to a 'works contract'? (c) In the event the answer to (a) is in the affirmative; (A) Will the position change if the members of the consortium raise distinct invoices and ONGC also pays directly to the members? (B) Can it be said that in such circumstances the individual invoices will not be affected by the overall description as a 'works contract'? (d) In the event the answer to (a) is in the affirmative and only one single rate of tax applies to the entire contract, can the members of the claim rate of tax in terms of Notification No. 39/2017 - Integrated Tax (Rate) dated 13.10.2017? (e) In the given facts of the instant application, can the member of the consortium supplying goods alone claim concessional rate of tax of 5% in terms of Notification No. 3/2017-Integrated Tax (Rate) dated 28.06.2017? GST-ARA- 77/2018-19/B- 17 Mumbai Jan-2019 Download 97(2)(a)(b) & (e)
253 West Bengal Exservicemen Resettlement Society Whether security and scavenging services to the Govt is exempt under SL No. 3 or 3A of Notification No. 12/2017-CT(Rate) dated 28/06/2017, as amended from time to time 38/WBAAR/2018-19 Jan-2019 Download 97(2)(b) & (e)
254 West Bengal NIS Management Ltd Whether sweeping service to the Govt is exempt under SL No. 3 or 3A of Notification No. 12/2017-CT(Rate) dated 28/06/2017, as amended from time to time 37/WBAAR/2018-19 Jan-2019 Download 97(2)(b) & (e)
255 West Bengal Vedika Exports Tea Pvt Ltd Classification of the service to Hindustan Unilever Ltd for packing tea into tea bag pouches and its packaging 36/WBAAR/2018-19 Jan-2019 Download 97(2)(a)
256 West Bengal Abhishek Tibrewal (HUF) carrying on business under trade name Avantika Industries Classification and rate of tax for springs of iron and steel for railways 35/WBAAR/2018-19 Jan-2019 Download 97(2)(a)
257 West Bengal Dinman Polypacks Pvt Ltd Classification and rate of tax for Polypropylene Leno Bags 34/WBAAR/2018-19 Jan-2019 Download 97(2)(a) & (e)
258 West Bengal Storm Communications Pvt Ltd Whether tax paid on intra-state inward supply in one state can be used to pay output tax liability in another state, especially if the applicant is not registered in the state where he receives the inward supply 39/WBAAR/2018-19 Jan-2019 Download 97(2)(d)
259 Uttarakhand Premier Solar Systems Pvt Ltd. Dehradun. Whether the supply of Solar rooftop power plant along with design Erection, Commissioning and Installation is a 'Composite supply' and the applicability of GST rate"? "Whether the supply of solar irrigation water pumping system along withdesign erection, commissioning and installation is a 'composite supply' and the applicability of GST rate"? GUJ/GAAR/R/2019/4 dated 28.02.19 Jan-2019 Download 97(2)(a) & (e)
260 Maharashtra Envitech Chemical Specialities Private Limited Whether the amount of CENVAT Credit availed through TRAN-1, which partakes character of Central Tax in Electronic Credit Ledger, is admissible while calculating ‘ITC’ for GST Refund under inverted Tax Structure mechanism ? Can a Circular, which is contrary to the legal provisions, be issued to restrict admissibility of ITC ? GST-ARA- 95/2018-19/B- 15 Mumbai Jan-2019 Download 97(2)(d)
261 Maharashtra Royal Translines Private Limited Whether the transaction would be classified as GTA service. Applicability of Notification No. 20/2017 – Integrated Tax (Rate) dated 22 nd August 2017 ? GST-ARA- 92/2018-19/B- 14 Mumbai Jan-2019 Download 97(2)(a)(b) & (g)
262 Maharashtra Sun Pharmaceutical Industries Ltd. What is the appropriate classification of the Applicant's product, Prohance - D (Chocolate)? GST-ARA- 88/2018-19/B- 10 Mumbai Jan-2019 Download 97(2)(a)
263 Maharashtra The Mobile Wallet Pvt Ltd. Whether the portion of the Merchant Discount Rate (MDR) received by the issuing Bank as ‘Interchange Fee’ is liable to tax under the Goods and Services Tax? Why different practice prevails by the Network in the industry GST-ARA- 87/2018-19/B- 08 Mumbai Jan-2019 Download 97(2)(e)
264 Maharashtra The Kreations Builders & Developers Whether, as per notification no. 01/2018 - Central Tax (Rate) dated 25th January, 2018 can works ? GST-ARA- 85/2018-19/B- 16 Mumbai Jan-2019 Download 97(2)(b)
265 Maharashtra Telstra Telecommunication Pvt. Ltd. Whether in the facts and circumstances in the case of supply involving leased circuit services wherein a pan India contract for supply of such services is entered into without any State wise break up for the supply it would be in order for the supplier of such services to charge Integrated Tax (under IGST Act) pursuant to the Explanation to Section 12(11)(d) which provides that place of supply, where the leased circuit is installed in more than one State and the value for service cannot be determined in absence of a contract, shall be on such other basis as prescribed i.e. the same would be the location of recipient of service. In a case where the location of the service provider on pan India basis is Delhi and that of the recipient is Mumbai whether in the facts and circumstances, it would be Integrated tax that would be chargeable since no rules have been prescribed pursuant to Sec 12(11)(d) as aforesaid and therefore whether it would be in order for the recipient to take credit of such Intergraded tax since the said services are used in the course or furtherance of business namely provision of last mile connectivity services to the recipient of services. GST-ARA- 82/2018-19/B- 12 Mumbai Jan-2019 Download 97(2)(d) & (e)
266 Goa Alcon Resort Holdings Pvt. Ltd. Applicability Entry No.74 of notification no.12/2017-CT. GOA/GAAR/6/2018-19 Jan-2019 Download 97(2)(b)
267 Goa Odyssy Tour & Travels Pvt Ltd. Seeking advice on the procedure to be followed by assesse. AAR not covered under rules, hence, Rejected. GOA/GAAR/5/2018-19 Jan-2019 Download #
268 Karnataka Xiaomi Technology India Private Limited Whether the “Power Bank”, traded by the Applicant, is classifiable under Heading 8504 40 90 as ‘Static Converter – Others’ ? 36/WBAAR/2018-19 dated 28.01.2019 Jan-2019 Download 97(2) (a)
269 Tamil Nadu HYT SAM INDIA(JV) Whether the works awarded to the Applicant is composite supply of services? Whether the benefit of Sl.No.3(v) of Notification No.11/2017- Central Tax(Rate) is applicable to subject works. Whether the Applicant is required to raise invoice on completion of events/milestones and remit the tax. What is the value on which invoice has to be raised in case of event/milestone invoicing if required? TN/11/AAR/2019 dated 27.02.2019 Jan-2019 Download 97(2) (a)
270 Tamil Nadu Vaya Life Private Limited What is the Harmonized system of nomenclature (HSN) code and the applicable GST rate for VAYA TYFFN (lunch boxes) and VAYA Drynk (bottle) in terms of notification 01/2017- Central Tax (Rate) dated 28/06/2017 as amended from time to time TN/09/AAR/2019 dated 22.01.2019 Jan-2019 Download 97(2)(a)
271 Tamil Nadu Rajiv Gandhi Centre for aquaculture Considering the nature of transactions carried out by the Rajiv Gandhi Centre for Aquaculture (RGCA) and various exemption notification(s) under GST Laws whether RGCA is required to register under GST Laws? If no registration is required for RGCA, whether compulsory registration u/s 24 is required to be made against any of the provisions of Section 24? If so, whether separate registration is to be taken from all the states where the offices of RGCA is situated? Explain the procedure to obtain registration If registration is required to be made, what are the tax rates applicable to the transactions of RGCA? Since RGCA-Head office is having GST Registration (Migrated from TNVAT) at Tamil Nadu only other various project sites are located at different states but doesn't having the GST registration so far, If they want to purchase materials through interstate from Mumbai to its one of the branch at Kerala, how the purchases of the materials to be made and what are the documents to be carried for the transport of such purchased goods under GST? TN/09/AAR/2019 Jan-2019 Download 97(2)(e)
272 Tamil Nadu HYT SAM INDIA(JV) Whether the works awarded to the Applicant is composite supply of services? Whether the benefit of Sl.No.3(v) of Notification No.11/2017- Central Tax(Rate) is applicable to subject works. Whether the Applicant is required to raise invoice on completion of events/milestones and remit the tax. What is the value on which invoice has to be raised in case of event/milestone invoicing if required? TN/08/AAR/2019 Jan-2019 Download 97(2) (a)
273 Tamil Nadu Subramani Sumathi The category of product Vadam/Papad made-up of Maida falls under the classification of 1905. TN/07/AAR/2019 Jan-2019 Download 97(2)(e)
274 Tamil Nadu Rajiv Gandhi Centre for aquaculture Considering the nature of transactions carried out by the Rajiv Gandhi Centre for Aquaculture (RGCA) and various exemption notification(s) under GST Laws whether RGCA is required to register under GST Laws? If no registration is required for RGCA, whether compulsory registration u/s 24 is required to be made against any of the provisions of Section 24? If so, whether separate registration is to be taken from all the states where the offices of RGCA is situated? Explain the procedure to obtain registration If registration is required to be made, what are the tax rates applicable to the transactions of RGCA? Since RGCA-Head office is having GST Registration (Migrated from TNVAT) at Tamil Nadu only other various project sites are located at different states but doesn't having the GST registration so far, If they want to purchase materials through interstate from Mumbai to its one of the branch at Kerala, how the purchases of the materials to be made and what are the documents to be carried for the transport of such purchased goods under GST? TN/09/AAR/2019 Jan-2019 Download 97(2)(e)
275 Odisha National Aluminium Company Limited To claim ITC, an input service must be integrally connected with the business of manufacturing the final product. Cost of an input service forming part of the cost of final product alone cannot be a condition to allow the benefit of ITC. The appeal filed by M/s.National Aluminium Company Ltd. (Appellant-1) fails, whereas the appeal filed by the Commissioner of CX & GST, Bhubaneswar (Appellant-II) succeeds partially. 02-03/Odisha-AAAR/2018-19 Jan-2019 Download AAR/2018-19
276 Odisha National Aluminium Company Limited To claim ITC, an input service must be integrally connected with the business of manufacturing the final product. Cost of an input service forming part of the cost of final product alone cannot be a condition to allow the benefit of ITC. The appeal filed by M/s.National Aluminium Company Ltd. (Appellant-1) fails, whereas the appeal filed by the Commissioner of CX & GST, Bhubaneswar (Appellant-II) succeeds partially. 02-03/Odisha-AAAR/2018-19 Jan-2019 Download 02/Odisha-AAR/2018-19
277 Tamil Nadu Animal Feed Analytical and Quality Assurance Laboratory Whether services related to rearing of all life forms of animals by way of testing include testing of Animal Feeds, Feed ingredients and Feed supplements used to make feeds are covered under this notification? TN/07/AAR/2019 dated 22.01.2019 Jan-2019 Download 97(2)(e)
278 Tamil Nadu RmKV Fabrics Private Limited Whether the Salwar / Churidar sets being sold by the applicant compressing of three piece of cloth viz Top, Bottom and Dupatta would be classifiable as Fabrics under the relevant chapters and attract only 5% GST; or they would be classifiable as Articles of apparel and attract 5% GST if their sale price is below Rs. 1000 and attract 12% GST if their sale price is more than Rs.1000. TN/05/AAR/2019 dated 22.01.2019 Jan-2019 Download 97(2) (a)
279 Tamil Nadu Kara Property Ventures LLP What is the value of supply of services provided from July 1, 2017 in terms of the provisions of CGST ACT 2017 read with Notification No.11/2017- Central Tax(Rate) dated 28.06.2017(as amended from time to time) TN/04/AAR/2019 dated 22.01.2019 Jan-2019 Download 97(2) (c)
280 West Bengal WEBFIL Ltd Whether Notification No. 50/2018-CT dated 13/09/2018 under the CGST Act, 2017 is applicable on a JV of two Govt companies 32/WBAAR/2018-19 Jan-2019 Download 97(2)(b)
281 Maharashtra Safset Agencies Private Ltd (Astaguru.com) 1.1-Whether Applicant is dealing in second hand goods and tax is to be paid on the difference between selling price and purchase price as stipulated in Rule 32 (5) of CGST Rules, 2017? 1.2- The classification and HSN code of goods listed in table given in "Issues for Determination" and GST rates applicable to such goods. GST-ARA-86 /2018-19/B- 07 Mumbai Jan-2019 Download 97(2)(a)(c) & (g)
282 Rajasthan IMF Cognitive Technology Pvt Ltd Whether the ITC of Central Tax paid in Haryana be available to the applicant who is registered in Rajasthan state, whereby such tax is paid on inward supplies used for business of person registered in Rajasthan RAJ/AAR/2018-19/27 dated 03.01.2019 Jan-2019 Download 97(2)(d)
283 Rajasthan K M Trans Logistics Private Limited What should be the place of business to be considered for the purpose of registration. Since no billing is done from any other state other than Jaipur and even input services bills are billed at Jaipur thus the applicant is required to take registration at Jaipur only or at any other state Whether having a vacant lands on lease for parking of trailers/ trucks at various cities for operational purpose requires registration at various cities when billing, control, registered office, head office and management is centralized located in Jaipur NO.GST-ARA- 16/2018-19/B- 74 Mumbai dated 25.07.2018 Jan-2019 Download 97(2)(f)
284 Rajasthan Akshay Patra Foundation Whether preparation and serving food to children of Govt Schools under Mid-Day Meal Programme of Govt and serving of food under Govt sponsored Anganwadi meals program is covered under the scope of supply as per section 7 of CGST/RGST Act, 2017 Whether the transfer of goods/ capital equipments,exclusively used for Mid-Day Meal (MDM) program and Anganwadi meals program sponsored by Govt., between different kitchens of applicant which are distinct persons as per GST law is covered under the scope of supply as per section 7 of CGST/RGST Act, 2017 Whether the sale of scrap items which was generated during MDM program is an activity of sale and thus covered under the scope of supply as per section 7 of CGST/RGST Act, 2017 NO.GST-ARA- 31/2018-19/B- 102 Mumbai dated 04.09.2018 Jan-2019 Download 97(2) (g)
285 Maharashtra NR Energy Solutions India Pvt Ltd 1. Whether the transaction / contract referred in the present application to M/S APTRANSCO is in the nature of Works Contract Services and therefore liable to GST @ 18% under the HSN Code 995461 ? 2. If the answer to above is in negative, whether the said transaction is Supply of Goods? a) If yes, liable to GST at what rate of tax and under which HSN Code ? GST-ARA- 83/2018-19/B- 3 Mumbai Jan-2019 Download 97(2)(a)
286 West Bengal U S Polytech Classification and rate of tax for polypropylene non-woven bags 31/WBAAR/2018-19 Jan-2019 Download 97(2)(a) & (e)
287 West Bengal GGL Hotel & Resort Co Ltd Whether ITC is admissible on lease rent paid during pre-operative period for the leasehold land on which a resort is being constructed to be used for furtherence of business 30/WBAAR/2018-19 Jan-2019 Download 97(2)(d)
288 West Bengal ITD Cementation India Ltd Whether works contract service supplied to Inland Waterways Authority of India is taxable under Sl No. 3(vi) of Notification No. 11/2017 -CT(Rate) dated 28/6/2017, as amended from time to time 33/WBAAR/2018-19 Jan-2019 Download 97(2)(b)
289 Uttarakhand Mahalaxmi Poly Pack Pvt Ltd. Pantnagar Uttarakhand Identification of correct classification of poly Propylene Leno Bags amongs heading no. 63053300 and 39232990? Identification of rate of Duty applicable as per respective HSN of Poly Propylene Leno Bags? GUJ/GAAR/R/2019/2 dated 22.02.19 Jan-2019 Download 97(2)(b)
290 Gujarat Sapthagiri Hospitality Pvt Ltd Gujarat Appellate Authority confirms the Advance Ruling given by Gujarat advance ruling authority and rejects the appeal filed by the appellant. The supplies made by applicant, a SEZ co-developer from non-processing zone of SEZ to client located in SEZ for authorized operation will be treated zero rated supplies he is liable to pay GST on services from their hotel located in non-processing Zone of SEZ to the client located outside the SEZ. GUJ/GAAAR/APPEAL/2019/2 Jan-2019 Download GUJ/GAAR/ RULING/2018/14
291 Gujarat Omnisoft Technologies Pvt Ltd Gujarat Appellate Authority confirms the Advance Ruling given by Gujarat advance ruling authority and rejects the appeal filed by M/S Omnisoft Technology Pvt ltd. The activity provided by UCMAS using abacus does not qualify for exemption from the payment of goods and services tax. GUJ/GAAAR/APPEAL/2019/1 Jan-2019 Download GUJ/GAAR/ RULING/2018/15
292 Maharashtra M/s. Shree Construction The Advance Ruling Authority upheld the order passed by the Advance Ruling Authority, by observing that the any works contract pertaining to the railways, carried out by the main contractor or its sub-contractors are eligible for the concessional rate of 12% GST in terms of the provisions of the item (v) of the Notification No. 11/2017-C.T. (Rate) dated 28.06.2017. MAH/AAAR/SS-RJ/15/2018-19 Jan-2019 Download GST-ARA- 09/2018-19/B- 65 Mumbai
293 Karnataka Toshiwal Brothers (SR) Pvt. Ltd. Advance Ruling pronounced by the Karnataka AAR is confirmed and the appeal filed by appellant stands dismissed. KAR/AAAR/Appeal-06/2018 Jan-2019 Download KAR/ADRG 23/2018
294 Karnataka Nuetech Solar Systems Private Limited Whether Evacuated / Vacuum Tube Collectors (VTC) falls under Chapter 84 of HSN which is covered in Sl. no 234 of Schedule –I under notification 1/2017 IGST rate dated 28-06-2017 ? 33/2018 Dec-2018 Download 97 (2) (c) (a)
295 Maharashtra Ujjwal Pune Limited The nature of Services provided under the Contract whether covered under Sl.no. 3(vi)(a) of notification no. 11/2017 - Central Tax (Rate) dt.28th June 2017 amended with notification no.24/2017-Central Tax (Rate) dt 21.09.2017 and further amended with notification no. 31/2017 Central Tax (Rate) dt 13.10.2017 and notification no. 17/2018 dt.26.07.2018? What is the Rate of GST applicable for the Project? GST-ARA- 75/2018-19/B- 173 Mumbai Dec-2018 Download 97(2)(a) & (b)
296 Maharashtra E-Square Leisure Pvt Ltd Whether GST would be applicable on interest free security deposit and notional interest if any? In case GST is applicable what would be value of notional interest for levy of GST? GST-ARA- 76/2018-19/B- 172 Mumbai Dec-2018 Download 97(2)(e) & (f)
297 Maharashtra E-Square Leisure Pvt Ltd Whether GST is levied on the reimbursement of expenses from the lessee by the lessor at actuals? In case GST is levied, what is the rate of GST applicable to said reimbursement of expenses ? GST-ARA- 71/2018-19/B- 171 Mumbai Dec-2018 Download 97(2)(e)
298 Maharashtra Students' Welfare Association 1(a) Whether hostel accommodation provided by Trusts to students is covered within the definition of Charitable Activities and thus, exempt under Sl. No. 1 of notification No.12/2017-CT (Rate)? 1(b). Whether the supply of residential or lodging services @ Rs. 22,250/- per annum is covered by Sr. No. 14 of Notification No. 12/2017 – CT (Rate)? 2. Whether different treatment would be required for use of hostel rooms given by us for residential purposes but ultimately been used by the hirer for commercial use. 3. Whether the said notification would be applicable if the accommodation if decided to be given for commercial purposes in future whether the activity still would be able to enjoy exemption under said notification. 4. Whether the large donations given by the donors would be treated as 'service and taxed accordingly and whether only sponsored donations are believed to be covered under said mega exemption notification. GST-ARA- 55/2018-19/B- 170 Mumbai Dec-2018 Download 97(2)(a)
299 Manipur Emmes Metals Private Ltd Whether the Material Aluminium Alloys (HSN.76012010) can be supplied under Govt. Notification no. 47/2017 dated 14.11.2017 GST-ARA- 80/2018-19/B- 174 Mumbai Dec-2018 Download 97(2)(b)
300 Maharashtra Shradha Polymats Whether 4601 as the HSN Classification of Polypropylene Mats is correct? If the answer to above question is affirmative, whether entry No. 198A (inserted vide Notification No 27/2017) is to be applied or Entry No. 103 should be considered. In other words whether CGST / SGST Tax Rate is to be considered as 2.5% or 6%? GST-ARA- 74/2018-19/B- 169 Mumbai Dec-2018 Download 97(2)(a)
301 Chhattisgarh Chhattisgarh Text Book Corporation GST rate on “:Printing and Supply of books.” STC/AAR/08/2018 Dec-2018 Download 97(2) (a) (b)
302 Maharashtra General Manager Ordnance Factory Bhandara 1) Being a part of the Ministry of Defence, Government of India, whether on which our organisation Ordnance Factory Bhandara (OFBa) is liable to pay GST Advance on the following supply of services: a) Liquidated damages deducted from the payments to be made to required suppliers in case of delayed delivery of goods or services. b) Amount of Security deposit forfeited of suppliers due to non fulfilment of certain contract conditions. c) Security deposit left unclaimed by the suppliers and recognised as income after 3 years. 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 organisation. f) School bus facility provided to children of the employees. g) Conducting exams for various vacancies. h) Rent recovered from residential quarters of employees. 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. 3) Whether the exemption to a 'defence formation' for preparation and generation of E-way bills is applicable to Ordnance factories & other Central Government & Public Sector Undertakings(PSU's) that function under the Ministry of Defence, Government of India? 4) Whether exemption on payment of GST on transport of 'military or defence equipments through a goods transport agency applicable to goods transported by our organisation? 5) Whether Input Tax Credit is to be reversed on finished goods that are destroyed during testing? 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? 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: a) Notification No. 2/2018- Central Tax (Rate), in relation to services by an arbitrator or an advocate to our organisation. b) 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. c) 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. 8) Whether Input Tax Credit on services of passenger vehicles hired by our organisation is available? GST-ARA- 79/2018-19/B- 168 Mumbai Dec-2018 Download 97(2)(b)(d)(e) & (g)
303 Maharashtra Premium Transmission Private Limited What is the correct classification of 'Geared Motor' supplied by the applicant? GST-ARA- 78/2018-19/B- 167 Mumbai Dec-2018 Download 97(2)(a)
304 Maharashtra M/sShrimad Rajchandra Adhyatmik Satsang Sadhana Kendra The Appellate Authority for Advance Ruling upheld the ruling given by the Advance Ruling Authority by observing that the activities carried out by them would fall under the definition of business as defined under the Section 2(17) of the CGST Act, 201, and accordingly, they are liable for registration under the provisions of the CGST Act, 2017 and the MGST Act, 2017. The Appellate Authority further observed that the sale of spiritual products which are incidental and ancillary to main charitable object of the appellant can be said to be business as defined under Section 2(17) of the CGST Act, 2017. MAH/AAAR/SS-RJ/14/2018-19 Dec-2018 Download GST-ARA-41/2017-18/B-48
305 Maharashtra Famous studios ltd. Whether the exemption from payment of GST on reverse charge basis under section 9(4) of the CGST Act / SGST Act for receipt of supply of goods and / or services by us from an unregistered person is applicable irrespective of any threshold limit right from 01-07-2017 vide Notification No.8/2017 dated 28.06.2017 read with Notification 38/2017 dated 13-10-2017? Whether any action for recovery of tax under section 9(4) of CGST Act or corresponding provision of SGST Act can be initiated if such tax is not paid for a period from 01-07-2017 to 12 10-2017 within the respective due dates? Whether interest on the delayed payment of CGST / SGST under section 9 (4) of the Act is applicable, when such tax on the relevant transaction/s has been kept on hold till 30-09-2019 by virtue of Notification No. 22/2018 - Central Tax (Rate) dated 06-08 2018? Whether the circular dated 2nd May 2018 (cited supra) will have any effect of taxation including interest on the transaction dated 2nd September 2018? GST-ARA- 73/2018-19/B- 166 Mumbai Dec-2018 Download 97(2)(b) &(d)
306 West Bengal The Association of Inner Wheel Clubs of India It is held that the supply of services to the members of the association shall be treated as supply of services as defined in Section 7 of the West Bengal Goods and Services Tax Act, 2017 and the Central Goods and Services Tax Act, 2017. 11/WBAAAR/Appeal/2018 Dec-2018 Download 23/WBAAR/2018-19
307 Maharashtra Biostadt India Limited The question or issue before Your Honor for determination is whether Input Tax Credit ("ITC") can be claimed by the applicant on procurement of Gold coins which are to be distributed to the customers at the end of scheme period for achieving the stipulated lifting or payment criteria? The question or issue before Your Honor is not restricted to the said scheme only. The applicant notifies schemes with similar conditions periodically. So whether the ITC can be claimed in all such similar schemes. GST-ARA- 72/2018-19/B- 165 Mumbai Dec-2018 Download 97(2)(d) &(g)
308 Maharashtra Allied Digital Services Ltd Whether the amount received for supply of services during the post GST period to the Government of Maharashtra (Home Department) as per the contract in question are taxable under SGST/CGST Act ? If answer to the question No.1 is in affirmative then what is the rate of tax under SGST/CGST? GST-ARA- 90/2018-19/B- 159 Mumbai Dec-2018 Download 97(2)(a) (b)(e) & (g)
309 Maharashtra Ecosan Services Foundation Services provided to (NGO) Non-profit organization registered as Trust having registration U/s. 12AA of Income Tax Act, amounts to provision of service and any grant/ Donation received towards performing specific service towards preservation of environment as specified in notification no 12/2017, Whether amounts to provision of service and liable for GST ? GST-ARA- 70/2018-19/B- 163 Mumbai Dec-2018 Download 97(2)(b) &(g)
310 Maharashtra Siemens Limited Whether the freight charges recovered by the Applicant under the aforesaid contract from the customer without issuance of consignment note will be eligible for exemption from CGST as prescribed in Serial no. 18 of Notification no. 12/2017 - Central Tax Rate F. No. 334/1/2017, dated 28 June 2017? Whether the freight charges recovered by the Applicant under the aforesaid contract from the customer without issuance of consignment note will be eligible for exemption from SGST as prescribed in Serial no. 18 in Notification no. 12/2017 - State Tax (Rate) no. MGST 1017/C.R.103 (11)/ Taxation-1 dated 29 June 2017. GST-ARA- 69/2018-19/B- 164 Mumbai Dec-2018 Download 97(2)(b) &(e)
311 Maharashtra Cummins India Limited "Whether engine manufactured and supplied solely and principally for use in railways/locomotives are classifiable under HSN Heading 8408 or under HSN Heading 8607 of the Customs Tariff (which has been borrowed for classification purposes under GST regime) as a part used solely or principally for Railways or Tramway Locomotives or Rolling Stock?" Whether availment of input tax credit of tax on common input supplies on behalf of other unit/units registered as distinct person and further allocation of the cost incurred for same to such other units qualifies as supply and attracts levy of GST? If GST is leviable, whether assessable value can be determined by arriving at nominal value? Once GST is levied and ITC thereof is availed by recipient unit, whether the Applicant is required to register itself as an Input Service Distributor for distribution of ITC on common input supplies? GST-ARA-66 /2018-19/B- 162 Mumbai Dec-2018 Download 97(2)(a) &(e)
312 Maharashtra Cummins India Limited Determination of GST liability by deciding principal supply of the composite supply qua maintenance contracts executed between the customer and the Applicant. GST-ARA- 65/2018-19/B- 161 Mumbai Dec-2018 Download 97(2)(a) &(e)
313 Maharashtra Nes Global Specialist Engineering Services Private Limited Question :- Whether the transaction in question is a Zero Rated Supply or a Normal Supply under the GST ACT? Question :- If the said supply is a Zero Rated Supply, then can the same be considered as an export of service under the GST Act? GST-ARA- 52/2018-19/B- 160 Mumbai Dec-2018 Download 97(2 (e)
314 Rajasthan Blackstone Diesels Tax rate on “Air dryer complete with final filter for used in breaking system of locomotive supplied to Railway” as per order attached given by Western Railway. RAJ/AAR/2018-19/27 Dec-2018 Download 97(2) (e)
315 Maharashtra Allied Blenders And Distillers Private Limited Whether in the facts and circumstances of the present case, the Contract Bottling Unit is making a taxable supply to the Applicant (i.e. Brand Owner), or, alternatively, whether the Applicant (i.e. brand owner) is making a taxable supply to the Contract Bottling Unit? Correspondingly, whether in the facts and circumstances of the present case, the Applicant (i.e. Brand Owner) is paying consideration to the Contract Bottling Unit by way of bottling charges, or, alternatively, whether the Contract Bottling Unit is paying consideration to the Applicant by way of brand owner surplus? GST-ARA- 67/2018-19/B- 155 Mumbai Dec-2018 Download 97(2) (e)
316 Karnataka Columbia Asia Hospitals Private Limited The appallate authority for advance ruling upheld the rulings passed under section 98(4) of the GST Act 2017 vide NO.KAR ADRG 15/2018 dated 27/07/2018 i.e. wherein the activities performed by the Employess at IMO providing the services in the course of or in realtion to employment such as accounting,admisinstrative and IT system management to their disticnt units located at other state is treated as taxable supply as per entry 2 of schedule I appended to Act,read with section 7 of the CGST Act 2017. KAR/AAAR/Appeal-05/2018 Dec-2018 Download KAR/AAR-15/2018
317 Maharashtra M/s.Nutan warehousing Company Pvt. Ltd. The Appellate Authority for Advance Ruling upheld the ruling given by the Advance Ruling Authority by observing that the benefit of the exemption granted vide Serial No 54(e) of Notification No. 12/2017- Central tax (rate) is not available to the appellant as the products being stored in the warehouses by the appellant's client are not the agricultural produce. MAH/AAAR/SS-RJ/13/2018-19 Dec-2018 Download ARA- 30/2017-18/B- 38 Mumbai,
318 West Bengal Indian Oil Corporation Limited Input credit is not admissible for GST paid on freight for transporting Petro products to export warehouse 10/WBAAAR/Appeal/2018-2019 Dec-2018 Download 17/WBAAR/2018-19
319 Chhattisgarh Shri Dhananjay Kumar Singh GT Rate on “supply of services to Solid Waste Management Garbage Collection, Disposal Water Supply, Cleaning of Colony.” STC/AAR/6/2018 Dec-2018 Download 97(2) (a) (b)
320 Rajasthan KEI Industries Ltd., Bhiwadi, Alwar As the question posed by the party is related to the supplies undertaken by him, prior to the date of filing of the Application for Advance Ruling, so no ruling is given on the question . RAJ./AAAR/05/2018-19 Dec-2018 Download RAJ./AAR/2018-19/09
321 Karnataka OPTA Cabs Private Limited The appallate authority for adavnce ruling upheld the rulings passed under section 98(4) of the GST Act 2017 vide NO.KAR ADRG 14/2018 dated 27/07/2018 ie the services of transportation of passengers supplied through the Appellant’s electronic platform and digital network would be liable to tax at the hands of the Appellant. KAR/AAAR/Appeal-04/2018 Dec-2018 Download KAR/AAR-14/2018
322 Karnataka Bindu Ventures Which date should be considered as the date of completion of the property – the date of receipt of necessary approvals from BBMP / Karnataka Pollution Control Board / Karnataka Electricity Board or the date of receipt of completion certificate from a registered Chartered Engineer? Whether the applicant is liable to pay GST on any amount received as consideration towards sale of completed offices, after the date of completion, where part of the consideration was received prior to the date of completion as determined in question (a) above? Whether the applicant is liable to pay GST on the consideration received as consideration towards the sale of completed offices, where the entire consideration is received after the date of completion of construction as determined in question number (a) above? 32/2018 Dec-2018 Download 97 (2) (c) (e)
323 Rajasthan RFE Solar (P) Ltd., Jaipur Turnkey EPC Project for ' Solar Plant ' is covered under ' Works Contract ' and is subject to GST @ of 18% RAJ./AAAR/04/2018-19 Nov-2018 Download RAJ./AAR/2018-19/08
324 Karnataka C M Enviro Systems Private Limited Can our product be classified as Scientific & Technical Instruments, Equipments under a relevant Chapter Heading?”. But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their e-mail letter dated 22.11.2018 31/2018 Nov-2018 Download 97 (2) (a)
325 Karnataka Patrick Bernardinz D’Sa “Whether the applicant being the land owner is liable to pay GST on premises allotted to him, which he intends to distribute among his family members ?” 29/2018 Nov-2018 Download 97 (2) (e)
326 Chhattisgarh Chinta Polu Philip Levy of GST Rate applicable in case of “Dietary Services” to CIMS Hospita STC/AAR/07/2018 Nov-2018 Download 97(2)(e)
327 Haryana Esprit India Private Limited, Gurugram The Appellate Authority for Advance Ruling dimiss the Appeal and uphold the Advance Ruling. HAAAR/2018-19/02 Nov-2018 Download HAR/HAAR/R/2018-19/6
328 Madhya Pradesh Madhya Pradesh Pashchim Kshetra Vidyut Vitaran Company Limited Applicability of provisions of S.No. 3&3A of Table of Notification No. 12/2017 dtd. 28-06-2017 as amended from time to time on services supplied to the company (As mentioned in Sr. No. 14 of the Application) 20/2018 Nov-2018 Download 97(2) (b)
329 Madhya Pradesh Madhya Pradesh Poorv Kshetra Vidyut Vitaran Company Limited Taxability on energy charges and distribution charges and Non-Tariff Charges and others. 19/2018 Nov-2018 Download 97(2) (b) (e)
330 Karnataka Wonderfrutz Products LLP Whether Tutti-fruity be classified under HSN 08111010 or 20060000 27/2018 Nov-2018 Download 97 (2) (a)
331 Odisha Utkal Polyweave Industries Pvt Ltd. Classification of Polypropylene Leno Bags 05/Odisha/AAR/18-19 Nov-2018 Download 97 (2) (a)
332 Karnataka Columbia Asia Hospitals Private Limited Whether two or more supplies of goods or services which are naturally bundled in which principal supply is exempt and others are taxable, can be treated as composite supply and if yes, principal supply being exempt supply, can the said composite supply be treated as exempt supply or the same cannot be treated as composite supply? If not treated as composite supply, is registered person allowed to claim input tax credit of tax paid on procurement of capital goods, inputs and input services related to both taxable supply and exempted supply?” 26/2018 Nov-2018 Download 97 (2) (d) (e)
333 West Bengal Assistant Commissioner, CGST & CX, Howrah, Kolkata South Commissionerate Polypropylene Leno Bags shall be classifiable under Heading No.392390 of the Tariff Act. The AAR stands modify to this effect. 08/WBAAAR/Appeal/2018 Nov-2018 Download WBAAR/2018-19
334 West Bengal Assistant Commissioner, CGST & CX, Howrah, Kolkata South Commissionerate Polypropylene Leno Bags shall be classifiable under Heading No.392390 of the Tariff Act. The AAR stands modify to this effect. 08/WBAAAR/Appeal/2018 Nov-2018 Download 19/WBAAR/2018-19
335 Maharashtra Cable Corporation of India Limited Whether the supply of transportation services, rendered by the Applicant, will be exempt from the levy of GST in terms of Sl. no. 18 of the Notification No. 12/2017 - Central Tax (Rate) dated 28th June, 2017 GST-ARA- 63/2018-19/B- 134 Mumbai Nov-2018 Download 97(2)(a) (b) & (e)
336 Maharashtra Merit Hospitality Services Pvt. Ltd The Appellate Authority for Advance Ruling held that the services of supplying food by the appellant to the employees of the unit located in the Special Economic Zone is not covered under the zero rated supplies in terms of Section 16(1)(b) of the IGST Act, 2017 and the services of the appellant are also not in the nature of restaurant services in SEZ as claimed by the appellant. MAH/AAAR/SS-RJ/12/2018-19 Nov-2018 Download ARA-22/2017-18/B-29
337 Madhya Pradesh Vaau Energy Solutions Pvt. Limited The application for advance ruling filed by the applicant is dismissed as withdrawn at the behest of the applicant. 18/2018 Oct-2018 Download 97(2) (e) (g)
338 Rajasthan Rara Udyog Activities undertaken by the appellant are not covered by Entry S.No. 24(i)(i)(c)and 24(i)(iii) of theNotification No.11/2017-Central Tax (Rate) Dt.28.6.2017 and Entry S.No. 54 (c)or Entry S. No. 55 of the Notification No. 12/2017 -Central Tax (Rate) Dt.28.6.2017 and thus will not attract NIL rate of GST RAJ./AAAR/03/2018-19 Oct-2018 Download RAJ./AAR/2018-19/06
339 Maharashtra Sadashiv Anajee Shete Whether exemption under Sr. No. 13 of Notification No. 12/2017 - Central Tax (Rate) dated 28th June 2017 is applicable to the Applicant? Whether the Applicant is liable to get registered under section 22/24 of CGST Act, 2017? If the Applicant is liable to pay GST, then on what value GST liability needs to be discharged, whether on the commission which the Applicant receives from pundits/website users or on the booking value received from website users? GST-ARA- 32/2018-19/B- 131 Mumbai Oct-2018 Download 97(2)(b) (c) (e) & (f)
340 Maharashtra Merck Life Science Private Limited Whether applicant's direction to the seller (directed in agreement dated 21 June 2018) for direct transfer of BP business to MSPL and PM business to MPMPL, respectively would qualify as a 'supply between the applicant' and 'MSPL/MPMPL'? If the answer to the above question is 'affirmative' then as the parties are related, even in absence of the actual consideration does the applicant have to attribute a notional consideration and charge GST in line with schedule 1 of GST Act to be compliant? If the answer to both the questions are 'affirmative' then as the recipients (MSPL/MPMPL) are eligible to avail full input tax credit then the notional consideration (percentage of the business transfer value) would be only academic and will the invoice value be considered as open market value? GST-ARA- 62/2018-19/B- 133 Mumbai Oct-2018 Download 97(2)(c) (e) & (g)
341 Rajasthan Shri Kailash Chandra,(Mali Construction) Classification of any goods or services or both; Determination of the liability to pay tax on any goods or services or both; RAJ/AAR/2018 Oct-2018 Download 97(2)(a) & (e)
342 Tamil Nadu Naga Limited Whether exemption provided under Sl.No.54(e) of GST Notification No.12/2017-Central Tax (Rate) dated 28.6.2017 for the service providers who have rendered Handling services such as loading, unloading, packing, storage or warehousing of agricultural products is applicable for agricultural products viz. Wheat when imported through sea port? TN/18/AAR/2018 Oct-2018 Download 97(2)(b)
343 Tamil Nadu Borgwarner Morse Systems India Private Limited. Whether automotive chains (i.e., silent chains used in petrol engines and roller chains used in diesel engines) manufactured by the applicant are classifiable under HSN 8409 or 7315? TN/17/AAR/2018 Oct-2018 Download 97(2)(a) & (b)
344 Karnataka Indian Institute of Management, Bengaluru Whether the long duration post graduate diploma/ degree granting programmes offered by the Indian Institute of Management, Bengaluru other than specifically mentioned in Sl.No.67 of Notification No.12/ 2017 – Central Tax (Rate) dated 28th June 2017 as amended by Notification No.2 /2018 dated 25th January 2018 are exempted from the GST output liability on education as a part of a curriculum for obtaining a qualification recognized by any law for the time being in force in the light of enactment of the Indian Institute of Management Act, 2017? Whether supply of online educational journals or periodicals to the Indian Institute of Management, Bengaluru is exempted from reverse charge liability of GST under Sl. No.66 of Notification No.12 / 2017 – Central Tax (Rate) dated 28th June 2017 as amended by Notification No. 2/2018 dated 25th January 2018 being education provided as a part of a curriculum for obtaining a qualification recognized by any law for the time being in force in the light of enactment of the Indian Institute of Management Act, 2017? 25/2018 Oct-2018 Download 97(2)(b)
345 Karnataka Nash Industries (I) Pvt Ltd. Whether the amortised cost of the tool to be added to arrive at the value of the goods supplied for the purpose of GST under Section 15 of the CGST Act read with rule 27 of CGST Rules. 24/2018 Oct-2018 Download 97(2)(c)
346 West Bengal Assistant commissioner of Central Tax, Sankrail division The ruling prononced by the AAR have been set aside and it is ordered that Polypropylene Leno Bags manufactured by the respondents be classified under Tariff Heading 39232990 06/WBAAAR/Appeal/2018 Oct-2018 Download 09/WBAAR/2018-19
347 Maharashtra National Security Services Whether the Exemption Notification No.12/2017- Central Tax (Rate) dated 28/06/2017 (Entry No. 3 of the Notfn.) is applicable to the applicant for the Pure services i.e. Security Services rendered to Pimpri Chinch wad Municipal Corporation in relation to functions entrusted to Municipality under Article 243 W of the Constitution thereby exempting the applicant service provider from the whole of GST. GST-ARA- 58/2018-19/B- 132 Mumbai Oct-2018 Download 97(2)(b) & (e)
348 Haryana Loyalty Solutions and Research Private Limited, Gurugram The Appellate Authority for Advance Ruling dimiss the Appeal and uphold the Advance Ruling. HAAAR/2018-19/01 Oct-2018 Download HAR/HAAR/R/2017-18/4
349 Karnataka United Breweries Limited The AAAR upheld the ruling rendered under provisions of 98(4) the GST Act 2017 by Advance ruling authority vide order KAR ADRG 04/2018 dated 21-03-2018 oof GST is leviable on the rent paid /payable for the premises taken on lease KAR/AAAR/Appeal-03/2018 Oct-2018 Download KSA/ADRG-04/2018
350 Madhya Pradesh M/s Prem Ghan Products Rate of tax on food Products 17/2018 Oct-2018 Download 97(2) (a)
351 Maharashtra K Uttamlal Exports Pvt. Ltd. Whether the goods exported out of required India directly by the manufacturer mentioning the applicant as Third Party Exporter for the purpose of Foreign Trade Policy will be considered as exports at the hands of the Applicant under the GST laws? If the said transaction is held to be exports at the hands of the applicant under GST then whether it will qualify as zero rated supply? GST-ARA- 57/2018-19/B- 130 Mumbai Oct-2018 Download 97(2)(e)
352 Maharashtra Five Star Shipping The Appellate Authority for Advance Ruling modified the ruling pronounced by the Authority for Advance Ruling holding that entire gamut of services performed by the Appellant are in fact of the composite supply of the intermediary services, classified under the Service Accounting Code 999799, which is other miscellaneous services, and the accounting services under the SAC 998222, of which the intermediary service is the principal supply. MAH/AAAR/SS-RJ/11/2018-19 Oct-2018 Download GST-ARA-18/2017-18/B-26
353 Uttarakhand NHPC Limited Whether they are required to pay GST under reverse charge in terms of Notification No. 13/2017 dated 28-06-2017 while making payment to PWD, Uttarakhand for construction of road; What is the time of supply when advance payment is released to PWD, Uttarakhand. Whether the amount deposited with Central Fund i.e Uttranchal CAMPA and reimbursed by MEA considering as part cost of the road is liable for GST. 10/2018 Oct-2018 Download 97(2)(c) & (e)
354 Uttarakhand Kundan Misthan Bhandar whether supply of pure food items such as sweetmeats, namkeens, cold drink and other edible items from a sweetshop which also runs a resturant is a transaction of supply of goods or a supply of service; what is the nature and rate of tax applicable to the following items supplied from ground floor of a sweetshop in which restaurant is also located on the first floor and whether the applicant is entitled to claim benefit of input tax credit with respect to the same; sweetmeats, namkeens, dhokla etc commonly known as snacks, cold drinks, ice creams and other edible items; Ready to eat (partially or fully pre-cooked/packed) items supplied from live counters such as jalebi , chola bhatura and other edible items; Takeaway order of sweetmeats or namkeens by a person sitting in the restaurant of a sweetshop when such products are not consumed within the premises of the applicant but are takeaway. 09/2018 Oct-2018 Download 97(2)(a) & (d)
355 Madhya Pradesh Madhya Pradesh Madhya Kshetra Vidyut Vitaran Company Limited The applicant wishes to know whether clause(vi)(a) of Sr. No. 3 of table of Notification No. 11/2017-Central Tax(Rate) dated the 28th june, 2017 is applicable on the works contract services received by it. And determination of liability to pay tax. 16/2018 Oct-2018 Download 97(2) (b) (e)
356 Madhya Pradesh M/s Shreeji Infrastructure India P. Ltd. Applicant of Notification no. 11/2017 Cebtrak Tax (rate) dated 28-06-2017 15/2018 Oct-2018 Download 97(2) (b) (e)
357 Rajasthan T P Ajmer Distribution Ltd. No GST is chargeable on Delayed Payment charges collected from the consumers GST is chargeable on Cheque Dishonour charges collected (by whatever name) from the consumers RAJ./AAAR/02/2018-19 Oct-2018 Download RAJ./AAR/2018-19/02
358 Maharashtra SST Sutainable Transport Solutions India Pvt.Ltd, Under which Chapter Heading / Service Code our activity will classify ? GST-ARA- 68/2018-19/B- 129 Mumbai Oct-2018 Download 97(2) (a)
359 Rajasthan SardarMal Cold Storage & Ice Factory Goods mentioned under Group A fall under the definition of Agriculture Produce and thus supply of Cold storage services, is exempt from the levy of GST Goods mentioned under Group B to G are not Agriculture Produces and supply of Cold storage services in respect of these, is chargeable to GST RAJ./AAAR/01/2018-19 Oct-2018 Download RAJ./AAR/2018-19/03
360 Rajasthan Sandvik Asia Pvt. Ltd. Classification of any goods or services or both; Determination of the liability to pay tax on any goods or services or both; RAJ/AAR/2018 Oct-2018 Download 97(2)(a) & (e)
361 Rajasthan Advantage Agency Pvt. Ltd Classification of any goods or services or both; b. 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; Determination of the liability to pay tax on any 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. RAJ/AAR/2018-19/20 Oct-2018 Download 97(2)(a) (e) & (g)
362 Maharashtra Sir J. J. College of Architecture Consu ltancy Cell Whether applicant shall charge GST on the consultancy services rendered to Municipal Corporation of Greater Mumbai (MCGM) for an upcoming project of establishment & development of textile museum in Mumbai. GST-ARA- 54/2018-19/B- 128 Mumbai Oct-2018 Download 97(2)(e)
363 Andhra Pradesh Pragathi Enterprises 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? If the applicant purchases tobacco leaves form other dealers who have purchased them farmers, for the purpose of trading 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 what is the applicable rate of tax? If the tobacco leaves are butted and sold to other dealers what will be the applicable rate of tax? If the applicant gets the tobacco leaves redired without getting them threshed what is the applicable rate of tax? If the applicant gets the tobacco thereshed and redried on job work basis at GLT plants and then sells such threshed and redried tobacco leaves what is the applicable rate of tax? AAR/AP/17(GST)/2018 Oct-2018 Download 97(2)(a)
364 Chhattisgarh Taranjeet Singh Tuteja & Brothers Tax liability in the business of job work activity of custom milling of paddy involving milling activity, transportation of rice and usage charges of gunny bags. STC/AAR/05/2018 Oct-2018 Download 97(2)(a), (b) & (c)
365 Gujarat House of Marigold Classification of the product Marigold Butterfly Bridal with watch Ruling No.15 dated 24.01.2019 Oct-2018 Download 97(2)(a)
366 Gujarat Ginni Filaments Limited Classification of the The product products (a) Wet Baby Wipes, (b) Wet Face Wipes, (c) Bed and Bath Towels and (d) Shampoo Towels RAJ/AAR/2018-19/35 Dated 15.02.2019 Oct-2018 Download 97(2)(a) &(e)
367 Maharashtra Enmarol Petroleum India Pvt. Ltd. Whether the applicant is liable to pay GST on the supply of goods located outside India to customers within India without physically bringing the goods to India? Whether the out & out supplies in the facts of the present case will be considered as export supplies or exempted supplies for the purpose of the GST? GST-ARA-53 /2018-19/B- 127 Mumbai Oct-2018 Download 97(2)(e)
368 Andhra Pradesh Sri Venkateswara Traders GST @5% is being paid on supply of pulp wood in terms of Chapter 4401. Whether payment of GST at the said rate is Correct or Not? AAR/AP/16(GST)/2018, Oct-2018 Download 97(2)(a)
369 Andhra Pradesh Maruti Ispat &Energy Private Limited Whether the applicant is eligible to take GST input on Goods which are used for installation (Foundation)of Plant and Machinery? Whether the applicant is eligible to take input on services which are used for installation (Foundation) of plant and machinery? Whether the applicant is eligible to take GST input on Goods which are used for protection (by creating sheds) for plant and machinery? Whether the applicant is eligible to take input on services which are used for protection (By creating sheds) for plant and machinery? AAR/AP/14(GST)/2018 Oct-2018 Download 97(2) (d)
370 Andhra Pradesh Pydi Ganesh Chandra Babu Whether the considerations collecting by the Road Transport Department on account of issuing Fancy Number on Reservation? Comes under GST taxable net or not ? If comes under GST purview what is the rate of tax? AAR/AP/06(GST)/2018 Oct-2018 Download 97(2)(a)
371 Andhra Pradesh Trailor Springs Clarification on Rate of tax applicable on trailor springs ( Attachment) parts, Leaf Springs, Disks, Axels, Hubs & Shacke Pins mean for Tractor Trailors. AAR/AP/15(GST)/2018 Oct-2018 Download 97(2)(a)
372 Andhra Pradesh Sanghamitra Constructions Whether the composite supply of works contract provided to M/s APSPDCL, is entitled to CGST @6% & SGST @6% considering the said “entity “ is falling under the definition of ‘Government Entity’, as prescribed under Notification No. 31/2017 – Central tax ( rate ), dated : 13.10.2017? Whether works contract agreements awarded by APSPDCL in respect of DDUGY for which grants/ subsidies from GOI/ GoAP are embedded in expenditure plan/ budget are entitled to fit in the nature of ‘non – commercial’ under the said Notification with retrospective effect 13.10.2017? In which case, what is the procedure laid down under the GST law to claim the tax paid in excess of 12% ( 18%-12%) for the period from date of Notification till the date of circular in order to pass on the same to APSPDCL as per their circular dated 04.06.2018? If the applicable rate of GST is 12%, in view of the above what is the rate applicable for the work done by sub- contractor? AAR/AP/07 (GST)/2018 Oct-2018 Download 97(2)(b)
373 Odisha Telecommunication Consultants India Ltd Applicability of entry No.72 of Notification No.12/20107-CT dated 28.06.2017 read with entry No.72 of Notification No.SRO No.306/2017-Finance Department to the services provided by the applicant under the ICT@School project. 03/Odisha/AAR/18-19 Oct-2018 Download 97(2)(b)
374 Goa Goa Tourism Development Corporation Ltd Whether GST is applicable on One Time Concession Fees Charged by us in respect of our property namely Anjuna property given to M/s Myrayash Hotels Pvt. Ltd. On for a long term lease of 60 years for development of infrastructure for financial business on Private Investment mode on DBFOT basis (Design, Build, Finance, Operate and Transfer) providing exclusive right, license and authority to construct, operate and maintain the project GOA/GAAR/4 of 2018-19 Oct-2018 Download 97(2) (e)
375 Maharashtra Leena Powertech Engineers Pvt.Ltd. Whether CIDCO is covered under the definition of the term 'Government Entity' as per Notification No. 31/2017 - Central Tax (Rate) dated 13 October 2017? 2. If CIDCO falls under the definition of Government Entity, Then Kindly also Clarify Whether the tax rate of 12% (CGST 6% + SGST 6%) is applicable to the contract entered into by the Applicant with CIDCO, in pursuance of Notification No. 24/2017 - Central Tax (Rate) dated 21 September2017 read with Notification No. 31/2017 - Central Tax (Rate) dated 13 October 2017? GST-ARA- 51/2018-19/B- 124 Mumbai Oct-2018 Download 97(2) (a)
376 Maharashtra Bhutoria Refrigeration Private Limited “Whether the Fan Coil Unit is covered under HSN Code 8418 under Goods and Service Tax Act, 2017.” GST-ARA- 64/2018-19/B- 125 Mumbai Oct-2018 Download 97(2) (a)
377 Odisha NALCO Entitlement to take credit of tax paid on various goods and services used for maintenance of applicant’s township, guest house, hospital, horticulture in its ordinary course of business. 02/Odisha-AAR/2018-19 Sep-2018 Download 97(2)(d)
378 Punjab Louis Dreyfus Company India Pvt. Ltd.. To determine the applicability of GST on the differential payment received by a party to the aforesaid contract from the other party to the contract is event of “Settlement”, “Washout” or “Closure” of Contract by it. AAR/GST/PB/01 Sep-2018 Download 97(2)(g)
379 Maharashtra Sonkamal Enterprises Private Limited Whether the procedure to raise the invoice from Mumbai Head Office for imports received at Haldia Port Kolkata where we do not have any separate GST Registration and Charge IGST from Mumbai to our Customers is correct? or do we have to take separate Registration in the State of West Bengal for the below mentioned transactions? If we do not need separate registration in west Bengal, can we do the transaction on Mumbai Head Office GSTIN, then in case of issuance of e way bill is it correct to Mention the GSTIN of Mumbai and Dispatch place of Haldia Port ? NO.GST-ARA- 40/2018-19/B- 118 Mumbai dated 24.09.2018 Sep-2018 Download 97(2)(f)
380 Tamil Nadu Saro Enterprises Clarification on classification and taxability of Agricultural Seedling Tray under GST TN/16/AAR/2018 Sep-2018 Download 97(2)(a)
381 Tamil Nadu Jeena Exports What is the applicable GST rate for Coir Pith TN/15/AAR/2018 Sep-2018 Download 97(2)(a)
382 Tamil Nadu Takko Holding GmbH 1.Whether liaison office is liable to pay GST? 2. Whether a liaison office is required to be registered under GST Act? 3.Whether the Activities of a liaison office amount to supply of services? TN/14/AAR/2018 Sep-2018 Download 97(2)(e)
383 Tamil Nadu Adwitya Spaces Private Limited Whether eligible to take Input Tax Credit of the CGST & SGST charged by Catalyst Consulting Chennai in respect of brokerage services and adjust the same against output tax payable against Renting of immovable property. TN/13/AAR/2018 Sep-2018 Download 97(2)(d)
384 Tamil Nadu Sharmila Screen Printers The category of product sacks and bags of Nonwoven Fabrics falls under the classification of 6305 and applicability of rate of tax 5%/12%. TN/12/AAR/2018 Sep-2018 Download 97(2)(e)
385 Tamil Nadu Sodexo Food Solutions India Private Limited Since entry 7(i) covers canteens located in any establishment (including factories, offices, offshore rigs, etc and not just educational institutions), Circular No. 28/02/2018-GST applies to canteens located any type of establishment (and not just in educational institution) and catering services, i.e., supply of food or drink in a mess or canteen provided by anyone are liable to 5% GST under entry7(i) of Notification No. 11/2017-CT (Rate) [as amended vide Notification No. 46/2017 - CT (Rate) dated 14.11.2017). TN/11/AAR/2018 Sep-2018 Download 97(2)(b)
386 Tamil Nadu Wabco India Limited Whether the Electrical Wiring Harness manufactured by the Applicant falls under the HSN tariff item 8544 for which the rate prescribed vide Notfn.No.1/2017 -CT (Rate) dated 28 June 2017 read with 41/2017 -Central tax (Rate) dated 14th November 2017 is 9%? Whether the said rate of Central tax of 9% is applicable to the above product with effect from 1' July 2017? TN/10/AAR/2018 Sep-2018 Download 97(2)(d)
387 Telangana Nagarjuna Agro Chemicals Private Limited The AAAR upheld the ruling rendered by Advance ruling authority vide order TSAAR/03/2018 dated 26-09-2018. AAAR/03/2018 Sep-2018 Download TSAAR Order No. 3/2018
388 Maharashtra Eiffel Hills And Dales Developers Pvt Ltd Whether MEP activities (Mechanical, Electrical & Plumbing Works) undertaken by the Applicant falls within the definition of composite supply of works contract as defined under Sec. 2(119) of CGST Act? Whether can the applicant charge GST rate of 12% on MEP (Mechanical, Electrical &Plumbing Works) activities by availing the benefit of Central Tax (Rate) Notification No 01/2018 dated 25th January 2018, if the said supplies are in relation to an housing project enjoying Infra status vide F No 13/6/2009-INF dated 30th March 2017 of Government of India, in Ministry of Finance, Dept. of Economic Affairs? NO.GST-ARA- 10/2018-19/B- 66 Mumbai dated 11.07.2018 Sep-2018 Download 97(2)(a) & (b)
389 Maharashtra Yogiraj Powertech Private Limited Whether EPC Contract for electrical cable supply and laying work can be classified as contract for building, construction, fabrication, completion, erection, installation, fitting out, improvement, modification, repair, maintenance, renovation, alteration or commissioning of immovable property wherein transfer of property in goods (whether as goods or in some other form) is involved in the execution of such contract. Whether these contracts can be classified as works contracts as per GST Law and whether notification no. 11/2017-Central Tax (Rate) dated 28th June 2017 as amended by notification no.01/2018-Central Tax (Rate) dated 25th Jan 2018 is applicable to the present case? NO.GST-ARA- 35/2018-19/B- 108 Mumbai dated 07.09.2018 Sep-2018 Download 97(2)(a) & (b)
390 Maharashtra Kolte Patil Developers Ltd What is the legal procedure for cancellation of flat which is booked in pre-GST Regime and cancelled in post-GST Regime. Also, GST liability in cases where some small amount is retained, for cancellation (after discussion with customer) RAJ/AAR/2018-19/32 dated 31.01.2019 Sep-2018 Download 97(2)(d) & (e)
391 Goa Grasshopper Production Whether our Event Management support services provided in Goa to a registered person in Maharashtra is governed u/s 12(7)(i) of the IGST Act, 2017 GOA/GAAR/3 of 2018-19 Sep-2018 Download 97(2)(g)
392 Goa Quattroporteluxury Homes LLP Determination of liability to pay tax on sale of villas after completion and obtaining necessary approvals from the competent authority GOA/GAAR/2 of 2018-19 Sep-2018 Download 97(2)(e)
393 Goa Venkatesh Automobiles Whether the service provided for issuing Pollution Under Control Certificate for Vehicles on behalf of State Government is exempted from the GST or not GOA/GAAR/1 of 2018-19 Sep-2018 Download 97(2)(e)
394 Karnataka Toshniwal Brothers (SR) Private Limited Whether pure and mere promotion and marketing services will be “intermediary services” for the purposes of section 12 of the Integrated Goods and Services Tax Act, 2017 for determining the place of supply of such services? If after sale support services are also provided under a composite contract, would it then be composite supply? What will be the principal supply for such contracts? Whether the above contracts would qualify as exports if the client is overseas entity, in terms of clause (6) of section 2 of the Integrated Goods and Services Tax Act, 2017 and will be a zero-rated supply as provided in section 16 of IGST Act, 2017? 23/2018 Sep-2018 Download 97(2)(a)
395 Karnataka Compass Group (India) Support Services Private Limited Whether, cooking and subsequent supply of food by the Applicant to educational institutions under Transaction 1 is classifiable as “mess/canteen services” and exigible to GST @ 5% Whether, cooking and subsequent supply of food by the Applicant in designated premises of its customers other than educational institutions under Transaction 1 is classifiable as “mess/canteen services” and exigible to GST @ 5 Whether, over the counter supply of food & beverages (including MRP Products)by the Applicant on a stand alone basis in educational institutions under Transaction 2 is classifiable as supply provided by eating joint / mess / canteen etc., and be exigible to GST @ 5% . Whether, over the counter supply of food & beverages (including MRP Products)by the Applicant on a stand alone basis in establishments other than educational institutions under Transaction 2 is classifiable as supply provided by eating joint / mess / canteen etc., and be exigible to GST @ 5% in the light of the Circular No.28/02/2018-GST dated 08.11.2018 and Corrigendum dated 18.01.2018. The Applicant vide their letter dated 10.08.2018 requested to permit them to withdraw the advance ruling application, filed by them on 20.04.2018, stating the reason that all the transactions of the applicant, that were subject matter of the questions raised in the advance ruling application, have been covered, under Notification No.13/2018- Central Tax (Rate) dated 26.07.2018, & are liable to GST @ 5% 22/2018 Sep-2018 Download 97(2)(a)
396 Haryana Boldrocchi India Pvt. Ltd. Clarify the HSN Code and the applicable rate of tax under the Goods and Service Tax Act, 2017 on the of WTE plant boilers flue gas cleaning system (FGCS) as specified in annexure B attached in the application. HAR/HAAR/R/2018-19/12 Dated 18.09.18 Sep-2018 Download 97(2)(a) (e)
397 Madhya Pradesh Madhya Pradesh Poorv Kshetra Vidyut Vitaran Company Limited Applicability of notification & determination of liability to pay tax? 13/2018, Sep-2018 Download 97(2) (b)
398 Madhya Pradesh Italian Edibles Private Limited Classification or Tariff Heading Product of applicant? 13/2018 Sep-2018 Download 97(2)(a)
399 Maharashtra Asian Paints Ltd Whether following two categories of products will be classifiable under Entry 24 of Schedule IV of Notification No. 1/2017Central Taxes (Rate) dated 28.06.2017 liable to CGST at 14% or Entry 97 of Schedule III of Notification No. 1/2017 – Central Taxes (Rate) liable to CGST at 9%? Tile Adhesive Tile Adhesive for Normal Application Glass Tile Adhesive Tile-on-Tile Application Tile Adhesive for Stone Heavy Tile Application Tile Grout Cement based Tile Grout Epoxy based Tile Grout RAJ/AAR/2018-19/30 dated 09.01.2019 Sep-2018 Download 97(2) (a)
400 Maharashtra Lindstrom Services India Private Limited What is the classification of the activities transactions carried out by the Applicant Company as mentioned in the statement of facts (Annexure-I). In particular, Do these activities / transactions of renting of workwear qualify as "transfer of right to use" of goods (i.e. workwear) by the Applicant Company to its customers in terms of entry 5 (f) of Schedule II of Central Goods and Services Act, 2017 ('CGST Act')? Alternatively, do these activities transactions qualify as "transfer of right in goods” in terms of entry 1 (b) of Schedule II of CGST Act? What is the nature of the supply based on the facts and circumstances as mentioned in statement of facts (Annexure-I) i.e., renting of workwear along with other services such as transportation, weekly washing etc. for a single consideration? In particular, Does this supply qualify as "composite supply" as per Sec. 2 (30) of CGST Act? Alternatively, does this supply constitute a "mixed supply" under Sec. 2 (74) of CGST Act? In the event the answer to question (2) above is that the transaction undertaken by the Applicant Company qualifies as 'composite supply', What will be the "principle supply" for the purpose of Sec. 2 (90) of CGST Act? What will the applicable rate of GST? Whether the conclusion (i.e. the transaction is a 'composite supply') will remain the same if in addition to the services covered in question no. 2 above Applicant Company also provides additional service of renting of locker as part of the same consideration? RAJ/AAR/2018-19/28 dated 09.01.2019 Sep-2018 Download 97(2) (a) &(g)
401 Maharashtra Behr-Hella Thermo-control India Pvt. Ltd. Whether in the facts and circumstances of the case, the Applicant is liable to pay Integrated Goods and Services Tax on the testing services provided to its overseas group entities, being a zero-rated supply? NO.GST-ARA- 47/2018-19/B- 120 Mumbai dated 25.09.2018 Sep-2018 Download 97(2) (e)
402 Andhra Pradesh Srivet Hatcheries Whether “Biofos Mono Calcium Phosphate / Di Calcium Phosphate Animal Feed Supplement”, HSN Code No : 23099090, is classifiable under exempted goods is notified vide Notification No . 02/2017 of Section 6(1) of the Act, the Entry No. 102 falling under Chapter Heading No. 2309? AAR/AP/12(GST)/2018 Sep-2018 Download 97(2)(b)
403 Andhra Pradesh Enexio Power Cooling Solutions Private Limited Whether the Air-Cooled condenser to be supplied by the applicant to the buyer for use in the waste-to-energy project is classifiable as 'parts for the manufacture of waste to energy plants/devices', attracting 5% IGST or 2.5% CGST and 2.5% APGST AAR/AP/13(GST)/2018 Sep-2018 Download 97(2)(b)
404 Maharashtra Sterlite Technologies LimitedSterlite Technologies Limited Whether the Applicant is required to separately discharge GST on the excess length of OF although the cost of such excess length is already included in the price charged to independent customers? Whether the Applicant is required to separately discharge GST on the excess length of OF although the cost of such excess length is already included in the price charged to distinct persons in terms of Schedule I provisions? If GST is not payable separately on the excess length, whether the Company is required to reverse proportionate credit to the extent of supply such excess length? NO.GST-ARA- 38/2018-19/B- 111 Mumbai dated 10.09.2018 Sep-2018 Download 97(2)(d) &(e)
405 Maharashtra M/s. Ahmednagar District Goat Rearing and Processing Co-Op Federation Ltd. The Appellate Authority for Advance Ruling set aside the Advance Ruling Authority Order and further held on the basis of the available records , that the whole (Sheep/Goat) animal carcass in its natural shape in frozen state in different weight and size packed in LDPE bags without mentioning the weight and one or two such LDPE bags further packed in HDPE bags being supplied to Army by appellant against tender shall not qualify as product put up in “Unit Container”, . MAH/AAAR/SS-RJ/10/2018-19 Sep-2018 Download GST-ARA-21/2017/B-27
406 Maharashtra M/s. Maharashtra State Power Generation Company Limited The Appellate Authority for Advance Ruling upheld the ruling given by the Authority for Advance Ruling holding the activities (Supply of Solar Power Genration Plant and the installation thereof) of the Appellant as works contract. MAH/AAAR/SS-RJ/09/2018-19 Sep-2018 Download GST-ARA-15/2017-18/B-30
407 Uttarakhand Purewal Stone Crusher What is the nature of Road Usage Charges and Government Fee paid by the Applicant? Whether Road Usage Charges and Government Fee paid by the Applicant to multiple Government Department’s fall within the category of Exempted Government Services as mentioned under S.No's. 4,5,6,9,23 and 47 of the Exemption Notification and accordingly no GST is required to be paid on such charges under S.No. 5 of RCM Notification? Whether GST is required to be paid on penalty paid by Applicant on unaccounted stock of RBM on the orders of the DM to Government Departmentunder S.No.5 of RCM Notification? Whether Vehicles (Pokland, JCB, Dumper, and Tipper) purchased and used by the Applicant in its day to day business activities for movement of goods from one place to another would fall within the defination of Motor Vehicle under the provisions of GST law? If the answer to the above question is in the affirmative, whether GST paid by the Applicant at the time of purchase or repairs including spares, w.r.t Vehicles(Pokland, JCB, Dumper and Tipper) used by it movement of goods in its place of business is available as input tax credit? Order No.8 Sep-2018 Download 97(2)(d),& (e)
408 Maharashtra Ecool Gaming Solutions Private Limited Whether application is liable to pay IGST under Sec. 5 (3) of IGST act, 2017. Whether Serial No.5 of Notification No. 4/2017 - Integrated Tax (Rate) is applicable on supply received by the applicant. NO.GST-ARA- 43/2018-19/B- 115 Mumbai dated 15.09.2018 Sep-2018 Download 97(2)(b) & (e)
409 Maharashtra Asahi Kasei India Private Limited Whether the service supplied by the Applicant under the Service Agreement dated 1 March 2013 constitute a supply of "Support services" falling under HSN code 9985 "Intermediary service" classifiable under HSN code 9961 /9962? Whether the service supplied by the Applicant under the Marketing Services Agreement dated 1 December 2012 constitute a supply of "Support services" falling under HSN code 9985 or "Intermediary service" classifiable under HSN code 9961 / 9962? Whether the services provided by the Applicant is an export of services as defined under Sec. 2(6) of the Integrated Goods and Services Tax Act 2017? 33/WBAAR/2018-19 dated 08.01.2019 Sep-2018 Download 97(2) (a) & (d)
410 Maharashtra Posco India Pune Processing Center Private Limited Whether Input Tax Credit is admissible in respect of GST paid for hotel stay in case of rent free hotel accommodation provided to General Manager and Managing Director of the Applicant? Whether invoice for quality claim raised by the Applicant on POSCO Daewoo Corporation located in Korea will be treated as "export of service"? 3) Whether recovery of Parents Health Insurance expenses from employee in respect of the insurance provided by the Applicant amounts to "supply of service" under Sec. 7 of the Central Goods and Service Tax Act, 2017? NO.1 dated 22.01.2019 Sep-2018 Download 97(2)(c) (d),(e) & (g)
411 Uttarakhand Divisional Forest Officer The AAAR uphold the decision of the Authority on Advance Ruling for the State of Uttarakhand. 01/2018-19 Sep-2018 Download 01/2018-19
412 Chhattisgarh G'N' Chemicitls Levy of GST Rate applicable in case of "Neem Seed". STC/AAR/4/2018 Sep-2018 Download 97(2)(e)
413 Karnataka Giriraj Renewables Private ltd The AAAR modified the ruling rendered by the AAR as under:- The supply of the PV module which is the major component of the solar power plant is not naturally bundled with supply of the remaining components & parts of the solar power plant and the supply of Services of Errection, Installation and Commissioning of the solar Power Plant. The supply of the remaining portion of the contract in question which involves the supply of balance components and parts of the solar power plant and supply of services of errection, instalation and commissioning of solar power plant is viewed as a composit supply as the supply of goods and services are naturally bundled. The tax laibility on this portion of the contract in question (other than PV Module)which is tremed as "composite supply" will be determined in terms of section 8 of the CGST Act 2017, where in the rate applicable to the dominanat nature of the supply will prevail. KAR/AAAR/Appeal-02/2018 Sep-2018 Download KAR/AAR-01/2018
414 Maharashtra Brink's India Pvt.Ltd. Whether, in the facts and circumstances of the case, the supply of services undertaken by the Applicant by way of secured transportation of specified goods entirely through road (including temporary storage of such goods), would be eligible for exemption under Entry No. 18 of Notification No. 12/2017 – CT (Rate) dated 28 June 2017? Whether such exemption would be available in certain transactions wherein transportation of specified goods involves movement through air also which is supplementary/incidental to the transportation by road? NO.GST-ARA- 12/2018-19/B- 116 Mumbai dated 15.09.2018 Sep-2018 Download 97(2)(b)
415 Maharashtra Brink's India Pvt.Ltd. Whether in the fact and circumstances of the case, the supply of services undertaken by the Applicant by way of transportation entirely through road of imported goods (including services of temporary storage of such goods), would be eligible for exemption under Entry No. 18 of Notification No. 12/2017-CT(Rate) dated 28 June 2017? Whether such exemption would be available in certain transactions wherein transportation of specified goods involves movement through air also which is supplementary/incidental to the transportation by road? NO.GST-ARA- 41/2018-19/B- 112 Mumbai dated 12.09.2018 Sep-2018 Download 97(2)(b)
416 Maharashtra Brink's India Pvt.Ltd. Considering the facts and circumstances of this case and in view of the definition of ‘money’ as envisaged in Sec. 2(52) of the Central Goods and Services Tax Act, 2017 (hereinafter referred as ‘the CGST Act’), whether Brinks’s India would be eligible to avail ITC on motor vehicles commonly used for ‘cash-in-transit’ (CIT) business - transport of currency notes; ‘Cash Replenishment Services(CRS’) business - transport of currency notes; ‘Brink’s Global Support Service (‘BGS’) business - transport of currency notes, precious metals like gold, silver etc.?” NO.GST-ARA-59 /2018-19/B- 105 Mumbai Sep-2018 Download 97(2)(d)
417 Maharashtra AF Garments Private Limited Whether circular No.44/18/2018-CGST applies to this transaction ? Whether “Rawji Industrial Corporation” has to charge GST on this transaction ? If answer to Question No . 2 is “Yes” at what rate ? Whether “AF Garments Pvt Ltd.” can get input Tax Credit of such GST paid on this transaction? If answer to Question No 4 is “Yes” , and if “AF Garments Pvt Ltd.” is having only export sales (i.e. either Direct Export or through some Exporter), can he claim refund of such accumulated input Tax Credit of GST paid in this transaction? NO.GST-ARA- 49/2018-19/B- 104 Mumbai Sep-2018 Download 97(2)(b) (d), (e) & (g)
418 Maharashtra Jaideep Metallics & Alloys Private Limited Whether electrically wired trolley controlled by wired remote control is a non-motorized conveyance ? Whether the applicant is required to issue E-way bill in such a case ? NO.GST-ARA- 37/2018-19/B- 103 Mumbai Sep-2018 Download 97(2) (b) & (e)
419 Maharashtra The Ideal Construction What is the rate of tax to be levied on the sale of Flats/Units to the prospective buyers? And whether registration of project under PMAY is required? What is the rate of tax to be levied by the supplier from whom we will received Composite works contract service (Inward Supply of composite works contract)? Will it be 12% or 18%? Admissibility of Input tax credit. Whether full ITC is allowable or it will be restricted to output GST liability? NO.GST-ARA- 01/2018-19/B- 109 Mumbai Sep-2018 Download 97(2) (b) (d) & (e)
420 Maharashtra M/s. Giriraj Renewables Private Limited The Appellate Authority for Advance Ruling upheld the ruling given by the Authority for Advance Ruling holding the activities (Supply of Solar Power Genration Plant and the installation thereof) of the Appellant as works contract. MAH/AAAR/SS-RJ/08/2018-19 Sep-2018 Download GST-ARA-01/2017/B-01
421 Andhra Pradesh Andhra Pradesh Technology Services Limited Whether the e procurement transaction fee collected on behalf of ITE&C department results in supply of goods or services or both, within the meaning of supply as defined law. Whether the tax liability arises on e procurement transaction fee collected on behalf of ITE&C department. AAR/AP/11(GST)/2018 Sep-2018 Download 97(2)(a)
422 Maharashtra Crown Beers India Private Limited The applicant incurs to the PIL a fixed fee and costs specified in Schedule II to the Agreement as a consideration for supply of Products. Supply of Products, being in the nature of alcoholic liquor for human consumption, is excluded from the ambit of CGST Act, 2017 / MGST Act, 2017 / IGST Act, 2017. Whether CGST under Sec.9(1) of the CGST Act / MGST under Sec.9(1) of the MGST Act / IGST under Sec.5(1) of the IGST Act can be levied on the above mentioned consideration paid for supply of alcoholic liquor for human consumption? Without prejudice to the submissions made elsewhere, if the supply of Beer is held to be a service by way of job work in relation to Beer, what shall be the rate of CGST/UTGST/ IGST that shall be levied on the said taxable supply? NO.GST-ARA- 48/2018-19/B- 123 Mumbai dated 27.09.2018 Sep-2018 Download 97(2)(b) (c), (e) & (g)
423 Maharashtra M/s. Fermi solar Farms Pvt. Ltd. The order of Authority for Advance Ruling holding that PVC floor Mat would fall in the Customs Tariff Heading 3918 attracting GST@18%(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. M/s. Fermi solar Farms Pvt. Ltd. Sep-2018 Download GST-ARA-03/2017/B-03
424 Telangana M/s. R. Vidyasagar Rao Constructions The Reference Order No. A.R.Com/9/2018 dated 06.06.2018 Passed by the Telangana State Authority for Advance Ruling in re: applicant M/s. R. Vidyasagar Rao Constructions, Hyderabad is decided as follow:- (i) The opinion expressed by the State Member in so for as holding that the Transport of goods’ is the principal supply in the impugned services, is confirmed. (ii) The classification of the impugned services is Under Services Code (Tariff) 996511 – Road Transport of goods.., as per Annexure to the Notification No.11/2017–Central Tax (Rate) dated 28.06.2017. (iii) The opinion expressed by the Central Member in so far as holding that the term ‘vessel’ (appearing in item (ii) Under Column (3) against entry at Sl.No.9 of the above Notification), is not applicable to the applicant’s Case, is Confirmed. (iv) The Advance Ruling on the question framed by the applicant is pronounced as specified in Para 18 of the AAAR Order. AAAR/02/2018 Sep-2018 Download #
425 Haryana Pasco Motor LLP 1. Regarding time of receipt of goods so as to understand the time when credit shall be available? 2. Regarding the time of supply of goods vis-à-vis raising the tax invoice to actual supply of goods? HAR/HAAR/R/2018-19/11 Dated 30.08.18 Aug-2018 Download 97(2)(c) (d)
426 Tamil Nadu C.P.R. Mill Classification of ‘Cattle Feed in Cake Form’ and exemption if any TN/08/AAR/2018 Aug-2018 Download 97(2)(a)
427 Tamil Nadu Brakes India Private Limited What is the classification of products referred to as Disc Brakes Pads manufactured and supplied by the applicant. The Applicant is covered under SI.No. 170 of Schedule IV of Notification 1/2017 dated 28.06.2017- Integrated Tax (Rate) (hereinafter referred to as the GST Tariff Notification), i.e., under Tariff Heading 8708 attracting GST at 28% or under SI.No.182 B of Schedule III of the Rate Notification i.e., under Tariff Heading 6813 attracting GST Rate of 18%? TN/07/AAR/2018 Aug-2018 Download 97(2)(a)
428 Tamil Nadu Erode Manjal Vanigarkal Matrum Kidangu Urimaiyalargal Sangam Applicability of exemption notified in 11/2017Central Tax (Rate) dt.28.06.2017? TN/06/AAR/2018 Aug-2018 Download 97(2)(e)
429 Tamil Nadu Goodwill Industrial Canteen Clarification regarding applicable GST to the outdoor catering services rendered by them to their clients. TN/09/AAR/2018 Aug-2018 Download 97(2)(a)
430 Uttarakhand Eapro global limited Component of solar power generation system and nature of supply thereof, whether mixed or composite and rate of tax there on? 07/2018 Aug-2018 Download 97(2)(a) & (e)
431 Uttarakhand Vindhya Telelinks LTD Whether applicant is eligible for ITC of goods and services used for erection of infrastructure to which fibre cables are connected for leasing to Telecommunication operators? 06/2018 Aug-2018 Download 97(2)(d)
432 Madhya Pradesh Madhya Pradesh Paschim Kshetra Vidyut Vitran co.Ltd. O/o ChiF Financial Officer,Mppkvvcl,GPH Compound, Pologround,Indore (M.P.) 452003 Power distribution Whether clause (vi)(a) of Sr.No. 3 of table of Notification No 11/2017-Central Tax(Rate) dated the 28th June, 2017 is applicable on the works contract undertaken by it. And determination of liability to pay Tax. Order No. 11/2018 Aug-2018 Download 97(2)(b)
433 Madhya Pradesh Jabalpur Entertainment Complexes Pvt. Ltd. Khasara No. 36/4 Lower Ground Floor, Narmada Road, Jabalpur Madhya Pradesh, 482008 Multiplex, Mall, Food Court, SAM Retail, Rate of tax on Snack bar & Food Court Eligibalty, ITC Order No. 12/2018 Aug-2018 Download 97(2)(b)
434 Rajasthan M/S Chambal Fertilizers And Chemicals Limited, Kota(Raj) Determination of the liability to pay tax on any goods or services or both; The applicant seeks advance ruling over the applicability of Ocean freight Charges and System of double taxation with respect to import of raw materials of fertilizers. RAJ/AAR/2018-19/14 Aug-2018 Download 97(2) (e)
435 Rajasthan M/S PDCOR Limited, Jaipur(Raj) Classification of any goods or services or both; Applicability of a notification issued under the provisions of the Act ; determination of the liability to pay tax on any goods or services or both; Whether service provided by the applicant is correctly classified under SAC Code 9983. Whether JDA falls under the definition of Local Authority or Governmental Authority or Government Entity. Whether the services being provided by M/s PDCOR Ltd. in the said case are exempted from GST under the serial number 3 of CGST Notification No. 12/2017 Central Tax (Rate) dated 28th June 2017. RAJ/AAR/2018-19/13 Aug-2018 Download 97(2)(a) (b) & (e)
436 Maharashtra Drs Marine Services Private Limited “Whether GST is applicable on Reimbursement of salary on behalf of foreign entity.” GST-ARA- 23/2018-19/B- 99 Mumbai Aug-2018 Download 97 (2) (e)
437 Goa Automobile Corporation of Goa Ltd 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. GOA/GAAR/1 of 2017-18 Aug-2018 Download 97(2)(a)
438 Karnataka Coffee Day Global Limited Whether the applicant is entitled to pay GST @ 18% (CGST-9% and SGST-9%) and claim input tax credit? 21/2018, Aug-2018 Download 97(2)(a) (d)& (e)
439 Odisha IL&FS Education and Technology Services Ltd. Advance Ruling pronounced by the Odisha AAR is upheld. Appeal rejected. 01/ODISHA-AAAR/18-19 Aug-2018 Download 01/ODISHA-AAR/18-19
440 Andhra Pradesh Synthite Industries Taxability of Jobwork done for imported materials i.e TEA and re-exporting the same. AAR/AP/8(GST)/2018 Aug-2018 Download 97(2)(b)
441 Andhra Pradesh J Abdul Rawoof Khan & Brothers Determination of liability to pay tax, and whether the applicant is required to get registered or not? ( Applicant is involved in manufacturing of biris, annual turnover is less than 20 lakhs, applicant do not have inter-state outwars supply, asked clarification on liability of registration?) AAR/AP/9(GST)/2018 Aug-2018 Download 97(2)(e)
442 Maharashtra Signature International Foods India Private Limited Classification of following supplies in terms of Rate Notifications or Exemption Notifications issued under CGST/SGST/Integrated Tax Law. ‘Unleavened Flatbreads’ ‘Corn Chips, Corn Taco and Corn Taco Strips’ ‘Pancakes’; and ‘Pizza Base’. GST-ARA- 29/2018-19/B- 91 Mumbai Aug-2018 Download 97 (2) (a) & (b)
443 Maharashtra Sodexo Food Solutions India Private Limited Whether catering services which involve operating and managing the canteens / cafeteria of the customers, provided to corporate customers qualify as services provided by a restaurant, eating joint including mess, canteen with a GST rate of 5% as per entry 7(i) of the Schedule under Notification 11/2017 ( as amended vide Notification 46/2017) ? Whether retail services of cooking and serving food and beverages by canteens, cafeteria, etc, provided by the canteen / cafeteria to the employees or visitors (belonging to the customer) qualify as services provided by a restaurant, eating joint including mess, canteen with a GST rate of 5% as per entry 7(i) of the Schedule under Notification 11/2017 (as amended vide Notification 46/2017) ? GST-ARA- 46/2017-18/B- 90 Mumbai Aug-2018 Download 97 (2) (b)
444 Maharashtra Sampada Caterers Proprietor Mrs. Sampada Santosh Hedaoo Whether the supply of services by M/s. Sampada Caterers to the members of VCA Recreation Club for supply of food and drinks by M/s. Sampada Caterers in the Restaurant and bar/permit room of VCA Recreation Club fall under the ambit of Restaurant service and the Notification No. 46/2017 Central Tax (Rate) dated 14th Nov, 2017 effective from 15th Nov, 2017 be applicable for the above mentioned Services or the said services fall under outdoor Catering Service as both these services now attract different rate of Tax ? GST-ARA- 45/2018-19/B- 97 Mumbai Aug-2018 Download 97 (2) (b)
445 Maharashtra Magarpatta Club And Resorts Pvt Ltd Can the supply of food services in the restaurant by the applicant within its premises to the employees and guests of SEZ units be treated as supply to SEZ units or not ? Can supply of services in the hotel accommodation provided by hotel to the “employees and guests of SEZ units “can be treated as supply to SEZ units or not ? Whether the supply of food for consumption by hotel, eating house or restaurant away from restaurant eating house premises in the designated area of another company, for the employees and guests of the another company be treated as outdoor catering or canteen service ? GST-ARA- 39/2018-19/B- 95 Mumba Aug-2018 Download 97 (2) (b) & (e)
446 Maharashtra ICA Pidilite Private Limited What does the phrase "Put-up in sets" & "Presented together" as used in Section note 1 of Section VII, note 3 of Section VI and General note to Ch. 32 means, Does it meant, physically together and supplied as one commodity at one price consisting of 2 or more ingredients of desired proportion such that if mixed together for obtaining the desired product. OR Invoiced together though separately packed and supplied as different commodities at different prices but in desired proportion as intended to be mixed together for obtaining the desired product. GST-ARA- 42/2018-19/B- 96 Mumbai Aug-2018 Download 97 (2) (a)
447 Maharashtra Gurudev Siddha Peeth Does service involving nurturing, nursing and maintenance of flowers, fruits including coconut trees, greeneries, lawns etc agreed to be supplied by a contractor to the Applicant Trust, having its ashram establishment for yoga studies and spiritual practices in village Ganeshpuri, District Thane give rise to any incidence of tax under the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 GST-ARA- 35/2018-19/B- 93 Mumbai Aug-2018 Download 97 (2) (e) & (f)
448 Punjab KPH Dream Cricket Pvt. Ltd. Whether free tickets given as ‘Complimentary Tickets’ falls within the definition of supply under CGST Act, 2017 and thus, whether the applicant is required to pay GST on such free tickets? Whether the applicant is eligible to claim Input Tax Credit in respect of complimentary tickets? AAR/GST/PB/02 Aug-2018 Download 97(2)(d)& (e)
449 Rajasthan M/S Smita Gupta (Viney Irrigation) Jaipur(Raj) Classification of any goods or services or both; Whether the laterals such as clamps, bends, tee, coupler ,bush which form part of an Sprinkler System or Drip Irrigation System shall form part iof Entry No. 195B of schedule II of Notification No. 01/2017 dated 28.06.2017 and will it be taxed at 12% RAJ/AAR/2018-19/12 Aug-2018 Download 97(2)(e)
450 Rajasthan M/S Tag Solar System, Jaipur(Raj) Determination of the liability to pay tax on any goods or services or both; Whether Supply, Commissioning, Installation and maintenance of Solar Water Pumping System would attract 5% GST and if such transaction is Work Contract. Further, if the applicant can raise sepertae bills for Supply of goods and Supply of Services. RAJ/AAR/2018-19/11 Aug-2018 Download 97(2)(e)
451 Bihar Tata projects Ltd. Whether services covered under Sl. No.3(v)(a) of notification No.20/2017-CT(R) Dated 22.08.2017 and What is The Rate of GST Applicable for the Project? AR(B)-01/2017-18 Aug-2018 Download 97(2)(b) & (e)
452 Bihar Al-Khair Co-operative Credit Society ltd. Whether consideration represented by way of Borrowing cost received from members top whom loan was sanctioned amounts to taxable supply? AR(B)-01/2017-18 Aug-2018 Download 97(2)(a)
453 Haryana United Mining Corporation 1. What shall be the classification of service provided by the State of Haryana to the party in accordance with Notification No.11/2017-CT(R) dated 28.06.17 read with annexure attached to it? 2. Whether the said service can be classified under chapter number 9973 specifically under service code 997337 as “Licensing services for the right to use minerals including its exploration and evaluation” or as any other service under the said chapter? 3. What shall be the rate of GST on given services provided by State of Haryana to the party for which royalty is being paid? HAR/HAAR/R/2018-19/05 Dated 14.08.18 Aug-2018 Download 97(2)(a) (b)
454 Maharashtra Uttara Impex Private Limited Engaged in trading of various poultry feed products. In the course of its business the products namely DL Methionine, Bicarbonate, Phytase, Betaine, Monodicalcium, Tryptophan, UT Vit 50, Threonine, Lysine and Creamino are imported by the applicant. Applicant submits the said products are feed supplements for consumption as poultry feed only and are not capable of being used for any other use. As per the contention of the applicant, above products are feed supplements for poultry and therefore covered under entry Sr. No. 102 of exemption notification issued under GST. classification of our products under GST regime GST-ARA- 23/2018-19/B- 88 Mumbai Aug-2018 Download 97 (2) (a)
455 Maharashtra Silgan Dispensing Systems India Private Limited Whether on transfer of machines & moulds (being "capital goods"), from the premises of the job-worker to another job-worker, which were originally received by said job-worker under the erstwhile Central Excise Act, 1944 will constitute as "supply" under GST. GST-ARA- 26/2018-19/B- 89 Mumbai Aug-2018 Download 97 (2) (e)
456 Karnataka Emerge Vocational Skills Private Limited Whether the services provided by the applicant in affiliation to specified universities and providing degree courses to students under related curriculums are exempt from Goods and Services Tax vide entry no. 66 of the Notification No.12/2017-CT dated 28.06.2017? 20/2018, Aug-2018 Download 97(2) (b)
457 Punjab Evergreen Publication (India) Ltd. Lab manuals generally for class 6th to 12th printed by printing / publishing industry as prescribed by education boards and written by author(s), whether is tax free product falling under heading 4901 attract nil duty? AAR/GST/PB/01 Aug-2018 Download 97(2)(a)
458 Madhya Pradesh Indian Institute of Management Indore,Prabandh Shikhar, Rau Pithampur Road, Indore (M.P.) 453556 Education Institute Whether the course Executive Post Graduate Programme in Managment. After enactment of IIM Act 2017 notified with from 31-01-2018 is exempted from GST Order No. 10/2018 Dated Aug-2018 Download 97(2)(b)
459 Maharashtra Mrs. Vishakhar Prashant Bhave Micro Instruments Whether the “Commission” received by the Applicant in convertible Foreign Exchange for rendering services as an "Intermediary” between an exporter abroad receiving such services and an Indian importer of an Equipment, is an "export of service” 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? If the answer to the Q. (i) is in the negative, whether the impugned supply of service forming an integral part of the cross-border sale/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, if so, at what rate? GST-ARA- 23/2018-19/B- 87 Mumbai Aug-2018 Download 97 (2) (e)
460 Rajasthan M/S Forbes Facility Services Private Limited, Jaipur(Raj) Determination of the liability to pay tax on any goods or services or both; Whether clarification F.No. 354/03/2018 dated 08.01.2018 is also applicable to "Industrial Canteen". RAJ/AAR/2018-19/10 Aug-2018 Download 97(2)(e)
461 Maharashtra M/s. Aditya Birla Retail Ltd. In respect of point (i) of Prayer to the grounds of Appeal, the Appellate Authority did not find any infirmity with the ruling given by Authority for Advance Ruling in this behalf for Question No. 1 posed before them.In respect of point (ii) of Prayer to the grounds of Appeal, the appellate authority held that the use or words ‘VALUE’,‘CHOICE’ or‘SUPERIOR’ on the proposed packing, without altering the surrounding environment to take advantage of brand ‘MORE’, would be construed as ‘brand name’ for the purpose of Exemption Notification. MAH/AAAR/SS-RJ/05/2018-19 Aug-2018 Download GST-ARA-13/2017/B
462 Telangana Maheshwari Stone Supplying Co The Rulings paased by the AAR is modified in the case of applicant to the extent as specified in the para 32 of the AAAR Order. AAAR/01/2018 Aug-2018 Download TSSR 02/2018
463 Karnataka Maini Precision Products Ltd “Whether the ‘Parts of Fuel Injection Pumps’ are classifiable under Tariff Heading 8413 91 90? Whether the applicable entry in Notification )1/ 2017 – Integrated Tax (Rate), is 453 of Schedule III, for parts of fuel injection pumps, attracting a levy of 18%? 19/2018 Aug-2018 Download 97(2)(a) & (b)
464 Karnataka The Nursery Men Cooperative Society Whether landscaping and gardening work for government departments like BBMP, KSRTC, etc, through works contract attracts GST from this society? 18/2018 Aug-2018 Download 97(2)(e)
465 Karnataka V PAC Cartoons India Pvt Limited The applicant is desirous of knowing the GST rate applicable on the finished goods “Pallets and Box Pallets” to enable him to levy and collect the correct rate of applicable GST 17/2018 Aug-2018 Download 97(2)(e)
466 Maharashtra M/S. Spaceage Syntex Pvt Ltd Whether GST is applicable on Sale and / or Purchase of DFIA licenses? GST-ARA- 13/2018-19/B- 86 Mumba Aug-2018 Download 97 (2) (e)
467 Maharashtra Bajaj Finance Limited Whether the “Electric Overhead Traveling Grab Crane (EOT Grab Crane)" to be supplied by the applicant to the buyer for use in the waste-to-energy project is covered under Sl. No 234 of Schedule I of Notification 1/2017 dated 28.06.2018- IGST (Rate) as 'Renewable energy devices and parts for the manufacture of waste to energy plants/devices', attracting 5% levy. If the answer to the above is negative, whether the activity of collecting penal interest by the Applicant would amount to a taxable supply under the GST regime? GST-ARA- 22/2018-19/B- 85 Mumbai Aug-2018 Download 97 (2) (b)
468 Maharashtra Bajaj Finance Limited Whether the Bounce Charges collected by the Applicant should be treated as a supply under the GST regime? GST-ARA- 21/2018-19/B- 84 Mumbai Aug-2018 Download 97 (2) (g)
469 Maharashtra M/s. CMS Info Systems Ltd. The Appellate Authority held that, as the law now stands, Input Tax Credit is not available to CMS Info Systems Limited on purchase of motor vehicles i.e. cash carry vans, which are purchased and used for cash management business and supplied post usage as scrap. MAH/AAAR/SS-RJ/04/2018-19 Aug-2018 Download GST-ARA-08/2017/B-11
470 Maharashtra M/S Monrovia Leasing And Finance Pvt. Ltd. Whether the whole (Sheep/Goat) animal carcass in its natural shape in frozen state in different weight and size packed in LDPE bags without mentioning the weight and one or two such LDPE bags further packed in HDPE bags being supplied to Army by applicant against tender shall qualify as product put up in “unit container”. Whether the products as mentioned in query 1 shall be taxable under GST as per entry no. 4 of schedule II of the Notification no. 1/2017-Integrated Tax (Rate) dated 28th June 2017 up to 14th November 2017 and thereafter as per entry no.1 of schedule I of the Notification No. 43/2017-Integrated Tax (Rate) dated 14th November 2017 or fall under exemption list as per entry no 10 of Notification No. 2/2017-Integrated Tax (Rate) New Delhi dated 28th June 2017 up to 14th November 2017 and thereafter as per entry no. 9 of the Notification No. 44/2017-Integrated Tax (Rate) dated 14th November 2017 GST-ARA- 20/2018-19/B- 83 Mumbai Aug-2018 Download 97 (2) (a)
471 Maharashtra M/s. Kansai Nerolac Paints Ltd. The Appellate Authority held that the accumulated credit by way of Krishi Kalyan Cess (KKC) as appeared in the Service tax return of Input Service Distributor (ISD) on June 30, 2017 which is carried forward in the electronic credit ledger maintained by the Appellant under CGST Act 2017, shall not be allowed to be taken as admissible input tax credit. Accordingly the order of AAR stands confirmed in terms of the above order. MAH/AAAR/SS-RJ/03/2018-19 Aug-2018 Download GST-ARA-18/2017/B-25
472 Andhra Pradesh The KCP Limited Admissibility of Input Tax Credit of tax paid on inputs/ input services Used in manufacturing cement which is in turn used for setting up a Silo, and other bought out items used for setting up a Silo. Classification of royalty paid in respect of Mining lease 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’. AAR/AP/05(GST)/2018 Aug-2018 Download 97(2)(d)
473 Maharashtra M/s. Hafele India Pvt. Ltd. The appellate authority confirmed the ruling pronounced by the Authority for Advance Ruling holding that Caesarstone imported by the Applicant is to be classified under HSN code 6810. MAH/AAAR/SS-RJ/02/2018-19 Aug-2018 Download GST-ARA-10/2017/B-13
474 Maharashtra The Banking Codes And Standards Board Of India Whether GST is liable to be paid on the contribution made by Members towards “Annual Membership Fees and registration fees” to the Corups Fund of BCSBI and recurring expenditure being incurred. GST-ARA-24 /2017-18/B- 82 Mumbai Aug-2018 Download 97 (2) (e) & (f)
475 Rajasthan M/S Kei Industries Limited, Bhiwadi, Alwar(Raj) Applicability of a notification issued under the provisions of the Act ; Whether the power cables supplied by the applicant would be covered under the scope of Sl. No.1 of Notification 03/2017-CT. RAJ/AAR/2018-19/09 Aug-2018 Download 97(2)(b)
476 West Bengal Garuda Power Pvt Ltd Whether supply of goods and on-site services to customers in SEZ area to any SEZ unit or SEZ developer is zero rated supply 14/WBAAR/2018-19 Aug-2018 Download 97(2)(e)
477 Gujarat GUJ/GAAAR/ APPEAL/2018/3 Confirmed the ruling given by the AAR holding that the supply of services by the appellant is covered under Sr. 7(v) of Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017, as amended, issued under the Central Goods and Services Tax Act, 2017 and Notification No. 11/2017-State Tax (Rate) dated 30.06.2017, as amended, issued under the Gujarat Goods and Services Tax Act, 2017, attracting Goods and Service Tax @ 18% (CGST 9% + SGST 9%) and reject the appeal filed by M/s. Rashmi Hospitality Services Private Limited. GUJ/GAAAR/ APPEAL/2018/3 Jul-2018 Download GUJ/GAAR/R/2018/8
478 Maharashtra Lear Automotive India Private Limited Whether amortized value of the tool received on FOC basis from the customer is required to be included in the value of finished goods manufactured and supplied by the applicant to the customer? NO.GST-ARA- 19/2018-19/B- 80 Mumbai Jul-2018 Download 97(2) (c)
479 Maharashtra Mukand Limited Whether the “Electric Overhead Traveling Grab Crane (EOT Grab Crane)" to be supplied by the applicant to the buyer for use in the waste-to-energy project is covered under Sl. No 234 of Schedule I of Notification 1/2017 dated 28.06.2018- IGST (Rate) as 'Renewable energy devices and parts for the manufacture of waste to energy plants/devices', attracting 5% levy. NO.GST-ARA- 18/2018-19/B- 77 Mumbai Jul-2018 Download 97(2) (b)
480 Tamil Nadu Veeram Natural Products Classification of Aluminum foil disposable container TN/04/AAR/2018 Jul-2018 Download 97(2)(a)
481 Tamil Nadu Dr.Dathu Rao Memorial Charitable Trust Whether liable to pay GST for materials purchased and construction services availed, as they fall under exempted category? TN/03/AAR/2018 Jul-2018 Download 97(2)(e)
482 Karnataka Rajarathnam‟s Jewels a) Whether mere deposit of diamond with safe vaults acknowledged by Electronic Vault Receipts (EVR) would be treated as supply for the purpose of levy of GST? b) Whether conversion of EVR (representing receipt for diamonds deposited) into e-Units (securities) would be treated as supply liable to GST? c) Whether e-Units would be treated as securities and thereby transaction in e-Units would remain out of scope of the levy under GST? d) Whether the derivative contracts in e-Unit and settlement thereof would be treated as transaction in securities and thereby would remain out of scope of the levy under GST? e) Whether conversion of e-Units into diamonds would be treated as supply liable to GST? KAR ADRG 16 / 2018 Jul-2018 Download 97(2) (e)
483 Karnataka Columbia Asia Hospitals Private Limited Whether the activities performed by the employees at the corporate office in the course of or in relation to employment such as accounting, other administrative and IT system maintenance for the units located in the other states as well i.e. distinct persons as per Section 25(4) of the Central Goods and Services Tax Act, 2017 (CGST Act) shall be treated as supply as per Entry 2 of Schedule I of the CGST Act or it shall not be treated as supply of services as per Entry 1 of Schedule III of the CGST Act? KAR ADRG 15 / 2018 Jul-2018 Download 97(2)(e)
484 Karnataka Opta Cabs Private Limited Whether the money paid by the customer to the driver of the cab for the services of the trip is liable to GST and whether the applicant company is liable to pay GST on this amount KAR ADRG 14 / 2018 Jul-2018 Download 97(2)(a)
485 Karnataka Coffee Day Global Limited Whether supply of non-alcoholic beverages to SEZ units using coffee vending machines is in the nature of zero rated supply as defined under Section 16 of the IGST Act 2017 ? KAR ADRG 13 / 2018 Jul-2018 Download 97(2)(a)(b)(d)
486 Maharashtra Sabre Travel Network India Pvt Ltd Whether the marketing promotion and distribution services (hereinafter referred to as the "Said Services") provided by Sabre India to Subre APAC would be subject to tax under the CGST Act 2017 and the Maharashtra GST Act 2017 (Hereinafter referred to as "Said Tax Acts") or would remain excluded under the said Acts as the said activities qualify as export of service in accordance to Section 2(6) of the Integrated GST Act 2017 read with the said Tax Acts?" NO.GST-ARA- 08/2018-19/B- 76 Mumbai Jul-2018 Download 97(2) (e)
487 Maharashtra Jotun India Private Limited Whether the supply of goods which are moved from a place located outside taxable territory and are delivered at a place outside taxable territory, would be liable to tax in India under section 7(5)(a) of IGST Act? If answer to (a) is yes, whether the recipient of the goods i.e. person liable to pay consideration, be eligible to avail the input tax credit of the said goods? NO.GST-ARA- 24/2018-19/B- 75 Mumbai Jul-2018 Download 97(2)(d) & (e)
488 Telangana Gowra Ventures Pvt Ltd. 1. Whether in the facts and circumstances the pooling of land by way of amalgamation of the separate parcels viz Land 1 and Land 2 as described in the “Statement of relevant facts” would constitute a supply under the Central GST Act, 2017 and SGST Act, 2017 ? 2. Whether in the facts and circumstances construction activity undertaken by the Company, with respect to the share belonging to the Partners (as described in the "Statement of relevant facts”) would be treated a Supply of Service under the Central and State GST Act? 3. Whether in the facts and circumstances, the recovery of construction cost by the Company from the “Partners” would be the transaction value for purpose of Section 15 of the Central and State GST Act to be valued in accordance with Sec 15 read with Rule 30 of the CGST Rules 2017 and SGST Rules 2017? 4. Whether in the facts and circumstances the vesting of the constructed portion upon the "Partners", would independently constitute a supply besides the supply on account of recovery of construction cost as aforesaid by the Company? TSAAR/Order No.11 Jul-2018 Download 97(2)(g) & (C)
489 West Bengal Sika India Private Limited The AAAR modified the ruling rendered by the AAR to the extent of classification of goods dealt in by the applicant and the appeal succeeded. 03/WBAAAR/Appeal/2018 Jul-2018 Download 01/WBAAR/2018-19
490 Madhya Pradesh Ashok Kumar Patel Applicability of the notification number F-A-3-08-2018-1-V (43), DATED 24-4-2018 issued under MPGST Act/Rules on "unmanufactured tobacco" nuder CTH 2401. 07/2018 Jul-2018 Download 97(2)(a)
491 Maharashtra Emco Limited The question/ issue before Your Honor is whether GST is leviable on the transportation charges levied by the Applicant on PGCIL? In case the GST is payable, what would be the rate of GST to be charged on such charges? NO.GST-ARA- 46/2018-19/B- 119 Mumbai dated 25.09.2018 Jul-2018 Download 97(2)(e)
492 Maharashtra Hifield AG Chem (India) Private Limited Whether products containing Amino acid (Protein Hydroslyate/ Fulvic acid/ Seaweed /Humic Acid/ Potassium Humate which are generated from vegetable/animal origin required to be classified under Chapter 3101 of HSN? Whether Plant Growth Regulators are different than that of plant growth promoters? Whether Micronutrients will fall under Chapter Heading 38 or 28/29? Whether the products containing elements of Nitrogen, Phosphorous or Potassium, shall be classified under any of the heading of Chapter 3102, 3103,3104 respectively ? NO.GST-ARA- 27/2018-19/B- 72 Mumbai Jul-2018 Download 97(2)(a) & (b)
493 West Bengal Switcing Avo Electro Power Limited The AAAR did not find any infirmity in the ruling rendered by the AAR and the appeal failed. 04/WBAAAR/Appeal/2018 Jul-2018 Download 03/WBAAR/2017-18
494 West Bengal Global Reach Education Services Private Limited The AAAR is in conformity with the ruling rendered by the AAR and the appeal failed. 01/WBAAAR/Appeal/2018 Jul-2018 Download GST-ARA-15/2017-18/B-30
495 West Bengal Vesuvius India Ltd Whether the activities the Applicant intends to undertake are supply of goods or services. If so, how the time of supply is to be determined 13/WBAAR/2018-19 Jul-2018 Download 97(2)(c )&(g)
496 West Bengal East Hooghly Polyplast Pvtb Ltd Whether tarpaulins made of HDPE woven fabrics are classifiable under HSN 6306 12/WBAAR/2018-19 Jul-2018 Download does not apply
497 Madhya Pradesh Spentex Industries Ltd. Specify the complete procedure for S.No.1 & explanation 1 of the Notification No.48/2017-Central Tax dated 18.10.2017 for supplies by DTA to Advance Authorisation Holder? Specify the applicability of foreign Trade Policy 2015-2020 Mid Term review and specify procedure for procuring goods from DTA against Advance Authorization. 06/2018 Jul-2018 Download Rejected
498 Maharashtra The Maharashtra Rajya Sahakri Sang Maryadit Pune The Maharashtra Rajya Sahakari Sangh Ltd. conducts education and training programmers through its 13 co-operative training centres and 33 district co-operative boards by charging fees to participants. Maharashtra Rajya Sahakari Sangh Ltd., is not profit making body and doing this activity as statutory requirement of Maharashtra Co-operative Societies Act,1960. Therefore, it is requested to exempt GST to Maharashtra Rajya Sahakari Sangh Ltd. NO.GST-ARA- 11/2018-19/B- 70 Mumbai Jul-2018 Download 97(2)(a) & (e)
499 Maharashtra A S Moloobhoy Private Limited The Applicant requests this Hon'ble Authority to decide as to whether the supply of goods [as listed in Annexure I-A of this ARA application] is classifiable as “Parts of goods of headings 8901, 8902, 8904, 8905, 8906, 897” under entry 252 of Schedule 1 of GST Notification No. 01/2017-CT(R) dated 28th June, 2017 as amended and liable to GST @ 5% (CGST-2.5% and SGST-2.5%) or IGST @ 5% or not. NO.GST-ARA- 14/2018-19/B- 71 Mumbai Jul-2018 Download 97(2) (a) &(e
500 Maharashtra M.U.N. Agro Industries Pvt. Ltd. Whether our product or goods fall under chapter tariff heading 0204 and exemption given to this tariff item vide Notification No. 02/2017 – Central Tax (Rate) dated 28/06/2017 is available to us or not ? We are supplying meat in HDPE gunny Bag. Whether it is treated as unit container or not? NO.GST-ARA- 17/2018-19/B- 68 Mumbai Jul-2018 Download 97(2)(a), & (b)
501 Haryana YKK India Pvt. Ltd i. Whether the Applicant is eligible to take input tax credit on: a. GST charged by the Contractor for hiring of buses for transportation of employees? b. GST charged by the Contractor for hiring of cars for transportation of employees? ii. Whether the restriction on ‘Rent a Cab’ service specified in Section 17(5)(b)(iii) is applicable to input tax credit on:- a. GST charged by the Contractor for hiring of buses for transportation of employees? b.GST charged by the Contractor for hiring of cars for transportation of employees? HAR/HAAR/R/2018-19/04 Dated 11.07.18 Jul-2018 Download 97(2) (d)
502 Maharashtra Compo Advice India Private Limited Our product is known as Disc Brake Pads “DBP" is made up of High Capacity Friction Material, both Fibers and Minerals and separately rivet on to Brake Assembly of Motor Vehicles. NO.GST-ARA- 44/2018-19/B- 117 Mumbai dated 17.09.2018 Jul-2018 Download 97(2)(a) & (b)
503 Maharashtra Mazagon Dock Shipbuilders Limited Whether the expression “Parts of goods of headings 8901, 8902, 8904, 8905, 8906, 8907” in entry number 252 of the schedule 1 of the Notification No 01/2017-Integrated Tax (Rate) covers specific list of goods attached herewith (Refer Annexure B)? Also, what will be the rate of tax for the specific list of inputs raw materials, parts and consumables etc., purchased or imported for use in manufacture of warship? What procedure is required to be followed with Vendors if rate of tax applicable is as per entry no. 252 of the Schedule I. If the rate of tax applicable to all or any of these items is 5% and if the vendor has charged higher rate of tax, whether the Company would be eligible for input tax credit at 5% or the actual tax paid to the Vendors? NO.GST-ARA- 28/2017-18/B- 64 Mumbai Jul-2018 Download 97(2) (a) (b) &(d)
504 Maharashtra Shree Construction What Tax rate to be charged by the sub-contractor to main contractor on Works Contract Services ( WCS) pertaining to railways original works contract? Whether to charge tax rate of 12% GST or 18% GST? NO.GST-ARA- 09/2018-19/B- 65 Mumbai Jul-2018 Download 97(2)(a) (b) & (d)
505 Maharashtra North American Coal Corporation India Private limited Whether liquidated damages that may be awarded to the Applicant by the International Chamber of Commerce (“ICC”) qualifies as a ‘supply’ under the Goods and Services Tax law, thereby attracting the levy of GST? If the answer to Question No. 1 is in the affirmative, what should be the time of supply, that is to say, the point of time in which NACC’s liability to pay GST arises ? If the answer to Question No. 1 is in the affirmative, what should be the value of supply on which GST is payable, that is to say, whether the Applicant is liable to pay GST on amount of liquidated damages claimed and awarded to the Applicant under the arbitral award or the amount which is actually received by the Applicant after conclusion of the matter before the final Appellate authority. NO.GST-ARA- 07/2018-19/B- 63 Mumbai Jul-2018 Download 97(2)(a), (c) & (e)
506 Maharashtra Platina Business Management Private Limited Export of consultancy service to Foreign Company and Amount received 100% in foreign currency through Bank GST is applicable or not ? NO.GST-ARA- 50/2018-19/B- 78 Mumbai Jul-2018 Download 97(2)(a)
507 Maharashtra Membrane Filters(I) Pvt Ltd “What is the rate & HSN code of GST applicable (after it's introduction from 1st July 2017) when Extracting water from tube well, passing it through treatment plant of removing unwanted contaminants like Iron from ground water and eventually lifting it to overhead tank (in short the scheme) runs on solar power.” Membrane Filters(I) Pvt Ltd Jul-2018 Download 97(2)(a) (b) (c) &(d)
508 Maharashtra Ismail Ahamad Soofi Whether the catering services provided by the Applicant under B2B Model and B2C Model are to be classified as canteen/restaurant services under Entry. No. 7(i) of the Notification No. 11/2017 dated 28th June 2017 as amended by the Notification No. 46/2017- Central Tax (Rate) dated 14th November 2017 or as outdoor catering services under Entry. No 7(v) of the said Notification? NO.GST-ARA- 05/2018-19/B- 61 Mumbai Jul-2018 Download 97(2)(a), & (b)
509 Maharashtra Vservglobal Private Limited The Applicant Vserv request this Hon'ble Authority to decide as to whether the aforesaid services proposed to be rendered qualify as 'Zero Rated Supply in terms of Section 16 of the Integrated Goods & Service Tax Act, 2017 or not. NO.GST-ARA- 03/2018-19/B- 59 Mumbai Jul-2018 Download 97(2)(a)
510 West Bengal Assistant Commissioner, CGST & CX, Tollygunge Division, Kolkata South Commissionerate The AAAR modified the Ruling by adding the sentence "No input tax credit, however, would be available for supply of goods / services at Zero Value." at the end of the second paragraph of the ruling pronounced by the AAR 05/WBAAAR/2018-2019 Jul-2018 Download 07/WBAAR/2018-2019
511 West Bengal Mega Flex Plastics Ltd Whether PP Leno Bags are classifiable under Tariff Head 6305 33 00 09/WBAAR/2018-19 Jul-2018 Download 97 (2) (a)
512 West Bengal M D Mohta Classification of supply of 'Rakhi 08/WBAAR/2018-19 Jul-2018 Download 97(2)(a)
513 Madhya Pradesh KPH Dream Cricket Pvt Ltd. Whether free tickets given as ‘complimentary tickets’ falls within the definition of supply under the CGST ACT, and whether applicant is liable to pay GST on such free tickets? Whether applicant is eligible to claim ITC in r/o complimentary tickets? 05/2018 Jul-2018 Download 97(2)(a) & (d)
514 Andhra Pradesh Amaravathi Metro Rail Corporation Limited Whether M/S Amaravathi Metro Rail Corporation Limited, GSTIN: 37AANCA9264G1Z8, is a Government authority as per the Notification No. 12/2017 of Central Tax ( Rate), dt::28th June 2017, read with Notification No. 32/2017 of Central Tax (Rate), dt: 13th October 2017. Whether the consultancy services for preparation of transport studies such as comprehensive mobility plan, transit oriented development plan, NMT plan and consultancy services of transaction advisors/preparation of DPRs comes within the purview of the functions of Municipality under article 243W read with Twelfth Schedule to the constitution of India, to fall within the purview of the aforesaid exemption notification AAR/AP/07(GST)/2018 Jul-2018 Download 97(2)(b)
515 Maharashtra JSW Energy Limited The processing undertaken by a person on the goods belonging to another registered person qualifies as job work even if it amounts to manufacture provided all the requirements under the CGST/MGST Act in this behalf, are met with. The transaction between the Appellant and M/s JSL does not qualify for Job Work under Section 2(68) and Section 143 of the said Acts. MAH/AAAR/SS-RJ/01/2018-19 Jul-2018 Download GST-ARA-05/2017/B- 08
516 Telangana Manjira Machine Builders (P) Ltd Is the concessional tax rate of 5% as given under Notification No. 47/2017 dated 14.11.2017 is applicable only for Interstate sales i.e., on IGST or also applicable for sales within the state i.e., on SGST & CGST. If this concessional tax rate of 5% is applicable for both Interstate and within the state sales, then can we avail the Input tax credit (ITC) for the raw materials used for these supplies. TSAAR Order No. 7/2018 Jul-2018 Download 97(2) (b) & (d)
517 Telangana Madhucon Sugar and Power Industries Ltd Whether HSN Code 2207 covers both “denatured Ethyl alcohol and other spirits” (Not fit for human consumption) and “Un-denatured alcohol” (Fit for human consumption). If Un-denatured ethyl alcohol of any strength of percentage or higher by volume i.e., ENA/RS being sold by them for potable application to State Distilleries & Beverages / Manufacturers, in turn who is making liquor for human consumption shall be covered under GST? or it is out of the purview of GST?, If covered under GST what is the rate of duty to be charged by them? If Un-denatured alcohol is not under purview of GST, i.e., ENA/RS sold by them for potable purpose to State distilleries and beverages used for human consumption, what is their obligation and eligibility of Input credit taken on materials/ consumables? TSAAR Order No. 6/2018 Jul-2018 Download 97(2) (a) (d) & (g)
518 Telangana Lyophilization Systems India Private Limited The rate of tax applicable as on 15.11.2017 on the Lyophilizers- Machinery for the plant which is being cleared under chapter heading 8419 TSAAR Order No. 5/2018 Jul-2018 Download 97(2) (e)
519 Rajasthan RFE Solar Pvt Ltd. Whether contract for erection, procurement and commissioning of solar power plant shall be classified as supply of goods or supply of services; Clarification sought on Classification and Rate of Taxes for the same. Raj/AAR/2018-19/08 Jul-2018 Download 97(2)(a) & (e)
520 Rajasthan Jaimin Engineering Pvt Ltd. Whether applicant is required to be registered? Raj/AAR/2018-19/07 Jul-2018 Download 97(2)(f)
521 Madhya Pradesh Arpijay Fabricators Pvt. Ltd. Classify supply of goods or supply of services; Classify appropriate rate of supply of goods or supply of services. 04/2018 Jun-2018 Download 97(2)(a) & (e)
522 Karnataka Ultratech Cement Limited Whether the amount paid to dealer towards ‘rate difference’ post supply can be considered for the purpose of arriving at the ‘transaction value’ in terms of Section 15 of the Central Goods and Service Act’2017 ?”.But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their letter dated 29-05-.2018 12/ 2018 Jun-2018 Download 97(2)(e)
523 Karnataka Zenith Controls and Sytems Private limited Applicability of GST for slump sale and also GST applicability on the stock which is part of slump sale. But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their letter dated 17.04.2018 11/ 2018 Jun-2018 Download 97(2)(e)(g)
524 Karnataka H&M Hennes & Mauritz India Pvt. Ltd. Whether the auxiliary services provided by H&M Hennes & Mauritz India Private Limited to Plus Trading Far East Limited, Hong Kong in terms of Auxiliary Services Agreement dated 19th January 2015 (effective from 01 February 2015) qualify as Export of Services under Section 2(6) of the Integrated Goods and Service Tax Act’ 2017 (‘IGST Act’) and hence be treated as zero rated supplies in terms of Section 16 of the IGST Act? 10/ 2018 Jun-2018 Download 97(2)(e)
525 Karnataka United Breweries Limited Whether beer bearing brand/s owned by M/s United Breweries Limited (Brand Owner/UBL) manufactured by Contract Brewing Units (CBUs) out of the raw materials, packaging materials and other input materials procured by it and accounted by it and thereafter selling such beer to various parties under its invoicing would be considered as supply of services and whether GST is payable by the CBUs on the profit earned out of such manufacturing activity? Whether GST is payable by the Brand owner on the “Surplus Profit” transferred by the CBU to the Brand Owner out of such manufacturing activity? 9/2018 Jun-2018 Download 97(2)(e)
526 Maharashtra Ultratech Cement Limited Whether the amount paid to dealers towards “rate difference” after effecting the supply of goods by the applicant to aforesaid dealers can be considered for the purpose of arriving at the ‘transaction value’ in terms of Section 15 of the CGST Act? ARA- 34/2017-18/B- 56 Mumbai Jun-2018 Download 97(2)(e)
527 Tamil Nadu Fichtner Consulting Engineers (I) Pvt Ltd. Determination of liability of tax for inter-state supply and the charge of GST (IGST or CGST & SGST); i.e. Charging IGST treating the place of supply as outside Tamil Nadu since the project site is in the state of Jharkhand( where the mine/end user is located) as per Sec12(3) of IGST Act Charging SGST and CGST, treating place of supply as Tamil Nadu since the drawings are delivered to the client at their Chennai Office in Tamil Nadu. TN/02/AAR/2018 Jun-2018 Download 97(2)(d)
528 Tamil Nadu Anabond Limited Classification of Polysulphide Sealant TN/01/AAR/2018 Jun-2018 Download 97(2)(a)
529 Andhra Pradesh NSL Mining Resources India Private Limited 1) Whether Excise duty , CVD and SAD paid on Capital Goods purchased prior to July 1st July 2017 on which CENVAT credit has not been claimed earlier, can be claimed U/s 140(2) of the CGST Act, 2017 in the absence of registration under Central Excise Act? 2)Whether VAT paid on Capital Goods purchased prior to July 1st 2017 on which Input Tax Credit has not been claimed earlier, can be claimed U/s 140(2) of the Andhra Pradesh GST Act,2017? AAR/AP/04(GST)/2018 Jun-2018 Download 97(2)(d)
530 Maharashtra IL&FS Education and Technology Services Ltd. The present Advance Ruling Application is for determining applicability of Entry No. 72 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 read with Entry No. 72 of Notification No. 12/2017-State Tax (Rate) dated 29.06.2017 to the services provided by the Applicant under the ICT @ School Project. ARA- 48/2017-18/B-55 Jun-2018 Download 97(2)(b) & (e)
531 Rajasthan Rara Udhyog, Jaipur(Raj) Applicability of a notification issued under the provisions of this Act.? Determination of the liability to pay tax on any goods or services or both? RAJ/AAR/2018-19/06 Jun-2018 Download 97(2)(b) & (e)
532 Madhya Pradesh Swati Dubey Classify the supply of services of constructions; Clarify the applicable rate of CGST/SGST on the above services. 03/2018/AAR/R-28/26 Jun-2018 Download 97(2)(a) & (e)
533 Madhya Pradesh Egis India Consulting Engineers Pvt. Ltd. Applicability of a notification issued under the provisions of the Act; i.e. Eligibility of exemption of GST in r/o Consulting Services provided to assist the State/Urban Local Bodies, in implementation of Atal Mission for Rejuvenation and Urban Transformation (AMRUT) and Pradhan Mantri Awas Yojna (PMAY) in light of Notification No.12/2017-CT(Rate) dated 28.06.2017 as amended by Notification No.2/2018-CT(Rate) dated 25.01.2018 Notification No.FA-3-42/201711/V(53) dated 30.06.2017 02/2018 Jun-2018 Download 97(2)(b)
534 Maharashtra Taraltec Solutions Private Limited 1. Classification of goods (i.e Reactor used in Hand Pump for water disinfection) 2. GST Rate Applicability on reactor machine which is used in Hand Pump for water disinfection?" ARA- 47/2017-18/B- 54 Jun-2018 Download 97(2)(a)
535 Haryana Oscar Security & Fire Service, The applicant M/s Oscar Security & Fire Service is providing Man power services to Hospital cum General Medical College and State University (Education Institutions). The question is whether all medical education institutions and State Universities are not liable to pay GST as per Sr. No. 66 Heading 9992 in notification no. 12/2017- Central Tax (Rate)dated 28.06.2017. HAR/HAAR/R/2018-19/01 Dated 20.06.18 Jun-2018 Download 97(2) (b)
536 Maharashtra Visvesvaraya National Institute Of Technology Whether Rate of Tax on Pure services (excluding works contract service or other composite supplies involving supply of any goods) received by applicant from Service Providers is NIL as per Entry No 3 of Notification No. 12/2017- Central Tax (Rate) dated 28th June , 2017 ? GST-ARA- 45/2017-18/B- 52 Jun-2018 Download 97(2)(b) & (e)
537 Odisha IL&FS Education and Technology Services Ltd Applicability of entry No.72 of Notification No.12/2017 dated 28.06.2017 read with entry No.72 of Notification SRO No.306/2017-Finance department to the services provided by the applicant under the ICT@School project. 01/ODISHA-AAR/18-19 Jun-2018 Download 97(2)(b)
538 Rajasthan Habufa Meubelen B.V.(Indian Liaison Office), Jaipur(Raj) Whether the reimbursement of expenses and salary paid by head office to liaison office established in India is liable to GST as supply of service, when no consideration for any service is charged/paid? Whether the applicant is required to get registered under GST ? If it is assumed that the reimbursement of expenses and salary claimed by liaison office is a consideration towards service, then what will be place of service? RAJ/AAR/2018-19/05 Jun-2018 Download 97(2)(e) (f) & (g)
539 Rajasthan Rhizo Organic, Hanumangarh (Raj) Whether Bio Fertilizer covered under the definition of organic manure (HSN 3101) and what is the rate of GST applicable on Bio Fertilizer if it is not covered under (HSN 3101)? RAJ/AAR/2018-19/04 Jun-2018 Download 97(2)(a)
540 Maharashtra Shandong Heavy Industry India Pvt. Ltd Whether the classification of Marine Diesel Engine falling under TSH 8408 of Customs Tariff Act, 1975 as adopted to GST attracting 28% of IGST (14% CGST + 14% SGST) as per Schedule IV (Sr. No. 115) of Notification No. 01/2017 - Central GST (Rate) dated 28.06.2017 is correct or not? ARA- 44/2017-18/B- 51 Jun-2018 Download 97(2)(a) & (b)
541 Maharashtra Sanghvi Movers Limited whether movement of tyre mounted cranes or crawler cranes from one GST registered office of SML to another registered office of SML for further supply on hire charges to customers would be treated as “taxable supply” under GST law or whether GST would not be leviable on the said movement and when a tyre-mounted crane or crawler crane is moved from one GST registered office of SML to another registered office of SML only for upkeepment and maintenance purpose, without any further supply to unrelated customers, whether such movement of crane would be treated as “taxable supply” under the GST law or can it be said that it would not tantamount to “supply” as per the clarification issued by the CBEC vide Circular No. 21/ 21/ 2017 – CGST read with Circular No. 1/ 1/ 2017 – IGST? if GST is payable on the aforesaid transaction, whether the recipient office of SML duly registered under GST receiving such cranes for further supply on hire charges would be eligible to avail input tax credit of GST charged? If the transaction stated above in question 1 is liable to tax, whether GST would be payable only on the movement of tyre-mounted cranes being goods on wheels or GST would also be payable on movement of both types of cranes (i.e. tyre-mounted cranes and crawler cranes)? What should be the value under section 15 of the Central Goods and Services Tax Act, 2017 (CGST Act) and the rules made thereunder for discharging applicable GST on movement of cranes from one GST registered office to another registered office in case the said movement is considered to be a taxable supply? ARA- 43/2017-18/B- 50 Jun-2018 Download 97(2)(c) (d) (e) & (g)
542 Maharashtra Shri Sham Caterers Whether the food and beverages served at the time of parties within the premises of the club is liable to tax at CGST 205% + SGST 205%. If not what is the rate of tax? ARA- 42/2017-18/B- 49 Jun-2018 Download 97(2) (e)
543 Maharashtra Shrimad Rajchandra Adhyatmik Satsang Sadhana Kendra Whether the applicant which is a charitable trust with the main object of advancement of religion, spirituality or yoga can be said to be in business so as to attract the provisions of CGST Act, 2017 and MGST Act, 2017? Whether liable to registration under the provisions of CGST &MGST ? The applicant in terms of the definition in Section 2(17) of the CGSTAct 2017 and option provision of MGST Act 2017? Whether the sale of spiritual products can be said to be supply under Section 7 of the CGSTAct, 2017 and equivalent provision of the MGST Act, 2017 so as to attract GST?? ARA- 41/2017-18/B- 48 Jun-2018 Download 97(2)(e) (f) & (g)
544 Maharashtra PepsiCo (India) Holdings Pvt Ltd Whether the product Sting – Caffeinated Beverage (Energy Drink) containing 72 mg per serve (250 ml) of caffeine is classifiable under Tariff Item 2202 91 00 (Sl No. 24A of Schedule – III) as “Other Non-Alcoholic Beverage” or under Sub-heading 2202 10 (Sl. No. 12 of Schedule-IV) as “All goods [including aerated waters], containing added sugar or other sweetening matter or flavoured” of the rate schedule of Notification No. 01/2017 – integrated Tax (Rate) dated 28.06.2017, read with the Corrigendum dated 27.07.2017?” ARA- 40/2017-18/B- 47 Jun-2018 Download 97(2)(a) & (e)
545 Maharashtra Precision Automation and Robotics India Limited Whether the activity of supply and installation of ‘car parking system’ as ‘works contract’ as defined in Section 2(119) of the CGST Act? ARA- 39/2017-18/B- 46 Mumbai Jun-2018 Download 97(2)(a)
546 Rajasthan Sardar Mal Gold Storage & Ice Factory, Jaipur (Raj) Whether all the goods as listed in the application are covered under the definition of agriculture produce as per Notification No.11/2017-CT(R) dated 28.06.2017; and No.12/2017-CT(R) dated 28.06.2017? RAJ/AAR/2018-19/03 Jun-2018 Download 97(2)(b)
547 Andhra Pradesh Jayalakshmi Tobacco Company 1) Will GST applicable on sale of tobacco leaves received from farmers made by Commission Agent in an auction and his turnover is less than Rs.20 lakhs. 2) In case, there is GST in the above situation, who has to pay the tax? 3)Will reverse charge provisions applicable for tobacco leaves or not? 4)Who has to pay GST when commission agent sell the tobacco leaves received from trader in an auction? Can commission agent collect GST from buyers and pay or not AAR/AP/03(GST)/2018 Jun-2018 Download 97(2) (e)
548 Andhra Pradesh Agarwal Industries Private Limited Rate of GST on Energy G premium Oil? AAR/AP/06A(GST)/2018 Jun-2018 Download 97(2)(e)
549 Andhra Pradesh Indian Cotton Solutions.Com Private Limited, Whether they can utilize /refund the ITC which is readily available in GST Portal, for the vehicles purchased by them for the purpose of their core business activity?” AAR/AP/06(GST)/2018 Jun-2018 Download 97(2)(d)
550 Maharashtra HP India Sales Private Limited Classification of ElectroInk supplied along with consumables under GST; and Determination of time and value of supply of ElectroInk with consumables under the indigo press Contract? ARA- 38/2017-18/B- 45 Mumbai Jun-2018 Download 97(2)(a) & (c)
551 Chhattisgarh Utility Powertech Ltd Whether the applicant is required to charge IGST or CGST and SGST on the manpower supply services provided to M/s NTPC BHEL Power projects Pvt. Ltd. (NBPPL) Mannavaram in Andhra Pradesh. Whether such transaction will be categorized as an intrastate or interstate transaction. If the applicant charge IGST on such transaction, considering the transaction as interstate, will the IGST charged, be available as Input Tax Credit to M/s NBPPL against their output tax liability subject to Section 17(5). STC/AAR/02/2018 Jun-2018 Download 97(2)(e), (d) & (g)
552 Chhattisgarh VNR Seeds Pvt. Ltd., Raipur Regarding entitlement of Input Tax Credit on the packing material (used for packaging seeds while making exempted supply of seeds to own branches and to other purchases) STC/AAR/01/2018 Jun-2018 Download 97(2)(d)
553 Madhya Pradesh Sasan Power Limited Whether applicant is entitled to carry forward the accumulated CENVAT Credit u/sec.140 of the GST Act? Whether the accumulated CENVAT Credit so carry forward, not being credit availed under the GST regime is required to be adjusted / restricted in the manner prescribed under Rule 42 and 43 of the CGST Rules? 01/2018/AAR/R-28/26 Jun-2018 Download Rejected
554 Maharashtra IMS Proschool Pvt Ltd Whether educational courses offered by the Applicant which have been approved by National Skill Development Corporation (hereinafter referred to as “NSDC”) would be construed as in relation to National Skill Development Programme implemented by NSDC? And in continuation of the same their further query is that whether they are eligible for exemption from GST as per Serial No. 69 of Notification No. 12/2017 Central tax (Rate) dated 28th June 2017 and if so, in respect of which services being provided by them would they be eligible for exemption under Sr.No. 69 of the above said Notification? ARA-37/2017-18/B-44 Mumbai Jun-2018 Download 97(2)(b) & (e)
555 Maharashtra Dinesh Kumar Agrawal Whether transportation charges received by the applicant are liable to GST, especially when the applicant is not a goods transport agency (GTA)”? ARA- 36/2017-18/B- 43 Mumbai Jun-2018 Download 97(2)(a) (b) & (c)
556 Haryana BC Examinations and English Services India Pvt. Ltd Whether all the activities involved in the exam support services constitute a mixed supply or a composite supply? What will be rate of GST applicable on these exam support services? What is the place of supply of these exam support services rendered by the Applicant BCKU? HAR/HAAR/R/2017-18/11 Jun-2018 Download 97(2)(e)
557 Haryana Gitwako Farms (India) Pvt. Ltd. Meat of Sheep or goat, frozen and packed in LDPE/HDPE bags having varied weight and quantity printed/labelled on such pickings, whether could be held to be packed in unit containers? HAR/HAAR/R/2017-18/10 Jun-2018 Download 97(2)(a) & (b)
558 Telangana M/s. Macro Media Digital Imaging Private Limited (i) Whether the printed advertisement materials classifiable as supply of goods? (ii) If yes, whether it is classifiable under chapter heading 4911 of first schedule to Customs Tariff Act, 1975? TSAAR Order No. 4/2018 May-2018 Download 97(2)(a)
559 Telangana M/s. Nagarjuna Agro Chemicals Private Limited Classification of―Agricultural Soil testing Minilab and its Reagent Refills. TSAAR Order No. 3/2018 May-2018 Download 97(2)(a)
560 West Bengal M/s. GKB Lens Pvt Ltd The applicant supplies goods to his branches in other states. Whether such supplies can be valued in terms of the second proviso to rule 28 of the CGST Rules, 2017. 07/WBAAR/2018-19 May-2018 Download 97(2)(c)
561 West Bengal M/s. Photo Products Company Pvt Ltd The applicant is printing content provided by the customers. Classification of the nature of the activity and tariff head required 06/WBAAR/2018-19 May-2018 Download 97(2)(a)
562 Kerala Saraswathi Metal Industries Clarification on the rate of tax in respect of marine propeller, rudder set, stern tube set, propeller shaft and M.S. Shaft for couplings which are used as parts of fishing vessels CT/5496/18-C3 May-2018 Download 97(2)(a)
563 Kerala Gopal Gireesh,Veena Chemicals Clarification on the rate of tax in respect of certain commodities falling under HSN Code 90213100 which are implants for joint replacements CT/4683/2018-C3 May-2018 Download 97(2) (a)
564 Kerala JJ Fabrics Clarification regarding classification of carry bags made of polypropylene non-woven fabrics CT/5492/18-C3 May-2018 Download 97(2) (a)
565 Uttarakhand IT Development Agency (ITDA), Govt. of Uttrakhand, Dehradun Whether the services or material procured by ITDA from Govt./Govt. Authority is exempt from GST. 03/2018-19 May-2018 Download 97(2)(e)
566 Maharashtra Nipro India Corporation Private Limited "Whether on facts and circumstances of the case, the input tax credit of tax paid on costs proposed to be incurred in relation to activities mentioned in Annexure 4 can be treated as 'admissible under the Central Goods and Services Tax Act, 2017 ('CGST Act, 2017')?" ARA- 33/2017-18/B- 41 May-2018 Download 97(2)(d)
567 West Bengal M/s. IAC Electricals Pvt Ltd The applicant supplies overhead power transmission line hardware and accessories. Whether he is liable to pay tax on transportation and allied services relating to delivery of the materials. 05/WBAAR/2018-19 May-2018 Download 97(2)(a) & (e)
568 Maharashtra Mosaic India Pvt. Ltd. "Whether on facts and circumstances of the case, the input tax credit of tax paid on costs proposed to be incurred in relation to activities mentioned in Annexure 4 can be treated as 'admissible under the Central Goods and Services Tax Act, 2017 ('CGST Act, 2017')?" ARA- 32/2017-18/B- 40 May-2018 Download 97(2)(d)
569 Maharashtra A.W. Faber-Castell (India) Pvt. Ltd. Whether the product of the applicant i.e. “Modelling dough’ will be covered under Chapter 34 or Chapter 95 under the Customs Tariff Act, 1975. ARA- 31/2017-18/B- 39 Mumbai May-2018 Download 97(2)(a) & (e)
570 Maharashtra Nutan Warehousing Company Private Limited Whether Exemption provided in serial no. 54 to Notification No. 12/2017? ARA- 30/2017-18/B- 38 Mumbai, May-2018 Download 97(2)(b)
571 Maharashtra Zaver Shankarlal Bhanushali Is GST applicable on the compensation for alternate accommodation to be paid to me (the tenant of the old building) by the developer/owner? Is GST applicable on the compensation for alternate accommodation / damages for delayed handover of possession of the new premises to be paid to me (the tenant of the old building) by the developer / owner? ARA- 29/2017-18/B- 37 Mumbai May-2018 Download 97(2) (g)
572 Maharashtra BASF India Limited 1. The Applicant will be purchasing the goods from its overseas related party situated abroad based on purchase order received from its customers. While the goods are in transit, the goods will be sold by the Applicant to its customers before the goods are entered for customs clearance in India. Whether IGST will be leviable on such sale effected by the Applicant to customers who are known to them at the time of placing order on the overseas party? 2. Whether input tax credit will have to be reversed, to the extent of inputs, input services and common input services used by the Applicant, in case the above transaction is not subjected to the levy of IGST by treating the same as an exempt supply for the purpose of Section 17 of the CGST Act? ARA- 27/2017-18/B- 36 May-2018 Download 97(2)(d) & (e)
573 Maharashtra Jotun India Private Limited Whether marine paints supplied by the applicant, would be considered to be a part of ship and accordingly be then classified under Sl No. 252 of Schedule I of Notification No. 1/2017 of Central Tax (Rates) dated June, 28, 2017? ARA- 29/2017-18/B- 35 Mumbai May-2018 Download 97(2)(g)
574 Maharashtra CMI FPE Limited Admissibility of ITC of tax paid or deemed to have been paid ? ARA- 25/2017-18/B- 34 Mumbai May-2018 Download 97(2)(d)
575 Gujarat R.B. Construction Company M/s. R.B. Construction Co. (GSTIN 24AADFR42887MZS) is not entitled, under sub-sections (3) and (6) of Section 140 of the CGST Act, 2017 and the GGST Act, 2017 to avail input tax credit. In respect of that part of supply made by M/s. R.B. Construction Co., wherein time of supply is on or after the appointed date, Goods and Services Tax is required to be paid. GUJ/GAAAR/ APPEAL/2018/1 May-2018 Download GUJ/GAAR/ 2017-18/03
576 Rajasthan M/s TP AJMER DISTRIBUTION LIMITED ) Whether TPADL is eligible to avail the exemption from levy of GST under Entry No. 25 of Notification 12/2017-Central Tax (Rate) dated 28.06.2017 bearing description 'Transmission or distribution of electricity by an electricity transmission or distribution utility' with respect to the non-tariff charges recovered from its customers? (ii) Whether TPADL is liable to pay tax on the aforesaid recovery made from its customer? RAJ/AAR/2018-19/02 May-2018 Download 97(2)(b)(e)&(g)
577 West Bengal M/s. EMC Ltd. The applicant supplies works contract service, involving supply of materials as well as services like erection of towers and commissioning of transmission lines. Whether applicant is liable to pay tax on transportation and allied services relating to delivery of the materials. 04/WBAAR/2018-19 May-2018 Download 97(2)(a) & (e)
578 Andhra Pradesh M/s C R Enterprises Whether the supplies made to SRI HARI KOTA HIGH ALTITUDE RANGE ( SHAR),/ SATISH DHAWAN SPACE CENTRE, located at Sri Hari Kota, Andhra Pradesh, are eligible for concessional rate of tax as per the notifications 45/2017 (Central Tax – Rate), dated 14th November 2017, and 47/2017 ( Integrated Tax-Rate), dated 14th November 2017 AAR/AP/05(GST)/2018 May-2018 Download 97(2) (b)
579 Maharashtra M&I Materials India Private Limited Classification of ‘MIDEL eN1204-rapeseed oil based Dielectric transformer Fluids’ and ‘MIDEL eN1215- Soya oil based Dielectric transformer Fluids’. ARA- 23/2017-18/B- 31 Mumbai May-2018 Download 97(2)(a)
580 Andhra Pradesh M/s Dinesh Kumar Agrawal Various issues on errection of solar power generating system; Applicability of Notification.No. 01/2017, Entry : 234 AAR/AP/03(GST)/2018, May-2018 Download 97(2) (b)
581 Gujarat National Dairy Development Board By virtue of tripartite agreement between NDDB, State Government & Unions, whether the arrangement between NDDB and Unions would be considered as supply between ‘related persons’ in accordance with Schedule 1 of the Central Goods & Service Tax Act, 2017? Assuming answer to above point is affirmative, whether the applicant would be required to determine value of activities undertaken by them in accordance with Section 15(5) of CGST Act, 2017 read with Rule 28 of the CGST Rules, 2017? GUJ/GAAR/R/2018/1 May-2018 Download 97(2) (c)
582 Maharashtra Maharashtra State Power Generation Company Limited Whether GST is applicable on Liquidated Damages in case of Type 1 i.e. Operation & Maintenance activities or Type 2 i.e. Construction of new power plants or renovation of old plants Oris applicable in both cases? Classification and Tax Rate ? Whether ITC is admissible on LD ? ARA- 15/2017-18/B-30 , Mumbai, May-2018 Download ARA- 15/2017-18/B-30 , Mumbai, dt. 08.05.2018
583 Maharashtra Khilari Infrastructure Private Limited Determination of GST leviable on operation and maintenance work order given by Municipal Corporations. Admissibility of ITC of tax paid or deemed to have been paid; Determination of the liability to pay tax on any goods or services or both. ARA- 04/2017-18/B-28 , Mumbai May-2018 Download 97(2)(d) & (e)
584 Maharashtra Merit Hospitality Services Pvt Ltd The company is registered as “Outdoor Caterers” under the GST Act. It was also registered in the same category under service tax regime The company is engaged in the business of supply, by way of and as a part of and in any other manner whatsoever of goods, being food and any other article for human consumption or drink. Whether the activity be called as canteen activity and applicable rate of 5% be charged on bills ? Whether the party is running canteen activity or restaurant activity in SEZ area; if liable to tax; and the applicable rate of tax ? GST-ARA- 22/2017-18/B- 29 Mumbai, May-2018 Download 97(2)(b)
585 Haryana EPCOS India Pvt. Ltd. Whether the product power bank which is used to charge portable devices can be classified under heading 8504 – having description “Electrical Transformers, Static converters (For Example, Rectifiers) And Inductors? HAR/HAAR/R/2017-18/9 May-2018 Download 97(2)(a)
586 Uttarakhand M/s Bahl Paper Mills Ltd., 5 KM Stone, Aliganj Road, Kashipur, Uttarakhand a) Whether under Reverse Charge Mechanism, IGST should be paid by the importer on ocean freight in case of CIF basis contract, when service provider and service recipient both are outside the territory of India. (b) If point no. answer is yes, then what will be the supporting document for importer under RCM to take the credit of IGST paid on ocean freight under CIF basis contract (c) Whether credit will be available in GST of office fixtures & furniture, A.C. plant & sanitary fittings on' newly constructed building on its own account for furtherance of business and accounting entry is capitalized in books of account 03/2018-19 May-2018 Download 97(2)(b) (d) & (e)
587 West Bengal M/s. Sreepati Ranjan Gope &Sons Classification and Rate of Tax when maintenance of railways tracks is done by them by providing contractor’s labour only in cases where the Railways supply materials free of cost and when maintenance of railways tracks is done by them by providing, both, contractor’s material and labour. 03/WBAAR/2018-19 May-2018 Download 97(2)(a)
588 Rajasthan M/s Tata Projects Limited-SUCG Consortium, Sun Tower, 2nd Floor, SB-158A, Gandhi Nagar Turn, Tonk Road, Jaipur-302004 (i) The nature of Services whether covered under Sl. No.3(VI)(a) of Notification No.11/2017-CT(R) dated 28.06.2017 amended with Notification No.24/2017- CT(R) dated 21.09.2017 and further amended with Notification No.31/2017- CT(R) dated 13.10.2017 ? (ii) What is the Rate of GST applicable for the project ? (iii) If applicable rate of GST @ 12%, what is the rate of GST applicable on subcontractors leg ? RAJ/AAR/2018-19/0 Apr-2018 Download 97(2)(b) & (e)
589 Haryana Paras Motor Industries Whether the activity of fabrication & fitting and mounting of bus bodies on the chassis supplied by the other party is a job work (SAC 9988 or contract of sale of bus body HSN CODE 8707? HAR/HAAR/R/2017-18/8 Apr-2018 Download 97(2)(a)
590 Karnataka M/s Manipal Academy for Higher Education, i. Whether collections made by the applicant under Manipal Arogya Suraksha Scheme from public on behalf of the insurance companies are liable to levy of tax considering the fact that the same are made merely as a collecting agent and the applicant is not engaged in provision of services ? 08 Apr-2018 Download 97(2)(g)
591 Karnataka M/s Manipal Academy for Higher Education, i. Whether the amount recovered from post graduate course candidates as compensation on certain contingencies, is liable to GST in the hands of