S.N. State Applicant Name Question Order No. Dated PDF Section/SGST ACT
1 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 DATED 10.06.2019 Jun-0000 Download "97(2) (b) "
2 Andhra Pradesh M/s. Deccan Tobacco Company
1.What is the rate of GST applicable on tobacco leaves procured at tobacco auction platforms or directly from farmers, which are cured and dried by farmers themselves?

2.What will be the applicable rate of tax if the applicant purchases tobacco leaves form other dealers who have purchased them from farmers, for the purpose of trading?

3.What will be the applicable rate of tax if the applicant segregates the tobacco into grades depending upon their size (width), colour /shade, length, texture of the leaf etc., and sells such graded tobacco leaf?

4.What will be the applicable rate of tax if the tobacco leaves are butted and sold to other dealers?

5.What is the applicable rate of tax if the applicant gets the tobacco leaves re-dried without getting them threshed and sold them?

6.What will be the applicable rate of tax if the applicant gets the tobacco leaves threshed and re-dried?

7.What will be the applicable rate of tax if the applicant gets the tobacco threshed and re-dried on job work basis at others’ premises and then sells such threshed and re-dried tobacco leaves to others?
AAR No. 36/AP/GST/2019 dated:24.10.2019 Oct-2109 Download "97(2)(a) & (b) "
3 West Bengal TRIVENI ENGICONS PVT LTD

Whether the supply being undertaken by the applicant  for construction of new railway siding at Jhanjra Area of ECL against order received from M/s. RITES Ltd is covered under the definition of works contract as defined in clause (119) of section 2 of the GST Act and what will be the rate of tax on such supply.

14/WBAAR/2022-23 Dec-2023 Download 97(2)(a)&(b)
4 West Bengal WEST BENGAL AGRO INDUSTRIES CORPORATION LIMITED

Whether the applicant is required to issue tax invoice to State Government Department/ Directorate on the contract value as determined by the department where the applicant is working as “Project Implementing Agency”?

15/WBAAR/2022-23 Dec-2023 Download 97(2)(e)&(g)
5 West Bengal JAYESH POPAT

Whether the transaction of transfer of business by the applicant shall be treated as a supply of services and would be covered under Serial No. 2 of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017.

16/WBAAR/2022-23 Dec-2023 Download 97(2)(a)(b)(e)&(g)
6 West Bengal PURPLE DISTRIBUTORS PVT LTD

Whether the work being undertaken by the applicant as a sub-contractor for conversion of Short Welded Rails (“SWR”) to Long Welded Rails (“LWR”) by Flash Butt Welding process on the railway tracks would fall under Heading 9954 or 9988 and what would be the rate of tax of such supply.

17/WBAAR/2022-23 Dec-2023 Download 97(2)(a)
7 West Bengal SNEHADOR SOCIAL & HEALTH CARE SUPPORT LLP

Whether the services rendered by the applicant for health care to senior citizens at their door step comes under exemption category and what will be the classification of such services.

18/WBAAR/2022-23 Dec-2023 Download 97(2)(a)
8 West Bengal EDEN REAL ESTATES PRIVATE LIMITED

Whether the services provided by the applicant for right to use of car parking would be treated as a composite supply when the services is supplied along with sale of under constructed apartments and whether such supply shall be treated as Non-GST supply if the same is supplied after issuance of completion certificate of the apartments.

19/WBAAR/2022-23 Dec-2023 Download 97(2)(a)&(e)
9 Uttar Pradesh M/s Indian Thermit Corporation Limited

Whether the activities undertaken by the Applicant for the Indian Railways are classified under Entry 3(v)(a) of Notification No. 8/2017-Integrated Tax (Rate) dated 28.06.2017 and the benefit of concessional rate of GST of 12% can be availed in respect of the said supply?

UP ADRG-10/2022 Aug-2023 Download 97(2)(a)&(b)
10 Tamil Nadu M/s EMS Cocos

Whether the dried coconuts (shelled or peeled) used for human consumption shall be classified under Chapter 8, HSN 0801, on which rate of tax is 'NIL'.

TN/37/AAR/2022 Apr-2023 Download 97(2)(a)
11 Karnataka M/s. Criyagen Agri & Biotech Private Limited

What is the HSN Code & GST rate applicable to our new product by name Bio-Phosphate?

KAR ADRG 16/2023 Apr-2023 Download 97(2)(a)
12 Karnataka M/s. Nagabhushana Narayana

"a. Whether the applicant is liable to be registered in Karnataka under KGST/CGST Act 2017?

KAR ADRG 17/2023 Apr-2023 Download 97(2)(e) and (f)
13 Karnataka M/s.Ragu Packaging

b.Whether applicant is required to pay tax on renting of commercial building?"

KAR ADRG 18/2023 Apr-2023 Download 97(2)(a)
14 Karnataka M/s. Chinnapuri Silks

Whether the subsidy received from the Central / State Government to be excluded from the value for the purpose of arriving at the GST liability

KAR ADRG 15/2023 Apr-2023 Download 98(2)
15 Gujarat M/s. Ridhi Enterprise
  1. Whether the food and beverages prepared and supplied by the Applicant to its customers whether consumed in the restaurant or by way of takeaway qualifies as ‘restaurant services’ and is classifiable under SAC ‘996331: Services provided by restaurants, cafes and similar eating facilities including takeaway services, room services and door delivery of food’ leviable to GST @ 5% with no input tax credit as per Sr. No. 7(ii) of Notification No.11/2017 - Central Tax (Rate) dated June 28, 2017, read with Sr. No. 7(ii) of Notification No.11/2017 – State Tax (Rate) dated June 30, 2017?

        2.Whether the readily available food and beverages (not prepared in the restaurant) sold over the counter by the Applicant to the customer whether consumed in the restaurant or by way of takeaway qualifies as ‘restaurant services’ classifiable under SAC ‘996331: Services provided by restaurants, cafes and similar eating facilities including takeaway services, room services and door delivery of food’ leviable to GST @ 5% with no input tax credit as per Sr. No. 7(ii) of Notification No.11/2017 - Central Tax (Rate) dated June 28, 2017, read with Sr. No. 7(ii) of Notification No.11/2017 – State Tax (Rate) dated June 30, 2017?

GUJ/GAAR/R/2022/51 Apr-2023 Download 97(2)(a) (b)(d)
16 Gujarat M/s. AIA Engineering Limited

(i) Whether GST is applicable on the amount representing the employee’s portion of canteen charges recovered/collected by the applicant from its employees and paid to the canteen service provider on behalf of the employee.

(ii) Whether the Company is eligible to take the input tax credit for the GST charged by the canteen service provider for the canteen services for its employees where the canteen facility is mandatory in terms of section 46 of the Factories Act, 1948.

GUJ/GAAR/R/2023/12 Mar-2023 Download (d)(e)
17 Gujarat Yogendra Bansidhar Bhatt

1. Is GST applicable on land or any developed plot ?

2. If GST is applicable for both construction of individual bungalow and on proportionate share to common amenities ?

3. How much GST paid by Vaibhav Corporation P Ltd for construction of following plot of Diamond Bungalow. Where builder has different GST policies applied for different members of Diamond Bungalows.  The total sales consideration was invlusive of GST ie 12% of sales consideration [2/3 value of GST on sales consideration)

4. How much Builder has paid for GST proportionate to common amenities for all Diamond Bungalow plot where we are supposed to pay 25 lacs as GST ?

5. Is there any scam for GST payment by the Builer in the era of discrepancy in amount received for different plots where builder are supposed to pay GST for both consutruction and against the payment for common amenesties ?

GUJ/GAAR/R/2023/13 Mar-2023 Download (a)(b)(e)(g)
18 Gujarat M/s. Cadila Pharmaceuticals Ltd

i) Whether the subsidized deduction made by the applicant from the employees who are availing food in the factory/corporate office would be considered as a ‘supply’ under the provisions of section 7 of the CGST Act, 2017 and the GGST Act, 2017?

(ii) If yes, whether GST is applicable on the amount deducted from the salaries of its employees?

(iii) If yes, on what portion GST will be applicable ie amount paid by the applicant to the canteen service provider or only on the amount recovered from the employees?

(iv) Whether ITC of GST charged by the canteen service provider would be eligible for availment to the applicant?

GUJ/GAAR/R/2023/14 Mar-2023 Download (c)(d)(e)(g)
19 Gujarat M/s. Kedaram Trade Centre

(i) Whether one time premium received by the applicant on allotment of completed building would be treated as taxable supply or not?

(ii) In case the supply is treated as taxable supply, what will be the applicable rate of tax.

GUJ/GAAR/R/2023/15 Mar-2023 Download (a) (e)(g)
20 Gujarat Kalepsh Dineshbhai Patel

(i) Application of GST exemption notification No. 12/2017 dated 28.6.2017.

(ii) Applicability of GST rate if any.

GUJ/GAAR/R/2023/16 Mar-2023 Download (a) (b)
21 Rajasthan M/s Airports Authority of India

The applicant is involved  business of operation, management and development of the airport question is raised that Whether the transfer of business by the Airport Authority of India to the M/s. Adani Jaipur International Airport Limited be treated as Supply u/s. 7 of the Central Goods and Service Tax Act, 2017 (“CGST”), viz-a-viz Rajasthan State Goods and Service Tax Act, 2017 (“RSGST”) ?

2. Whether the transfer of business by Airports Authority of India to M/s. Adani Jaipur International Airport Limited is treated as supply as going concern and covered in clause 4 of schedule II of CGST Act viz-a-viz RSGST?

3. Whether the transfer of business by M/s. Airports Authority of India to M/s. Adani Jaipur International Airport Limited is covered under the Entry No. 2of the exemption notification No 12/2017 – Central Tax (Rate) dated 28-06-2017 issued u/s Section 11 of CGST Act 2017?

4.  If the answer is negative, then whether GST is leviable on the transfer of  Existing assets (“RAB”), Aeronautical Assets, non-aeronautical assets and Capital work in progress by M/s. Airport Authority of India to the M/s. Adani Jaipur International Airport Limited?

5. Whether the aforesaid transfer of asset be treated as services and the classification for the same?

6. Whether the concession fees paid by M/s. Adani Jaipur International Airport Limited to M/s. Airports Authority of India be treated as consideration for transfer of business?

7. Whether GST is applicable on Monthly/Annual concession fees charged    by the Applicant on the M/s. Adani Jaipur International Airport Limited? If Yes, What rate?

8. Whether GST is leviable on the invoice raised by the Applicant for reimbursement of the salary/ staff cost on M/s. Adani Jaipur International Airport Limited?  If yes, at what rate ?

9. Whether GST is applicable on the reimbursement claimed of Municipal tax, Property Tax and Water Charges by the Applicant from M/s. Adani Jaipur International Airport Limited?  If yes, at what rate?

10. Whether any reversal is required in accordance with section 17 (2)/ (3) of  CGST Act viz-a-viz RGST Act?

RAJ/AAR/2022-23/25 Mar-2023 Download Section 97 (2) b, e, g
22 Rajasthan M/s Natani Precast

The applicant is incorporated with an intention to manufacture and supply Precast Manholes and Rises to various government and non government entities.The applicant raised the question that 1 whether the supply of precast manhole using the steel and cement within the scope of recipient is a supply of service of supply of goods? What should be appropriate classification of the same?

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

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

RAJ/AAR/2022-23/26 Mar-2023 Download Section 97 (2) a, g
23 Karnataka M/s. PICO2FEMTO Semiconductor Services Private Limited

a. Whether the transaction of transfer/sale of one of the independent running business divisions of the Applicant, namely, "business of providing / supplying of engineering services primarily relating to semi-conductor services" as a whole, along with all the assets and liabilities of the independent business division on a going concern basis, in terms of business transfer agreement dated 27.06.2022, entered into by the Applicant with M/s. Tessolve Semiconductor Private Limited, located at No.31/2, Phase-II, Electronic City, Bengaluru-560100, constitutes a transaction of "supply" under Section 7 of the CGST/SGST Acts?
b. If, the answer to the above question / point is in affirmative, whether the transaction constitutes supply of taxable goods or taxable services or both? And would be the time of supply, value of supply and rate of tax applicable to such supply?
c. If, the answer to the First and Second questions are in affirmative, whether the recipient i.e., the purchaser/transferee of the business as a whole is entitle to claim the credit of the "input tax" paid on the said transaction?
d. Whether the GST rate mentioned in Sl.No.2 of the Notification No.12/2017-Central Tax (Rate), dated 28th June, 2017 is applicable to the applicant?

KAR ADRG 12/2023 Mar-2023 Download 97(2)(b),(c ),(e ) and (g)
24 Karnataka M/s.CAE Flight Training (India) Private Limited

Whether the supply of the aircraft type rating training services to commercial pilots in accordance with the training curriculum approved by the Directorate General of Civil Aviation for obtaining the extension of aircraft type ratings on their existing licenses would be covered under Sl.No.66(a) of the Notification No.12/2017-Central Tax (Rate) dated 28-06-2017 and Sl.No.66(a) of the Notification No.A.NI.-2-843/XI-9(47)/17-U.P.Act-1-2017-Order-(10)-2017 dated 30-06-2017, and thereby, exempted from levy of Central Goods and Service Tax and Karnataka Goods and Service Tax.

KAR ADRG 13/2023 Mar-2023 Download 97(2)( e)
25 Karnataka M/s. Marubeni India Private Limited

"Whether the supply of goods from the Applicant to the overseas customer is taxable under GST as a zero rated supply or not?"

KAR ADRG 14/2023 Mar-2023 Download 97(2)(e )
26 Gujarat Manishaben Vipulbhai Sorathiya, [Trade name : Autotech]

What is the appropriate classification & rate of GST applicable on supply of PVC floor mats [Cars] under the CGST & SGST?

GUJ/GAAR/R/2023/10 Mar-2023 Download (a)
27 Gujarat M/s. JCP Agro Process P Ltd

(i) Whether for the purchase of raw tobacco from farmer [including naturally broken tobacco known as ‘tobacco leaves or tobacco bhukko’] is covered under reverse charge mechanism?

(ii) What would be the rate of tax in case of coating process is done on unmanufactured tobacco. If the applicant carried out the process of coating on the tobacco belonging to other person [job work basis] whether registered or otherwise.

GUJ/GAAR/R/2023/11 Mar-2023 Download (a)(b)
28 Gujarat M/s D.M. Net Technologies

Whether the services provided by the applicant in affiliation to/ partnered with Gujarat University and providing education for degree courses to students under specific curriculum as approved by the Gujrat University, for which degrees are awarded by the Gujarat University are exempt from GST vide Entry No. 66 of the Notification No. 12/ 2017- Central Tax (Rate) dated 28th June, 2017?

GUJ/GAAR/R/2023/06 Feb-2023 Download 97(2) a)(b)
29 Gujarat M/s. Vritika Trading Private Limited

Application has been Withdrawal

GUJ/GAAR/R/2023/07 Feb-2023 Download 97(2) a)(b)
30 Gujarat M/s. HRPL Restaurants Pvt. Ltd.

1. Whether supply of ice cream from any of the outlets of HRPL be considered as supply of ‘restaurant services’ or not?

2. If the supply is classified as ‘restaurant services’, what would be the applicable rate of tax thereon in accordance with notification No. 11/2017-CT(Rate) dtd 28.6.2017 [as amended from time to time]?

3. If not the restaurant services, supply of ice cream from any of the outlets of HRPL can be considered as supply of ice cream from ice cream parlour & chargeable to GST @ 18% ?

GUJ/GAAR/R/2023/08 Feb-2023 Download 97(2) a)(b)
31 Gujarat M/s. Cybernetix Automation Private Limited

Application has been Withdrawal

GUJ/GAAR/R/2023/09 Feb-2023 Download 97(2) a)(b)
32 Karnataka M/s. SATS Food Solutions India Private Limited

Applicable GST rates on their products?

KAR ADRG 11/2023 Feb-2023 Download 97(2) ( e)
33 Rajasthan M/s Vishwas Green Energy

Is GST applicable on government subsidy ? How to Generate GST including Subsidized invoices?

RAJ/AAR/2022-23/24 Feb-2023 Download 97(2)(c)
34 Karnataka M/s. Suez India Private Limited

a).    Whether the subsidized deduction made by the Applicant from the employees who are availing transportation services and/or canteen services within the factory would be considered as a "supply by the Applicant under the provisions of Section 7 of Central Goods and Service Tax Act, 2017 and Karnataka Goods and Service Tax Act, 2017.

b).   In case answer to question no. 1 is yes, Whether GST is applicable on the amount paid by the Applicant to the Service Providers or only on the amount recovered from the employees?

KAR ADRG 08/2023 Feb-2023 Download 97(2)( e)
35 Karnataka M/s. Chamundeshwari Electricity Supply Corporatio Limited

I.    Since the Government of Kamataka holds 99.99% of equity in the Corporation, whether the Corporation is considered as "Governmental Authority" or "Local Authority"?

ii.       Since the Corporation is fully owned by the Government of Karnataka and audited by the Comptroller and Auditor General of India, whether filing of Annual Return in Form CSTR-9 and Form GSTR-9C is exempt under the Second Proviso to Section 44 of the CGST and KGST Acts?

iii. Whether the Corporation is eligible to claim input tax credit on the inward supply of goods and services, which are capitalized in the books of accounts?

iv. Whether the Corporation is eligible to claim input tax credit on the inward supply of services against output taxable supplies of support and auxiliary services and other supply of taxable goods?

V.    Whether the Corporation is eligible to claim input tax credit (on inputs, input services and capital goods) proportionately on the taxable output supply of support services and goods (scrap etc.) as per the provisions of Rule 42 and 43 of the CGST and KGST Rules?

vi.      Whether the Corporation is eligible to claim taxes paid under RCM, as input tax credit?

vii.     Whether Additional Surcharge collected from Open Access Consumer as per sub section (4) of Section 42 of the Electricity Act, 2003, clause 8.5.4 of the Tariff Policy 2016. Clause 5.8.3 of the National Electricity Policy and Clause 11 (vii) of the KERC (Terms and Conditions for Open Access) Regulations, 2004, is taxable under the GST Acts 2

vii.      Whether "Wheeling and Banking Charges allowed by Commission (KERC) as 5% and 2% of the energy input into the distribution system by Open Access consumer is taxable under the GST Acts?

KAR ADRG 09/2023 Feb-2023 Download 97(2)(d) and ( e)
36 Karnataka M/s. Sri Lakshminarasimha Agro Products

 i.       Whether Notification No. 7/2022-Central Tax (Rate), dated 13-07-2022 applies to Coir-Pith Compost (HSN 53050040) mentioned in serial number 132-A of the Notification No.2/2017-Central Tax (Rate) dated 28-06-2017 as amended vide notification No.19/2018-Central Tax (Rate), dated 26-07-2018?

ii. The registered person sells coir-pith compost in 30 kg and above quantity bags with un-registered brand name "SURYA". In such cases, whether the registered person is liable to tax under the GST Acts?

iii.      If the coir-pith compost in 30kg and above quantity bags are sold without any label (in plain bags), whether would it attract GST?

iv.     If the registered person sells coir-pith compost in 25 kg and less pre-packed and labelled bags to nurseries who buys for consumption, whether in such cases GST is payable?

 v.   Whether the nurseries, who are un-registered dealers, come under the definition of "Institutional consumers"?

vi.     If the registered persons sells cor pith compost with 30Kg and above pre-packed and labelled bags to nurseries who buys for consumption, whether in such cases GST is payable?

vii.   Rule 3(b) of Legal Metrology (Packaged commodities) Rules, 2011, provides that the provisions of Chapter of that Rules shall not apply" to cement, fertilizers and agricultural farm produce sold in above 50 kg bags. Whether the coir-pith compost, which is also the bio fertilizer, sold by the registered person ells under this category and exempt from GST?

KAR ADRG 10/2023 Feb-2023 Download 97(2)(b) and ( e)
37 Karnataka Ms Rabia Khanum

Appellate Authority  reject the appeal filed by the Assistant Commissioner of Central Tax, Bangalore South Commissionerate and uphold the ruling given by the Authority for Advance Ruling in KAR ADRG 31/2022 dated 8th September 2022.

KAR/AAAR/02/2023 Feb-2023 Download KAR.ADRG 31/2022 dated 08-09-2022
38 Haryana M/s Dream Road Technologies

Whether GST Rate and HSN applicable to the monthly lease fees received from customers for leasing pre-owned Cars would be determined in accordance with serial no. 17 (vija) of Notification No. 11/2017-Central Tax (Rate) dated 28- 06-2017 read with Notification No. 08/2018-Central Tax (Rate) dated 25th January 2018 If not, then what would be said GST rate and HSN so applicable on the said transaction? Whether Compensation cess applicable to the monthly lease fees received from M customers for leasing of pre-owned Cars C would be determined in accordance with J serial no. 42A of Notification No. 01/2017- Compensation cess (Rate) dated 28th June 2017? If not, then what about the said Compensation cess so applicable on the said transaction?

HR/HAAR/11/2022-23 Feb-2023 Download 97 (2) b,e
39 Haryana M/s DD International

1.         Whether GST would be leviable on export of pre-packaged and labelled rice upto 25 Kgs, to foreign buyer?

2.         Whether GST would be applicable on supply of pre-packaged and labelled rice upto 25- Kgs, to exporter on "bill to ship to" basis i.e., bill to exporter and ship to customs port. Exporter ultimately exp01ts the rice to foreign buyer.

3.         Whether GST would be applicable on supply of pre-packaged and labelled .rice upto 25 Kgs, to the factory of exporter. Exporter will export the rice.

HR/HAAR/34/2022-23 Feb-2023 Download 97 (2) b,e
40 Haryana M/s FCMS Heena Export

Application has been withdrawn.

HR/HAAR/39/2022-23 Feb-2023 Download 97 (2)
41 Haryana M/s World Tele Services

Applicant was not responding and sufficient opportunities had been given to him, the application dated 17.08.2021 was dismissed as infructous.

HR/HAAR/12/2022- 23 Jan-2023 Download 97 (2)
42 Haryana M/s ADS Spirits Pvt Ltd.

Application was dismissed as applicant could not be present after given sufficient opportunity.

HR/HAAR/13/2022-23 Jan-2023 Download 97 (2)
43 Karnataka M/s. S K Swamy and Company

iii. Whether material like fertilisers, soil, sand supplied for use of bio centers are exempted as per GST?"

KAR ADRG 05/2023 Jan-2023 Download 97(2)(e )
44 Karnataka M/s. Sanjeevini Enterprises

"i. Whether works contract service provided to Bio Centers, Department of Horticulture and Center of excellence are exempted as per GST Exemptions?

KAR ADRG 03/2023 Jan-2023 Download 97(2)(e )
45 Karnataka M/s. Sri Annapurneshwari Enterprises

ii.Whether other service like data entry operator, security, provided to Horticulure Department attracts GST?

KAR ADRG 04/2023 Jan-2023 Download 97(2)(e )
46 Karnataka M/s. Prakash and Company

i.  Whether providing catering services to Educational Institutions from 1st standard to 2nd PUC is taxable or not according to Notification No.12/2017-Central Tax Rate-under Heading 9992.

KAR ADRG 06/2023 Jan-2023 Download 97(2)(b) and 97(2)(e )
47 Karnataka M/s. Meat Mart Unit of the New Bangalore Ham Shop

"i. What percentage of GST output tax should be charged for our nature of works contract executed to Indian Railways

KAR ADRG 07/2023 Jan-2023 Download 97(2)(d)
48 Haryana M/s Brawn Cosmetics

Application was rejected as applicant was not responding.

HR/HAAR/26/2022-23 Jan-2023 Download 97 (2)
49 Haryana M/s Ess Kay Motors

Application was rejected as applicant was not responding

HR/HAAR/29/2022-23 Jan-2023 Download -
50 Haryana M/s Manvi Enterprises

No manual copy was submitted by applicant after given sufficient opportunities hence application was rejected .

HR/HAAR/23/2022-23 Jan-2023 Download -
51 Haryana M/s Unimet Profile

Application was rejected as applicant was not responding.

HR/HAAR/24/2022-23 Jan-2023 Download -
52 Haryana M/s VPS Motors

Application was rejected as applicant was not responding.

HR/HAAR/27/2022-23 Jan-2023 Download -
53 Haryana M/s Wazir Home Solutions

Application was rejected as applicant was not responding

HR/HAAR/28/2022-23 Jan-2023 Download -
54 Haryana M/s L&K Manpower

Application was rejected as applicant was not responding

HR/HAAR/25/2022-23 Jan-2023 Download -
55 Rajasthan M/s Om Prakash Agarwal

Q1  Applicability 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 vide notification no. 31/2017 – Central Tax (Rate) dt. 13.10.2017, and furthermore amended vide notification no. 15/2021 – Central Tax (Rate) dt. 18.11.2022.?
Ruling-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 vide notification no. 31/2017 – Central Tax (Rate) dt. 13.10.2017, and furthermore amended vide notification no. 15/2021 – Central Tax (Rate) dt. 18.11.2022, has been further amended vide Notification No. 03/2022- Central Tax (Rate), Dated: 13th July, 2022. The services provided by applicant to RIICO, after 13.07.2022 onward until rate not changed  will attract a rate of 18% GST.

RAJ/AAR/2022-23/21 Jan-2023 Download 97(2)(b)
56 Rajasthan M/s Bhori Lal Mohan Lal

i) whether applicant’s tender of work contract under Chief Minister Jan Awas Yojna, is subjected to 9 % CGST and SGST each post 01.01.2022?

RULING- The services provided by applicant to RHB after 13.07.2022 onward until rate not changed it will attract a rate of 18% GST.

RAJ/AAR/2022-23/22 Jan-2023 Download 97(2)(a)b
57 Rajasthan M/s Glensky Spirits Pvt. Ltd

Q-Whether the ITC of GST charged by the hired work contractors against construction of factory building including foundation of machinery, rooms for chiller, generators, transformers and erection of electric poles, lying of internal roads, factory building, internal drainage, storage tank, laboratories etc on the construction services with or without material is available to them or not ?
RULING-(Under Section 98 of the Central Goods and Services Tax Act, 2017 and the Rajasthan Goods and Services Tax Act, 2017)
The subject application for advance ruling made by the applicant is not maintainable and hereby rejected under the provisions of the GST Act, 2017.

RAJ/AAR/2022-23/23 Jan-2023 Download 97(2)(d)
58 Haryana M/s ARPK Health Care Pvt Ltd

1.Whether Fee/ charges received by Mis ARPK from Mis Asian is exempt under GST?

2. Whether Fee/charges for Health Care Services received by M/s Asian is exempt under GST.

HR/HAAR/07/2022-23 Jan-2023 Download 97 (2) b,e,f,g
59 Karnataka M/s. TE Connectivity India Private Limited

a).     Whether the subsidized deduction made by the Applicant from the employees who are availing transportation services and/or canteen services within the factory would be considered as a "supply by the Applicant under the provisions of Section 7 of Central Goods and Service Tax Act, 2017 and Karnataka Goods and Service Tax Act, 2017.

b).    In case answer to question no. 1 is yes, Whether GST is applicable on the amount paid by the Applicant to the Service Providers or only on the amount recovered from the employees?

KAR ADRG 01/2023 Jan-2023 Download 97(2)
60 Karnataka M/s. TE Connectivity Services India Private Limited

a).     Whether the subsidised deduction made by the Applicant from the employees who are availing transportation services and / or canteen services within the office would be considered as a ""supply"" by the Applicant under the provisions of Section 7 of Central Goods and Service Tax Act, 2017 and Karnataka Goods and Service Tax Act, 2017.

b. In case answer to question no.1 is yes, Whether GST is applicable on the amount paid by the Applicant to the Service Providers or only on the amount recovered from the employees?

KAR ADRG 02/2023 Jan-2023 Download 97(2)
61 Haryana M/s Oswal Poly Rubber

To clarify as to whether PVC Cushion mats for motor vehicles (with no Textile material to be used in these) after cutting to size from rolls, to fit in vehicle floors as per the requirement of the buyers and packing shall fall under HSN Code 39181090/39041090 or 87089900 attracting GST at the rate 18% [9% (CGST) and 9% (SGST)] or 28% ll 4% (CGST) and 14%(SGST)] respectively in terms of Notification No. 1/2017-Central Tax(Rate) dated 28.06.2017 and Notification No. 1/2017-State Tax(Rate) dated 28.06.2017 or tax/ any other rate as may be applicable as per law.   If the PVC Cushion mats are received by the Applicant f om their supplier in roll form under HSN Code 39181090, would its cutting to size, as per the requirement of the buyers and packing make it a different product for classification and tax purposes?

HR/HAAR/20/2022-23 Jan-2023 Download 97 (2)a, b,e
62 Haryana M/s Municipal Corporation

Application has been withdrawn.

HR/HAAR/21/2022-23 Jan-2023 Download 97 (2) b
63 Gujarat Divyajivan Healthcare Pvt Ltd

Whether lump-sum amount received for Health care Services to be provided for 20 years by the applicant as Diamond Plan is exempted from Goods and Services Tax as per Sr No 74 of Notification No. 12 of 2017  Central Tax

GUJ/GAAR/R/2023/01 Jan-2023 Download 97(2)(b)
64 Gujarat M/s. Palsana Enviro Protection Ltd.

1. Whether 'Treated Water' obtained from CETP (classifiable under Chapter 2201) will be eligible for exemption from GST by virtue of SI. No. 99 of the Exemption Notification No. 02/2017- Integrated Tax (Rate), dated 28-6-2017 (as amended) as 'Water (other than aerated, mineral, purified, distilled, medical, ionic, battery, demineralized and water sold in sealed container)'? or

2. Whether 'Treated Water' obtained from CETP (classifiable under Chapter 2201) is taxable at 18 per cent by virtue of SI. No. 24 of Schedule - III of Notification No. 01/2017- Integrated Tax (Rate), dated 28-6-2017 (as amended) as Waters, including natural or artificial mineral waters, and aerated waters, not containing added sugar or other sweetening matter nor flavoured (other than Drinking water packed in 20 liters bottles)

GUJ/GAAR/R/2022/47 30.12.2022 Dec-2022 Download 97(2)(b)(e)
65 Gujarat M/s Hojiwala Infrastructure Limited
  1. Whether 'Treated Water' obtained from CETP (classifiable under Chapter 2201) will be eligible for exemption from GST by virtue of SI. No. 99 of the Exemption Notification No. 02/2017- Integrated Tax (Rate), dated 28-06-2017 (as amended) as 'Water (other than aerated, mineral, purified, distilled, medical, ionic, battery, demineralized and water sold in sealed container)'? or
  2. Whether 'Treated Water' obtained from CETP (classifiable under Chapter 2201) is taxable at 18 per cent by virtue of SI. No. 24 of Schedule - III of Notification No. 01/2017- Integrated Tax (Rate), dated 28-6-2017 (as amended) as 'Waters, including natural or artificial mineral waters, and aerated waters, not containing added sugar or other sweetening matter nor flavoured (other than Drinking water packed in 20 liters bottles)'
GUJ/GAAR/R/2022/48 30.12.2022 Dec-2022 Download 97(2)(b)(e)
66 Gujarat M/s. Shivam Developers
  1. Whether item no. (i), (ia) & (ib) of Point no. (ii)(a) Of the notification no. 03/2019-Central Tax Rate dated 29/03/2019 is applicable project wise or apartment wise?  Meaning hereby is that when a project consists of construction of some of the units which satisfies the definition of “Affordable residential apartment” & the construciton of some of the units which does not satisfy the definition of “Affordable residential apartment” in that case whether the supplier can apply the GST rate as specified in item no. (i) on units which satisfies the definition of “affordable residential apartments” & GST rate as specified in item no. (ia) & (ib), as the case may be, on the units which are non-affordable residential units in the same residential real estate project
  2.  With respect of our case, promoter is constructing affordable residential units as well as non-affordable residential units in “Residential Real Estate Project (RREP)”. In such case can the promoter apply separate GST rates in following manner in respect of construction of affordable residential  partments non-affordable residential apartments in the same project (RREP)?
GUJ/GAAR/R/2022/49 Dec-2022 Download 97(2)(g)
67 Gujarat Vikas Centre For Development
  1. Whether the activity of Afforestation, which includes the plantation of mangroves is exempted from GST under Sr. No.1 of Notification No.12/2017-CT (Rate)?

      2 .Whether the applicant is required to be get registered under GST?

GUJ/GAAR/R/2022/50 Dec-2022 Download 97(2) b,f
68 Gujarat M/s. Doms Industries Pvt. Ltd
  1. Whether the supply of Pencils Sharpener along with Pencils being the Principal supply will be considered as the “Composite Supply” or “Mixed Supply”.
  2. What will be the HSN code to be used by us in above case.

       3.Whether supply of Sharpener along with the kit having a nominal value will have an impact on rate of tax. If yes, what will be rate of tax and HSN code to be used by us.

GUJ/GAAR/R/2022/52 Dec-2022 Download 97(2)(b)
69 Gujarat M/s. Universal Industrial Park
  1. Whether the applicant is liable to pay GST on the sale of Land / Industrial Plot?
  2. If the activity is not liable to GST, what is the legal basis of non applicability?
  3. If taxable it will be classified under which Service & what will be the Service Accounting Code?
  4. What will be the value on which GST will be payable? Whether any abatement available?
  5. What will be the rate of tax on which GST will be payable?
  6. Whether Input Tax Credit will be available or not?
GUJ/GAAR/R/2022/53 Dec-2022 Download 97(2)(a,c,e,g)
70 Gujarat M/s. Prajapati Keval Dineshbhai
  1. Rate and Classification of Salted and flavored Potato Chips.
  2. Rate and Classification of Potato Sev (Aloo Sev)
  3. Rate and Classification of Potato Chivda
  4. Rate and Classification of Potato Sing Bhujiya
  5. Rate and Classification of Sev Mamara (Roasted Puffed Rice mixed with Nylon Sev)
  6. Rate and Classification of Chana Daal (Fried Split Bengal Gram)
  7. Rate and Classification of Gathiya
  8. Rate and Classification of Khatta Mitha Chevda Mixture
  9. Rate and Classification of Potato starch
GUJ/GAAR/R/2022/54 Dec-2022 Download 97(2)((a)
71 Chhattisgarh M/s. Call Me Services

Whether the services provided by them in relation to maintenance of various colonies developed by Chhattisgarh Housing Board (CGHB) and not handed over to the local authority by CGHB are exempt under SI. No. 3 of the Exemption Notification GST Notification No. 12/2017-Central Tax (Rate) dated 28/06/2017 as amended from time to time.

STC/AAR/09/2022 Dec-2022 Download 97(2)(b)
72 Telangana M/s. Shree Constructions.

The rate applicable for the works contract service provided to the Telangana State Industrial Infrastructure Corporation Limited (TSIICL) which is wholly owned by the Government of Telangana State by way of construction of building on their land. Whether it is 12% as the for Telangana State Industrial Infrastructure Corporation Limited (TSIICL) is wholly owned by the Government of Telangana or 18% as the for Telangana State Industrial Infrastructure Corporation Limited is a business entity and collecting rent for letting our Godown/Building from its customers.

TSAAR Order No. 56/2022 Dec-2022 Download 97(2) (a)
73 Tamil Nadu M/s Roayal Coach Builders

1. Whether the activity of Bus Body Building on the chassis supplied by the customer on job work basis is a supply of service or supply of goods?

2. If it is supply of Service, what is the applicable rate ofGST and its SAC code?

3. If it is supply of goods, what is the applicable rate of GST and its HSN?

TN/35/AAR/2022 Nov-2022 Download 97(2)(a)
74 Tamil Nadu M/s Zuha Leather Pvt Ltd

Whether the activity of tanning, with chemical consumption, carried out by the applicant is coming within the purview of job work chargeable to tax under the item i(e) of the Heading 9988 Manufacturing Services on Physical Inputs (Goods) owned by others and if not what would be the applicable tax rate?

TN/36/AAR/2022 Nov-2022 Download 97(2)(e)
75 Tamil Nadu M/s Madurai Famous

1. Whether the product manufactured as pasteurized milk and milk cream but named "Jigarthanda" can be classified as Jigarthanda under description of goods?

2. ls the goods taxable or exempted?

3. If exempted, HSN of the product and rate of tax onproduct

4. If taxable, HSN of the product and rate of tax on product

TN/38/AAR/2022 Nov-2022 Download 97(2)(a)
76 Karnataka M/s Federal Mogul Goetze India Ltd

Whether the subsidized deduction made by the applicant from the employees who are availing food in the factory would be considered as a "supply" by the Applicant under the provisions of Section 7 of the CGST / KGST Act 2017.
a. In case answer to above is yes, Whether GST is applicable on the nominal amount being recovered by the Applicant?
b. Whether Input Tax Credit ("ITC") of the GST charged by the Service Provider would be eligible for availment to the Applicant?

KAR ADRG 42/2022 Nov-2022 Download 97 (2)( e ) & 97 (2)(d)
77 Karnataka M/s Mean Light Co

Classification of products "Satin Rolls" and "Taffeta Rolls" with sizes between 19mm to 40mm.

KAR ADRG 43/2022 Nov-2022 Download 97(2)(a)
78 Karnataka M/s KBL SPML JV

a. Whether the transaction undertaken by the applicant is covered under the Notification No. 12/2017 - Central tax (Rate) dated 28-06-2017, amended by Notification No. 2/2018 dated 25.01.2018 and further Notification No.16/2021 dated 18.11.2021

KAR ADRG 44/2022 Nov-2022 Download 98(2)
79 Rajasthan M/s University of Kota

Q1Whether the services provided by the University of Kota relating to affiliation granted to colleges for imparting education is a supply of service liable to levy of GST under the CGST Act, 2017 ? If yes, whether amount collected by way of affiliation fee, are exempted vide S .No 66 of Notification No.12/2017-CT (Rate) dated 28.06.2017?
Ruling-The affiliation provided by the Kota University to its constituent colleges for imparting education is a supply and taxable under GST. The amount collected by way of affiliation fees is not exempted videSI.No. 66 Notification No.12/2017-CT (Rate) dated 28.06.2017as amended.

RAJ/AAR/2022-23/17 Nov-2022 Download 97 (2) (a) (e)
80 Rajasthan M/s SPML Infra Ltd.

i) Whether works contract service rendered in relation to laying of pipelines for water projects supplied to PHED Rajasthan would attract a concessional rate of 12%GST?
The above question arises in the light of rate amendment carried out vide Notification 15/2021 dated on 18.11.2021.
RULING- (Under Section 98 of the Central Goods and Services Tax Act, 2017 and the Rajasthan Goods and Services Tax Act, 2017)
The subject application for advance ruling made by the applicant is not maintainable and hereby rejected under the provisions of the GST Act, 2017.

RAJ/AAR/2022-23/18 Nov-2022 Download 97 (2) (b) (e)
81 Rajasthan M/s Vyom Food Craft Private Limited

Q-Whether the supply of food and beverages by the eating joints by way of following should be treated as supply of goods or supply of services?
Dine In Take Away Delivery
What should be the classification and applicable tax rate on the supply made by the applicant?
If the supply shall be treated as supply of goods, whether Input Tax Credit will be available to the applicant?
If the supply shall be treated as supply of services, whether Input Tax Credit will be available to the applicant?
RULING-(Under Section 98 of the Central Goods and Services Tax Act, 2017 and the Rajasthan Goods and Services Tax Act, 2017)
The subject application for advance ruling made by the applicant is not maintainable and hereby rejected under the provisions of the GST Act, 2017.

RAJ/AAR/2022-23/19 Nov-2022 Download 97 (2) (a) (d)
82 Karnataka M/s Multi-verse Technologies Private Limited

1. Whether the Applicant satisfies the definition of an e- commerce operator or not?

2. Whether the supply by the service provider to his on the Applicant's computer application amounts to supply by the Applicant?
3. Whether the Applicant is liable to collect and pay GST on the supply of goods or services supplied by the service provider or not?

KAR ADRG 36/2022 Oct-2022 Download 97 (2)(b), 97(2) ( e ) & 97(2)(g)
83 Karnataka M/s. Innovative Nutrichem Pvt. Ltd.,

1. Whether the applicant is liable to pay GST under RCM for the services procured from the respective service providers being the manufacturers of exempted goods falling under HSN 23099020?

KAR ADRG 37/2022 Oct-2022 Download 97(2)( e )
84 Karnataka M/s. Karnataka Urban Infrastructure Development and Finance Corporation Limited.

1.Whether the works contract service to build, design, operate and transfer bulk supply, distribution systems of the existing water supply systems in Belagavi City, Karnataka is covered under clause iii of Sl No. 3 of Notification no. 11/2017 Central tax (Rate) dated 28.06.2017, as amended by Notification no. 22/2021 dt 31.12.2021?"

2. "Whether the reimbursement of manpower service provided as a part of operation and maintenance in relation to works contract service to build, design, operate and transfer bulk supply, distribution systems of the existing water supply systems in Belagavi City, Karnataka is covered under clause iii of Sl No. 3 of Notification no. 11/2017- Central tax (Rate) dated 28.06.2017, as amended by Notification no.22/2021 dt 31.12.2021?"

3. "Whether pure services provided to KUIDFC in relation to works contract service to build, design, operate and transfer bulk supply, distribution systems of the existing water supply systems in Belagavi city, Karnataka continue to be exempt under Sl No. 3 of Notification no. 11/2017- Central tax (Rate) dated 28.06.2017, as amended by Notification no. 22/2021 dt 31.12.2021?"

KAR ADRG 38/2022 Oct-2022 Download 98 (2)
85 Karnataka M/s. Sree Subha Sales

Applicability of GST for reimbursement of tree cut compensation and land compensation amount paid to farmers and land owners during the course of execution of work.

KAR ADRG 39/2022 Oct-2022 Download 97 (2) ( e )
86 Karnataka M/s. Attica Gold Private Limited
  1. Applicant who is under Marginal Scheme can claim Input Tax Credit on the expenses like Rent, Advertisement expenses, Commission, Professional expenses and other like expenses subject to Section 16 to 21 and rules 36-45 of CGST Act and Rules 2017?

       2. ITC is allowed to be claimed on Capital Goods under Marginal Scheme subject to Section 16 to 21 and rules 36-45 of CGST Act and Rules 2017?

KAR ADRG 40/2022 Oct-2022 Download 97 (2) (d)
87 Gujarat M/s. Shree Ambica Geotex Pvt. Ltd

Geomembrane merits classification at HSN 5911, tariff item 59111000.

GUJ/GAAR/R/2022/46 Dated: 18.10.2022 Oct-2022 Download 97(2) (a)
88 Gujarat M/s. Shakti Marine Electric Corporation

Whether, GST Rate of 5% in terms of Sr.No.252 of Schedule-I of Notification No. 1/2017-CTR, corresponding notification issued by Gujarat State and Notification No.1/2017-ITR is applicable in the case “Combined Wire Rope” used as a part of Fishing Vessel?

GUJ/GAAR/R/2022/45 dated 28.09.2022 Sep-2022 Download 97(2) (b)
89 Gujarat M/s. Kirloskar Oil Engines Ltd.

What is the 8 digit HSN and GST tax rate of HTP Kirloskar Power Sprayer (engine driven)?

GUJ/GAAR/R/2022/44 dated 28.09.2022 Sep-2022 Download 97(2) (a)
90 Gujarat M/s. Zydus Lifesciences Ltd

1. Whether the subsidized deduction made by the Applicant from the employees who are availing food in the factory/corporate office would be considered as a supply by the Applicant under the provisions of Section 7 of Central Goods and Service Tax Act, 2017 and Gujarat Goods and Service Tax Act, 2017.

GUJ/GAAR/R/2022/42 dated 28.09.2022 Sep-2022 Download 97(2)(c),(d),(e) & (g)
91 Gujarat M/s. SRF Limited

1.Whether GST would be payable on nominal & subsidized recoveries made by the Applicant from its employees

GUJ/GAAR/R/2022/41 dated 28.09.2022 Sep-2022 Download 97(2)(e) & (g)
92 Telangana M/s. Nxtwave Disruptive Technologies Private Limited

Q1: Whether training programmes offered by the applicant, as approved by NSDC would be construed under the “any other scheme implemented by the NSDC” as required under serial no.69 of the Notification and the benefit of GST exemption would be available to the applicant from the date of its agreement with NSDC?

Q2: Whether the training programmes offered in collaboration with other business partners, imparted by business partners of the applicant under a sub contract would be construed under the “any other scheme implemented by the NSDC” as required under serial no.69 of the Notification and the benefit of GST exemption would be available to the applicant?

Q3: Exemption of GST is available to the company as a whole as long as its services fulfill the criteria laid down under serial no.69 of the said notification and not limited to Telangana GST?

TSAAR Order No. 50/2022 Dated 27.09.2022 Sep-2022 Download 97(2) (b) & (e)
93 West Bengal M/s Simoco Telecommunications (South Asia) Limited

Classification and rate of tax of supply to be provided by the applicant to State Urban Development Agency for Municipal Wet Waste processing facility and construction of Sanitary Landfill along with operation & maintenance under Swachh Bharat Mission/Mission Nirmal Bangla.

10/WBAAR/ 2022-23 dated 23.09.2022 Sep-2022 Download 97(2)(a)
94 Punjab M/s Ahuja Industries

1.Are Cotton Seeds "Banaula included in the list of agricultural produce for exemption GTA service under Notification No.12/2017dated 28 June, 2017 Tariff heading 9965/996712

2 .If not, what is the tax rate applicable on M/s Ahuja Industries for GTA services in respect of Cotton seeds?

AAR/GST/PB/21 dated 20.09.2022 Sep-2022 Download 97(2)(b)& (c)
95 Punjab M/s Bhawani Founders & Engg Works

1. What is the classification and rate of Goods and Services Tax for Chaff Cutter Machine, which is used in cutting of chaff, hay and agriculture produce for fodder of live stocks?

2. What is the classification and rate of Goods and Services Tax for Parts of Chaff Cutter Machine. The names of parts are Wheel, Handle and stand. Such parts are assembled to manufacture Chaff Cutter Machine.?

3. What is time of supply of machinery, if machinery is manufactured and transported in parts for ease of transportation and to save manufacturing cost and assembled in purchaser location?

4. What is the classification and rate of Goods and Services Tax for Chaff Cutter Machine, which is supplied in parts for ease of transportation and to save manufacturing cost and different invoice is issued for different parts but contract is for supplying full machine?

5. Whether parts of Chaff cutter machine can be delivered with delivery Challan if there is contract is for supplying full machine and final invoice can be issued on completion of supply of full machine?

AAR/GST/PB/20 dated 20.09.2022 Sep-2022 Download 97(2)(b)& (e)
96 Punjab M/s Kaka Ram Hari Chand

M/s Kaka Ram Hari Chand is receiving Cotton Seeds "Banaula after being transported by Goods Transport Agencies (GTA).

Applicability of Notification No.12/2017dated 28 June, 2017 issued under section 11(1) of the CGST Act, 2017 which exempts the tax on GTA services in relation to "agriculture produce", vide entry No. 21(a) in the table appended to the said Notification read with definition of the term "agricultural produce: given vide para 2 (d) of the said Notification.

Whether there is no liability to pay tax in view of the exemption granted vide Notification No. 12/2017, dated 28th June, 2017.

AAR/GST/PB/19 dated 20.09.2022 Sep-2022 Download 97(2) (b) & (c)
97 Punjab M/s Tarsem Chand Garg Contractor

1. Whether Punjab Water Supply or Sewerage Board is body of Local Authority/Municipal Committee or not?

2. Whether manpower supply for Sewerage cleanliness is covered under entry no. 6 of Twelfth Schedule of Article 243 W of Constitution of India

3. Whether manpower supply made to Sewerage Boards for sewerage cleanliness is covered under trade mention in Serial No. 3 of Notification no. 12/2017 dated 28.06.2017.

4. Whether Manpower supply to sewerage Board for Sewerage Cleanliness is liable to Tax or not under CGST/SGST/IGST

AAR/GST/PB/18 dated 20.09.2022 Sep-2022 Download 97(2) (b)
98 Punjab M/s Punjab State Power Corporation Ltd.

1. Whether the ‘coal rejects’ whose invoice is raised by Applicant upon washery job-worker is taxable under GST Act and Compensation Cess Act in the hands of Applicant?

2. If the answer to above question is yes, whether Applicant is eligible to avail Input Tax Credit of GST and Compensation Cess of raw coal brought from its supplier and transferred to washery/job work for cleaning?

3. If the answer to above question is yes and ITC is admissible, what is the admissible proportion of Input Tax Credit?

AAR/GST/PB/17 dated 20.09.2022 Sep-2022 Download 97(2)(e) (d)&(g)
99 Karnataka M/s. KMV Projects Limited

a. Government works contract services of Airport Terminal Building at Sogane Village in Shivamogga taluk and District, Karnataka.
 b. Work received from Public Works Department for Development of Greenfield Airport at Vijaypur in Karnataka State.
C. Work received from Karnataka State Police Housing and Infrastructure Development Corporation Limited for construction of High Security Prison at Central Prison, Parappana Agrahara, Bangalore Karnataka State.
d. Work received from commissioner, Kudalasangam of Hunagunda Taluka in Bagalkot District.
e. Work received from Karnataka Residential Educational Institutions Society for construction of Government School Buildings and Hostels at various places in Karnataka State.

KAR ADRG 35/2022 dated 16.09.2022 Sep-2022 Download 97(2)(e)
100 Karnataka M/s. Myntra Designs Private limited

1. Whether the non-alcoholic malt drink "Kingfisher Radler" is covered as "Carbonated beverages of fruit drink or carbonated beverages with fruit juice" of chapter heading 2202,  Under Entry 12B of Notification No. 1/2017 dated: 28.06.2017 (as introduced by Notification No. 8/2021-Central Tax (Rate) dated: 30.09.2021)

KAR ADRG 33/2022 dated 14.09.2022 Sep-2022 Download 97 (2) (d)
101 Rajasthan M/s Samarpan Processing Private Ltd.

The applicant is intending to manufacture and supply ‘ Tobacco pre- mixed with lime” in bulk and loose quantity without bearing any brand name having  principal content tobacco which is to be mixed with lime along with little aroma and menthol. Classification and applicable rate of GST and/ or Compensation cess on Tobacco premix with lime

RAJ/AAR/2022-23/11 Dated 14.09.2022 Sep-2022 Download 97(2)(a)& (e)
102 Rajasthan M/s Celebal Technologies Private Ltd.

1. Whether the noticee pay recoveries made from employee, on account of not serving the company or the stipulated period of time as per agreement would be constituted as supply under GST?                                                   

2. If answer of question 1 is yes, then whether transaction would be taxable under GST law or not ?

RAJ/AAR/2022-23/10 Dated 14.09.2022 Sep-2022 Download 97(2)(a)& (e)
103 Karnataka M/s. Rabia Khanum

i. Whether GST is applicable for the consideration received on sale of sites? If yes, at what rate and on what value?
ii. Whether GST is applicable for the advance received towards sale of site? If yes, at what rate and on what value?
iii. Whether GST is applicable on sale of plots after completion of works related to basic necessities?
iv. If GST is chargeable on any of these transactions, can the applicant collect the GST from the prospective buyers?
v. If GST is chargeable on any of these transactions whether the applicant is eligible for claiming Input Tax Credit that they pay on the expenses they incur on development?

KAR ADRG 31/2022 dated 08.09.2022 Sep-2022 Download 97(2)(e)
104 Telangana M/s. MED Equipments

C.T. Department Authority for clarification and Advance Rulings – Certain clarification sought M/s. MED Equipments Hyderabad – Application withdrawn

TSAAR Order No.39/2022 Dated 07.09.2022 Sep-2022 Download -
105 Tamil Nadu VGK Property Developers Private Limited.

Whether the units in the impugned Project with carpet area not exceeding 90 square meters and value not exceeding Rs. 45 lakhs, be considered an Affordable residential Apartment, based on its location within the revenue district and outside the jurisdiction of the revenue district of Chennai and hence considered as “ Non-Metropolitan Cities” in terms of Notification No.11/2017-Central tax (rate), dated 28.06.2017 r/w Notification No.-3/2019CT(Rate).

TN/34/ARA/2022 DATED 31.08.2022 Aug-2022 Download 97 (2)(a)
106 Tamil Nadu M/s VBC Associates

Whether the input tax credit on solar power panels procured and installed is blocked credit under Section 17(5)(c) and (d) of CGST/TNGST Act, 2017?

TN/33/ARA/2022 DATED 31.08.2022 Aug-2022 Download 97(2)(d)
107 Uttar Pradesh M/s V.M. Technocoatings

Whether HSN applicable to eco-friendly expandable paper wrap (honeycomb paper for wrapping) is 48239013 or 48084090?

UP ADRG-11/2022 Aug-2022 Download 97(2)(a)
108 Uttar Pradesh M/s Indian Hume Pipe Company Ltd.

I) Whether the supply of Services by the Applicant to M/s UTTAR PRADESH JAL NIGAM is covered by Notification No. 15/2021 Central Tax (Rate), dated 18th November, 2021 r/w Notification No. 22/2021 Central Tax (Rate), dated 31 st December, 2021?

II)  If the supplies as per (I) above are covered by  Notification No. 15/2021 Central Tax (Rate), dated 18th November, 2021 r/w Notification No. 22/2021 Central Tax (Rate), dated 31 st December, 2021, then what is the applicable rate of Tax under the Goods and Services Tax Act, 2017 on such Supplies as made w.e.f. 01.01.2022.

III) In case if the supplies as per (I) above are not covered by the  Notification supra then what is the applicable rate of tax on such supplies under the Goods and Services Tax Act, made w.e.f. 01-01-2022.

UP ADRG-12/2022 Aug-2022 Download 97(2)(b)&(e)
109 Karnataka M/s Yankee Constructions LLP

Rate of Tax on civil works contract / services executed for as per the Clause (119) of Section 2 of the CGST Act, 2017 on the following works contract services with effect from 01-01-2022-
i. Works contract services executed to Karnataka Slum Development Board under the Prime Minister Awaz Yojana, as a main contractor.
ii. Works contract services executed to Karnataka Slum Development Board under the Prime Minister Awaz Yojana, as a sub-contractor.
iii. Works contract services executed to Belagavi Smart City Limited projects to Belgaum Smart City Corporation Limited, as a main contractor.
iv. Works contract services executed to Belagavi Smart City Limited projects to Belgaum Smart City Corporation Limited, as a sub-contractor.
v. Works contract services executed to Karnataka Housing Board, Bangalore with respect to construction of police station at Govindarajanagar, Bangalore.

KAR ADRG 30/2022 dated 29.08.2022 Aug-2022 Download 97(2)(e)
110 West Bengal M/s ANAMIKA AGRAWAL

What would be the rate of tax on supply of services for printing on duplex board belonging to the recipient including cutting, punching and lamination of the duplex board, so printed?

09/WBAAR/2022-23 dated 18.08.2022 Aug-2022 Download 97(2)(a)
111 West Bengal M/s HIMALAYAN FLOUR MILL PRIVATE LTD

Whether the supply of services provided by the applicant to Food & Supplies Department, Govt. of West Bengal by way of milling of food grains into flour for distribution of such flour under Public Distribution System is eligible for exemption under entry No. 3A of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017

08/WBAAR/2022-23 dated 18.08.2022 Aug-2022 Download 97(2)(b)&(e)
112 West Bengal M/s BERHAMPUR WAREHOUSING PRIVATE LIMITED

What is the value of supply of services provided by the applicant to the State Government for crushing of wheat into fortified atta which in turn is supplied by the State Government through Public Distribution System and what components and at what value are to be included in calculation of the % of value of goods in the total value of composite supply for the purpose of Notification No. 2/2018- Central Tax (Rate).

07/WBAAR/2022-23 dated 18.08.2022 Aug-2022 Download 97(2)(b)&(c)
113 West Bengal M/s RAJ MOHAN SESHAMANI

What would be the SAC Code & GST Rate for outward supply made by the applicant in case of fruit trees being cultivated and nurtured for marginalised communities and in case of plantation of mangrove seeds and seedlings in coastal areas.

06/WBAAR/2022-23 dated 18.08.2022 Aug-2022 Download 97(2)(a),(b)& (e)
114 Chhattisgarh M/s Shreejikrupa Project Limited

Applicability of GST rate of 12% on receipt of contract for new construction of CBD railway station, platform, parking, building and all other civil construction within the boundary of station as per entry no.3 (V) of Notification No.11/2017 – Central tax (Rate) dated .28.06.2017.

STC/AAR/07/2022 Aug-2022 Download 97 (2), (b)
115 Chhattisgarh M/s Savex technologies Pvt ltd

1. Whether product i.e., interactive flat panels (IFPS) being traded by applicant qualifies under chapter heading 84714190?

2. Rate of tax applicable in such goods is 9% CGST and 9% SGST in terms of entry no 360 of schedule III of notification no. 3/2017- central tax dated.28.06.2017

STC/AAR/06/2022 Aug-2022 Download 97 (2), (a)
116 Chhattisgarh M/s State Water and Sanitation Mission Jal Jeevan Mission

1. Whether Jal Jeevan mission is correct in classifying the services of M/s Call Me services provided to the government entities as exempted services?

2. Whether the services are exempt under notification no.12/2017 central tax dated. 28.06.2017

STC/AAR/05/2022 Aug-2022 Download 97 (2), (a), (b)
117 Punjab M/s Ess Ess Kay Engineering Company private Limited

Whether roof mounted Air-Conditioning unit especially for use in railway coaches (manufactured as per railway design) classified under HSN 84151090-IGST @ 28% or under HSN 860799-IGST @ 18% as parts of Railway Coaches/Locomotives?

AAR/GST/PB/16 dated 16.08.2022 Aug-2022 Download 97(2)(a)
118 Karnataka M/s Mercara Downs Golf Club

Whether the donation amount is taxable under GST or not? If taxable whether the rate of GST applicable on the said donation is 18% or not?

KAR ADRG 29/2022 dated 12.08.2022 Aug-2022 Download 97 (2) (e) & ( g)
119 Karnataka M/s Avani infosoft Private Limited

1. Whether the services being provided by the applicant as contained in the annexure 1 to the Service contract between the applicant and M/s Isha Outreach is exempt under entry no. 57 of Notification No. 9/2017-Integrated Tax (Rate) dated 28th June 2017?
2. If no for point (1), Whether such service is exempt under any other notification?

KAR ADRG 28/2022 dated 12.08.2022 Aug-2022 Download 97 (2) (b) & ( e )
120 Karnataka M/s Sivantos India Private Limited

a. Classification of parts and accessories suitable for use solely with the hearing aids
b. Rate of tax on supply of such parts and accessories which are suitable for use solely with the hearing aids
c. Whether such parts and accessories, suitable for use solely with the hearing aids are exempt by virtue of Sl. No. 142 of  2/2017-CT(R) as amended from time to time

KAR ADRG 27/2022 dated 12.08.2022 Aug-2022 Download 97(2) (a) (b) & (e)
121 Karnataka M/s Hyundai Rotem Company

1) Whether the supplies made under Cost Centres D, G and H (to the extent of training services) of contract 'Rs-10' to DMRC are to be considered as independent supplies of goods and services and GST rate applicable depending upon the nature of activity performed under such cost centres.

2) Whether the supplies made by all the Cost Centres of RS-10 Contract of DMRC are to be considered as 'composite supply' as defined under Section 2(30) of the Central Goods and Service Tax Act 2017 ('CGST Act') read with Section 8(1) of the CGST Act, thereby considering the supply of rolling stock undertaken under Cost Centre B and C as the principal supply and levying GST at 5% (upto 30 Sept 2019), 12% (from 1 Oct 2019 till 30 Sept 2021) and 18% (with effect from 1 oct 2021) on the entire contract value.

KAR ADRG 26/2022 dated 12.08.2022 Aug-2022 Download 97(2) ( e)
122 Karnataka M/s Bhagyam Binding Works

1. Whether KTBS can be classified as "educational institution" for the purposes of applicability of GST on printing services provided to it by the Applicant?
2. Alternatively, whether KTBS can be classified as "State Government" for the purposes of applicability of GST on printing services provided to it by the Applicant?
3. Whether the rate of tax being charged at present by printers on the printing of textbooks supplied to KTBS, i.e., @12%, is correct, or whether any exemptions or lower rate of tax would be applicable on the said contracts for printing and supply of school textbooks.

KAR ADRG 25/2022 dated 12.08.2022 Aug-2022 Download 97(2) (b) & (g)
123 Karnataka M/s P.K.S Centre for Learning

1. Whether the activity proposed to be undertaken by the Applicant, of printing stationery items such as question papers, admit cards, answer booklets, SSLC Pass Certificate, the overprinting of variable data and lamination, fail marks cards, Circulars, ID cards and other formats used for and during examinations, envelopes for packing answer booklets on contract basis for the Karnataka Secondary Education Examinations Board, and utilized for the conduct of examinations, would constitute a supply of service to an "educational institution" as defined in Notification 12/2017 CT (R)?
2. If the answer to the above Question 1 is yes, then whether the service provided to educational institutions, specifically the Karnataka Secondary Education Examinations Board by way of printing of stationery pertaining to the conduct of examination would be covered by Sr. No. 66 (Heading 9992) of Notification No. 12/2017-Central Tax (Rate), as amended and subject to Nil rate of tax?

KAR ADRG 24/2022 dated 12.08.2022 Aug-2022 Download 97(2) (b) & (g)
124 Karnataka M/s The Indian Hume Pipe Company Limited

a. Whether the supply of services by the Applicant to M/s. BANGALORE WATER SUPPLY & SEWERAGE BOARD is covered by Notification No. 15/2021- Central Tax (Rate), dated 18th November, 2021 r/w. Notification No. 22/2021 - Central Tax (Rate), dated 31st December, 2021
b. If the supplies as per Question 1 are covered by Notification No. 15/2021 - Central Tax (Rate), dated 18th November, 2021, r/w. Notification No. 22/2021-Central Tax (Rate), dated 31st December, 2021, then what is the applicable rate of Tax under the Goods and Services Tax Act, 2017 on such Supplies made w.e.f 01-01-2022; and
c. In case if the supplies as per Question 1 are not covered by the Notification supra then what is the applicable rate of tax on such supplies under the Goods and Services Tax Act, made w.e.f. 01-01-2022;

KAR ADRG 23/2022 dated 12.08.2022 Aug-2022 Download 97(2)(b) & (e)
125 Karnataka M/s Indian Security and Personnel arrangements

1. Whether the services proposed to be provided by it to the Department of Horticulture for cleaning and sweeping of lawns and garden path areas and segregation and transport of the garbage are liable for GST, and if yes, then at what rate?
2. Whether the services proposed to be provided by it to the Department of Horticulture for supply of manpower for garden maintenance on outsource basis to the Department of Horticulture are liable for GST, and if yes, then at what rate?

KAR ADRG 22/2022 dated 12.08.2022 Aug-2022 Download 97(2) (e)
126 Karnataka M/s Unnathi HR Solutions

i. Whether the supply of Craftsman & other manpower service to M/s Karnataka Institute of Leather Technology (State Government Organization under Department of Industries & commerce approved by AICTE & DTE), GOK, under such Contractual agreement would be entitled for exemption as envisaged under Sl No. 72 of the notification No. 12/2017-CT(R) dated 28.06.2017 for CGST?

KAR ADRG 21/2022 dated 12.08.2022 Aug-2022 Download 98(2)
127 Karnataka M/s KNK Karts (P) Limited

1. Whether the 'amusement park ride karts' commonly known as 'Go-karts' manufactured and supplied by the Applicant meant solely for the purpose of joy riding or amusement or recreational purpose and are designed and shaped to suit to run or drive only on extremely smooth specially designed surfaced tracks or closed circuits, are classifiable under Chapter Tariff heading 9508 of the First Schedule to the customs Tariff Act, 1975?
2. Whether the 'amusement park ride karts' commonly known as 'Go-karts' manufactured and supplied by the Applicant which are not roadworthy and cannot be registered as Motor Vehicles with the Regional Transport Authority ('RTO' for short) are classifiable as 'Motor vehicles meant for carrying of passengers / persons' under Chapter Tariff heading 8703 of the First Schedule to the Customs Tariff Act, 1975?
3. Whether the 'amusement park ride karts' commonly known as 'Go-karts' manufactured and supplied by the Applicant attracts GST at the rate of 18% under Sl No.441A of Schedule III to Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017 as amended by Notification No.18/2021-Central Tax (Rate) dated 28.12.2021 or at the rate of 18% under Sl No. 453 of Schedule III to Notification No. 1/2017-Central Tax (Rate) , dated 28.06.2017?

KAR ADRG 20/2022 dated 12.08.2022 Aug-2022 Download 97(2)(a) and 97(2)(b)
128 Gujarat M/s. Hasmukhlal Jivanlal Patel

1. Whether the activity of fabricating and mounting Tankers, Tippers, etc. on the chassis provided by the owner of such chassis i.e. bus body building would be covered under the category of Supply of Services?

2. If yes, the applicable accounting code of such services as per the Scheme of Classification of Services and the applicable rate of GST thereon.

GUJ/GAAR/R/2022/40 dated 10.08.2022 Aug-2022 Download 97(2)(a) & (e)
129 Gujarat M/s Varun Travels

1. Whether the A.C. car hiring services for Covid-19 third wave, for Emergency and for other important matter received by the Local Authority, Ahmedabad Municipal corporation as stated in the work order No.445/1 dated 01-11-21 falls under Sr. No. 6 (Public Health) of Twelfth schedule of article 243W of the constitution.

2. Whether Services provided to Ahmedabad Municipal Corporation vide their work order No.445/1 dated 01-11-21 falls under exempted category of services as stated in Sr. No. 3 of Notification No.12/2017 (Central Tax Rate) dated 28th June 2017, chapter 99 “Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to Government, a local authority or a Governmental authority by way of any activity in relation to any function entrusted to a Panchayat under Article 243G of the Constitution or to any function entrusted to a Municipality under Article 243W of the Constitution is exempted services.”

3. What kind of documentary evidences or declarations should be collected other than the work order and tender documents from the service recipient, Ahmedabad Municipal Corporation to ensure that the cars are exclusively used for the public health purpose as stated in Sr. No.6 of Twelfth Schedule of Article 243W of the constitution.

4. Whether service provider Varun Travels is entitled to claim Input Tax Credit on receipt of the direct services from the same line of business for rendering the Car Hire services to Ahmedabad Municipal Corporation as per work order No.445/1 dated            01-11-21.

5. Whether Direct input services of the same line of business received by the service provider to render the above services as stated in work order No.445/1 dated 01-11-21 issued by Ahmedabad Municipal Corporation is also exempt.

GUJ/GAAR/R/2022/39 dated 10.08.2022 Aug-2022 Download 97(2) (b), (d), (e) & (g)
130 Gujarat M/s Troikaa Pharmaceuticals Limited

1. Whether GST shall be applicable on the amount recovered by the company, M/s Troikaa Pharmaceuticals Limited, from employees or contractual workers, when provision of third-party canteen service is obligatory under section 46 of the Factories Act, 1948?

2. Whether input tax credit of GST paid on food bill of the Canteen Service Provider shall be available, since providing this canteen facility is mandatory as per the Section 46 of the Factories Act, 1948?

GUJ/GAAR/R/2022/38 dated 10.08.2022 Aug-2022 Download 97(2)(d) & (e)
131 Gujarat M/s ITL-KCPL JV

1. Whether the supply of design and construction of Roads and Services of TP-1 Area Under Cluster-A of MBSIR on EPC Basis wherein both goods and services are supplied can be construed to be a Composite Supply of Works Contract in terms of Section 2(119) and section 2(30) of the CGST Act, 2017 ?

2. If yes, whether the Principal Supply in this case will be the “Construction of Roads” and attract rate of 6% [CGST and SGST each] as per Notification No. 11/2017-CT(Rate) dated 28.06.2017 ) as amended)?

GUJ/GAAR/R/2022/37 dated 10.08.2022 Aug-2022 Download 97(2)(a) & (b)
132 Gujarat M/s. Swan LNG Pvt. Ltd.

1. Whether in terms of Section 17 of the CGST Act, 2017 read with GGST Act, 2017, the LNG jetties proposed to be built by the applicant can be said to be covered within expression ‘plant and machinery’ as foundation to equipment, apparatus, machinery to be installed on it?

2. Whether as per Section 16 read with Section 17 of the said Acts, the applicant can accordingly avail ‘input tax credit’ of GST paid on inputs, input services as well as capital goods procured for the purpose of building the LNG jetties?

GUJ/GAAAR/APPEAL/2022/06 dated 09.05.2022 Aug-2022 Download -
133 Tamil Nadu KAMARAJAR PORT LIMITED

Whether input tax credit can be claimed on upfront lease premium paid? If the answer is affirmative, in what manner the input tax credit cab be availed?

TN/32/ARA/2022 DATED 29.07.2022 Jul-2022 Download 97 (2)(d)
134 Tamil Nadu OLA ELECTRIC TECHNOLOGIES PRIVATE LIMITED

1. Whether the transaction of transfer of right to do integration testing, install and market software from Tamil Nadu cost centre to Karnataka Cost centre shall be leviable to GST given that such transaction is being executed between two cost centres of same entity.
2. If the answer to the above is affirmative then whether such supply be considered as goods or services?

TN/31/ARA/2022 DATED 29.07.2022 Jul-2022 Download 97(2)(e)
135 Tamil Nadu JAY KAY TRANS

(1) What is the classification of the service viz., “Maintaining the micro-compost centres and processing the wet waste provided by the Greater Chennai Corporation at designated locations in Centre Region Zones 7, 9 & 10” in Chennai?
(2) Whether the aforesaid service provided by the Applicant is entitled to exemption under Serial No 3 of Notification No 12/2017-Central Tax (Rate)., dated 28/07/2017, as amended from time to time?

TN/30/ARA/2022 DATED 29.07.2022 Jul-2022 Download 97(2)(a) & (b)
136 Tamil Nadu KUMARAN MEDICAL CENTER

1. Whether the supply of medicines, drugs and other surgical goods to In-Patients during the course of diagnosis and treatment of disease, illness, injuries, deformities and abnormalities would fall meaning of “composite supply” qualifying for exemption under the category of “health care services.”?
2. Whether the supply of medicines, drugs and other surgical goods to Out-Patients during the course of diagnosis and treatment of disease, illness, injuries, deformities and abnormalities would fall meaning of “composite supply” qualifying for exemption under the category of “health care services.”?
3. Whether the supply of Implants, Prosthetics and Mobility aids during the course of diagnosis and treatment of disease, illness, injuries, deformities and abnormalities would fall meaning of “composite supply” qualifying for exemption under the category of “health care services.”?

TN/29/ARA/2022 DATED 29.07.2022 Jul-2022 Download 97(2)(a) & (e)
137 Tamil Nadu TULASI TEXTILES

On dissolution of the firm the partner No.1 and partner No.2 are getting the following assets from the firm in lieu of their capital on the date of dissolution.
1. Machinery and other fixed assets
2. Stock of raw materials, semi-finished goods and finished goods
Whether the above transaction amounts to supply under the GST Act and if so whether it is taxable supply or exempted supply under the GST Act

TN/28/ARA/2022 DATED 29.07.2022 Jul-2022 Download -
138 Tamil Nadu SAKKTHI POLYMERS

1. Whether the transfer of raw materials, semi-finished goods and finished goods from the applicant to the transferee and such transaction would constitute a “Supply” under Section 7(1) (d) of the CGST Act, 2017(hereinafter referred to as “Act”) read with Sl.No.4( c )(i) of the Schedule II of the said Act or not?
2. Whether the applicant is eligible for exemption as per Sl.No.2 of  the Notification 12/2017 Central tax (Rate) dated 28.06.2017 and as per Sl.No.2 of Notification annexed to the G.O.Ms(No.) 73 dated 29.06.2017 issued by Tamil Nadu SGST authorities or not on account of transfer of business from them to transferee as a going concern in terms of business transfer agreement?
3.  Whether the applicant is eligible to transfer the input Tax Credit (ITC) available in their Electronic Credit Ledger to the Electronic Credit Ledger of the Transferee or Not?

TN/27/ARA/2022 DATED 29.07.2022 Jul-2022 Download -
139 Uttar Pradesh M/s Concrete Udyog LimitedUP

Whether composite works contract services supplied to Uttar Pradesh Jal Nigam involving construction & design of prestressed concrete cylinder pipelines (PCCP) and pumping plant for the purpose of supplying water to the Khurja Sewrage Treatment Plant Project from the Mundakhera Reservoir to the pond of Khurja STPP along with all ancillary works such as development of roads/paths, drain septic Tanks, sewer line, water supply system, external electrification, service connection to building, etc would be covered under Entry 3(iii) of the Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 ?

UP ADRG-08/2022 Jul-2022 Download UP ADRG-08/2022
140 Uttar Pradesh M/s KDS Services (P) Ltd

I) Whether the Project Development Service (i.e. Detailed Project Report Service and Project Management Consultancy services ('PMCS') provided by the applicant to the recipient under the Contract from District Urban Development Agency (herein after referred as “DUDA”) which is District Level Agency of State Urban Development Agency (SUDA) and the Project Management Consultancy services ('PMC") under the Contract for PMAY 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?

II) If answer to first question is in affirmative then, whether such services provided by the applicant would qualify as Pure services (excluding works contract service or composite supplies involving supply of any goods) provided to the Central Government, State Government or Union territory or local authority or a Governmental Authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution,  as provided in serial number 3 of Notification No. 12/2017- Central Tax (Rate) dated 28 June, 2017, as amended (S. No. 3A) by Notification No. 2/2018- Central Tax (Rate) dated 25 January, 2018 issued under Central Goods and Services Tax Act, 2017 (CGST') and corresponding Notifications No. KA.N.I.-2-843/X1- 9 (47) / 17-UP. Act-1 - 2017 - Order - (10) - 2017 Lucknow, dated June 30, 2017 issued under Uttar Pradesh Goods and Service Tax Act, 2017 ('UPGST Act'), where the Project cost includes the cost of service rendered along with reimbursement of cost of procurement of goods for rendering such service, and, thus, be eligible for exemption from levy of CGST and UPGST, respectively.

UP ADRG-09/2022 Jul-2022 Download 97(2)(a)&(b)
141 Uttarakhand M/S RAMESHWAR HAVELIA WITH TRADE M/S DOON VELLY LOGISTICS

“Whether the Input Tax Credit on Inputs and Input Services received for development of the said infrastructure by the applicant is admissible to them or not”?

UK-AAR-07/2022-23 dated 18.07.2022 Jul-2022 Download 97 (2)(d)
142 Uttarakhand M/S RAMESHWAR HAVELIA WITH TRADE M/S DOON VELLY LOGISTICS

“Whether the Input Tax Credit on Inputs and Input Services received for development of the said infrastructure by the applicant is admissible to them or not”?

UK-AAR-07/2022-23 Jul-2022 Download 97 (2)(d)
143 Telangana M/s. Incnut Lifestyle Retail Private Limited

Whether the products manufactured by him under the licences issued by AYUSH department of Government of Telangana and sold as Ayurvedic products fall under HSN No. 30.04 or under HSN 3304 of the GST Tariff?

TSAAR Order No. 46/2022 Dated 15.07.2022 Jul-2022 Download 97(2)(a)
144 Telangana M/s. Hyderabad Security Offset Printers Private Limited

What is the rate of tax including HSN code for printing of leaflets?

TSAAR Order No. 45/2022 Dated 15.07.2022 Jul-2022 Download 97(2)(a)
145 Telangana M/s. Power Solutions

GST rate of tax on TS Government, HMWSSB work contracts including material & services and services only.

TSAAR Order No. 44/2022 Dated 15.07.2022 Jul-2022 Download 97(2)(a)
146 Telangana M/s. Bollu Siva Gopala Krishna

M/s. Bollu Siva Gopala Krishna

1. Whether GST is applicable on Renting of an immovable property to a Recognized Educational institution (Which is not a commercial Activity) and which is also registered under section 12AA of the Income-tax Act, 1961 and which provides

(i) Pre-School education and education up to higher secondary school or equivalent,

(ii) Education as a part of a curriculum for obtaining a qualification recognized by any law for the time in force,

(iii) Education as a part of an approved vocational education course;

2. Whether GST is applicable on Renting of an immovable property to a Government School.

TSAAR Order No. 43/2022 Dated 15.07.2022 Jul-2022 Download 97(2)(a)
147 Telangana M/s. Sandheera Infratech Private Limited

What is the geographical limit of the city of Hyderabad, Telangana as per Notification No.3 of 2019 – GST Rate?

TSAAR Order No. 42/2022 Dated 15.07.2022 Jul-2022 Download 97(2)(b)
148 Telangana M/s. KPC Projects Limited

1. In view of the services provided by the applicant to TSTDC., is the applicant eligible to avail the concessional rate of GST at 12% as prescribed in of S. No. 3 (vi) of the Notification No. 11/2017-Central Tax(Rate) dated 28.06.2017, as amended by?

2. If not, what is the appropriate rate and classification of GST to be charged by the applicant?

TSAAR Order No.41/2022 Dated 15.07.2022 Jul-2022 Download 97(2)(b)
149 Telangana Mr. Murthy Mohan Rao

1. Whether there is any GST liability to be paid by the developer with respect to the share of flats given to applicant in pursuance of development agreement dated: 28.04.2017?

2. If answer to (a) is yes, When the GST needs to be paid?

3. If answer to (a) is yes, the rate of GST to be applied?

4. If answer to (a) is yes, the taxable value to be taken for arriving the GST liability?

TSAAR Order No.40/2022 Dated 15.07.2022 Jul-2022 Download 97(2)(e)
150 Telangana M/s. Magnetic Infotech Pvt Ltd

a. Whether GST exemption is applicable to applicant in respect of the pre and post Examination services being provided to the Educational Boards and Universities (including Open Universities)?

b. If answer to Q.No.1 is affirmative, whether the exemption is available to the applicant in case of the services are provided on sub-contract basis i.e., the applicant provides pre and post examination services to the main contractor who in turn provides the said services to the Educational Boards and Universities (including Open Universities)?

TSAAR Order No. 49/2022 Dated 14.07.2022 Jul-2022 Download 97(2) (e) & (g)
151 Telangana M/s. Duet India Hotels (Hyderabad) Private Limited

The applicant submits the following questions for Advance Ruling and their interpretation on the questions as under:

1. Whether GST is applicable on electricity and water charges which are being collected at actual by the Lessor from the Lessee?

2. If answer to Q.No.1 is yes, then what is the nature of supply and applicable rate of GST?

TSAAR Order No. 48/2022 Dated 14.07.2022 Jul-2022 Download 97(2) (e)
152 Telangana M/s. Sri Bhavani Developers

1. Whether notification 4/2019 can be followed and GST be paid on RCM basis for the share of land lord as the project is falling under "other than On-going Projects" as it can be considered as new project?

2. Is RCM applicable to daily wages, Labour Charges and Contract Labour?

3. Whether there is any limit on the percentage of material to be used in project for Eg: cement 15%, sand 10% etc?

4. Whether Salaries, Incentives, Brokerage, Remuneration and interest on Working Capital are liable for RCM?

5. In a project of combination of affordable Flats (Carpet Area is less than 60Sq Mts), and Non affordable flats (Carpet Area is more than 60Sq Mts), can different rate of tax be adopted for different units, i.e., GST 1% in case of affordable Units and 5% in case of Non affordable units based on the Carpet area?

6. That, the customer is entering into two types of agreements at the time of selling the semi finished residential flat. a) "SALE AGREEMENT" and b) Completion of semi finished works called "WORK ORDER", In such case what is the rate of tax for: a) For SALE DEED @ 5% b) For WORK ORDER @ 18% or 12% or 5%. Whether they are eligible for ITC in case of 18% /12%? What is the tax rate in case of affordable housing project in the above situation?

TSAAR Order No.38/2022 Dated 14.07.2022 Jul-2022 Download 97(2)(a),(b), (d) & (e)
153 Telangana M/s. Casa Rouge Owners Association

M/s. Casa Rouge Owners Association has withdrawn their application of Advance Ruling.

TSAAR Order No. 37/2022 Dated 14.07.2022 Jul-2022 Download -
154 Telangana M/s. Maddi Seetha Devi

1. Whether transfer of land or transfer of 'development rights' to the developer by the landowner is to be considered as receipt of consideration by the developer as per Notification No.04/2018-CT (Rate) dt.25.01.2018 and as per the clarifications issued after Introduction of GST and prior thereto towards the construction of flats in the residential complex to be taken up by the developer for the landowner?

2. Whether the liability to pay GST or service tax as applicable arises on the developer immediately on receipt of development rights or immediately on conveyance of the flats to be constructed by way of an allotment letter?

TSAAR Order No. 47/2022 Dated 13.07.2022 Jul-2022 Download 97(2)(b) & (e)
155 Uttarakhand M/S STATE INDUSTRIAL DEVELOPMENT CORPORATION OF UTTARANCHAL LTD.(SIDCUL) IT PARK, DEHRADUN.

“Whether double charging of GST as mentioned in the draft estimate (s) submitted by PITCUL/UPCL in respect of contract involving supply of equipment/ machinery & erection, installation & commissioning services with civil work is correct as per the present GST regime”?

UK-AAR-06/2022-23 dated 13.07.2022 Jul-2022 Download 97 (2) (c), (d) &( e )
156 Telangana M/s. Srico Projects Private Limited

1. In view of the services provided by the applicant to Contractees (Details Enclosed in application) is the applicant eligible to avail the concessional rate of GST at 12% as prescribed in of S. No. 3 (vi) of the Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017, as amended?

2. If not, what is the appropriate rate and classification of GST to be charged by the applicant? Before 1.1.2022 and after 1.1.2022

TSAAR Order No. 35/2022 Dated 07.07.2022 Jul-2022 Download 97(2)(a) & (b)
157 Telangana M/s. Panchajanya Lube Solutions

M/s. Panchajanya Lube Solutions, has withdrawn their application of Advance Ruling

TSAAR Order No. 33/2022 Dated 07.07.2022 Jul-2022 Download -
158 Karnataka M/s Teamlease Education Foundation

We uphold the order No. KAR ADRG 07/2022 dated 08/03/2022 passed by the advance ruling authority and the appeal filed by the Appellant M/s. Teamlease Education Foundation, stands dismissed on all accounts.

KAR/AAAR/04/2022 dated 06.07.2022 Jul-2022 Download -
159 Karnataka M/s Bharatiya Reserve Bank Note Mudran Pvt Ltd

We modify the order No. KAR ADRG 06/2022 dated 8th March 2022 passed by the Advance Ruling Authority as follows:

The question "Whether ITC can be claimed on common services which are utilized for both taxable as well as exempted supplies?" is admissible for advance ruling as it falls within the scope of Section 97(2)(d) of the CGSST Act.

We uphold the findings of the Authority for Advance Ruling with respect to questios 2 and 3 of their application and hold that they are not questions on which an advance ruling can be given.

The appeal filed by the Appellant, M/s Bharatiya Reserve Bank Note Mudran Pvt Ltd, is disposed off on the above terms.

KAR/AAAR/03/2022 dated 06.07.2022 Jul-2022 Download -
160 Maharashtra M/s Abhilekh Nitin Vaidya (ATHARVA AGRO INC)

Clarification about the levy of Applicable GST Rate on our Products (PLANT NUTRIENT’s PRODUCTS used for Growth Enhancement)

GST-ARA-37/2022-23/B-84 Mumbai Dated 14.06.2022 Jul-2022 Download 97(2) (e)
161 Telangana M/s. Sri Vishnu Granites Private Limited

M/s. Sri Vishnu Granites Private Limited has withdrawn their application of Advance Ruling.

TSAAR Order No. 34/2022 Dated 02.07.2022 Jul-2022 Download -
162 Karnataka M/s Myntra Designs Private Limited

1. Whether the transaction of the Applicant of providing space on its web-portal for advertisements provided by a foreign entity i.e., Lenzing Singapore Pte Limited for a consideration, is taxable?

2. Consequently, what will be the correct classification of the services provided and rate of tax on the transaction of the Applicant of providing space on its web-portal for advertisements provided by a foreign entity i.e., Lenzing Singapore Pte Limited ?

KAR ADRG 19/2022 dated 01.07.2022 Jul-2022 Download 97(2) ( a )
163 Karnataka M/s Karnataka Text Book Society ( R )

1. Whether the service of printing and supply of textbooks received by government entity (the Applicant) from private printers where content belongs to the Applicant and physical inputs belong to the printer, would be covered by Notification No. 12/2017-Central Tax (Rate), as amended and subject to Nil rate of tax.  This clarification is sought so as to enable the Applicant to avail the benefit of the Notification during the tendering process.

2. If the printing and supply of textbooks is held to be taxable, what would be the rate of GST and the SAC code.

3. Whether the amendment of SL No. 27 of Notification No. 11/2017 vide Notification No. 06/2021 would apply to the Applicant, or whether the Notification 12/2017 Central Tax (Rate) would supersede it so as to make the Applicant liable for Nil rate of GST on printing and supply of textbooks

4. Whether GST should be collected on rental income from property leased by the Appellant to Karnataka Food & Civil Supplies Corporation Ltd. (Govt. Of Karnataka Undertaking), and if yes, whether rent received in January 2022 for past periods (2005-2021) is liable for GST.

5. Whether GST is applicable on sales of scrap by the Applicant

6. Whether the Applicant’s GST registration should be retained or surrendered.

KAR ADRG 18/2022 dated 01.07.2022 Jul-2022 Download 97 (2)(a)(b)(e) & (f)
164 Karnataka M/s Karnataka Secondary Education Examination Board

1. Whether the Applicant is an "educational institution" and ought to be treated as such for the purposes of applicability of GST?
2. Whether the activity of printing of the following items of stationery on behalf of educational institutions constitutes a supply of service: 
a. question papers,
b. admit cards, 
c. answer booklets 
d. SSLC Pass Certificate, the overprinting of variable data and lamination 
e. Fail marks cards 
f. Circulars, ID cards and other formats used for and during examinations 
g. Envelopes for packing answer booklets 
If yes, whether the service provided to educational institutions by way of printing of stationery and other services incidental to the conduct of examination by such institutions would be covered by Sr. No. 66 (Heading 9992) of Notification No. 12/2017-Central Tax (Rate), as amended and subject to Nil rate of tax.
3. Whether the following incidental services provided to or performed on behalf of educational institutions are also services that are covered by Sr. No. 66 (Heading 9992) of Notification No. 12/2017-Central Tax (Rate), as amended and subject to Nil rate of tax: 
a. Scanning of answer booklets and converting the same into digital images;
b. hiring of light motor vehicles and heavy motor vehicles for transportation of examination materials;
c. annual maintenance of computers and equipment;
d. Obtaining the services of programmers and technical staff for examination related work; and
e. Obtaining Group 'D' staff, Drivers, Data Entry Operators, Security Guards, & House Keeping services related for SSLC Examination work
 

KAR ADRG 17/2022 dated 01.07.2022 Jul-2022 Download 97 (2) ( b )
165 Karnataka M/s Shree Vinayak Enterprises (Sri Ganganahalli Channaveeregowda Krishnegowda)

Rectification order passed under section 102 of the GST Act 2017 which pertains to M/s Sree Vinayaka Enterprises (KAR ADRG 60/2021 dated: 29.10.2021) during the month of July-2022

KAR ADRG ROM 01/2022 dated 01.07.2022 Jul-2022 Download 0
166 Uttar Pradesh M/s KDS Services (P) Ltd.

Question-1- Whether the Project Development Service (i.e. Detailed Project Report Service/Beneficiary Document Preparation) and Project Management Consultancy services ('PMCS') Supervision Services provided by the applicant to tha recipient under the contract from State Urban Development Authority (herein referred as "SUDA") and the Project Management Consultancy services ('PMC') under the Contract for PMAY would qualify as an activity in relation to function entrusted to Panchayat or Municipality under Article 243G or Article 243 W respectively, of the Constitution of India? 

Answer-1- The Services rendered under the contract with State Urban Development Agency, Uttar Pradesh (SUDA), and for PMAY are in relation to functions entrusted to Municipalities under Article 243 W and to Panchayats under Article 243 G of the Constitution of India.    

UP_AAR_07 dated 01.07.2022 Jul-2022 Download 97(2)(b), (e) &(g)
167 Uttar Pradesh M/s RODEC Pharmaceuticals Private Limited

Question-1

A) Whether the GST paid on inputs/input services procured by us for promotional scheme are eligible for input tax credit under the GST law in terms of section 16 read with section 17 of the CGST Act, 2017?

Answer-1- Answered in negative.             

 Question-2-

B) Also, whether Input Tax Credit is admissible to us in respect of tax paid on

i) Service provided by the hotel including accommodation, food & beverages.

ii) Supply of food and beverages by outside caters to employees in respect of Business conference meetings.

Answer-2  Answered in negative.

UP_ ADRG _06_2022 dated 01.07.2022 Jul-2022 Download 97(2)(b) &(e)
168 Tamil Nadu NSK SHIP MANAGEMENT PRIVATE LIMITED

Whether the vessel support services provided by the applicant to its group company outside India qualify as “ Export of services” under GST?

TN/26/ARA/2022 DATED 30.06.2022 Jun-2022 Download 97(e )
169 Tamil Nadu TRIDENT PNEUMATICS (P) LTD

Whether Air Spring Failure Indication cum Brake Application (FIBA) proposed to be manufactured and supplied solely and principally for use in Railways can be classified under “86072100- Air Brakes and parts thereof” of Section XVII?

TN/25/ARA/2022 DATED 30.06.2022 Jun-2022 Download 97(a)
170 Tamil Nadu NTL INDIA PRIVATE LIMITED

1.  Whether the exemption of GST on the intra-state supply of services of description as specified against Sl.No.23 in Col(3) of the Table to Notification No.12/2017-CT(rate) dated 28.06.2017, viz., services by way of access to a road or a bridge on payment of toll charges falling under the heading 9967, from so much of the central tax leviable thereon under sub-section(1) of Section 9 of the said act, as amended is applicable to the applicant as well.
2. Whether the value of toll charges (which attracts NIL rate as pointed out in (i) above) is liable to be included in the value of outward supply of service?
3. Whether the applicant is liable to pay tax on the toll charges also by adding to outward value of supply of service.

TN/24/ARA/2022 DATED 30.06.2022 Jun-2022 Download 97(b)
171 Tamil Nadu SRINIVAS WASTE MANAGEMENT SERVICES PRIVATE LIMITED

1. Whether contracts received from various city corporations and a municipality towards Solid waste management is exempted from GST vide Sl.No.3 of Notification 12/2017- CT.(Rate) dated 28.06.2017?
2.  Whether contracts received from various city corporations and municipalities towards removal of legacy waste dumped at dump site through bio-mining process is exempted from GST vide Sl.No.3 of 12/2017-C.T.(Rate) dated 28.06.2017?
3.     Whether GST TDS is applicable or not for the exempted contracts?

TN/23/ARA/2022 DATED 30.06.2022 Jun-2022 Download 97(b)
172 Tamil Nadu BE WELL HOSPITALS PRIVATE LIMITED

1.Whether the Supply of medicines and consumables used in the course of providing health care services to In-patients by pharmacy unit of Be well hospitals for diagnosis or treatment during the patient’s admission in hospital would be considered as *Composite Supply of health care service as under GST and consequently avail exemption under Notification No.12/2017 CT (Rate) read with Section 8(a) of GST?
2 Whether the supply of medicines and consumables used in the course of providing health care services to out-patients by pharmacy unit of the Be well hospitals for diagnosis or treatment would be considered as "Composite Supply" of heath care services under GST and consequently avail exemption under Notification 12/2017 CT(rate) read with Section 8(a) of GST?

TN/22/ARA/2022 DATED 30.06.2022 Jun-2022 Download 97(b)
173 Tamil Nadu SRINIVASAKUMAR VEERAMANI( M/s Vishnu Lakshmi Fly Ash Bricks )

1. What is the classification under Customs Tariff for “Fly Ash Blocks”?
2. What is the rate of GST applicable for “Fly Ash Blocks”?

TN/21/ARA/2022 DATED 30.06.2022 Jun-2022 Download 97(a)
174 West Bengal M/s AMWA MOTO LLP

Whether a three-wheeled electrically operated vehicle, commonly known as e-rickshaw, when sold without battery is classifiable as an “electrically operated motor vehicle‟ under HSN 8703

05/WBAAR /2022-23 Dated 30.06.2022 Jun-2022 Download 97(2)(a)
175 West Bengal M/s ROHIT SINGH KHARWAR

Whether a three-wheeled electrically operated vehicle, commonly known as e-rickshaw, when sold without battery is classifiable as an “electrically operated motor vehicle‟ under HSN 8703.

04/WBAAR /2022-23 Dated 30.06.2022 Jun-2022 Download 97(2)(a)
176 West Bengal M/s TOPLINK MOTORCAR PRIVATE LIMITED

Whether GST liability on sale of vehicle, spares etc.can be done by utilizing the input tax credit on purchase of demo vehicle.

03/WBAAR /2022-23 Dated 30.06.2022 Jun-2022 Download 97(2)(d)
177 Telangana M/s. Multisorb Technologies India Private Limited

M/s. Multisorb Technologies India Private Limited, has withdrawn their application of Advance Ruling.

TSAAR Order No. 32/2022 Dated 29.06.2022 Jun-2022 Download -
178 Uttar Pradesh M/s Suez India Private Limited.

Question-1 Whether the services provided as a Utter Pradesh Jal Nigam would be considered as a service provided to a governmental authority under GST Laws? 

Question-2 What is the applicable GST rate on supply of works contracts services in relation to sewage treatment plant made by the Applicant to Uttar Pradesh Jal Nigam, on or after 1st Jan 2022? Answer-2-  18%(CGST 9% + SGST 9%)

UP_ ADRG _05_2022 dated 28.06.2022 Jun-2022 Download -
179 Uttar Pradesh M/s Elegant Infra Developers

Question- With effect from 01.01.2022, whether the work contract services provided by way of construction of non-commercial establishments by Elegant Infra Developers to the construction & Design Services Division 0f the Uttar Pradesh Jal Nigam be subject to GST at the rate of 12%(6% CGST+6%SGST) by virtue of item (vi) of serial number 3 of the notification No. 11/2017-Central Tax(Rate) dated 28.06.2017 by considering the Construction & Design Services Division of the Utter Pradesh Jal Nigam as a “Local Authority” or the same will be subject to GST at the rate of 18% (9% CGST+9%SGST) under item (xii) of serial number 3 of the Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 by considering the Construction & Design Services Division of the Utter Pradesh Jal Nigam as a “Government Authority”?  

ANSWER- The works contract services provided by way of construction or non-commercial establishments by applicant to the construction & Design Services Division of Uttar Pradesh Jal Nigam will be subject to GST at the rate of 18%(9% CGST +9% SGST) under item (xii) of serial number 3 of the Notification No. 11/2017 -Central Tax (Rate) dated 28.06.2017 by considering the Construction & Design Services Division of the Uttar Pradesh Jal Nigam as a "Governmental Authority".

UP_ADRG_04_2022 dated 20.06.2022 Jun-2022 Download 97(2)(a)& (b)
180 Maharashtra M/s 2COMS FOUNDATION

Whether the reimbursement received by 2COMS foundation (applicant) by industry partner, for the stipend paid to students, attract GST?

GST-ARA-78/2021-22/B-89 Mumbai Dated 27.06.2022 Jun-2022 Download 97(2)(c)&(e)
181 Maharashtra M/s THE GYPSUM COMPANY (Santosh Nagappa Shetty)

"Whether diesel filled free of cost by the service recipient in the engaged chartered (dedicated) vehicles, would form part of value of supply of service charged by the applicant and whether GST would be leviable on value of diesel filled free of cost by the service recipient or otherwise under GTA service."?

GST-ARA-10/2020-21/B-88 Mumbai Dated 24.06.2022 Jun-2022 Download 97(2)(e)
182 Maharashtra M/s. Dubai Chamber of Commerce And Industry - Liasion Office

The Maharashtra Appellate Authority for Advance Ruling, modified the Ruling passed by the MAAR vide order No. GST-ARA-35/2019-20/B-14 dated 24.05.2021, by holding that the host of activities performed by the Appellant at the behest of their Dubai Head Office will come under the ambit of "Supply" in terms of Section 7(1)(a) of the CGST Act, 2017, and are required to take GST registration, and discharge their IGST liability, if any, on the amount received from their Dubai Head Office. Thus, the Appeal filed by the Appellant is not maintainable, and hence hereby, dismissed.

MAH/AAAR/AM-RM/08/2022-23dated 23.06.2022 Jun-2022 Download -
183 Maharashtra M/s Altracrete Build Mat Pvt Ltd

1) For the HSN code related to 1. Tiles adhesive 2. Block Joint Morter 3. Wall Putty & 4. Tile grout

GST-ARA-39/2022-23/B-87 Mumbai Dated 21.06.2022 Jun-2022 Download 97(2)(a)
184 Maharashtra M/s Cummins India Limited

1: - Whether arrangement for overhaul and repair of engines are “composite supply”?
 2: -  Whether “principal supply” in overhaul and repair of engines is ‘services’?

 3: -  And resultantly, whether the rate of tax (GST) for all supplies (consisting of parts/ sub-assemblies and repair services) is 18%?

GST-ARA-17/2020-21/B-86 Mumbai Dated 21.06.2022 Jun-2022 Download 97(2)(e) & (g)
185 Rajasthan M/s Board of Secondary Education Rajasthan

Whether the following services provided by the supplier to the Board of Secondary Education in relation to conduction of examination can be claimed as exempted as per Notification No.12/2017-CT(Rate) read with explanation in paragraph 3 clause (iv), and read with Circular No. 1S1/07/2021-GST dated 17thJune,2021?
1. Services of providing printing of Answer sheets, Question papers, OMR sheets, Graphs, Certificates, Mark sheets etc.
2. Services provided by way of online examination form filling.
3. Serviceprovidedbywayofannualmaintenancetothecomputersexclusivelyusedforexaminationpurposes.
4. Service of operator provided by supplier for operating computer system.
5.Services provided by way of processing of result through marks allotted in examination.

RAJ/AAR/2022-23/09 Dated 17.06.2022 Jun-2022 Download 97(2)(b) & (e)
186 Rajasthan M/s Sunil Giri

Whether the value of diesel, provided by the customer (service recipient) to the trucks, under the facts and circumstances of the case is required to be added to the freight charged by the Applicant for the purposes of the Central Goods & Service Tax Act, 2017 (CGST Act, 2017) & the Rajasthan Goods & Service Tax Act, 2017 (RCGST Act, 2017?
 

RAJ/AAR/2022-23/08 Dated 16.06.2022 Jun-2022 Download 97(2)(c)
187 Chhattisgarh M/s Agrawal buildcon

1. What should be the rate of tax on their construction work?

2.Current rate of tax on construction work and is there any change in rate of tax since 0.01.2022 or till date?

STC/AAR/04/2022 Jun-2022 Download 97 (2), (e)
188 Maharashtra M/s Ashok Nagar Co Op Housing Societies Association Ltd

1.Whether GST is applicable if monthly contribution from members is Rs.3500 and total contribution is Rs.42, 01,200?             

2. Whether GST is applicable to association of CHSL who is collecting Rs.35000 as monthly contribution from each of the 10 society?                                                                                                              

  3. If in question 2 answer is YES, then we can opt to pay tax under composition scheme @6 %.  

GST-ARA-36/2022-23/B-83 Mumbai Dated 14.06.2022 Jun-2022 Download 97(2)(e) & (g)
189 Maharashtra M/s THE BOMBAY PRESIDENCY RADIO CLUB LTD

Whether the amount collected by the Applicant as membership and admission fees from members is liable to GST? 

GST-ARA-66/2020-21/B- 82 Mumbai Dated 14.06.2022 Jun-2022 Download 97(2)(a) (e) & (g)
190 Maharashtra M/s Leoni Cable Solutions (India) Private Limited

Question:- PV DC Cables manufactured and supplied by Leoni Cable Solutions (India) Pvt Ltd to its Customers (who are into business of manufacturer of Solar Power Generating System or EPC Company setting up a solar power plant) would be classified under:                                                                                                                                                           

  a) Entry number 234 of Schedule I of Notification No. 1/2017- Central Tax (Rate) (as  amended) dated 28 June 2017 liable to CGST at 2.5%?    

OR                                                                                                                                    

b) Entry number 395 of Schedule Ill of Notification No. 1/2017- Central Tax (Rate)  (as amended) dated 28 June 2017 liable to CGST at 9%?                                                                                                                             

GST-ARA-110/2019-20/B- 80 Mumbai Dated 08.06.2022 Jun-2022 Download 97(2)(a)
191 Maharashtra M/s Gurunanak Romell LLP

Question 1: - Whether Entry No. 3(v) (da) of Notification 11/2017 Central Tax (Rate) dated 28/06/2017 (hereinafter the Rate Notification), as amended time to time, applies to the works contract service received from the contractors?                                                                

Question 2: - Whether the benefit of concessional rate would be available to construction of common amenities such as club house, swimming pool and amenities of like nature?

GST-ARA-70/2020-21/B- 79 Mumbai Dated 08.06.2022 Jun-2022 Download 97(2)(e)
192 Maharashtra M/s Patle Eduskills Foundation

Question 1:- Whether the Applicant, in the capacity of being a NEEM facilitator, acts as a ‘Pure Agent’ while receiving reimbursement of stipend amounts from the various Trainer Institutes and remitting the same to the trainees?

GST-ARA-53/2020-21/B- 78 Mumbai Dated 08.06.2022 Jun-2022 Download 97(2)(c) & (e)
193 Gujarat M/s. Vadilal Enterprise Ltd.
  1. Who is the person liable to pay GST for transportation of goods of customers located  by an independent agency engaged by the applicant, while refrigerated vehicles used for transportation of the applicant’s goods travelled back on return journey, after unloading and delivering the applicant’s goods at the destination?
  2. Who is the person liable to GST for transportation of goods of the customers located by an independent agency when the vehicles used for transportation of the applicant’s goods are used for further transportation, after unloading the applicant’s goods at the destination of the applicant’s branches or depots?
  3. Who is the person liable to pay GST in respect of goods transport agency service used for bringing back empty plastic trays belonging to the applicant from various places (like branches or depots) to the applicant’s premises?
  4. Whether the applicant can avail Input Tax Credit of the entire amount of GST paid on the transaction of the applicant’s goods in refrigerated vehicles although such vehicles travel empty (i.e. without the applicant’s goods being loaded therein) during the return journey?
GUJ/GAAR/R/2022/35 dated 07.06.2022 Jun-2022 Download 97(2)(d) & (e)
194 Telangana M/s. The Singareni Collieries Company Limited

1. Whether, in the facts and circumstances of the case, the Applicant is obliged to pay GST on the forest permit fee paid by it under reverse charge mechanism?

2. Alternatively, if GST is payable on forest permit fee paid by the Applicant, can services received by the Applicant be classifiable under heading 9973 of Notification No. 11/2017 Central Tax (Rate) dated 28th June, 2017 and thus be exigible to a lower rate of tax for the period prior to 01-01-2019?

TSAAR Order No. 30/2022 Dated 07.06.2022 Jun-2022 Download 97(2)(b) & (e)
195 Telangana M/s. The Singareni Collieries Company Limited

1. 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"?

2. Determination of the liability to pay tax on contributions made to District Mineral Foundation (DMF) and National Mineral Exploration Trust (NMET) as per MMDR Act, 1957.

TSAAR Order No. 31/2022 Dated 07.06.2022 Jun-2022 Download 97(2)(a) & (e)
196 Telangana M/s Jayabheri Orange Country Owners Association

1. Is GST is applicable on monthly collection not exceeding Rs.7500 per member as total collection of the society is more than Rs.20 lakhs a year?

2. Is GST is applicable on total monthly maintenance of Rs.7500 per member plus annual sinking fund collected in July or august month in which annual sinking fund will be collected due to monthly collection including annual sinking fund exceeding Rs.7500 per member for that month or only on sinking fund which is over and above Rs.7500 per member?

3. Is GST is applicable on monthly collection of common area electricity charge paid by the members in addition to the Rs.7500 monthly maintenance charged on the basis of actual bill divided by carpet area of 9,01,913 sq. ft pro rata charged to respective member's flat carpet area?

TSAAR Order No. 29/2022 Dated 03.06.2022 Jun-2022 Download 97(2)(e)
197 Telangana M/s. Hyderabad Metropolitan Water Supply

1. Does Medical insurance premium taken to provide health Insurance to the employees, pensioners and their family members, eligible for exemption as mentioned in Entry No. 3 of the Notification Number 12/2017-Central Tax (Rate), dt 28th June, 2017.

2. Does Vehicle insurance Policy taken to provide Insurance to the vehicles owned by the Board, eligible for exemption as mentioned in Entry No. 3 of the Notification Number 12/2017 - Central Tax (Rate), dt 28th June, 2017.

TSAAR Order No. 28/2022 Dated 03.06.2022 Jun-2022 Download 97(2)(b)
198 Telangana M/s. The Singareni Collieries Company Limited

Clarification on determination of transaction value in case of supplies made free of cost by recipient by suppliers as per terms of contract.

TSAAR Order No. 27/2022 Dated 03.06.2022 Jun-2022 Download -
199 Telangana M/s. Healersark Resources Private Limited

1. What is the applicable GST SAC and GST rate for the supply of service described in this application?

2. Is it a composite supply or a mixed supply? 3. Whether the service is exempted vide Notification No. 12/2017 CT(Rate) dated: 28.06.2017?

TSAAR Order No. 26/2022 Dated 03.06.2022 Jun-2022 Download 97(2)(a) & (e)
200 Telangana M/s. Srico Projects Private Limited

1. Whether CGEWHO is covered under the definition of the term "Government Entity" as per Notification No.11/2017 & 31/2017?

2. If CGEWHO 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 CGEWHO, in pursuance of Notification No.11/2017 - Central tax rate F.No.354/117/2017-TRU dated 28th June, 2017 and amended Notification No.24/2017 Central Tax (Rate) dated 21 September 2017 read with Notification No.31/2017-Central Tax (Rate)) dated 13th October 2017?

TSAAR Order No. 25/2022 Dated 03.06.2022 Jun-2022 Download 97(2)(b)
201 Maharashtra M/s. N. B. Patil

The Maharashtra Appellate Authority for Advance Ruling, set aside the impugned MAAR order dated 22.12.2021 and answered the questions raised by the Appellant as under:

(i) the Turmeric (Turmeric in Whole form - not in powder form) is covered under the definition of 'Agricultural Produce'. The HSN code of Turmeric is 0910 30 20 and the rate of GST is 5% (CGST @ 2.5%+ SGST@ 2.5%). However, the first supply of Turmeric (Turmeric in Whole form - not in powder from) by farmers, being supply by non-taxable person in Agricultural Produce and Marketing Committee, is not liable to GST by virtue of provisions of section 23 (1) (b) and 2 (107) of the CGST Act, 2017.

(ii) Services rendered by the Appellant as a Commission Agent in APMC, Sangli, are not liable to GST in terms of Sl. 54 Heading 9986 of Notification No.12/2017 CT(R) dated 28.06.2017 read with Sl. No. 24 of Notification No.11/2017-C.T. (Rate) dated 28.06.2017.

(iii) The Appellant is required to be registered in terms of the provisions of Section 22(1) of the CGST Act, 2017.

MAH/AAAR/AM-RM/07/2022-23 dated 02.06.2022 Jun-2022 Download -
202 Gujarat M/s Dishman Carbogen Amcis Limited

1.      On what value, the new car purchase by the company is sold after using it for business purpose, shall the GST be charged?

2.       At what rate of GST, the new car purchase by the company is sold after using it for business purpose, shall the GST be charged?

3.       Whether the value of old and used car, sold by the company as mentioned above, can be taken as the value that represent margin of the supplier, on supply of such car, and whether the GST can be charged on such margin?

 4.       The value that represent margin of the supplier, on supply of such old and used goods/Car will be inclusive of GST or exclusive?

GUJ/GAAR/R/2022/34 dated 01.06.2022 Jun-2022 Download 97(2)(c)
203 Gujarat M/s Amnex Infotechnologies Pvt. Ltd.

1.      What is the rate of GST applicable on Applicant for provision of services provided to Shahjahanpur Nagar Nigam (Local Authority)?

2.       Which is the correct HSN / SAC code?

GUJ/GAAR/R/2022/33 dated 01.06.2022 Jun-2022 Download 97(2)(a) 7 (e)
204 Punjab M/s K.P.H. Dream cricket Private Limited

(a) Activity of providing free complimentary tickets does not fall within the domain of supply as it does not have the element of consideration. However, where such complimentary tickets are being provided by the appellant to a related person or a distinct person the same shall fall within the ambit of supply on account of Schedule I of the Act and the appellant would be liable to pay tax on the same;

(b) The appellant would not be eligible to avail input tax credit in relation to such activity. But, where such activity or transaction is treated as supply on account of being provided by the appellant to a related person or a distinct person the appellant would be entitled to avail input tax credit for the same

01/AAAR/CGST/KPH/2022 dated 01.06.2022 Jun-2022 Download -
205 Rajasthan M/s Sai Enterprises

1. Whether the service recipient i.e.,M/s. Jaipur Vidyut Vitran Nigam Limited is a “Government Entity” asdefined under clause (zfa) of para 2 of Notification No. 12/2017 – Central Tax (Rate) dated 28.06.2017 as amended by Notification No. 32/2017 – Central Tax (Rate) dated 13.10.2017.
2. Whether services provided by the Applicant [i.e. SAI ENT.] in respect of work order No. TN-483 for Operation and Maintenance of identified 33/11 KV Grid Sub-Stations to Jaipur Vidyut Vitran Nigam Limited arewholly exempt vide serial number 3 of Notification No. 12/2017 – Central Tax (Rate) dated 28.06.2017[as amended]?
As the question posed by the applicant is related to supplies undertaken by them prior to the date of filing of the application for advance ruling before the Authority thus, no ruling is being pronounced on the question under the provisions of the GST Act, 2017.

RAJ/AAR/2022-23/05 Dated 01.06.2022 Jun-2022 Download 97(2)(b)&(e)
206 Rajasthan M/s Indian Coffee Workers’ Cooperative Society Limited

Question 1.  Whether the service provided by the applicant is classifiable as Restaurant Service or Outdoor Catering Service (HSN Code: 9963)?
Answer 1: NO. The service provided by the applicant is classifiable as ‘Temporary staffing services’ under heading No. 998514.and attracts GST @ 18% (9% CGST+9% SGST) as per S. No. 23 (iii) of the Notification No. 11/2017-CT (Rate) dated 28.06.2017.
Question 2.  Whether the rate of tax applicable, for providing such services, on consideration received from NTPC is 5% (2.5% CGST and 2.5% SGST)?
Answer 2: NO. GST @ 18% (9% CGST+9% SGST) as per S. No. 23 (iii) of the Notification No. 11/2017-CT (Rate) dated 28.06.2017 is applicable.
Question 3.  Whether the rate of tax applicable, for providing such services, on consideration received in the form of sale of food items to the employees/workers/others is 5% (2.5% CGST and 2.5% SGST)?
Answer 3: Activities of selling articles for human consumption at pre-decided rates to the employees of the recipient at canteen of NTPC, Anta by the applicant would be fall under the ‘restaurant service’ and are classifiable under Heading No. 996333 under Sl. No. 7(ii) of Notification No. 11/2017–CT (Rate) dated 28.06.2017 as amended time to time and would attract GST @ 5% (2.5% CGST + 2.5% SGST).
Question 4.  If any/all of the above three questions are not answered by your goodself in affirmative or are answered otherwise, then please provide the correct nature of service and the rate of tax applicable.
Answer 4: As mentioned in Answer No. 1, 2 & 3 above

RAJ/AAR/2022-23/06 Dated 01.06.2022 Jun-2022 Download 97(2) (a)
207 Rajasthan M/s Gyankeer Products Private Limited

Classification and applicable rate of GST and/ or Compensation Cess on our product “Keer Kokil” i.e.‘Tobacco pre-mixed with lime’?
 

RAJ/AAR/2022-23/07 Dated 01.06.2022 Jun-2022 Download 97(2)(a)
208 Maharashtra M/s. Rikki Ronie Developers

1) Whether the assessee is entitled to avail transition credit value added tax and Excise Duties paid on goods purchased/contract charges during the period 1st July, 2016 to 30th June, 2017 which was used in the under construction real estate project as GST at 12% will be levied on sale of unsold portion?

2)  Whether the assessee can claim transitional credit of Value Added Tax and Excise Duties paid on goods purchased/contract charges towards construction of rehabilitation portion also which is handed over free of cost to public Housing Department as condition to development of sale portion of the Project? 

3)  Whether the assessee can claim transitional credit of excise Duties forming part of cost of goods wherein separate invoice containing bifurcation of excise duty is not available, but the assessee is able to obtain a certificate stating the amount of excise duty paid in the said goods, the excise registration details of the manufacturer?

GST-ARA- 2018-19/B-74 Mumbai Dated 31.05.2022 May-2022 Download 97(2)(d)
209 Maharashtra M/s. Prieska Real Estates Pvt. Ltd

1) Determination of the liability to pay tax on sale of TDR.

GST-ARA- 2018-19/B-75 Mumbai Dated 31.05.2022 May-2022 Download 97(2)(e)
210 Maharashtra M/s. Monalisa Co-Operative Housing Society Limited

1.Whether the charges received by the applicant towards upkeep and maintenance from its members are covered under Sec 7 of the CGST Act?

2.  Whether the receipt of a gratuitous payment from an outgoing member for the time he has resided in the society be taxable under the CGST Act, 2017 as there is no corresponding service being provided separately by the tax payer society?

3.  Whether major repairs to be made in the future for the co-operative housing society, for which amounts are collected, be taxable at all as it is for the members only? And if taxable, whether the same is taxable at the time of its collection or whether the same would be taxable on utilization of such funds?

GST-ARA- 30/2020-21/B-71 Mumbai Dated 31.05.2022 May-2022 Download 97(2)(e)&(g)
211 Maharashtra M/s. Executive Council of Insurers

1. Whether services provided by ECOI and 17 ombudsman officers are exempt from GST?

2. Whether GST is applicable to Executive Council of Insurers (ECOI) and 17 Offices of Insurance Ombudsmen which are governed by the ECOI?

3. Whether payment received by the Life Insurance Council and General Insurance Council on behalf of Executive Council are exempt from GST?

4. The above amount received by Executive Council of Insurers from the Life Insurance Council and General Insurance Council are also exempt from GST  

GST-ARA-77/2020-21/B-73 Mumbai Dated 31.05.2022 May-2022 Download 97(2)(b),(d)&(e)
212 Maharashtra M/s. Kasturi & Sons Ltd.

Whether Applicant is eligible for the exemption from payment of GST on the monthly license fee to be received by them on the proposed letting out on Leave and License Basis of their residential building at Flat No. 19, admeasuring 1305 sq. ft. (carpet) area, on the First floor, Flat No.21, admeasuring 1336 sq.ft. on the First Floor, and Terrace T2 Flat admeasuring 1323 sq.ft. on the 6th Floor, of Kasturi Building, situated at Jamshedji Tata Road, Mumbai 400020, to M/s. Life Insurance Corporation of India for residential purpose of their staff, as per Sl. No. 12 of the Notification No.12/2017-CT(Rate), dated 28-6-2017 and corresponding S.No.12 of Notification No.12/2017-ST(Rate) under Maharashtra Goods and Service Tax Act, 2017.

GST-ARA-67/2020-21/B-72 Mumbai Dated 31.05.2022 May-2022 Download 97(2)(b)
213 Tamil Nadu M/s Kothari Sugars And Chemicals Limited

‘Whether recovery of nominal amount from the employees for making payment to the third-party service provider, providing food in canteen as mandated in the Factories Act, 1948 would attract tax under GST?’

TN/20/ARA/2022 DATED 31.05.2022 May-2022 Download 97(2)(g)
214 Andhra Pradesh M/s. Zigma Global Environ Solutions Private Limited

1)What is the  classification of the services Viz., “Processing and disposal of the legacy municipal solid waste near Kakulamanu Tippa, Tirumala through Bio- remediation & Bio- mining “as is where is bais” to be provided by the applicant to the Superintending Engineer, Tirumala Tirupati Devasthanams, Tirupati?


2). Whether aforesaid services provided by the applicant is exempted under Sl.No.3 of Notification No.12/2017 dt: 28.07.2017 as amended?  

AAR No.11 /AP/GST/2022 dated:30.05.2022 May-2022 Download 97(2)(a) &(b)
215 Andhra Pradesh M/s. Andhra Pradesh Medical Services and Infrastructure Development Corporation

1)  Whether the procurement and distribution of drugs, medicines and other surgical equipment by APMSIDC on behalf of government without any value addition, and without any profit or loss, amounts to Supply under Section 7 of CGST/SGST Act.


2). Whether the establishment charges received from the State Government as per G.O.Rt 672 dated 20-5-1998 and G.O.Rt 1357 dated 19-

10-2009 by APMSIDC is eligible for exemption as per Entry 3 or 3A of Notification 12/2017 Central Tax (Rate)?

AAR No.10 /AP/GST/2022 dated:30.05.2022 May-2022 Download 97(2)(b), (e) & (g)
216 Andhra Pradesh M/s. Andhra Pradesh Industrial Infrastructure Corporation Limited

Whether the interest amount receivable on the annual instalments fixed by the applicant is liable to GST or not.

AAR No.09 /AP/GST/2022 dated:30.05.2022 May-2022 Download 97(2)(e)
217 Andhra Pradesh M/s. Sri Vinayaka Hatcheries

The applicant seek Advance Ruling on the applicability of GST on renting of Land and whether the activity of Fish/Prawn Farming is covered under “services relating to rearing all life forms of animals- by way of renting or leasing of vacant land” and eligible for GST exemption as per Sl.No.54 of notification No.12/2017 central tax (Rate) dt: 28.06.2017 and corresponding notification under Andhra Pradesh GST.

AAR No.08 /AP/GST/2022 dated:30.05.2022 May-2022 Download 97(2)(b)
218 Andhra Pradesh M/s. Universal Print Systems

i) Whether Printing of Pre examination items like question papers, OMR sheets (Optical Mark Reading), Answer booklets for conducting of an examination by the educational boards be treated as exempted supply of service in terms of Serial Number 66 of Notification NO.12/2017-CGST [Rate] dated           28-6-2017 as amended?

(ii) Whether Printing of Post examination items like marks card, grade card, certificates to Educational Boards (up to higher secondary) a scanning of OMR Sheets and processing of data in relation to conduct of an examination be treated as exempted supply of service by virtue of in terms of Serial Number 66 of Notification No.12/2017-CGST[Rate] dated 28-6-2017 as amended?

(iii) Whether Scanning and processing of results of examinations be treated as exempted supply of service by virtue of in terms of Serial Number 66 of Notification NO.12/2017-CGST [Rate] dated 28-6-2017 as amended?

AAR No.07 /AP/GST/2022 dated:30.05.2022 May-2022 Download 97(2)(a) &(b)
219 Chhattisgarh M/s Dee Vee projects limited

1.act has not defined the said terms therefore request to define the said terms i.e., Central Government , State Government, Union territory and local authority and accordingly seeking clarification that whether corporations and departments working under various ministries of central and state will form a part of central and state , union territory or local territory.

2. that if the organization has awarded the company a contract or but the said organization is entrusted by a ministry to float the tender and award the work to eligible contractor then who will be deemed to service recipient government or the organization ?

STC/AAR/03/2022 May-2022 Download 97 (2), (a), (b)
220 Maharashtra M/s MH Ecolife E-Mobility Pvt. Ltd

Question 1: Whether services provided by the applicant to NMMT under the Agreement, by way of supplying, operating and maintaining air-conditioned electrically operated buses are taxable and subject to GST? Answered in the affirmative, as discussed above.

Answer: Answer in the affirmative.

 

Question 2: If the answer to (i) above is yes, what will be appropriate SAC (Services Accounting Code) for classifying the services provided by the applicant and applicable GST rate thereon?

Answer: The appropriate SAC (Services Accounting Code) for classifying the services provided by the applicant is Tariff Heading 9966. The rate of GST is 12% (with availment of ITC) or 5% (without availment of ITC)

 

Question 3: Whether Applicant shall be eligible to avail the input tax credit of tax paid on the procurement of input supplies used in supplying services to NMMT under the Agreement?

Answer: The Applicant shall be eligible to avail the input tax credit of tax paid on the procurement of input supplies used in supplying services to NMMT under the

Agreement only if they pay tax of 12% on output service, us discussed above.

GST-ARA- 60-2020-21/B-69 Mumbai Dated 25.05.2022 May-2022 Download 97(2)(d) & (e)
221 Maharashtra M/s Navi Mumbai Sports Association

1.    Whether the following amount collected by the applicant from its members is liable to GST?
 a.  Entrance / Admission fees which forms part of corpus fund
 b.  Annual Subscription fees
 c.  Annual Maintenance fees

2.  Whether the amount / fees collected towards rendering training / coaching in recreational & sports activities are exempt from payment of GST under entry no. 80 of notification 12/2017 CTR dated 28th June, 2017?
 a.  Football / Basketball/ Athletic / Cricket / Swimming coaching fees
 b.  Summer coaching fees
 c Dance coaching
 d.  Karate / Physical fitness

GST-ARA-16/2020-21/B-67 Mumbai Dated 25.05.2022 May-2022 Download 97(2)(b),(e)&(g)
222 Maharashtra M/s. Auto Cluster Development and Research Institute

1. Whether PCSCL is termed as Government or Local Authority of Government Authority or Governmental Entity as per GST Law

2. Whether PCSCL is eligible to take claim benefits of Government or Local Authority of Governmental Authority or Governmental Entity (eg. Exemption as per Notification 12/2017-Central Tax (Rate) dated 28/06/2017)

3. Whether Renting of immovable Property Services provided to PCSCL exempt as per GST Law.  If taxable then at what rate GST will be applicable.

4. Whether Utility charges recovered from PCSCL are exempt as per GST Law. If taxable then at what rate GST will be applicable

5. Whether PCSCL liable to deduct tax at source (GST TDS as per provisions of GST Law)?

GST-ARA-106/2019-20/B-68 Mumbai Dated 25.05.2022 May-2022 Download 97(2)(a),(b)&(e)
223 Maharashtra M/s. HITACHI ASTEMO BRAKE SYSTEMS INDIA PRIVATE LIMITED

Whether the product “Brake Pad” (consisting friction material) can be under HSN 6813.

GST-ARA-2018-19/B-66 Mumbai Dated 25.05.2022 May-2022 Download 97(2)(a)
224 Maharashtra M/s. I-STRON CORPORATION PRIVATE LIMITED

1. Whether the supply of services provided by the applicant in connection with the car parking solutions to the builders/ developers/ main contractors in respect of projects which are covered under SI. No. 3 (v) of Notification 11/2017- Central Tax (Rate) dt. 28.06.2017 as amended, shall be eligible for the concessional GST rate prescribed thereunder?

2. Whether benefit of the concessional GST rate under SI.No. 3 (v) of Notification 11/2017-Central Tax (Rate) dt. 28.06.2017 as amended, can be availed by the applicant irrespective of and independent of the treatment of the project under GST and GST rate used by the builder/ developer/ main contractor?

3. Whether benefit of the concessional GST rate under SI No.  3 (v) of Notification 11/2017- Central Tax (Rate) dt. 28.06.2017 as amended shall be available in cases wherein both commercial units and residential apartments would be built? If not, whether proportionate benefit may be availed for the Residential Component?

GST-ARA-2018-19/B-65 Mumbai Dated 25.05.2022 May-2022 Download 97(2)(a)&(b)
225 Delhi M/s Rod Retail Private Limited

The appeal, being devoid of merits, is dismissed.

Order No./03/DAAAR/ 2022-23 dated 23.05.2022 May-2022 Download -
226 Delhi M/s Deepak Co

The Appellate Authority for Advance Ruling passed the following order:

1. The GST rate on supply of food and/or drinks by the appellant whether in trains or at platforms (static units), will be 5% without ITC.

2. In respect of supply of newspapers, the same are exempted under relevant notifications of CGST, 2017 SGST, 2017 and IGST Act, 2017.

Order No./02/DAAAR/ 2022-23 dated 23.05.2022 May-2022 Download -
227 Delhi M/s Indian Institute of Corporate Affairs

The Appellate Authority for Advance Ruling dismissed the appeal filed by the Appellant i.e. M/s Indian Institute of Corporate Affairs,

B Wing, 2 Floor, Paryavaran Bhawan, CGO Complex, Lodhi Road New Delhi on grounds of time limitation.

Order No./01/DAAAR/ 2022-23 dated 23.05.2022 May-2022 Download -
228 Gujarat M/s. Baroda Medicare Private Limited

Whether the supply of Occupational Health Check-up (OHC) service by the hospital i.e. nursing staff, Doctors, Paramedical staff on hospital’s payroll, working in different corporate for providing health check-up service, ambulance facility, and allied medical services to their employees and also the camps conducted for health check-up outside the hospitals, to be treated as Health Care service and hence not taxable under CGST / SGST?

GUJ/GAAAR/APPEAL/2022/09 dated 23.05.2022 May-2022 Download -
229 Maharashtra M/s. Rahul Ramchandran

Question 1: - Whether “ Nashik Cambridge Pre-School” is covered under Notification No. 12/2017-CT, dated 28th June, 2017 Sl No. 66, under the Heading 9992 under GST Act?

Question 2:-  Whether Nashik Cambridge Pre-school” is entitled for Nil rate of tax as per Serial No. 66 of the Notification no. 12/2017-CT (Rate) dated 28/06/2017, on the supply of Pre-school education service to its students against fee?

Question 3:-  Whether “Nashik Cambridge Pre-school” is entitled for Nil rate of tax as per Serial No.  66 of the Notification No. 12/25017-CT (Rate) dated 28/06/2017, on the supply of some goods to its Pre-school students, without any consideration?

Question 4:-  Whether “Nashik Cambridge Pre-school” is entitled for Nil rate of tax is per Serial No.  66 of the Notification No. 12/25017-CT (Rate) dated 28/06/2017, on the supply of some goods to its Pre-School students for some consideration?

Question 5:- Whether “Nashik Cambridge Pre-school” is entitled for Nil rate of tax is per Serial No.  66 of the Notification No. 12/25017-CT (Rate) dated 28/06/2017, on the supply of transportation service to tits Pre-school students without any consideration?

Question 6:- Whether “Nashik Cambridge Pre-school” is entitled for Nil rate of tax is per Serial No.  66 of the Notification No. 12/25017-CT (Rate) dated 28/06/2017, on the supply of transportation service to its Pre-school students for some consideration?

Question 7:- Whether “Nashik Cambridge Pre-school” is entitled for Nil rate of tax is per Serial No.  66 of the Notification No. 12/25017-CT (Rate) dated 28/06/2017, on the supply of transportation service to its faculty and staff for some consideration?

Question 8:-  Whether “Nashik Cambridge Pre-school” is entitled for Nil rate of tax is per Serial No.  66 of the Notification No. 12/25017-CT (Rate) dated 28/06/2017, on the supply of canteen service to its faculty and staff for some consideration?

GST-ARA-43/2020-21/B-64 Mumbai Dated 23.05.2022 May-2022 Download 97(2)(g)
230 Uttar Pradesh M/s Deputy Commissioner, CGST & C.Ex. Division-II, Agra Commissionerate against AAR Order No. UP ADGR-84/2021 dated 18.10.2021 for M/s Golden Tobie private Limited

Order No. UP ADGR-84/2021 dated 18.10.2021 issued by the Authority for Advance Ruling is upheld by the Appellate Authority

UP_AAAR_01/2022 dated _23.05.2022 May-2022 Download -
231 Maharashtra M/s. Citi Buildcon Private Limited

1) The applicability of notification dated 25.01.2018 about Development agreement and 05.03.2018 about joint venture agreement?

2) Whether the landowner/developer will have to pay GST on revenue sharing agreement?

3) if the answer of question 2 is yes and then what will be value of supply under GST, at what rate GST will be payable and when will the GST will be payable?

GST-ARA- 2018-19/B-63 Mumbai Dated 20.05.2022 May-2022 Download 97(2)(b),(c) & (e)
232 Maharashtra M/s. Saffron Art Private Limited

1. Classification of second hand or used ‘Paintings’ [Section 97(2) (a)]

2. Whether for determination of the liability to pay tax on the sale of second hand or used ‘Paintings’, the applicant can apply Rule 32(5) of CGST & MGST Rules, 2017 ?

GST-ARA-51/2020-21/B-62 Mumbai Dated 20.05.2022 May-2022 Download 97(2)(a) & (e)
233 Rajasthan M/s Mody Education Foundation

Whether Hostel Accommodation Charges per Hostel Seat provided by the Mody Education Foundation (MEF) to the students of Mody University of Science and Technology (MUST) having value of service upto Rs. 1000/- per day would be eligible for exemption under entry no. 14 of the Notification No. 12/2017 dated 28-06-2017?

RAJ/AAR/2022-23/04 Dated 19.05.2022 May-2022 Download 97(2)(a),(b) (c) &(e)
234 Rajasthan M/s Crown Craft India Private Ltd

Since our present and new unit (situated within the Rajasthan state) would have same GSTIN therefore sending goods/ raw material/ capital goods from one unit to other would not comprise supply of goods or services. In such circumstance would we require to pay GST on such movement of goods/raw material/ capital goods?

RAJ/AAR/2022-23/03 Dated 19.05.2022 May-2022 Download 97(2) (d) &(e)
235 Rajasthan M/s Gurkripa Career Education Private Limited

Q1. Whether the activity of providing the hostel on the rent to various students by applicant is exempt (where hostel fees charged per student per day is much less than Rs. 1000/-)?
Q2. If is it exempt it shall be claimed as exempted under which entry of Notification No 12/2017-Central Tax (Rate) (as amended time to time) dated 28.06.2017.
RULING-No ruling is extended for the reasons stated in para 8 above.

RAJ/AAR/2022-23/02 Dated 19.05.2022 May-2022 Download 97(2)(b)&(e)
236 Maharashtra M/s. Cinta Medtech Private Limited

1) What is the service code (tariff) under which the testing/diagnostic services (Ambulatory Blood Pressure Monitoring Test , Holter Monitoring test, Sleep Apnea Test ) provided by the applicant can be classified ?

2) Whether delay charges, rescheduling charges and doctors opinion charges recovered by the applicant along with testing charges be regarded as composite supply of testing charges?
 
3) What is the rate of GST payable on intra state and interstate supplies of service provided by applicant being testing charges, delay charges, rescheduling charges and doctor’s opinion charges?

GST-ARA-2019-20/B-61 Mumbai Dated 18.05.2022 May-2022 Download 97(2)(a) & (e)
237 Karnataka M/s Fire Prevent Systems

1. Applicable rate of GST on (Training Academy) Fire Prevention & Emergency Training and Awareness Programmes.

KAR/ADRG 16/2022 dated 17.05.2022 May-2022 Download 97 (2) ( e )
238 Karnataka M/s Auriga Research Private Limited

1. Whether Goods and Services Tax ("GST") will be levied on Revenue Sharing invoices raised by one party on to another party wherein the outward supply of services is exempt in nature.

KAR/ADRG 15/2022 dated 17.05.2022 May-2022 Download 97 (2) ( e )
239 Gujarat M/s. NaimunnishaNadealiSaiyed (Legal Name), Star Enterprise (Trade Name)

Which Tax rate shall be applicable on Fans (HSN-84145930) used in Poultry House for the purpose of Air circulation?

GUJ/GAAR/R/2022/32 dated 13.05.2022 May-2022 Download 97(2)(a)
240 Uttar Pradesh M/s Airport Director Airport Authority of India.

Whether the transfer of business by the Airport Authority of India to M/s Adani Lucknow International Airport Limited be treated as Supply  u/s. 7 0f the Central Goods and Service Tax Act, 2017(“UPGST”)

UP_AAR_03 dated 13.05.2022 May-2022 Download 97(2)(b), (e) &(g)
241 Gujarat M/s. State Examination Board

Whether the applicant is eligible to claim exemption benefit under Sr.No.5 and Sr. No. 66(a) & (aa) of Notification No.12/2017-Central Tax(Rate) dated 28.06.2017?

GUJ/GAAAR/APPEAL/2022/08 dated 12.05.2022 May-2022 Download -
242 Gujarat M/s. Gujarat Rural Industries Marketing Corporation Ltd.,

What is the GST Rate on Tailoring Kit ?

GUJ/GAAR/R/2022/31 dated 11.05.2022 May-2022 Download 97(2)(e)
243 Gujarat M/s. Adani Green Energy Ltd.

Whether the Applicant is liable to discharge GST under the reverse charge mechanism in respect of the services of arranging for subscription supplied to the Applicant, by the Managers located in the non-taxable territory?

GUJ/GAAR/R/2022/30 dated 11.05.2022 May-2022 Download 97(2)(e)
244 Gujarat M/s. Swadeshi Empresa Pvt.Ltd

HSN Tariff of ‘fire safety product assembled on trolley’, consisting of engine operated pump, water tank, hose reel, pipe and gun, operated through electric panel on trolley

GUJ/GAAR/R/2022/29 dated 11.05.2022 May-2022 Download 97(2)(a)
245 Gujarat M/s. Indian Society of Critical Care Medicine

1. What shall be the nature of service and classification in accordance with Notification No. 11/2017- CTR, dated 28.06.17 read with annexure attached to it in relation the following services:

a. Service provided by ISCCM to the delegates;

b. Service provided by ISCCM to the exhibitors.

2. In relation to the brand promotion packages offered by ISCCM in the course of the event,

a. What shall be the nature of service and classification in accordance with Notification No. 11/2017-CTR, dated 28.06.17 read with annexure attached to it?

b. Whether ISCCM is liable to pay tax on services provided to the brand promoters or the liability to pay tax on such services falls on recipient under reverse charge according to Notification No. 13/2017 Central Tax Rate?

3. Whether Input Tax Credit is admissible for ISCCM in respect of tax paid on the following

a.   Services provided by the hotel including accommodation, food & beverages

b.   Supply of food and beverages by outside caterers

c.    Services provided by event manager like pickup & drop, exhibition stall setup, tenting, etc

GUJ/GAAR/R/2022/28 dated 11.05.2022 May-2022 Download 97(2)(a),(b) & (d)
246 Gujarat M/s. Tata Advanced Systems Limited
  1. What is the nature of supply under the contract between the Applicant and Airbus (i.e., whether the same will qualify as ‘supply of goods’ or ‘supply of service’)?
  2. Given the nature of the activities undertaken by the Applicant under the contract, what will be the appropriate classification and rate of tax of the said supply?
  3. What is the value to be adopted for the purpose of payment of GST?
  4.  What will be the time of supply for payment of GST?
GUJ/GAAR/R/2022/27 dated 11.05.2022 May-2022 Download 97(2)(a),(b),(c),(e) & (g
247 Gujarat M/s Shell Energy India Pvt. Ltd.

Whether value attributable to SUG stipulated in the Agreement between the Applicant and Customers is subject to the levy of GST and therefore, liable to be included in the consideration for re-gasification services determined as per Section 15 of the CGST Act.?

GUJ/GAAR/R/2022/26 dated 11.05.2022 May-2022 Download 97(2)(c)
248 Telangana M/s. Vinair Systems & Services

Can we do item wise billing for every product in the Air Handling units independently taking the benefit of lower rate of taxation instead of adopting the higher rate of taxation?

2. In case of procurement of higher rate items i.e. 28% from different company and rest of the system (less than 28%) from other company is agreeable? Or Section 8 of the Act is invoked and does department take a view of higher rate of taxation for the whole system?

TSAAR Order No. 24/2022 Dated 10.05.2022 May-2022 Download 97(2)(e)
249 Gujarat M/s. Gujarat Industrial Development Corporation

“Whether various activities carried out by the appellant to the plot holders in terms of provisions of GIDC Act, 1962 and charges collected for the same as may be notified from time to time amounts to supply under Section 7 of the CGST Act, 2017?”

GUJ/GAAAR/APPEAL/2022/07 dated 09.05.2022 May-2022 Download -
250 Maharashtra M/s KARVE INSTITUTE OF SOCIAL SERVICE

Since the institute deploys funds, revived from other entities for CSR purpose u/s 135(5) of the Companies Act 2013, to oversee the execution of the social activities in a pure agent capacity, be charged GST by supplier of Goods and services to the institute?

GST-ARA-34/2021-22/B- 60 Mumbai Dated 04.05.2022 May-2022 Download 97(2)(e)
251 Maharashtra M/s. BARANJ COAL MINES PRIVATE LIMITED

Question 1 - Whether the activity carried out by the Applicant under the Agreement is supply of Goods or is a supply of Service and should accordingly be subject to GST under HSN 2701 (chargeable @ 5% as supply of coal) or under HSN 9986 (chargeable @ 18% as Support Services to Mining)?

Question 2: Since, in terms of Article 24.3 of the Agreement, the right and ownership on the Coal mined by the Applicant always vests in and remains with KPCL and the Applicant is only responsible for excavation, transport and delivery, and as such cannot transfer ownership to the coal, whether the applicant should raise an invoice under MGST/CGST or under IGST in as much as the Applicant is of the view that the entire activity takes place in the State of Maharashtra only.

GST-ARA-57/2021-22/B- 59 Mumbai Dated 04.05.2022 May-2022 Download 97(2)(a),(c), (e) & (g)
252 Maharashtra M/s. KPC Projects Ltd.,

1. In view of the construction services provided by the applicant to UPRNN, is the applicant eligible to avail the concessional rate of GST at 12% as prescribed in of S. No. 3 (vi) of the Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017, as amended?

2. If not, what is the appropriate rate and classification of GST to be charged by the applicant?

GST-ARA-65/2021-22/B- 57 Mumbai Dated 04.05.2022 May-2022 Download 97(2)(a),(b) & (e)
253 Maharashtra M/s. KPC Projects Ltd.,

1. In view of the construction services provided by the applicant to UPRNN, is the applicant eligible to avail the concessional rate of GST at 12% as prescribed in of S. No. 3 (vi) of the Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017, as amended?

2. If not, what is the appropriate rate and classification of GST to be charged by the applicant?

GST-ARA-66/2021-22/B- 58 Mumbai Dated 04.05.2022 May-2022 Download 97(2)(a),(b) & (e)
254 Chhattisgarh M/s HPL Electric and power limited

Whether the supply to be made by applicant to Adani Infra (India) Ltd can be classified under entry 3(IV)A of Notification no.11/2017/C.T. dated 28.06.2017 and the benefit of concessional rate of GST of 12% i.e., 6% SGST and CGST can be availed in respect of said supply by applicant to Adani Infra(India) Ltd ?

STC/AAR/02/2022 May-2022 Download 97 (2), (a), (b)
255 Chhattisgarh M/s HPL Electric and power limited

Whether the supply to be made by applicant to Adani Infra (India) Ltd can be classified under entry 3(IV)A of Notification no.11/2017/C.T. dated 28.06.2017 and the benefit of concessional rate of GST of 12% i.e., 6% SGST and CGST can be availed in respect of said supply by applicant to Adani Infra(India) Ltd ?

STC/AAR/02/2022 May-2022 Download 97 (2), (a), (b)
256 Chhattisgarh M/s Triveni Engicons pvt ltd

1.what is the rate of tax for the workers like contract of goods and services

2.whether the works can be awarded under the definition of work

3.whether the rate of GST for the construction of rail infrastructure facilities

4.whether the said work can be considered as works contract pertaining to railways including monorail and metro

STC/AAR/01/2022 May-2022 Download 97 (2), (a), (b)
257 Maharashtra M/s. ROYAL CARBON BLACK PRIVATE LIMITED

The Maharashtra Appellate Authority for Advance Ruling, has set aside the Advance Ruling passed by the MAAR vide Order No.GST-ARA-50/2019-20/B-60 dated 15.12.2020,and hold that the case may be decided on merit after calling for all the required documents from the Appellant. Accordingly, the case is remanded back to the Maharashtra Authority for Advance Ruling for passing the advance ruling in respect of the questions asked by the Appellant. Thus, the subject Appeal stands disposed of in the above terms

MAH/AAAR/AM-RM/06/2022-23 dated 02.05.2022 May-2022 Download -
258 Uttar Pradesh M/s MEL Training And Assessment Limited.

Ques-1 Whether the service provided by the applicant can be considered as exempted under Entry 66 of Notification 12/2017- Central Tax (Rate).

Ans-1 Service provided by the to AIIMS by way of recruitment examination and semester/ Course examination are not exempted Entry 66 of Notification 12/2017- Central Tax (Rate) dated 28.06.2017.  However, service provided by the applicant to AIIMS by way of Entrance examination are exempted under Entry 66  of Notification 12/2017- Central Tax (Rate) dated 28.06.2017. 

UP_ ADRG _02_2022 dated 02.05.2022 May-2022 Download 97(2)(b) &(e)
259 Karnataka M/s OM Construction Company

i. The applicability of Serial No. 3(i) of Notification No. 03/2019-Central Tax (Rate) New Delhi, the 29th March, 2019 (parent Notification No. 11/2017-Central Tax (Rate), dated the 28th June, 2017 as amended by Notification No. 30/2018-Central Tax (Rate), dated the 31st December, 2018 to the applicant who is one of the sub-contractors to the builder / Developer / Contractor of Affordable housing under PMAY Scheme.

ii. Eligibility of concessional rate of CGST at 0.75%  as per the Notification No. 03/2019-Central Tax (Rate) New Delhi, the 29th March, 2019 amended from time to time

KAR ADRG 14/2022dated 30.04.2022 Apr-2022 Download 97(2)(b)
260 Tamil Nadu M/s Translog Direct Private Limited

1. The Applicant would like to seek a ruling on whether the provision of specified services would qualify as “support services” under SAC 9985 of Notification No. 11/2017-Central Tax (Rate) dated June 28, 2017. 

2. The Applicant would also like to seek a ruling on whether such support services would be considered as export of services based on the present facts and circumstances.

TN/18/ARA/2022 DATED 29.04.2022 Apr-2022 Download 97(2)(a)
261 Maharashtra M/s. MEK Peripherals India Pvt Ltd

1. Whether the Incentive received from Intel inside US LLC under Intel Approved Component Supplier Program (IACSP) can be considered as Trade Discount?
 
  2. If not considered as Trade Discount then whether it is consideration for any supply?

  3. If it is considered as supply than whether it will qualify as export of service?

GST-ARA-59/2020-21/B-56 Mumbai Dated 27.04.2022 Apr-2022 Download 97(2)(e ) & (f)
262 Maharashtra M/s. Aryan Contractor Pvt Ltd

1. How much GST Rate Applicable to Aryan Contractor Private Ltd (Subcontractor), 12% or 18%?

2. Which Tariff Head applicable to Aryan Contractor Private Ltd (Subcontractor)?

GST-ARA-62/2020-21/B-55 Mumbai Dated 27.04.2022 Apr-2022 Download 97(2) (e)
263 Maharashtra M/s. CLR Skills Training Foundation

Whether the reimbursement amount received by the Applicant from Trainer towards “Stipend and other expenses incurred by the Applicant in accordance with AICTE (NEEM) Regulations to ensure wealth, safety and health of NEEM Trainees” is in the capacity of pure agent and hence not includible in the value of taxable supply made by the Applicant to Trainer for the purpose of payment of Goods and Service Tax (“GST”)?

GST-ARA-122/2019-20/B-54 Mumbai Dated 27.04.2022 Apr-2022 Download 97(2) (c)
264 Maharashtra M/s.Gulf Turbo Solutions LLP

1. Whether Marketing Services agreed to be provided by the Applicant under Marketing Services Agreement agreed to enter into will constitute supply of ‘ Support Services’ falling under HSN Code 9985 or as ‘Intermediary Services’  classifiable under HSN Code 9961/9962?

2. Whether Marketing Services provided by the applicant is an export of services as defined under Section 2(6) of the Integrated Goods and Services Tax Act 2017? 

GST-ARA-101/2019-20/B-53 Mumbai Dated 27.04.2022 Apr-2022 Download 97(2) (a) & (e)
265 Uttarakhand M/S ULTRA TECH SUSPESIONS PVT. LTD

What is the appropriate classification and applicable rate of the goods namely U-Bolt, Front Spring Bolts & Spring Pins manufactured and supplied by the Applicant?

UK-AAR-04/2022-23 dated 27.04.2022 Apr-2022 Download 97 (2) (a)
266 Uttar Pradesh M/s Coperion Ideal Private Limited.

Q-1 Whether supply of components of Pneumatic Conveying System by the applicant to its customers on High Sea Sales basis will be treated neither as supply of goods nor as supply of service by virtue of Entry 8 to Schedule III of CGST Act?

Ans-The current application is not covered within the scope of Section 97 of the CGST Act, 2017 as such the same is not covered under the ambit of Authority for Advance Ruling. As the questions raised do not fall within the mandate of Authority for Advance Ruling, the application is therefore disposed of as such.

UP_ ADRG _01_2022 dated 25.04.2022 Apr-2022 Download -
267 West Bengal M/s Cosmic Ferro Alloys Limited

Whether transfer of an unit by the applicant with all the assets including taking over all the liabilities by the purchaser for a lump sum consideration would amount as supply of goods or supply of services and whether the transaction would be covered under Entry No. 2 of the Notification No.12/2017-Central Tax (Rate) dated 28.06.2017.

02/WBAAR/2022-23 dated 22.04.2022 Apr-2022 Download 97(2)(a)&(e)
268 Karnataka M/s Medreich Limited

1. Whether Input Tax Credit is avilable on the Inward supplies received and for preparation of food and beverages to be provided to the employees of the company?
2. Whether Input Tax Credit is available on the Inward Supplies of Capital equipment used for preparation of food and beverages to be provided to the employees of the company?
3. Whether Input Tax Credit is available on the Inward Supplies of food and beverages supplied by an outside caterer (s) on the basis of the Tax Invoice (s) raised by them and reported in the GST portal through

Form GSTR-1 and reflected in Form GSTR-2 & GSTR-2A?
4. Whether the food and beverages provided in the course of company's principal business, to the workers during the working hours is to be considered as supply? If yes, whether GST needs to be paid to the government on the amount collected from the employees?
5. If the provision of food to the employees of the applicant company is deemed to be a supply, whether it shall be treated as Supply of Good or Service, since it is served in the premises of the applicant (employer) company and not provided to them to carry outside?
6. If the amount collected from the employees is deemed as supply and GST needs to be paid, what should be the taxable value and at what rate GST shall be paid thereon?
7. Whether GST is applicable on the transportation services received from external supplier for the purpose of providing transportation facility to the employees between their residence and place of work?
8. Whether GST paid on Transport service provider's invoices is an eligible Input Tax credit and how the seating capacity of the vehicle is decided in this respect?
9. Whether Input Tax credit is available on the Inward supplies of Transport services for employees to facilitate their travel from the place of residence to the place of work and back, to perform the work of the company in the course of its business?
10. Since the provision of food, beverage and / or transportation by the employer to the employ is done in the course of the principal business of the applicant company (employer) which would have a influential role in the furtherance of its business, whether the net cost would be treated as consideration by the company to its employees in kind as the amount recovered, if any would not be treated as

income of the company, but would be applied to reduce the expenses on these relevant items of inward supplies received for enhancing the work comfort of the employees?

KAR ADRG 13/2022dated 21.04.2022 Apr-2022 Download 97 (2) (d) & ( e )
269 Karnataka M/s IBI Group India Pvt. Ltd.,

1. Whether Consultancy services rendered to ADB, Manilla would qualify as " export of services" in terms of Section 2(6) of the Integrated Goods and Services Tax Act, 2017 ("IGST Act")?

2. If the Consultancy Services rendered to ADB, Manilla do not qualify as " export of services", whether ADB would be required to obtain refund of GST charged on invoice issued for consultancy services in terms of Section 55 of the Central Goods and Services Tax , 2017 ("CGST Act") or the services would be exempt as per provisions of the Asian Development Bank Act, 1966 ("ABD Act")?

KAR ADRG 12/2022dated 21.04.2022 Apr-2022 Download 97 (2) (a)
270 Karnataka M/s Keysight Technologies India Pvt. Ltd.,

a) Whether software licenses supplied by the applicant qualifies to be treated as computer software resulting in supply of goods and are therefore to be classified under Chapter Heading 8523 80 20?

B) Whether the benefits of Notifications No. 45/2017-Central Tax (Rate), Notification (45/2017) No. FD48 CSL 2017, Bengaluru and Notification No. 47/2017-IGST (Rate) all dated 14.11.2017 are applicable to the software licenses supplied by the Applicant to the institutions given in the notification?

KAR ADRG 11/2022 dated 21.04.2022 Apr-2022 Download 97(2)(b) & 97(2)(g)
271 Maharashtra M/s. Romell Real Estate Pvt Ltd

a. Whether Entry No. 3(v) (da) of Notification 11/2017-C.T.(R) dated 28/06/2017, as amended time to time, applies to the works contract service received from the contractors?

b. Whether the benefit of concessional rate would be available to construction of common amenities such as club house, swimming pool and amenities of like nature?

GST-ARA-69/2020-21/B-51 Mumbai Dated 21.04.2022 Apr-2022 Download 97(2)(e)
272 Maharashtra M/s. Crystal Crop Protection Ltd

1. Whether the transaction of transfer of business by way of merger of two GST registrations/ distinct persons would constitute ‘supply’ under the GST law?

2. Whether the transaction of transfer of business by way of merger of two GST registrations/ distinct persons would constitute ‘supply of goods’ under the GST law?

3. Whether merger between distinct persons would qualify as ‘transfer of business as going concern’ under the purview of GST Law?

4. Whether the transaction of transfer of business by way of merger of two GST registrations/ distinct persons would constitute ‘supply of services’ under the GST law?

5. If the transaction qualifies as ‘supply of services’, whether the said transaction would get covered under Sl. No. 2 of Notification no. 12/2017–C.T.(R) dated 28.06.2017, and therefore not liable to GST?

6. Whether Nagpur registration can file Form GST ITC-02 and transfer unutilized credit balance to Akola registration?

7. In case the Applicant merges the business of Akola registration, then can the Applicant claim credit balance appearing in Akola registration via Form GST ITC 02A in Nagpur registration?

GST-ARA-31/2021-22/B-50 Mumbai Dated 21.04.2022 Apr-2022 Download 97(2)(b), (d), (e ) & (g)
273 Gujarat M/s. Tirupati Construction

Whether the activity of composite supply of works contract service by way of construction of Construction of Fire Station And Staff Quarters at T.P.S NO - 42 (BHIMRAD),F.P NO-65, in SWZ(A) at Bhimrad Surat, for the Surat Municipal Corporation and as detailed in Work Order-North Zone/Out/879 dated 26.02.2019  entered in to by the applicant supplier and the said local authority recipient i.e. Surat Municipal Corporation, merits classification at Serial Number 3(vi)(a) of Notification Number 11/2017 – Central Tax(Rate) dated : 28.06.2017 (hereinafter referred to as the said NT) , as amended from time to time and last amended by Notification Number 21/2012-Central Tax(Rate) dated 31.12.2021 w.e.f. 01.01.2022?

GUJ/GAAR/R/2022/25 dated 18.04.2022 Apr-2022 Download 97(2)(a)
274 Gujarat M/s. Tirupati Construction

Whether the activity of composite supply of works contract service by way of construction of “ “Construction of New AdarshNivashiShala (Kumar) / School Hostel (324 Bed ) / Staff Quarters and Kumar Chhatralay (300 Bed) at Village : Baben , Taluka : Bardoli, District : Surat ”, for the  Road and Building Department in the Government of  Gujarat and as detailed in Work Order Number : AB/TC/B-2/3/1181 dated : 01.06.2020 entered in to by the applicant supplier and the said State Government, merits classification at Serial Number 3(vi)(a) and (b) of Notification Number 11/2017 – Central Tax(Rate) dated : 28.06.2017 , as amended from time to time and last amended by Notification Number : 21/2012-Central Tax(Rate) dated : 31.12.2021 w.e.f. 01.01.2022?

GUJ/GAAR/R/2022/24 dated 18.04.2022 Apr-2022 Download 97(2) (a)
275 Maharashtra M/s. B.T.Patil & Sons Belgaum Construction Pvt Ltd

A) If the tax rate of M/s. Mahalaxmi B T Patil Honai Constructions JV (Referred to as JV) is NIL as per SI No 3A- Chapter No. 9954 as per Notification No. 12/2017 C.T. (Rate) dated 28.06.2017, as amended by Notification No. 2/2018-C.T. (Rate) dated 25.01.2018, whether we can avail the benefit of the same tax rate i.e. NIL?

B) If the above answer is negative, then whether we can avail the benefit of SI No 3 (x) – Chapter No. 9954 as per Notification No. 01/2018-C.T. (Rate) dated 25.01.2018 (amendments in the Notification No 11/2017- Central Tax (Rate) dated 18th June 2017)?

GST-ARA-35/2020-21/B-49 Mumbai Dated 18.04.2022 Apr-2022 Download 97(2)(b)
276 Maharashtra M/s. Mahalakshmi Infraprojects Pvt Ltd

1. If the tax rate of M/s. Mahalaxmi B T Patil Honai Constructions JV (Referred to as JV) is NIL as per SI No 3A- Chapter No. 9954 as per Notification No. 12/2017- C.T. (Rate) dated 28.06.2017, as amended by Notification No. 2/2018-Central Tax (Rate) dated 25th January 2018, w.e.f. 25th January 2018, whether we can avail the benefit of the same tax rate i.e. NIL?

2.  If the above answer is negative, then Advance Ruling for whether we can avail the benefit of SI No 3 (x) - Chapter No. 9954 as per Notification No. 01/2018-C.T. (Rate) dated 25th January 2018 (amendment in the Notification No 11/2017- C.T. (Rate) dated 28th June 2017)?

GST-ARA-34/2020-21/B-48 Mumbai Dated 18.04.2022 Apr-2022 Download 97(2)(b)
277 Madhya Pradesh M/s Bhopal Smart City Development Corporation Limited

1. The activity of purchase or allotment of land and selling the said land after undertaking development activities of providing amenities such as Drainage line, water line, electricity line, land leveling, and common facilities viz. road and street light etc. is liable to GST.

MP/AAAR/01/2022 dated 13.04.2022 Apr-2022 Download -
278 Gujarat M/s. Vasant Fabricators Pvt. Ltd,

(1)  Whether the activity of fabricating and mounting Tankers, Tippers, etc. on the chassis provided by the owner of such chassis i.e. bus body building would be covered under the category of Supply of Services?

              (2)  If yes, the applicable accounting code of such services as per the Scheme of Classification of Services and the applicable rate of GST thereon.

GUJ/GAAR/R/2022/23 dated 12.04.2022 Apr-2022 Download 97(2) (a) and (e)
279 Gujarat M/s. Emcure Pharmaceuticals Limited

1. Whether the recoveries made by the Applicant from the employees for providing canteen facility to its employees are taxable under the GST laws?

   2.   Whether the free of cost bus transport facilities provided by the Applicant to its  employees is taxable under the GST laws?

   3.   Without prejudice, even if GST is applicable in respect of employee recovery towards bus transportation facility, whether the Applicant would be exempted under the Sl. No. 15 of Notification No. 12/2017 – Central Tax (Rate) dated 28 June 2017?

  4. Whether input tax credit is admissible to the Applicant for the GST charged/paid to the vendors on procurement of such services in terms of Sec 16 of CGST Act, as the same are used in relation to furtherance of business? If yes, would the same be restricted to the portion of cost borne by the Applicant?

GUJ/GAAR/R/2022/22 dated 12.04.2022 Apr-2022 Download 97(2)(d) &(e)
280 Gujarat JK Paper Ltd.,

1.    Due to change in the Government policy, Applicant desires to surrender the GSTIN (24AAACT6305N2Z9) and merge it with existing GSTIN (24AAACT6305N1ZA) of JKPL CPM by transferring all business assets and liabilities to the said existing GST registration. In view of merger of two GSTIN of JKPL CPM, whether the applicant can transfer closing balance of ITC from its GSTIN (24AAACT6305N2Z9) to existing GSTIN (24AAACT6305N1ZA) of JKPL CPM by filing Form ITC-02?”

2.     If answer to the above question is in affirmative, whether any additional liability towards payment of Tax or reversal of ITC will arise on the Applicant on account of merger of its GSTIN with GSTIN of existing unit of JKPL CPM in the form of transfer of all business assets and liabilities and on account of filing of Form ITC-02 for transferring ITC from its GSTIN to GSTIN of existing unit?

GUJ/GAAR/R/2022/21 dated 12.04.2022 Apr-2022 Download 97(2)(b), (e)
281 Gujarat M/s. Cadmach Machinery Pvt. Ltd

Whether recovery of amount from employee on account of third party canteen service provided by assessee, which is obligatory under section 46 of Factories Act, 1948, would come under definition of, 'outward supply' and, therefore, taxable as a 'supply' under GST

GUJ/GAAR/R/2022/20 dated 12.04.2022 Apr-2022 Download 97(2)(e) and (g)
282 Gujarat M/s. Cadila Healthcare Limited

a. Whether the subsidized deduction made by the Applicant from the employees who are availing food in the factory/corporate office would be considered as a supply by the Applicant under the provisions of Section 7 of Central Goods and Service Tax Act, 2017 and Gujarat Goods and Service Tax Act, 2017.

b. In case answer to above is yes, whether GST is applicable on the amount deducted from the salaries of its employees?

c. In case answer to above is no; GST is applicable on which portion i.e. amount paid by the Applicant to the Canteen Service Provider or only on the amount recovered from the employees?

GUJ/GAAR/R/2022/19 dated 12.04.2022 Apr-2022 Download 97(2) (c) (d) (e) & (g)
283 Gujarat M/s. Royal Techno Projects (India) Pvt. Ltd.

Whether tax is to be calculated on tender price or inclusive of tender price?

GUJ/GAAR/R/2022/18 dated 12.04.2022 Apr-2022 Download 97(2)(e)
284 Gujarat M/s.Surat Smart City Development Ltd.
  1. Whether the supply made by NEC under the AFC project would qualify as a:
  1. ‘Works Contract’ as defined under Section 2 (119) of the CGST, 2017; or
  2. “Composite Supply” as defined under Section 2(30) of the CGST Act, 2017;
  1. Whether the supply made by NEC under the AFC project would qualify as an original works meant predominantly for use other than for commerce, industry, or any other business or profession, thereby attracting GST rate of 12% provided in the Not. No. 24/2017-CT (Rate) dtd. 21-9-17.
  2.  Whether the classification of supply made by NEC would fall under 8470 or SAC 9954?
  3.  Whether the maintenance and management services post service would qualify as Composite Supply as defined under Section 2(30) of the CGST Act, 2017? Further, whether such supply would be eligible for exemption under Notification No. 12/2017-CT (rate) dtd. 28-6-17 in case value of supply of goods constitutes not more than 25% of the value of the said Composite supply?
GUJ/GAAR/R/2022/17 dated 12.04.2022 Apr-2022 Download 97(2) (a), (b) & (e)
285 Gujarat M/s Suzlon Energy Limited

The specially designed Transformers for Wind Operated Electricity Generators which are meant to perform dual function of Step Down and Step Up manufactured by Suzlon and supplied to the customers of Suzlon as a part of Wind Operated Electricity Generator be treated as part of Wind Operated Electricity Generator and falls under Sr. No. 234 in Schedule-I to Notification No. 01/2017-Central Tax (Rate) dated 28th June, 2017 read with Notification No. 1/2017- State Tax(Rate) dated 30th June, 2017 and liable to Central GST at the rate of 2.5% along with Gujarat State GST at the rate of 2.5% up to 30th September, 2021 and 6% each towards CGST and SGST with effect from 1st October, 2021 by virtue of omission of the said entry and addition of Entry No. 201A to Notification No. 01/2017-Central Tax (Rate) dated 28th June, 2017 vide Notification No. 08/2021-Central Tax (Rate) dated 30th September, 2021 read with Notification No. 08/2021-State Tax(Rate) dated 30th September, 2021?

GUJ/GAAR/R/2022/16 dated 12.04.2022 Apr-2022 Download 97(2)(a)
286 Madhya Pradesh M/s ANAND PRODUCTS

Whether the product "Anna Malai Mithai", manufactured and supplied by the applicant containing the ingredients Sugar, Vegetable Fat, Skimmed Milk Powder, Whey Powder, Emulsifier and other permitted Flavour’s, which is identical to the commonly known Indian sweet "Rabdi", should be classified under the Tariff Heading 2106 as Sweet Meats or under Tariff Heading 0404 as other dairy product consisting of natural milk constituents?

MP/AAR/05/2022 Dated 12.04.2022 Apr-2022 Download 97(2) (a)
287 Maharashtra M/s. Mahalakshmi BT Patil Honai Consrtructions (JV)

1. Whether the said contract is covered under the term "Earth Work" and therefore covered under SI No 3A- Chapter No. 9954 as per Notification No. 12/2017-C.T. (Rate) dated 28.06.2017, as amended by Notification No. 2/2018-C.T. (Rate) dated 25.01.2018, w.e.f. 25.01.2018?

2.  If the above answer is negative, then whether the said contract is covered under the  term "Earth Work” and therefore covered under SI No - Chapter No. 9954 as per  Notification No. 31/2017-Central Tax (Rate) dated 13th October 2017?

3.  If we are covered any of above Notifications i.e. 31/2017-Central Tax (Rate) or  02/2018 Central Tax (Rate) then what is the meaning of “Earthwork”?

GST-ARA-33/2020-21/B-47 Mumbai Dated 12.04.2022 Apr-2022 Download 97(2)(b)
288 Uttarakhand M/S AS BHARAT REFINARY PVT.LTD.

Whether the applicant is eligible for concessional rate of tax of 5% under the exemption notification no. 39/2017 CT (R) with effect from 1 Oct 2021?

UK-AAR-03/2022-23 dated 12.04.2022 Apr-2022 Download 97 (2) (b)
289 West Bengal M/s Utkarsh India Limited

Whether the contract awarded by East Coast Railways for dismantling of existing sleeper fixing and/or installation of new (H-Beam Steel sleepers) is amounting to execution of original work and would attract IGST@12% in terms of Notification No. 2012017-lntegrated Tax (Rate) dated 22.08.2017.

01/WBAAR/2022-23 dated 07.04.2022 Apr-2022 Download 97(2)(b)
290 Uttarakhand M/S GARHWAL MANDAL VIKAS NIGAM LTD

(a) Whether the activities undertaken for implementing various construction/repair/renovation/addition/alteration projects by GMVN Ltd. for Central Government, State Government, Local Authority or Governmental Authority the consideration for which is received in the form of grants amounts to supply under the provisions of Goods & Services Tax laws and are thus chargeable to GST?
(b) In case the above activities amount to supply, whether the supply is classified as supply of goods or supply of services?
(c) In case the above activities amount to supply, whether the supply is exempt under the provisions of GST Law?
(d) Whether supply of any service by GMVN Ltd., to the Central Government, State Government, Local Authority or Governmental Authority for which the consideration is received in the form of Grants is exempt under notification No. 12/2017- Central Tax (Rate) (As amended) dated the 28th June, 2017?

UK-AAR-02/2022-23 dated 06.04.2022 Apr-2022 Download 97 (2)(a) (b), (c) (e) &( g )
291 Maharashtra M/s. Rich Products & Solutions Pvt Ltd

Whether (a) ‘Rich’s Nugel Fruit Strawberry Glaze’, (b) ‘Rich’s Nugel Fruit Orange Glaze’, and (c) ‘Rich’s Nugel Fruit Raspberry Glaze’ used for decoration of cakes, pastry and desserts are classifiable under Heading 21039090? If not, then what is the correct classification?

GST-ARA-60/2021-22/B- 43 Mumbai Dated 05.04.2022 Apr-2022 Download 97(2)(a)
292 Maharashtra Ms. ShitalBorade

Set aside the Advance Ruling No. GST-ARA-95/2019-20/B-85 dated 02.11.2021, passed by MAAR, and hold that the impugned services of the renting out of immovable properties provided by the Appellant to the Social Justice Department of the Government of Maharashtra will be exempt from the levy of GST in terms of Sl. No. 3 of the Notification No. 12/2017-C.T (Rate) dated 28.06.2017, and accordingly, the TDS provisions made under section 51 of the CGST Act, 2017, will not be applicable therein. Thus, the Appeal filed by the Appellant is allowed.

MAH/AAAR/AM-RM/05/2022-23 dated 01.04.2022 Apr-2022 Download -
293 Maharashtra Ms. MeerabaiBorade

Set aside the Advance Ruling No. GST-ARA-96/2019-20/B-86 dated 02.11.2021, passed by MAAR, and hold that the impugned services of the renting out of immovable properties provided by the Appellant to the Social Justice Department of the Government of Maharashtra will be exempt from the levy of GST in terms of Sl. No. 3 of the Notification No. 12/2017-C.T (Rate) dated 28.06.2017, and accordingly, the TDS provisions made under section 51 of the CGST Act, 2017, will not be applicable therein. Thus, the Appeal filed by the Appellant is allowed.

MAH/AAAR/AM-RM/04/2022-23 dated 01.04.2022 Apr-2022 Download -
294 Maharashtra Shri TukaramBorade

Set aside the Advance Ruling No. GST-ARA-94/2019-20/B-84 dated 02.11.2021, passed by MAAR, and hold that the impugned services of the renting out of immovable properties provided by the Appellant to the Social Justice Department of the Government of Maharashtra will be exempt form the levy of GST in terms of Sl. No. 3 of the Notification No. 12/2017-C.T (Rate) dated 28.06.2017, and accordingly, the TDS provisions made under section 51 of the CGST Act, 2017, will not be applicable therein. Thus, the Appeal filed by the Appellant is allowed.

MAH/AAAR/AM-RM/03/2022-23 dated 01.04.2022 Apr-2022 Download -
295 Maharashtra M/s. Rashtriya Chemicals and Fertilizers Limited

Set aside the MAAR order No. GST-ARA-67/2019-20/B-57 dated 09.09.2021, passed by the Maharashtra Advance Ruling Authority, and hold that STP treated water will be eligible for exemption in terms of entry at Sl. No. 99 of the Exemption Notification No. 02/2017-C.T.(Rate) dated 28.06.2021. Thus, the Appeal filed by the Appellant is allowed.Set aside the MAAR order No. GST-ARA-67/2019-20/B-57 dated 09.09.2021, passed by the Maharashtra Advance Ruling Authority, and hold that STP treated water will be eligible for exemption in terms of entry at Sl. No. 99 of the Exemption Notification No. 02/2017-C.T.(Rate) dated 28.06.2021. Thus, the Appeal filed by the Appellant is allowed.

MAH/AAAR/AM-RM/02/2022-23 dated 01.04.2022 Apr-2022 Download -
296 Maharashtra M/s. Nagpur Waste Water Management Pvt. Ltd.

Set aside the MAAR order No. GST-ARA-65/2020-21/B-35 dated 27.07.2021, passed by the Maharashtra Advance Ruling Authority, and hold that Tertiary Treated Water (TTW) will be eligible for exemption in terms of entry at Sl. No. 99 of the Exemption Notification No. 02/2017-C.T.(Rate) dated 28.06.2021. Thus, the Appeal filed by the Appellant is allowed

MAH/AAAR/AM-RM/01/2022-23 dated 01.04.2022 Apr-2022 Download -
297 Uttarakhand M/S DRY BLEND FOODS PVT LTD.

(a) Whether Overseas Commission Agent is covered within the definition of the term ‘intermediary’ as provided under section 2(13) of the IGST Act, 2017;
(b) Whether services received by applicant from the Overseas Commission Agent falls within the meaning of the term ‘import of services’ as provided under section 2(11) of the IGST Act, 2017;
(c) Whether the applicant is required to pay GST on RCM basis under section 5(3) of the IGST Act, 2017 on commission paid to the Overseas Commission Agent.

UK-AAR-01/2022-23 dated 01.04.2022 Apr-2022 Download 97 (2) (b), (e) &( g )
298 Haryana M/s Imperial Life Sciences Pvt. Ltd

In view of the above discussions and findings and the CBIC’s Circular No. 163/19/2021-GST dated 6th October 2021, issued under F.No. 190354/ 206/2021-TRU, we hold that concessional GST rate of 12% is applicable on all goods falling under heading 3822, vide Entry at S.No. 80 of Schedule II of notification No.1/2017-Integrated Tax (Rate) dated 28.6.2017, including to Laboratory Reagents being imported and supplied by the Appellant.

HAAAR/2020-21/04 dated 31.03.2022 Mar-2022 Download -
299 Haryana M/s Beumer India Pvt. Ltd,

In view of the discussions and findings, we find that the transactions executed in the course of contractual obligation of an agreement of employment are beyond the scope of GST as clarified in the Press Release dated 10.07.2017, of CBIC.
We hold that provisioning of transport facility provided by the Appellant is exclusive of the contractual obligation of the employer in the course of employment. The same shall be liable to GST, on a value that exceeds the total gift value up to Rs. 50000/- given by the Appellant to an employee availing this facility in a financial year.

HAAAR/2020-21/11 dated 31.03.2022 Mar-2022 Download -
300 Haryana M/s Siemens Healthcare (P) Ltd.,

In view of the above discussions and findings, we dismiss the appeal and uphold the Advance Ruling dated 03.12.2018 as the same does not suffer from any infirmity or illegality. The AAR has correctly held that the nature of the Applicant’s services is of input services.

HAAAR/2020-21/01 dated 31.03.2022 Mar-2022 Download -
301 Haryana M/s Musashi Auto Parts India Pvt. Ltd.,

Whether company is eligible to take ITC on such business promotion expenses or not?

Ruling: No. Applicant is not eligible to take ITC on such business promotion expenses

HAAAR/2020-21/06 dated 31.03.2022 Mar-2022 Download -
302 Maharashtra M/s. HINDOOSTAN MILLS LIMITED

Whether Goods and Service Tax will be applicable on the consideration and the rate of GST.

GST-ARA- 88 /2021-22/B-42 Mumbai dated 31.03.2022 Mar-2022 Download 97 (2) (e)
303 Maharashtra M/s. B P Sangle Constructions Pvt. Ltd.

NHAI has awarded a contract for construction of road to the applicant vide letter dt 01.05.2017 for agreed price of Rs. 65,90,98,099/- which included VAT Tax as tender was awarded before the appointed date.  However, during the course of completion of service, i.e. construction of road as per contract, there happens escalation in value.  Such escalation in value is added to the contract value as per the terms of the tender notice which read as under: 19.10.04:- The contract price shall be adjusted for increase or decrease in rates and price of labour, cement, steel, plant, machinery and spares, bitumen, fuel and lubricants and other material inputs in accordance with the principles, procedures and formulae specified therein.  Question based on these facts is as to whether such escalated value shall be added to the taxable value u/s 15 of the act or otherwise?

GST-ARA- 44 /2020-21/B-41 Mumbai dated 31.03.2022 Mar-2022 Download 97 (2) (c)
304 Maharashtra M/s. Shri Venkateshwara Infrastructure J V

1. In view of the description of the work order of the Central Railway Department carried out by the tax payer, whether the Notification No. 31/2017-C. T. (Rate) dated 13.10.2017, in respect of composite supply of works contract the GST Rate @ 5% i.e. 2.50% CGST, 2.50% SGST as per sub clause (Vii) of the clause 119 of Section 2 of the CGST Act 2017 is applicable to the Tax Payer.?
2. What will be the GST Rate applicable to the tax payer as per attached work order?

GST-ARA- 75 /2020-21/B-40 Mumbai dated 31.03.2022 Mar-2022 Download 97 (2) (b)
305 Maharashtra M/s. NAVRATNA SHIPPING PRIVATE LIMITED

1. The tax rate for providing service of Coastal and transoceanic water transport
2.  Whether input Credit of Goods & Service can be claimed? 

GST-ARA- 24 /2020-21/B-39 Mumbai dated 31.03.2022 Mar-2022 Download 97 (2) (a)
306 Maharashtra M/s. Lloyds Register Consulting Energy Private Limited

Whether the project management consultancy services provided by the applicant to  Vedanta Limited (Division: Cairn Oil & Gas) would be liable to GST at the rate of 12% from January 2018 under Sr. No. 21(ia), under Service Accounting Code (“SAC”) 9983  stating “Other professional, technical and business services”, of Notification No. 11/2017- C.T. (Rate) dated 28.06.2017, as inserted vide Notification No. 20/2019-C.T.(Rate), dated 30.09.2019 since the said amendment is clarification to the amendment  made vide Notification No. 1/2018 – C.T.(Rate) dated 25 January 2018 reducing  GST rate for service of exploration, mining or drilling of petroleum crude or natural gas or  both to 12%

GST-ARA- 04 /2020-21/B-37 Mumbai dated 31.03.2022 Mar-2022 Download 97 (2) (a)
307 Maharashtra M/s. Worley Services India Private Limited.

A. Whether the services provided by the Applicant are classified under Sl No. 24(ii) of heading 9986 of the Rate Notification as ‘Support services to exploration, mining or drilling of petroleum crude or natural gas or both’ under SAC 998621 and attracts GST @ 12% in terms of Sl. No. 24(ii) of Rate Notification?
B. Alternatively, whether the services provided by the Applicant are classified under Sl No. 21(ia) of heading 9983 of the Rate Notification as ‘Other professional, technical and business services relating to exploration, mining or drilling of petroleum crude or natural gas or both’ and attracts GST @ 12% in terms of Sl. No. 21(ia) of Rate Notification?
C. Further, if the subject services are not classifiable under the aforesaid entry, what would be the appropriate classification for the same and at what rate GST would be imposable?

GST-ARA- 27 /2020-21/B-38 Mumbai dated 31.03.2022 Mar-2022 Download 97 (2) (a) &(e)
308 Odisha M/s Shreejikrupa Project Limited

(a) Whether the works contract service of construction of IIT Bhubaneswar Campus allotted to the applicant company under the sub contract basis, covered under clause (ix) of Sr. No. 3 (classification code 9954) of the table in the Notification No. 11/2017-Central Tax (Rate) dated 28 June 2017 read with clause (vi) of Sr. No. 3 (classification code 9954) of the table in the Notification No. 11/2017-Central Tax (Rate) dated 28 June 2017. And for the matter, the applicable rate of tax is 12% (including State GST Rate).

(b) or otherwise if the works contract service is not covered under clause (ix) of the entry 3 of the aforesaid notification, in the facts and circumstances of the appellant company, then what will be applicable clause under entry No. 3 and what will be the rate of GST.

(c) If the ruling of Question 1 is affirmative, from which date, the 12% rate of tax will be applicable i.e. from date when said notification became effective or the date of order of Advance ruling.

(d) Where the ruling of Question 3 provides the effective date as the date of notification, whether the applicant is required to revise the invoices already issued to NBCC (India) limited and required to make amendments in GST returns already filed.

04/ ODISHA- AAR/2021-22/ dated 31.03.2202 Mar-2022 Download 97(2)(a)
309 Tamil Nadu M/s VERSA DRIVES PRIVATE LIMITED

1. Tax rate for HSN code 85 04 40 90
2.HSN code for solar pump controller

TN/17/ARA/2022 DATED 31.03.2022 Mar-2022 Download 97(2)(a)
310 Tamil Nadu M/s BEST MONEY GOLD JEWELLERY LIMITED

In case the applicant has purchased used/second hand gold jewellery or ornaments from persons who are not registered under GST and that at the time of sale of such goods there is no change in the form/nature of such goods and ITC will also not be availed on such purchase, if so the case, whether GST is to be paid only on the difference between the selling price and purchase price as stipulated under Rule 32(5) of CGST Rules, 2017

TN/16/ARA/2022 DATED 31.03.2022 Mar-2022 Download 97(2)(c)
311 Tamil Nadu M/s Freeze Tech Innovations

1.    We need to know the Tax percentage of PSA Medical Oxygen generation plant.
2.    We need to know the HSN Code of PSA Medical Oxygen plant to generate the invoice accordingly.
3.    We need to know the tax benefit for the hospital for installing PSA Medical Oxygen plant.

TN/15/ARA/2022 DATED 31.03.2022 Mar-2022 Download 97(2)(a)
312 Tamil Nadu M/s Sundaram Finance Limited

1. Whether the portion of the certain additional services viz., payment of road tax/registration fees, insurance premium, etc., rendered by the applicant in the course of its Leasing of the vehicle/s to the Lessee falls under the category of “services of a pure agent”?
Or
2. Whether the recovery of Motor Vehicle Registration fee, Motor Vehicle life Tax & RTO charges etc., by the applicant from the lessee for the registration of the vehicle in the name of the lessee forms part of the value of supply or the applicant is acting as a pure agent for this purpose and so the above charges do not form part of the taxable supply ?

TN/14/ARA/2022 DATED 31.03.2022 Mar-2022 Download 97(2)(g)
313 Tamil Nadu M/s. Sivanthi Joe Coirs

1. Whether an EOU can follow the procedure prescribed in “Explanation to Rule 96(10) of CGST Rules, 2017” vide Notification 16/2020 – Central Tax dt. 23rd March 2020 and effective from 23.10.2017 of paying IGST/Compensation Cess on import of goods?
2. If answer to the above question is affirmative, then whether the applicant can continue to export goods on payment of IGST and claim refund thereof under Rule 96(10) of CGST Rules, 2017 read with Section 16(3) of IGST Act, 2017?
3. Whether it is compulsory for an EOU to procure goods/services without payment of tax from domestic suppliers as contemplated vide Notification No. No. 48/2017-Central Tax dated the 18th of October 2017 read with Section 147 of CGST Act, 2017?
4. Whether it is compulsory for an EOU to apply in FORM RFD-01 and get refund under Rule 89(4) vide Notification No. 75/2017 Dated 29-12-2017 applicable w.e.f. 23.10.2017 read with Section 16 (3) of IGST Act, 2017?

TN/13/ARA/2022 DATED 31.03.2022 Mar-2022 Download 97(2)(b)
314 Tamil Nadu M/s Coral Manufacturing Works India Private Limited

Whether input tax credit of GST is admissible for supply of the following goods :-
(a)   steel, cement and other consumables (Annexure  attached) to the extent of their actual usage in the execution of the works contract service when supplied for construction of immovable property, in the form of the factory which is an Integrated Factory building with Gantry Beam, which in turn used for mounting across the pre-cast concrete beams, poles and over which the crane would be operated;
(b)   structures, Pre cast, reinforced concrete beams, poles etc. (purchased as it is) which are used as supports to mount and operate the crane over 10 metres from ground, as shown in the pictures attached; and
(c)    Other capital goods, like rails which are fixed over the concrete arms for smooth travel of the over-head crane

TN/12/ARA/2022 DATED 31.03.2022 Mar-2022 Download 97(2)(d)
315 Tamil Nadu M/s DEVENDRAN COAL INTERNATIONAL PRIVATE LIMITED

1. Whether we are liable to discharge tax liability at 18% on coal handling and Distribution charges collected in respect of supply of coal handling and distribution services rendered as per a work order issued by the customer subsequent to his coal (only) order Or Can we club the aforementioned coal handling and distribution service ordered by customer separately and subsequently with ‘supply of coal’ to understand that as a composite supply of coal and pay GST at 5%?

TN/11/ARA/2022 DATED 31.03.2022 Mar-2022 Download 97(2)(e)
316 Madhya Pradesh M/s Maa Associates

I) whether tax is applicable on supply of services to BCLL, AICTSL, JCTSL (State Government Co.)

II) Rate of Tax if the same is taxable

III) Admissibility of Input

MP/AAR/04/2022 Dated 30.03.2022 Mar-2022 Download 97(2) (d) & (e)
317 Punjab M/s Vividha Infrastructure Pvt. Ltd

(i)Whether the transmission and distribution of electricity as a franchisee of PSPCL charged to its consumers based on approved tariff is exempt in applicant's hands?

AAR/GST/PB/15 dated 03.03.2022 Mar-2022 Download 97(2)(e)
318 Punjab M/s Vividha Infrastructure Pvt. Ltd

Whether amount received as interest free non-refundable maintenance deposit (IFMD) pursuant LO common area maintenance services agreement executed by the applicant (Promoters) with the allottees of industrial plots sold is taxable under the GST Law.

AAR/GST/PB/14 dated 03.03.2022 Mar-2022 Download 97(2)(e) & (g)
319 Maharashtra M/s. Precision Camshafts Limited

Whether the activity of design and development of patterns used for manufacturing of camshafts, for a customer is a composite supply, the principal supply being supply of services?

GST-ARA- 22 /2020-21/B-36 Mumbai dated 29.03.2022 Mar-2022 Download 97 (2) (a) &(e)
320 Haryana M/s Dhingra Trucking

In view of the above discussions and findings, we dismiss the appeal and upheld the Advance Ruling dated 28.08.2020 as the same does not suffer from any infirmity or illegality.

HAAAR/2020-21/03 dated 28.03.2022 Mar-2022 Download -
321 Haryana M/s DLF Limited

"Whether PLS collected along with consideration for sale of properties attracts GST rate of 12% or 18% where sale/transfer of constructed property has taken place before issuance of completion/Occupation certificate (CC/OC)?”

HAAAR/2020-21/07 dated 28.03.2022 Mar-2022 Download -
322 Gujarat M/s. Gujarat State Road Transport Corporation
  1. Whether GST will be applicable on the parcels of Ashapura that are being transported by GSRTC ?
  2. Whether GSRTC is eligible to avail exemption in terms of Sr. No 18 of Notification No 12/2017-Central Tax (Rate) whereby GSRTC is transporting parcels of Ashapura, but is neither GTA nor courier agency?
  3. What will be the rate at which GST is required to be charged by GSRTC, in case at (b) above, it is held that GSRTC is not eligible for exemption?
  4. What will be the SAC code for the transportation of goods by Road other than courier and GTA provided by GSRTC?
  5. Whether the tax, in case it is required to be paid as held in (c) above, be considered to be covered under Notification No 13/2017-Central Tax (Rate) whereby the service recipient is required to make payment of tax instead of service provider?
GUJ/GAAR/R/2022/15 dated 22.03.2022 Mar-2022 Download 97(2)(b), (e)& (g)
323 Tamil Nadu M/s Tamil Nadu Skill Development Corporation.

Appellate Authority does not find any reason to interfere with the Original Ruling. Appeal dismissed.

TN/AAAR/08/2022(AR) DATED 23.03.2022 Mar-2022 Download -
324 Tamil Nadu M/s SOM VCL(JV)

1. Whether the execution of works contract service at Kudankulam Nuclear Power Project would be covered under S.No vi (or) vii of Notification No.24/2017 dated 21.09.2017 attracting GST@12% or 18%
2.The assessee had already charged GST @12% on its invoices for the works contract service provided. In case the rate of GST is determined to be 18% instead of 12% should we pay the differential tax through debit note under GSTR 1?

TN/10/ARA/2022 DATED 22.03.2022 Mar-2022 Download 97(2)(b)
325 Tamil Nadu M/s Vaighai Agro Products Limited

1.  Whether GST rate applicable for Job work service in relation to manufacture of Coconut Oil and Coconut De-oiled cake is 5% (CGST- 2.50%; SGST – 2.50%) as per Sl. No. 26 (f) and (g) of Notification No. 11/2017-CT(Rate) dated 28.06.2017 read with Notification No. 31/2017- CT (Rate) dated 13.10.2017.
2. Whether GST rate applicable for Job work service in relation to manufacture of Rice Bran Oil and De-oiled Rice Bran is 5% (CGST – 2.50%; SGST – 2.50%) as per Sl. No. 26 (f) and (g) of Notification No. 11/2017- CT(Rate) dated 28.06.2017 read with Notification No. 31/2017-CT (Rate) dated 13.10.2017.

TN/09/ARA/2022 DATED 22.03.2022 Mar-2022 Download 97(2)(e)
326 Andhra Pradesh M/s. Coastal Fats & Oils Pvt Ltd

What is the Rate of Tax on solvent Extracted spent Earth oil?

AAR No.06 /AP/GST/2022 dated:21.03.2022 Mar-2022 Download 97(2)(a) &(b)
327 Andhra Pradesh M/s. Keshav Projects

Whether the “Supply of Manpower for preparation and serving of spot Electricity Bills’ services provided to Andhra Pradesh Central Power Distribution Corporation Limited for Andhra Pradesh Rural Electrification including distribution of electricity (APCPDCL) can be termed as ‘Pure Services’ as referred in Sl.No.3- (Chapter 99) of table mentioned in Notification No.12/2017- Central Tax (Rate) dated 28.06.2017 and accordingly eligible for exemption from Central Goods and Service Tax and Sl.No.3 (Chapter 99) of table mentioned in G.O.Ms.No.588 – (Andhra Pradesh) State Tax (Rate) Dated 12/12/2017 and accordingly eligible for exemption from Andhra Pradesh Goods and Service Tax.

AAR No.05 /AP/GST/2022 dated:21.03.2022 Mar-2022 Download 97(2)(b) & (e)
328 Andhra Pradesh M/s. Krishna Institute of Medical Sciences Limited

i)Whether administering of COVID-19 vaccination by hospitals is Supply of Good or Supply of Service?


ii) Whether administering of COVID-19 Vaccine by clinical establishments (Hospitals) qualify as “Health care services” as per Notification No. 12/2017 Central Tax Rate dated 28.06.2017?


iii) Whether administering of COVID-19 vaccination by clinical establishment is exempt under GST Act?

AAR No.04 /AP/GST/2022 dated:21.03.2022 Mar-2022 Download 97(2)(a) &(b)
329 Uttarakhand M/S DIVISION FOREST OFFICE, BAGESHWAR

1. Whether the supply of labour services for collection of seeds from forest, digging contour trenches, chal-khal (water conservation pits in hills) for soil and moisture conservation, clearing of fire lines in forest to protect forest from fire which causes damage to forest, controlled burning of portion of forest to prevent spread of fire and damage to environment in included in exempted services in Notification No. 12/2017 Central Tax (Rate ) dated 28-06-2017 or any other related exemption notification.

UK-AAR-09/2021-22 dated 16.03.2022 Mar-2022 Download 97 (2) (a), (b) &( e )
330 Maharashtra M/s SHAH SAKALCHAND CHUNILAL & CO (HITESH P JAIN)

Whether brass puja utensils like diya, samai, agarbatti stand, pach arti, dhuparti, nandadeep, hawankund and other utensils used in puja daily in households are covered by Tariff Heading 7418 or Tariff Heading 7419.

GST-ARA- 75/2021-22/B-32 Mumbai dated 15.03.2022 Mar-2022 Download 97 (2) (a)
331 Maharashtra M/s. FOREST DEVELOPMENT CORPORATION OF MAHARASHTRA LIMITED

1.  Whether the transfer of land, held under lease by FDCM, towards Kolsapada Minor  Irrigation Project is supply of service?

2. Whether exemption under Entry No 3. Of Notification No. 12/2017 Central Tax (Rate), dated 28.06.2017 will be applicable on the amount of compensation received by FDCM against transfer of land held under lease for Kolsapada Minor Irrigation Project?

GST-ARA- 18/2020-21/B-31 Mumbai dated 15.03.2022 Mar-2022 Download 97 (2) (a), (b) & (e)
332 Maharashtra M/s. Maharashtra Ex-Servicemen Corporation Ltd.

Whether the Chapter No. 99, Sr. No. 3 of the Exemption Notification No. 12/2017 is applicable to MESCO Ltd. for the pure services i.e. Security Services rendered to various sites of Municipal Corporations in relation to functions entrusted to it under Article 243 W of the Constitution of India, thereby exempting as a service provider from the whole of GST?

GST-ARA- 105 /2019-20/B-33 Mumbai dated 15.03.2022 Mar-2022 Download 97 (2) (b)
333 Gujarat M/s IDMC Ltd

1. Whether contract involving supply of equipment / machinery & erection, installation& commissioning services without civil work thereof would be contemplated as composite supply of cattle feed plant under GST regime? If the supplies would qualify as composite supply, what would be the classification of this bundle and applicable tax rate thereon in accordance with Notification No. 01/2017 – CT (Rate) dated June 28, 2017 (as amended).

2.     Whether contract involving supply of equipment / machinery & erection, installation& commissioning services with civil work thereof would be contemplated as works contract service or not. If the supplies would qualify as composite supply of works contract, what would be the classification and applicable tax rate thereon in accordance with Notification No. 11/2017 – CT (Rate) dated June 28, 2017 (as amended).

GUJ/GAAR/R/2022/14 dated 14.03.2022 Mar-2022 Download 97(2)(a)& (e)
334 Gujarat M/s. Data Processing Forms Pvt Ltd
  1. Whether from the facts and circumstances of the case, supplies made by the applicant to the Examination Boards and Educational Institution are entitled for exemption from payment of Good and Service Tax under Sr. No. 66, Heading No. 9992 (education Services) of the exemption Not. No. 12/2017-CT (Rate) dated 28-6-2017, read with Not. No. 14/2018-CT (Rate) dated 26-7-18. 

       B. If yes, whether the applicant is entitled for refund of the taxes collected and paid into Govt. treasury so far.

GUJ/GAAR/R/2022/13 dated 14.03.2022 Mar-2022 Download 97(2)(b)
335 Gujarat M/s. Team Lease Education Foundation

1. Whether, the Applicant is acting as a pure agent of the Industry partner to the extent of reimbursement received towards stipend paid to Trainees on behalf of Industry partner as part of training agreement and therefore the said reimbursement is not chargeable to GST?

2. Whether, the Applicant is acting as a pure agent of the Industry partner to the extent of reimbursement received against cost of employee compensation insurance obtained for the benefit of Trainees by the Applicant and reimbursed by the Industry partner as per the training agreement and therefore the said reimbursement is not chargeable to GST?

GUJ/GAAR/R/2022/12dated 14.03.2022 Mar-2022 Download 97(2)(e)
336 Karnataka M/s Cauvery NeeravariNigama Limited

1. Is Brindavana Gardens Park Entrance Fees exempt vide Notification No. 12/2017- Central Tax (Rate) dated: 28.06.2017 under the following entries?
- Entry No. 79 - Services by way of admission to a National Park (Heading 9996),
- Entry No. 81(b) - Services by way of right to admission to Musical Performance (Heading 9996)
- Entry No. 76 - Services by way of public conveniences such as provision of facilities of Bath Rooms, Wash Rooms, Lavatories, Urinal or Toilets (Heading 9994)

2. Is Toll Collection for use of Bridge is exemptedvide Notification No. 12/2017- Central Tax (Rate) under the following entries?
- Entry No. 23 - Services by way of access to a road or a bridge on payment of toll charges
- Entry No. 23(A) - Services by way of access to a road or bridge on payment basis.

KAR/ADRG 10/2022 dated 14.03.2022 Mar-2022 Download 97 (2) (a) & (b)
337 Karnataka M/s Pankaj enterprises

i. Determination of the taxable value under GST Act, 2017 of Immovable Constructed Commercial Property without any occupancy or Completion Certificate where the area of the land exceeds 500 square meters or the number of Apartments proposed to be developed exceeds 8 inclusive of all phases particularly when the actual Guidance value fixed by the Competent Government Authority is more than the Value of Sale Consideration stated in the absolute Sale Deed registered by the Builder in favour of the Purchaser

KAR/ADRG 09/2022 dated 14.03.2022 Mar-2022 Download 97 (2) (c)
338 Telangana M/s. Granules USA Inc.(Wholly owned subsidiary of Granules India Limited)

Whether, Lamba Therapeutics Research Ltd. is eligible to avail ITC paid by World Courier?

TSAAR Order No. 13/2022 Dated 14.03.2022 Mar-2022 Download 97(2)(d)
339 Chhattisgarh M/s Aarav Consultancy Services Pvt Ltd

GST exemption on the service of survey and preparation of detailed project report for water supply schemes for Panchayats/Municipalities under JAL Jeevan Mission.

STC/AAR/10/2021 Mar-2022 Download 97 (2), (a) (b)
340 Uttarakhand M/s Corbett Nature Reserve, Ramnagar, Nanital

Uttarakhand Appellate Authority on Advance Ruling upheld the order passed by Authority for Advance Ruling

UK/AAAR/03/2021-22 dated 10.03.2022 Mar-2022 Download -
341 Tamil Nadu M/s RasiNutri Foods

The appellanthas relied on the decisions of the Hon'ble Supreme Court in the case of Rajendra Prasad Gupta Vs Prakash Chandra Mishra and others-2011(1) TMI 175-SC, wherein theHon'ble Supreme Court held that "Every procedure is to be understood as permissible in law till it is shown to be prohibited in law and as a matter of general principle, prohibition cannot be presumed". Abiding the law set by the Apex court, considering that there is no explicit prohibition for withdrawal in the current legal provisions, the appeal is permitted to be withdrawn and no ruling is extended

TN/AAAR/07/2022(AR) DATED 09.03.2022 Mar-2022 Download -
342 Karnataka M/s AVS Tech Building Solutions India Pvt. Ltd

a. Whether may we know that the applicability of consolidated invoice for supply of Ready Mix Concrete (HSN Code : 3824 5010) through multiple vehicle / consignments due to continuous supply of materials to fulfil the customer's requirements, where in case of "Continuous supply of Goods"

KAR/ADRG 08/2022 dated 08.03.2022 Mar-2022 Download 0
343 Karnataka M/s Teamlease Education Foundation

a.Whether, the Applicant is acting as a pure agent of the Industry partner to the extent of reimbursement received towards stipend paid to trainees on behalf of Industry partner as part of training agreement and therefore the said reimbursement is not chargeable to GST?

b. Whether, the Applicant is acting as a pure agent of the Industry partner to the extent of reimbursement received against cost of medical and accident insurance obtained for the benefit of trainees by the Applicant and reimbursed by the Industry partner as per the training agreement and therefore the said reimbursement is not chargeable to GST?

KAR/ADRG 07/2022 dated 08.03.2022 Mar-2022 Download 97 (2) (g)
344 Karnataka M/s Bharatiya Reserve Bank Note MudranPrivate Limited

a. Whether ITC can be claimed by the applicant on common services such as CISF & Township Security Services,

Maintenance of Water Treatment Plant, Horticulture, Maintenance of Residential Quarters, Maintenance of Information System (Computers, Software & Electronic Equipment), Maintenance of Sewage Treatment Plant, etc. which are utilized for both taxable as well as exempted supply of Varnika (IMU) and printing press of rupee note located in Mysuru Unit?
b. Whether method followed by the applicant in connection with claiming of Input Tax Credit is in accordance with the provisions of law?
. Turnover of which financial year to be considerd in Rule 42 of the CGST Rules, 2017 while calculating ineligible ITC for the invoices which were accounted in the books of accounts in the FY 2019-20, however ITC was claimed during April to September of FY 2020-21 as per section 16(4) of the CGST Act,  2017?

KAR/ADRG 06/2022 dated 08.03.2022 Mar-2022 Download 97 (2) (d)
345 Maharashtra M/s. Nilkamal Limited

Whether product poultry crate is falling under chapter 84, chapter heading- 8436, sub heading 843610 and Tariff item 84362900 as Poultry keeping machinery, attracting rate of tax @ 6% each under Central and State Tax?

GST-ARA- 49/2020-21/B-29 Mumbai dated 08.03.2022 Mar-2022 Download 97 (2) (a)
346 Maharashtra M/s. Ionbond Coatings Pvt. Ltd.

1. Whether the activities carried out by the applicant qualifies for job work in view of the section 2(68) of the CGST Act, 2017?

2. If yes whether GST rate of 12% or 18% would be applicable in view of Sr. No. 26 (id) and (iv) of the Notification No. 11/2017 CT-Rate dated 28 June 2017 as amended vide Notification No. 20/2019 CT- Rate dated 30 Sep 2019?

3. If No, what would be classification of services and rate of tax thereof? 

GST-ARA- 41/2020-21/B-28 Mumbai dated 08.03.2022 Mar-2022 Download 97 (2) (a), (b) & (e)
347 Maharashtra M/s. ASTAGURU AUCTION HOUSE PRIVATE LIMITED

The classification and HSN code of goods listed in table (as given in Annexure II of   application as “Issue for Determination”) and GST rates applicable to such goods?

GST-ARA- 40/2020-21/B- 27 Mumbai dated 08.03.2022 Mar-2022 Download 97 (2) (a), (c) & (e)
348 Gujarat M/s Texel Industries Ltd

1. Whether the product, namely, Geomembranes merits classification under Heading 5911, Sub Heading 59111000 or Sub Heading 59119090, as Textile products, coated, covered or laminated with plastic, used for technical purposes?

2.     Whether woven Tarpaulin manufactured by M/s. Texel merit classification under Heading 5911, Sub Heading 59111000 or Sub Heading 59119090, as Textile products, coated, covered or laminated with plastic, used for technical purposes?

GUJ/GAAR/R/2022/11 dated 07.03.2022 Mar-2022 Download 97(2)(a)
349 Gujarat M/s.Tecsidel India Private Limited

(i)               Whether the composite supply of works contract provided by Tecsidel to M/s. Adani Road Transport Ltd. shall be classified under Entry (vi) of Serial No. 3 of the Notification No. 11/2017-C.T. (R), dated 28th June, 2017 (hereinafter referred to as ‘the CGST Rate Notification’) liable to effective rate of GST (‘Goods and Services Tax’) @ 12% including CGST and GGST?

(ii)              Whether the composite supply of works contract provided by the Applicant to M/s. Adani Road Transport Ltd. shall also be classified under Entry (iv) to Serial No. 3 of the CGST Rate Notification read with the GGST Rate Notification liable to effective rate of GST @ 12% including CGST and GGST?

(iii)            Whether the rate of GST with respect to the services rendered by the sub-contractor to the main contractor i.e. Tecsidel would be applicable @ 12% in view of Entry (vi) and (iv) of the CGST Rate Notification read with the GGST Rate Notification or @ 18%?.

GUJ/GAAR/R/2022/10 dated 07.03.2022 Mar-2022 Download 97(2)(e)
350 Gujarat M/s. Intellecon Pvt Ltd

Whether the Entry no. 3(v) of the Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 (the Notification), as amended from time to time, is applicable to supplies by Intellecon under the Contract I and Contract II and resultantly, whether such supplies are subjected to 12% rate of Goods and Services Tax (‘GST’).

GUJ/GAAR/R/2022/09 dated 07.03.2022 Mar-2022 Download 97(2)(b)
351 Gujarat M/s Shell Energy India Pvt. Ltd

1.          Whether the Applicant’s activity of providing service of re-gasification of LNG owned by its customers (who are registered under the CGST Act) to convert to RLNG, from its re-gasification terminal at Hazira Port, Gujarat would amount to rendering of service by way of job work as defined under Section 2(68) of the Central Goods and Services Tax Act, 2017 (‘CGST Act’)?

2. If yes, then whether the said re-gasification service by way of job-work be classifiable under Entry (id) of Heading No. 9988 of Sl. No. 26 of Notification No.11/2017-CT (Rate) dated 28.06.2017 as amended vide Notification No. 20/2019-CT (Rate) dated 30.09.2019 and eligible for GST at the rate of 12%?

GUJ/GAAR/R/2022/08 dated 07.03.2022 Mar-2022 Download 97(2)(a) &(b)
352 Gujarat M/s Acme Holding
  1. For the Job work done during F. Y. 18-19, whether the invoice raised by the applicant considered to be a valid tax invoice as per provisions of GST law?
  2. Whether the taxpayer is rightful to recover the tax from principal supplier of goods upon issuing a ‘tax invoice’ as per provision of the law subsequently?

       3.  In continuation of question 2, whether the recipient can claim ITC?

GUJ/GAAR/R/2022/07dated 07.03.2022 Mar-2022 Download 97(2)(d) &(e)
353 Gujarat M/s SP Singla Construction Pvt. Ltd.

SPSC desires to obtain Advance Ruling on the question as to what is the time of supply for the purpose of discharge of GST under the CGST Act, 2017 and SGST Act, 2017 in respect of Mobilization Advance ( hereinafter referred to as ‘said advance’ for the sake of brevity) received by it for construction services provided by it?

GUJ/GAAR/R/2022/06 dated 07.03.2022 Mar-2022 Download 97(2)(c)
354 Gujarat M/s Global Engineering Co. (Trade Name), M/s.DilipParsotambhaiSiddhpura (Legal Name)

What GST rate to be charged on Marine engine falling under HSN 8402 and 8407, whether 28% or 5% (As per circular No. 52/26/201-GST dated 9-8-18)

GUJ/GAAR/R/2022/05 dated 07.03.2022 Mar-2022 Download 97(2)(b) &(e)
355 Gujarat M/s. Colourtex Industries Private Limited

Classification of TKP manufactured by Colourtex

GUJ/GAAR/R/2022/04 dated 07.03.2022 Mar-2022 Download 97(2)(a)
356 Gujarat M/s. Intas Pharmaceutical Ltd.

Whether GST, at the hands of the applicant, is leviable on the amount representing the employees portion of canteen charges, which is collected by the applicant from employees and paid to the Canteen Service Provider.

GUJ/GAAR/R/2022/03 dated 07.03.2022 Mar-2022 Download 97(2)(e)& (g)
357 Gujarat M/s. Mohammed HasabhaiKarbalai

What should be the classification and applicable tax rate on the supply of Ready to Serve Fruit Beverage named as ‘Apple Cola Fizzy’ and ‘Malt Cola Fizzy’ made by the applicant under Notification No. 1/2017 – CT (Rate) dated 28.06.2017 as amended up to date?

GUJ/GAAR/R/2022/02 dated 07.03.2022 Mar-2022 Download 97(2)(a)
358 Gujarat M/s. Astral ltd.
  1. Whether GST is applicable on amount representing the employees’ portion of canteen charges, which is collected by the applicant and paid to the Canteen service provider by company at Factory.
  2. Whether GST is applicable on the amount representing the employee’s portion of canteen charges, which is collected by the applicant and paid to the Canteen service provider by company at HO.
  3. If GST is applicable then, whether input tax credit (ITC) available charged by service provider on canteen facility provided to employees working in factory/HO?
  4. If ITC is available, whether it will be restricted, to the extent of cost borne, by the company?
GUJ/GAAR/R/2022/01 dated 07.03.2022 Mar-2022 Download 97(2)(c)& (g)
359 Tamil Nadu M/s SHV Energy Private Limited

1. For reasons as discussed, Appellate Authority for Advance Ruling  do not find any reason to interfere with the order of the Advance Ruling Authority relating to question No.1. The subject appeal is disposed of accordingly.

2. On Question No.2 & 3, Le, on the eligibility of ITC paid on the works contract service for Pile foundation to the project site also claimed as foundation for the storage tanks and water tanks, as there is difference of opinion between the Members, no ruling is offered as per Section 101(3) of the CGST/TNGST Act 2017

TN/AAAR/06/2022(AR) DATED 07.03.2022 Mar-2022 Download -
360 Karnataka M/s Time Technoplast Ltd

We uphold the order No. KAR ADRG 54/2021 dated 29/10/2021 passed by the advance ruling authority and the appeal filed by the Appellant M/s. Time Technoplast Ltd, stands dismissed on all accounts.

KAR/AAAR/02/2022 dated 04.03.2022 Mar-2022 Download -
361 Karnataka M/s Workplace Options India Pvt Ltd

We uphold the order No. KAR ADRG 52/2021 dated 29/10/2021 passed by the Advance Ruling Authority and the appeal filed by the Appellant M/s. Workplace Options India Pvt Ltd, stands dismissed on all accounts.

KAR/AAAR/01/2022 dated 04.03.2022 Mar-2022 Download -
362 Madhya Pradesh M/s Italian Edibles Pvt. Ltd

Whether the product marketed under brand name "Ber Berry", manufactured and supplied by the applicant, containing the ingredients jujube fruit sugar, salt, permitted preservative (E-211) and mixed spices, should be classified under the Tariff Heading 0810 as Jujube fruit (Ber/Bore) or under Tariff Heading 0811 as fruits cooked by steaming or under the Tariff Heading 2008 as fruits, otherwise prepared or preserved containing added sugar?

MP/AAR/03/2022 Dated 03.03.2022 Mar-2022 Download 97(2) (a)
363 Telangana M/s. Siddhartha Constructions

1. In view of the services provided by the applicant to TSIIC., is the applicant eligible to avail the concessional rate of GST at 12% as prescribed in of S. No. 3 (vi) of the Notification No. 11/2017 Central Tax (Rate) dated 28.06.2017, as amended by?

2.If not, what is the appropriate rate and classification of GST to be charged by the applicant?

TSAAR Order No. 12/2022 Dated 02.03.2022 Mar-2022 Download 97(2) (b)
364 Telangana M/s. Siddhartha Constructions

1. In view of the services provided by the applicant to TSIIC., is the applicant eligible to avail the concessional rate of GST at 12% as prescribed in of S. No. 3 (vi) of the Notification No. 11/2017-Central Tax (Rate) dated

28.06.2017, amended by? 2. If not, what is the appropriate rate and classification of GST to be charged by the applicant?

TSAAR Order No. 10/2022 Dated 02.03.2022 Mar-2022 Download 97(2) (b)
365 Telangana M/s. Siddhartha Constructions

1. In view of the services provided by the applicant to TSIIC., is the applicant eligible to avail the concessional rate of GST at 12% as prescribed in of S. No. 3 (vi) of the Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017, amended by? 2. If not, what is the appropriate rate and classification of GST to be charged by the applicant?

TSAAR Order No. 11/2022 Dated 02.03.2022 Mar-2022 Download 97(2) (b)
366 Chhattisgarh M/s Shree Jeet Transport

The issue is not answered and it is deemed that no ruling is issued under Section 101(3) of the CGST/CG  SGST Act, 2017 because of the divergence of opinion between two members.

STC/CG/AAAR/ 02/2021 dated 28.02.2022 Feb-2022 Download -
367 Tamil Nadu M/s. Lagom Labs Private Limited

Whether the Cramp comfort patch are to be classified under Chapter Heading 3004 attracting 12% GST under serial no. 63 or Chapter Heading 3005 attracting 12% GST  under serial no. 64 in Schedule II of Notification 01/2017 – Central Tax (Rate) dated 28 June 2017 and under Serial No: 63 or 64 of Schedule II of Notification G.O. (Ms) No. 62 (NO.II(2)/CTR/532(D-4)/2017) TNGST (Rate), dated 29.06.2017, if not what would be the appropriate classification and justification for such classification

TN/08/ARA/2022 DATED 28.02.2022 Feb-2022 Download 97(2)(a)
368 Tamil Nadu M/s SOUTH INDIAN FEDERATION OF FISHERMEN SOCIETIES

1.Rate of tax on Marine Engines coming under HSN Code 8407 and its spare parts exclusively used as part of fishing vessel of heading 8902
2. Whether GST leviable on supply of materials and labour charges incurred during the warranty period, free of cost
3. Rate of tax applicable for collection made towards supply of materials and labour charges towards repair of fishing vessel of heading 8902
4. Rate of tax on puff insulated ice boxes used by fishermen in fishing vessels for reducing spoilage and maintaining good hygiene.
5. Rate of tax on marine engine coming under HSN Code 8407 supplied to Defence Department for patrol, flood relief and rescue operations.

TN/07/ARA/2022 DATED 28.02.2022 Feb-2022 Download 97(2)(a)
369 Tamil Nadu M/s SPACELANCE OFFICE SOLUTIONS PRIVATE LIMITED

Can GST registrations be allowed for multiple companies from same address, provided they follow all GST rules related to “Principle Place of Business”?

TN/06/ARA/2022 DATED 28.02.2022 Feb-2022 Download 97(2)(f)
370 Tamil Nadu A. Nirmala

What should be the taxable value in respect of the supply of construction services provided by the developer to the applicant as per Clause (b) of the notification No.4/2018?

TN/05/ARA/2022 DATED 28.02.2022 Feb-2022 Download 97(2)(b)
371 Rajasthan M/s Shri VinayakBuildcon, 7, E-Class, Pratap Nagar, Udaipur

It was held that AAR has rightly rejected the application seeking advance ruling as the question posted by the appellant is related to supplies undertaken by them prior to the date of filing of the application

RAJ/AAAR/06/2021-22 dated 25.02.2022 Feb-2022 Download -
372 Tamil Nadu M/s PSK Engineering Construction & Co.

Advance Ruling Pronounced by AAR upheld. Appeal Dismissed

TN/AAAR/05/2022(AR) DATED 23.02.2022 Feb-2022 Download -
373 Tamil Nadu M/s GRB Dairy Foods Pvt. Ltd

Advance Ruling Pronounced by AAR upheld. Appeal Dismissed

TN/AAAR/04/2022(AR) DATED 23.02.2022 Feb-2022 Download -
374 Telangana M/s. Spansules Formulations, Applicant Smt. Rama Devi Guttikonda

Whether the pharmaceutical Pellets and Granules manufactured by the applicant can be classified as Medicaments under Sl.No.62 of Schedule II of the Notification No. 1/2017- Central Tax (Rate) dated 28.06.2017 and subject to GST at the rate of 12%.

TSAAR Order No. 09/2022 Dated 23.02.2022 Feb-2022 Download 97(2) (a)&(b)
375 Maharashtra M/s Sonai Tarmat JV

What will be the rate of GST in case of works contract service related earthwork provided to the Central Railway?

GST-ARA- 20/2020-21/B-26 Mumbai dated 22.02.2022 Feb-2022 Download 97(2) (b)
376 Maharashtra M/s Sterlite Technologies Limited

What is the rate of tax applicable to the supplies made under the contract?

GST-ARA- 80/2019-20/B-25 Mumbai dated 18.02.2022 Feb-2022 Download 97(2) (a) & (b)
377 Maharashtra M/s. Kapil Sons Explosives LLP

1. Whether the activity to be carried by the applicant shall be classified as supply of goods or services or a composite supply of ‘works’ contract’?
2. Whether the activity should be classified as Composite Supply of works contract under Entry 3(x) of Notification No. 11/2017-CT (R) dated 28.06.2017 i.e. provided by a sub-contractor to the main contractor providing services specified in item (vii) above to the Central/State Government, Union territory, a  local authority, a Governmental Authority or a Government Entity taxable at the rate of 5%?

GST-ARA- 06/2021-22/B-24 Mumbai dated 18.02.2022 Feb-2022 Download 97(2) (a) & (e)
378 Uttarakhand M/s WindlasBiotec Ltd.

Uttarakhand Appellate Authority on Advance Ruling upheld the order passed by Authority for Advance Ruling.

UK/AAAR/02/2021-22 dated 18.02.2022 Feb-2022 Download -
379 Telangana M/s. Water health India Private

The application is withdrawn as infructuous.

TSAAR Order No. 08/2022 Dated 16.02.2022 Feb-2022 Download -
380 Telangana M/s. Achampet Solar Private Limited

1. Whether liquidated damages recoverable by the applicant from electric India on account of delay in commissioning, qualify as a 'supply' under the GST law, thereby attracting the levy of GST?

 2. If the answer to Question No. 1 is in the affirmative, what should be the time of supply when liability to pay GST is triggered?

TSAAR Order No. 07/2022 Dated 16.02.2022 Feb-2022 Download 97(2) (a)&(c)
381 Punjab M/s Harsh Agro M/s Jatin Agro M/s Dheer Agro Godowns M/s H.S.Agro M/s.Jagat Agro, C/o M/s Sukhbir Agro EnergyLtd.
  1. (a) Under the Private Investors Guarantee (PEG)- 2008 scheme, there are two types of PEG warehouses namely

      1. On lease only basis

     2. On lease and service basis

    In case of lease only basis, godowns have been built by the private investor and have been leased to the nodal agency which manages the storage, preservation and warehousing of the stocks of the FCI stored therein.

   Whether this arrangement with private investor falls under the classification of 'Storage and Warehousing of Agricultural produce and rice and is therefore exempt from payment of GST?

  (b) whether GST is exempt or is applicable on the private Entrepreneurs Godowns built under PEG-2008 scheme of the FCI and leased out to Nodal Agency (PUNGRAIN) on ‘Lease only basis' for the storage of FCI's food grain stocks (Wheat and Rice)

AAR/GST/PB/13 Dated 11.02.2022 Feb-2022 Download 97(2)(a) & (b)
382 Punjab M/s Sukhbir Agro EnergyLtd.

1. Applicant has entered into a Power Purchase Agreement with Punjab State Power Corporation Limited (PSPCL) for supply of power to be generated from 2 Rice straw bed biomass power projects of 15 MW capacity each regarding which letter of award has been issued to the applicant by Punjab Energy Development Authority (PEDA). The applicant has to establish two biomass based power plants and requires to procure the items listed in annexure to this order for the said purpose. Applicant wants to know about the classification of the goods mentioned in the annexure

2. Whether the items purchased/to be purchased and used to be used for producing/generating electricity from paddy straw/waste, as per annexed list, are covered in schedule-1- 5% Sr. no. 234, Chapter/Heading/Sub Heading/Tariff item 84 or 85(e)- Waste to energy plants/devices under renewable energy devices and parts for their manufactures of notification No. 1/2017 Integrated Tax (Rate) dated 28 June, 2017 for the purpose of levy of GST

AAR/GST/PB/12 Dated 11.02.2022 Feb-2022 Download 97(2)(a) & (b)
383 Tamil Nadu M/s Healersark Resources Private Limited

1. The supply envisaged in the agreement entered with AMSL is a composite supply with 'Provision of Accommodation SAC-9963' as Principal Supply.
2. The exemption at Sl.No.14 of Notification No.12/2017 -CT(rate) dated 28.06.2017 is applicable to the case in hand.

TN/AAAR/03/2022(AR) DATED 11.02.2022 Feb-2022 Download -
384 Karnataka M/s C &A Sourcing Internatioanl Ltd.

1. Whether the activities carried out in India by the Applicant would constitute a supply of "other support services" falling under HSN code 9985 or as "Intermediary service" classifiable under HSN code 9961/9962 or any other classification of services as specified under various Tariff entries of rate       notification issued under Goods and Services Tax Law?
2. Whether the aforesaid services provided by the Applicant would qualify as 'export of services' in terms of clause 6 of section 2 of the Integrated Goods and Services Tax Act 2017 (hereinafter 'IGST Act, 2017') and consequently will it be construed as ' Zero rated supply' in terms of Section 16 of the said act?
  In this regard the applicant vide their letter dated : 08-02-2022 requested this authority to permit them to withdraw their application stating that the above issues has been clarified by CBIC vide circular No. 159/5/2021, dated: 21-09-2021

KAR/ADRG 05/2022 dated 10.02.2022 Feb-2022 Download 97 (2) (a)
385 Karnataka M/s Toyota Kirloskar Motor Private Limited

Whether the pick-up track cum passenger cars are classifiable under Tariff Item 8704 21 90, which covers "Motor vehicles for the transport of goods" and thus subject to 28% rate of Integrated Tax under Entry no. 166 under Schedule IV to the Notification no 1/2017 - Integrated Tax (Rate) dated 28.06.2017. The applicant vide their letter dated : 03-02-2022 requested this authority to permit them to withdraw their application quoting the commerical reasons.

KAR/ADRG 04/2022 dated 10.02.2022 Feb-2022 Download 97 (2) (a)
386 Madhya Pradesh M/s Daulatram Engineering Services Pvt. Ltd.

Whether Roof Mounted AC Package Unit manufactured as per the specifications and drawings issued by organizations owned and operated by Ministry of Railways of India/Research Design and Standards Organisation (RDSO) working under Ministry of Railways of India is covered under chapter Heading 3607 of GST Tariff ?

MP/AAR/02/2022 Dated 08.02.2022 Feb-2022 Download 97(2) (b)
387 Maharashtra M/s. KAPIL SONS (Rajendra Kumar Baheti)

1.  Whether the activity to be carried by the applicant shall be classified as supply of goods or services or a composite supply of ‘works’ contract’?
2.  Whether the activity should be classified as Composite Supply of works contract for Construction of tunnel under Entry 3(iv) of Notification No. 11/2017-CT (Rate) dated 28.06.2017 taxable at the rate of 12%?

GST-ARA- 05/2021-22/B-17 Mumbai dated 08.02.2022 Feb-2022 Download 97(2) (a )
388 Maharashtra M/s. MAANICARE SYSTEM INDIA PRIVATE LIMITED

Whether the Applicant (Maanicare System India Pvt Ltd) is eligible to take input tax credit on GST paid under Reverse Charge Mechanism @ 5% for hiring of buses for transportation of employees?

GST-ARA- 104/2019-20/B-14 Mumbai dated 01.02.2022 Feb-2022 Download 97(2) (d)
389 Maharashtra M/s Reliance Industries Limited

1. Whether Sub-entry (i) of Entry No. 34 of Notification No. 11/2017 – Central Tax dated 28.06.2021 which reads, ‘’Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama or planetarium’’ is applicable to and covers supply of services by way of admission to the following performances:
a.   music performance of various types including Hindustani classical,  Western classical, Carnatic classical, Folk, Semi-classical, Devotional, Electronic, Bollywood, Pop, etc.;
b.   theatrical performances of various types including Drama, Musicals, Stand-up, Immersive, Experimental, Puppetry/ Object theatre, Children’s theatre, etc.;
c.    Indian Classical dance and Folk-dance performances;
d.   dance performances, other than Indian Classical dance and Folk dance such as Contemporary dance, Social/Pop dance; and
e.   Multi-art performances.
2. Alternatively, whether Sub-Entry (vi) of Entry No. 34 of Notification No. 11/2017 – Central Tax dated 28.06.2021, which reads, “Recreational, cultural and sporting services other than (i), (ii), (iia) (iii), (iiia), (iv) and (v) above” is applicable to and covers the supply of the above-referred services

GST-ARA- 35/2020-21/B-16 Mumbai dated 01.02.2022 Feb-2022 Download 97(2) (a)
390 Maharashtra M/s. Sir J J College of Architecture Consultancy Cell

Applicability of GST exemption on Comprehensive architectural services that includes architectural design,  structural design , MEP design , HVAC services design,  preparation of drawings etc for repairs/ restoration, reconstruction for development of recreation ground cum  textile museum at United India Mills 2 & 3 at Kala chowky provided by the Applicant to Municipal  Corporation of Greater Mumbai (‘MCGM’). 

GST-ARA- 13/2020-21/B- 15 Mumbai dated 01.02.2022 Feb-2022 Download 97(2) (b)
391 Maharashtra M/s. Rotary Club of Nagpur

Whether the amount collected as membership subscription and admission fees from members are liable to GST as supply of services? 

GST-ARA-46/2020-21/B-11,Mumbai, dated 31.01.2022 Jan-2022 Download 97(2) (g)
392 Maharashtra M/s Rochem Separation Systems India Private Limited

1. What is applicable rate of GST on supply of Reverse Osmosis Plant/system (RO Plant/system) to Indian Navy/Indian Coast Guard in normal course?

2. What is the applicable rate of GST on supply of RO Plant/system (Reverse Osmosis Plant) to the Indian Navy/Coast Guard which would be installed in/on a warship?

GST-ARA-21/2021-22/B-10,Mumbai, dated 31.01.2022 Jan-2022 Download 97(2) (e )
393 Maharashtra M/s. The Poona Club Limited

1.  Whether membership fee collected from members at the time of giving membership is liable to tax under CGST/SGST Act?

2.  Whether the annual subscription and annual games fee collected from members of club is liable to tax under CGST/SGST Act?

GST-ARA-123/2019-20/B-12,Mumbai, dated 31.01.2022 Jan-2022 Download 97(2) (e ) &(g)
394 Tamil Nadu GITEC-IGIP GmbH, Cologne Germany and GITEC-IGIP India Pvt Ltd., Jaipur, India in Joint Venture with Mukesh & Associates, Salem, India and N. K. Buildcon Pvt Ltd., Jaipur India. (Represented by the Lead Member of JV, GITEC-IGIP GmbH, Cologne, Germany)

Whether the pure services, supplied by M/s GITEC-IGIP, GmbH, Cologne, Germany, having an office at Chennai, by way of rendering Consulting Services for Programme Management and Accompanying Measures for implementation of Integrated Storm Water Drain for M1 & M2 Components of Kovalam Basin in the extended area of Greater Chennai Corporation, supplied to the Superintending Engineer, Storm Water Drain Department, Greater Chennai Corporation, Chennai are exempted from payment of GST as per the S.No.3 of the Notification No.12/2017-Central Tax (Rate) dated 28.06.2017

TN/04/ARA/2022 DATED 31.01.2022 Jan-2022 Download 97(2)(b)
395 Tamil Nadu SHANMUGA DURAI

1. Whether GST liability does arise in respect of property of the partner used by the Partnership Firm to carry out the business by the firm at free of rent.
2. If so, what is the relevant section or rule or provision in GST law under which the partner of the firm is required to pay GST on notional rent?
3.  Is it mandatory to execute rental deed between partner and Partnership firm, when there is no furtherance of business for that partner?
4. What is the applicable valuation rule, when consideration is not fixed and not received by the Partner?

TN/03/ARA/2022 DATED 31.01.2022 Jan-2022 Download 97(2)(e)
396 Tamil Nadu M/s CHENNAI WATER DESALINATION LIMITED

1.Whether GST is applicable on supply of safe drinking water for public purpose by Chennai   Water Desalination Plant Limited (CWDL) to Chennai Metropolitan Water Supply and Sewerage Board(CMWSSB) a Government Authority?

2. Ruling is sought for applicability of Sl.No.99 of Notification 02/2017 for supply of water or/and

3. Sl.No. 3 of Notification 12/2017 for transaction of supply of safe drinking water for public purpose by Chennai Water Desalination Plant Limited (CWDL) to Chennai Metro Water Supply and Sewerage Board, a Government Authority.

TN/02/ARA/2022 DATED 31.01.2022 Jan-2022 Download 97(2)(e)
397 Tamil Nadu M/s ROTARY DISTRICT 3231

(i) Whether Registration is required?

(ii) 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 a goods or services

(iii) Determination of tax liability

TN/01/ARA/2022 DATED 31.01.2022 Jan-2022 Download 97(2)(f)
398 Andhra Pradesh M/s Vishnu Chemicals Limited

Confirm and uphold the decision of Authority for Advance ruling

AAAR/AP/05(GST)/2022 dated 24.01.2022 Jan-2022 Download -
399 Andhra Pradesh The Principal Commissioner Central Tax, Guntur, CGST Commissionerate

Confirm and uphold the decision of Authority for Advance ruling

AAAR/AP/04(GST)/2022 dated 24.01.2022 Jan-2022 Download -
400 Andhra Pradesh M/s. Siddartha Constructions

i) In view of the services provided by the applicant to APIIC, is the applicant eligible to avail the concessional rate of GST at 12% as prescribed in S.No.3 (vi) of the Notification No.11/2017- Central Tax (Rate) dt: 28.06.2017, as amended by?


ii)If not, what is the appropriate rate and classification of GST to be charged by the applicant?

AAR No.03 /AP/GST/2022 dated:24.01.2022 Jan-2022 Download 97(2)(a) &(b)
401 Andhra Pradesh M/s. Siddartha Constructions

i) In view of the services provided by the applicant to APIIC, is the applicant eligible to avail the concessional rate of GST at 12% as prescribed in S.No.3 (vi) of the Notification No.11/2017- Central Tax (Rate) dt: 28.06.2017, as amended by?


ii) If not, what is the appropriate rate and classification of GST to be charged by the applicant?

AAR No.02 /AP/GST/2022 dated:24.01.2022 Jan-2022 Download 97(2)(b)
402 Uttar Pradesh M/s HYT Engineering Company Pvt Ltd

Q-1 Whether the works awarded to the applicant is a composite supply of the works contract services?

UP_ADRG_92_2022 dated 24.01.2022 Jan-2022 Download 97(2)(a)& (b)
403 Karnataka Sri Sairam Gopalkrishna Bhat

a. Whether the income earned from conducting Guest Lectures, amounts to or results to as taxable supply of services?

b. Whether the income earned from Research and Training Projects funded by Ministries of Government of India and State Government of Karnataka, amounts to or results to as taxable supply of service to be taxed at Nil rate as per Heading 9992?

c. Whether the income earned from Research and Training Projects funded by Ministries of Government of India and State Government of Karnataka, amounts to or results to as Taxable Supply to be taxed at (Integrated Tax) 18% under Heading 9983?

KAR/ADRG- 03/2022 dated 21.01.2022 Jan-2022 Download 97(2) (e)
404 Karnataka M/s. Sea Men Associates

Rate of GST on supply of Outboard Motors to unregistered fishermen and whether the HSN Code for the same is 8407 or 8408?

KAR/ADRG- 02/2022 dated 21.01.2022 Jan-2022 Download 97(2)(a)(e)
405 Karnataka M/s CMEPEDIA

KAR/ADRG- 01/2022 dated 21.01.2022

KAR/ADRG- 01/2022 dated 21.01.2022 Jan-2022 Download 97(2) (e)
406 Andhra Pradesh M/s Foods and Inns Limited

Modify the Order passed by the Authority for Advance Ruling vide AAR No. 16/AP/GST/2021 Dated  07.07.2021 and hold that the 'Mango Pulp / Puree' is classifiable under Tariff Item 0804 50 40 and chargeable to GST @18%, by virtue of entry No.453 of Schedule III in Notification No. 1/2017 Central Tax (Rate) Dated 28.06.2017

AAAR/AP/03(GST)/2022 dated 20.01.2022 Jan-2022 Download -
407 Andhra Pradesh M/s Sri Manjunatha Fruit Canning Industries

Modify the Order passed by the Authority for Advance Ruling vide AAR No. 17/AP/GST/2021 Dated 14.07.2021 and hold that the 'Mango Pulp / Puree' is classifiable under Tariff Item 0804 50 40 and chargeable to GST @18%, by virtue of entry No.453 of Schedule III in Notification No. 1/2017 Central Tax (Rate) Dated 28.06.2017.

AAAR/AP/02(GST)/2022 dated 20.01.2022 Jan-2022 Download -
408 Andhra Pradesh M/s Bharat Dynamics Limited

The Appellate Authority for Advance Ruling differ with the ruling of the Advance Ruling Authority and modify the same and hold that the SFDS is classifiable as 'parts of Submarine' falling under Chapter 8906 and consequently attract a GST rate of five (5) percent, by virtue of entry No.252 of Schedule I in Notification No. 12/2017 - Central Tax (Rate) Dated 28.06.2017

AAAR/AP/01(GST)/2022 dated 20.01.2022 Jan-2022 Download -
409 Maharashtra M/S. JYOTI CERAMIC INDUSTRIES PVT. LTD.

1.   Whether the Product namely "Zirconium Oxide Ceramic Dental Blanks" in different sizes as sold by Applicant are classifiable under Chapter Heading 69091200 as "Ceramic Product" as at this stage Artificial Teeth are not produced from it, even though the Product is biscuit fired having hardness of less than 9 on Moh's scale or the product is classifiable under Chapter Heading 90212100 since Artificial Ceramic Teeth are produced from the product which has hardness of 9 on Moh's scale.

 

GST-ARA- 118/2019-20/B-06,Mumbai, dated 19.01.2022 Jan-2022 Download 97(2) (a)
410 Maharashtra M/s. Minakshi P Kakade

What would be the HSN classification and rate of tax applicable to the applicant who is manufacturing “Laminated High Density Poly Ethylene HDPE Woven Geomembrane for Water Proof lining as per ISI 15351:2015”?

GST-ARA-42/2020-21/B-07,Mumbai, dated 19.01.2022 Jan-2022 Download 97(2) (a) & (b)
411 Maharashtra M/s. Syngenta India Limited

(a) Whether the GST would be payable on recoveries made from the employees towards providing parental insurance?

(b) Whether the GST would be payable on the notice pay recoveries made from the employees on account of not serving the full notice period? 

GST-ARA-25/2020-21/B-05,Mumbai, dated 19.01.2022 Jan-2022 Download 97(2) (e)
412 Rajasthan M/s Harish Chand Modi. Sardarpura, Jodhpur

Reimbursement of electricity expenses had not been made on actual basis by the lessee to lessor as it has been collected in advance with rent and further adjusted by raising the invoice by the lessor. Further, the appellant has failed to establish themselves as pure agent. Reimbursement of electric expenses would form part of taxable value in term of clause (c) subsection (2) of Section 15 of the CGST Act, 2017.

RAJ/AAAR/05/2021-22 dated 17.01.2022 Jan-2022 Download -
413 Tamil Nadu M/s Krishna Bhavan Foods and Sweets

Appellate Tribunal does not find any reason to interfere with the order of Tamil Nadu Advance Ruling Authority in the matter.

TN/AAAR/02/2022(AR) Dated 13.01.2022 Jan-2022 Download -
414 Tamil Nadu M/s Navbharat Imports

Appellate Tribunal ordered that toys consist of electronic components irrespective of usages they would attract IGST @ 18% as per Sr. No. 440 of Schedule-III of the rate notification. The subject appeal dismissed accordingly.

TN/AAAR/01/2022(AR) Dated 13.01.2022 Jan-2022 Download -
415 Rajasthan M/s Utsav Corporation (Legal Name Sapna Gupta), Gurjar Ki Thadi, Jaipur

1. It was held that controller will attract GST at appropriate rate applicable to items of Chapter Heading 8504.     2.  Iron structure designed for use of solar panel is classifiable under Chapter Heading 7308 and neither be classified as solar power based devices nor called as solar power generators and the rate of tax as applicable to such devices or system cannot apply to the iron and steel structures.    3. Supply of different types of goods in bundle on a single invoice is falls under mixed supply and higher rate of tax is applicable.     4. supply of Solar water pumping system alongwith installation, benefit of entry No. 38 of Notification No. 11/2017-CT and entry No. 234 of Notification No. 1/2017-CT is available to appellant.

RAJ/AAAR/04/2021-22 dated 11.01.2022 Jan-2022 Download -
416 Madhya Pradesh Sh. Rajesh Kumar Gupta of M/s Mahaveer Prasad Mohanlal

(i) Whether the applicant can avail the Input Tax Credit of the full GST charged on invoice of the supply or a proportionate reversal of the same is required in case of post purchase:

a. Cash discount for early payment of supply invoices (bills) given by the supplier of goods to the applicant without adjustment of GST.

b. Incentive/schemes provided through credit note without adjustment of GST by the supplier to the applicant.

(ii) Whether GST is leviable on cash discount offered by supplier to applicant through credit note without adjustment of GST for making the early payment from the date stipulated for payment of such supply as output supply? If yes, then what is the applicable HSN and rate of GST?

(iii) Whether GST is leviable on incentive/schemes provided through credit note without adjustment of GST by the supplier to the applicant (dealer) as output supply? If yes, then what is the applicable HSN and rate of GST?

MP/AAR/01/2022 Dated 06.01.2022 Jan-2022 Download 97(2)(a), (d) & (e)
417 Maharashtra M/s. India Item Society

1. Due to Pandemic and uncertainty, the exhibitors who paid the advance space rentals in FY 19-20 (including GST) to society needs refund back now and accordingly based on the facts and submissions explained herein above and now exhibition is postponed to be held in December 22, the limitation period u/s 34 of CGST Act 2017 will expire in September 23 and accordingly refund of GST to participants whether will not hit by limitation period u/s 34 of CGST Act 2017 with respect to the year when advance was received because no supply is made and tax invoice is not issued nor the exhibitors took credit of GST in their tax returns because it was a advance payment only and they can take credit of GST on the basis of tax invoice only.

GST-ARA-24/2021-22/B-04,Mumbai, dated 04.01.2022 Jan-2022 Download 97(2) (c ) & (e)
418 Maharashtra M/s. Emcure Pharmaceuticals Limited.

(a)  Whether the GST would be payable on recoveries made from the employees towards  providing canteen facility at subsidized rates in the factory and office?

(b)  Whether the GST would be payable on the recoveries made from the employees towards providing bus transportation facility? If yes, whether the Applicant is exempted under Notification No. 12/2017 Central Tax (Rate)?

(c)  Whether the GST would be payable on the notice pay recoveries made from the  employees on account of not serving the full notice period?

GST-ARA-119/2019-20/B-03,Mumbai, dated 04.01.2022 Jan-2022 Download 97(2) (e)
419 Maharashtra M/s. Dlecta Foods Pvt Ltd.

Whether the product ‘Non-Dairy Cream’ manufactured by the Applicant is covered under CH 1517 90 90 or under CH 2106 90 99 of the GST Tariff?

GST-ARA-115/2019-20/B-01,Mumbai, dated 04.01.2022 Jan-2022 Download 97(2) (a)
420 Maharashtra M/s. Lonza India Private Limited

Whether Prepared Laboratory Reagents imported and supplied by the Applicant and classified under CTH 3822 00 90 of the Customs Tariff Act, 1975 are covered under Entry 80 of Schedule Il of the Notification No. 1/2017-Integrated Tax (Rate) dated June 28, 2017 attracting levy of Integrated Tax at the rate of 12%?

GST-ARA-23/2020-21/B-02,Mumbai, dated 04.01.2022 Jan-2022 Download 97(2) (a)
421 Uttar Pradesh M/s Shashi Metals Pvt Ltd

This Authority is of opinion that the current application is not covered within the scope of Section 97 of the CGST Act, 2017 as such the same is not covered under the ambit of Authority for Advance Ruling. As the questions raised do not fall within the mandate of Authority for Advance Ruling, the application is therefore disposed of as such.

UP_AAR_91 dated 03.01.2022 Jan-2022 Download -
422 Karnataka Tathagat Heart Care Centre LLP

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-01/2018 dated 05.09-2018 Dec-2021 Download KSA/ADRG-04/2018 dated 21-03-2018
423 Uttar Pradesh M/s Meera Tubes Pvt Ltd.
Q-1 What should be the Correct Classification  with respect to the nature of “Supply “ i.e Whether the Questioned Supply tantamount to “Supply of Goods”   or “Supply of services” on the basis of the facts  of the Whole Activity as mentioned above and Supported by the Documents enclosed / discussed here under?

Ans- The nature of Supply is Supply of Goods .

Q-2 Whether Circular No.126/45\2019-GST dated 22\11\2019 shall at all apply in the instant case if answer to Query (a) is “Supply of Service” as job Work service?

Ans- Not Answered as the nature of Supply is Supply of Goods.

Q-3 What should be the Correct HSN/SAC code Application to the said Supply?

Ans- HSN 7309

Q-4 What is Applicable Rate of Tax of GST based on Answers of Queries mentioned in Above Queries?

Ans- The Rate of GST is 18% (9% CGST & & 9% SGST or 18% IGST).
UP_AAR_70 dated 21.12.2020 Dec-2021 Download 97(2)(a), (b),(e) & (g)
424 Chhattisgarh M/s Goyal Medico

Applicability of GST on  installation services of parts and equipment for the supply or conduct of oxygen and other gases used in hospital homes etc.

STC/AAR/09/202 Dec-2021 Download STC/AAR/09/2021
425 Chhattisgarh M/s Parsa Kente Collieries limited

As to whether the benefit of Nil compensation cess would be available, if the supplier has discharged compensation cess on the entire quantity of raw coal albeit at the stage of supply of washed coal and coal reject respectively.

STC/AAR/08/2021 Dec-2021 Download 97 (2)(b)
426 Chhattisgarh M/s Shree Laxmi Exports

GST refund of 0.1% IGST on purchase of molasses under HSN exported to Bangladesh; GST liability on reverse charge basis on transportation charges paid to a goods transport agency for export purpose

STC/AAR/06/2021 Dec-2021 Download 97 (2), (e), (b),
427 Gujarat M/s. V.L.Traders (Trade Name: Vipulbhai Laljibhai Dobariya)
Under which Tariff Heading the product dealt in by the applicant i.e. Papad of different shapes and sizes are eligible to be classified?
.What is the applicable rate of SGST and CGST on supply of such Papad of different shapes and sizes?
Ans.  Rejected
GUJ/GAAR/R/49/2021 dated -27/08/2021 Dec-2021 Download 97(2) ( a )
428 Gujarat M/s. Talod Food Products Private Limited
 
 
withdrawal
 
GUJ/GAAR/ADM/2021/02 dated 30.06.2021 Dec-2021 Download #
429 Uttar Pradesh M/s. DR-WILLMAR SCHWABE (I) Pvt Ltd
Q-1 Whether ITC is  available to the Applicant on GST charged by service provider  on hiring of bus, having seating Capacity of more than thirteen person for transportation of employees  to & from workplace.

Ans-1 ITC is available to the Applicant only after 01.02.2019.

Q-2 Whether GST is Applicable on amount recovered by the Applicant  from employees  for usage of bus transportation facility.

Ans-2 No.

Q-3 If  ITC is Available as per (a), whether it will be restricted to the extent of cost borne by the  Applicant (employer)?

Ans-3 No.
UP_AAR_79 dated 28.06.2021 Dec-2021 Download "97(2) (d) & (e) "
430 Odisha M/s IOCL

(a) Whether sending of Naphtha ,DM water, Power, Cooling water, service water and instrument air by the Applicant to Praxair and receiving back of Hydrogen gas. Nitrogen gas and HP steam under the contract will fall under job work in terms of section (68) of Central Goods and Service Tax Act,2017 (CGSTAct) and Odisha Goods and Service Tax Act,2017 (OGST Act).

(b) Whether all the payments under the contract will attract GST as applicable to Job Work?

ORDER No. 3 ODISHA-AAR/2021-22/DATED 15/12/2021 Dec-2021 Download 97(2)(e)
431 Odisha M/s IOCL

(a) Whether sending of Naphtha ,DM water, Power, Cooling water, service water and instrument air by the Applicant to Praxair and receiving back of Hydrogen gas. Nitrogen gas and HP steam under the contract will fall under job work in terms of section (68) of Central Goods and Service Tax Act,2017 (CGSTAct) and Odisha Goods and Service Tax Act,2017 (OGST Act).

(b) Whether all the payments under the contract will attract GST as applicable to Job Work?

ORDER No. 3 ODISHA-AAR/2021-22/DATED 15/12/2021 Dec-2021 Download 97(2)(e)
432 Chhattisgarh M/s Abhay Singh Gill

Admissibility of Input Tax Credit of GST @ 18% mentioned in the rent bill issued by the service provider who has provided buses on rent to the applicant

STC/AAR/07/2021 Nov-2021 Download 97 (2), (d)
433 Chhattisgarh M/s Chhattisgarh Anusuandhan & Vikas Firm

GST liability and tax rate on the services of provision of technical personal, data operator, house keeping service etc to different state and Central Government Departments.

STC/AAR/05/2021 Nov-2021 Download 97 (2)( e )
434 Maharashtra M/s. SUMMIT ONLINE TRADE SOLUTIONS PRIVATE LIMITED
As the Lottery of any State Government is purchased by the Distributor cum selling agent and the sold in the State of Maharashtra through various sub distributors, whether the Distributor cum selling agent is liable to remit CGST / SGST or IGST ( on reverse charge basis).
 
GST-ARA-54/2019-20/B- 100 ,Mumbai, dt. 24.11.2021 Nov-2021 Download 97(2)(e) (a),(b), (c), (e) & (g)
435 Maharashtra M/s. SERENITY TRADES PRIVATE LIMITED
Where first sale is on reverse charge basis by the Director of Lotteries, State Government to appointed Distributor/ selling agent, and the lotteries have suffered appropriate GST, is the applicant being subsequent dealer being exempt from GST in terms of Notification No.2/2017 -Central Tax (rate) dated 28 June, 2017.
GST-ARA-53/2019-20/B-99 Mumbai dated 24.11.2021 Nov-2021 Download "97(2) (a),(b), (c), (e) & (g) "
436 Maharashtra M/s. RRIBADA FILMS PRIVATE LIMITED
Whether Liable to Pay GST under Normal or under Reverse Charge Mechanism on Import of Services which are not rendered in India?

 
GST-ARA-100/2019-20/B- 101 Mumbai dated 24.11.2021 Nov-2021 Download 97(2)(e)
437 Maharashtra M/s Apras Polymers and Engineering Co. Pvt. Ltd.
The Drip irrigation system and sprinkler irrigation system comprises its parts also and classified under chapter sub-heading No. 8424, Whether entry No. 195AA and 195B of Notification No. 1/2017-CT (rate) dated – 28.06.2017, added vide Notification No. 6/2018-CT (Rate) dated – 25.01.2018 and vide notification no. 27/2017-CT (Rate) dated – 22.09.2017, under schedule II of GST covers all parts and laterals also of Drip Irrigation System and Sprinkler Irrigation System, even if supplied separately and attract GST @ 12% ?
 
GST-ARA-11/2021-22/B-98 Mumbai dated 22.11.2021 Nov-2021 Download 97(2) (b)
438 Maharashtra M/s Apras Irrigations Systems Limited
The Drip irrigation system and sprinkler irrigation system comprises its parts also and classified under chapter sub-heading No. 8424, Whether entry No. 195AA and 195B of Notification No. 1/2017-CT (rate) dated – 28.06.2017, added vide Notification No. 6/2018-CT (Rate) dated – 25.01.2018 and vide notification no. 27/2017-CT (Rate) dated – 22.09.2017, under schedule II of GST covers all parts and laterals also of Drip Irrigation System and Sprinkler Irrigation System, even if supplied separately and attract GST @ 12% ?
 
GST-ARA-10/2021-22/B-97 Mumbai dated 22.11.2021 Nov-2021 Download 97(2) (b)
439 Maharashtra M/s. ROTARY CLUB OF NAGPUR VISION
The amount collected as membership subscription and admission fees from members by the applicant club to meet out the expenses for the object for which it is incorporated viz; meeting expenses, communication expenses, Audit fees, Rotary International (RI) per capita dues, subscription fees to the Rotarian or Rotary regional magazine and the like. As there is no furtherance of business in this activity and neither any services are rendered, whether the above transaction can be considered as supply of services to its Members under GST?
 
GST-ARA-14/2020-21/B-95 Mumbai dated 22.11.2021 Nov-2021 Download 97(2) (g)
440 Maharashtra M/s. Rotary Club Of Bombay Queen City
1. Whether the activity of the applicant i.e. collecting contributions and spending towards meeting and administrative expenditures only, is ‘business’ as envisaged u/s 2(17) of the CGST Act, 2017?

2. Whether contributions from the members in the Administration Account, recovered for expending the same for the weekly and other meetings and other petty administrative expenses incurred including the expenses for the location and light refreshments, amounts to or results in a supply, within the meaning of supply?
GST-ARA-19/2020-21/B-96 Mumbai dated 22.11.2021 Nov-2021 Download 97(2) (e) & (g)
441 Maharashtra M/s. Jayshankar Gramin Va Adivasi Vikas Sanstha
1.Whether applicant is required to obtain registration under the Maharashtra Goods and Service Tax Act, 2017?

2. If answer to above question is affirmative, whether the applicant is liable to pay GST on   the amounts received in the form of Donation / Grants from various entities including Central Government and State Government.

3. If answer to above question 2 is affirmative, what will be the rate at which the GST would    be charged?
GST-ARA-97/2019-20/B-91 Mumbai dated 10.11.2021 Nov-2021 Download 97(2) (f)
442 Maharashtra M/s MAHA MUMBAI METRO (M3) OPERATION CORPORATION LIMITED
(i) Whether GST is applicable on reimbursement of expenses such as salaries, rent, training, staff welfare expenses etc.?
(ii) If above answer is affirmative, at what rate GST should be charged?
GST-ARA-13/2021-22/B-93 Mumbai dated 10.11.2021 Nov-2021 Download 97(2) (c) (e) & (g)
443 Maharashtra M/s. The TATA Power Company Limited
Whether the recovery of an amount towards Top-up and parental insurance premium from the employees, amounts to a supply of any service under Section 7 of the Central Goods & Service Tax Act, 2017?
 
GST-ARA-99/2019-20/B-92 Mumbai dated 10.11.2021 Nov-2021 Download 97(2) (g)
444 Maharashtra M/s. 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 0061nd 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 preview of registration in view of the provisions of section 23 of the said act as there is no Taxable supply.

i. 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.

a. 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. No. 74 in terms of Notification 12/2017 Central Tax-dt. 28/6/2017.

b. 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.”

c. 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.”

d. 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- 90 Mumbai dated 10.11.2021 Nov-2021 Download 97(2)(a), (d),(e),(f) & (g)
445 Maharashtra M/s Mahavir Nagar Shiv Srushti Co-operative Housing Society Limited
1) Whether the activities carried out by the applicant for its members qualify as “supply” under the definition of Section 7 of the CGST Act, 2017.
2) Whether the applicant is liable to obtain registration under the GST law?
3) If the activities of the applicant are treated as “supply” under CGST Act, 2017 then whether the applicant is eligible to claim the ITC on input and inputs services for repairs, renovations & rehabilitation works carried out by the Applicant?
GST-ARA-19/2021-22/B- 94 Mumbai dated 10.11.2021 Nov-2021 Download 97(2)(d), (e) & (f)
446 Maharashtra M/s. ROTARY CLUB OF BOMBAY SEA FACE
Whether the amount collected as membership subscription and admission fees from members is liable to GST as supply of services?
 
GST-ARA-15/2020-21/B-88 Mumbai dated 02.11.2021 Nov-2021 Download 97(2)(f) &(g)
447 Maharashtra M/s. Veena Developers
1) Whether the entry number 10 of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 is applicable to the applicant for the pure labour contract services to be received from contractors/ sub-contractors (i.e. Party A).

2) If the answer to Q.1 is affirmative, then in that case, the rate of Tax shall be Nil.

 3) If the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017is not applicable, then what will be GST Rate and SAC code for the pure labour service?
GST-ARA-74/2020-21/B-89 Mumbai dated 02.11.2021 Nov-2021 Download 97(2)(b)
448 Maharashtra M/s. Meerabai Tukaram Borade
Question 1:-   In the instant case, whether the services provided by us to Samaj Kalyan Department, State Government of Maharashtra (Social Welfare Department) for residential accommodation of underprivileged girls is exempt from GST?

Question 2:-   Whether TDS provisions will be applicable in case where the supply of services is exempt? We also would like to draw attention to the fact that 97 (b) of CGST Act, 2017 covers the question on which advance ruling can be sought i.e. “(b) applicability of a notification issued under the provisions of this Act”. Further, the issue has been addressed in Dolphin Techno Waste Management Pvt. Ltd. [2020 (35) G.S.T.L. 413 (A.A.R. - GST - W.B.)], Mahalakshmi Mahila Sangha [2020 (37) G.S.T.L. 385 (A.A.R. - GST - Kar.)] etc
GST-ARA- 76/2019-20/B-86 Mumbai dated 02.11.2021 Nov-2021 Download 97(2)(b) &(f)
449 Maharashtra M/s. Shital Tukaram Borade
Question 1:-   In the instant case, whether the services provided by us to Samaj Kalyan Department, State Government of Maharashtra (Social Welfare Department) for residential accommodation of underprivileged girls is exempt from GST?

Question 2:-   Whether TDS provisions will be applicable in case where the supply of services is exempt? We also would like to draw attention to the fact that 97 (b) of CGST Act, 2017 covers the question on which advance ruling can be sought i.e. “(b) applicability of a notification issued under the provisions of this Act”. Further, the issue has been addressed in Dolphin Techno Waste Management Pvt. Ltd. [2020 (35) G.S.T.L. 413 (A.A.R. - GST - W.B.)], Mahalakshmi Mahila Sangha [2020 (37) G.S.T.L. 385 (A.A.R. - GST - Kar.)] etc.

Question 3:- As the Applicant is not registered under GST and provide services to Social Welfare Department (Samaj Kalyan Department), a Department of State Government, then whether TDS notification issued under section 51 would be applicable for deduction of TDS?

Question 4:-    In case TDS is deducted, whether we would be entitled for refund of the same?
GST-ARA- 55/2019-20/B-85 Mumbai dated 02.11.2021 Nov-2021 Download 97(2)(b) &(f)
450 Maharashtra M/s.Tukaram Pundalik Borade
Question 1:-   In the instant case, whether the services provided by us to Samaj Kalyan Department, State Government of Maharashtra (Social Welfare Department) for residential accommodation of underprivileged girls is exempt from GST?

Question 2:-   Whether TDS provisions will be applicable in case where the supply of services is exempt? We also would like to draw attention to the fact that 97 (b) of CGST Act, 2017 covers the question on which advance ruling can be sought i.e. “(b) applicability of a notification issued under the provisions of this Act”. Further, the issue has been addressed in Dolphin Techno Waste Management Pvt. Ltd. [2020 (35) G.S.T.L. 413 (A.A.R. - GST - W.B.)], Mahalakshmi Mahila Sangha [2020 (37) G.S.T.L. 385 (A.A.R. - GST - Kar.)] etc.

Question 3:- As the Applicant is not registered under GST and provide services to Social Welfare Department (Samaj Kalyan Department), a Department of State Government, then whether TDS notification issued under section 51 would be applicable for deduction of TDS?

Question 4:-    In case TDS is deducted, whether we would be entitled for refund of the same?
Question 1:-   In the instant case, whether the services provided by us to Samaj Kalyan Department, State Government of Maharashtra (Social Welfare Department) for residential accommodation of underprivileged girls is exempt from GST?

Question 2:-   Whether TDS provisions will be applicable in case where the supply of services is exempt? We also would like to draw attention to the fact that 97 (b) of CGST Act, 2017 covers the question on which advance ruling can be sought i.e. “(b) applicability of a notification issued under the provisions of this Act”. Further, the issue has been addressed in Dolphin Techno Waste Management Pvt. Ltd. [2020 (35) G.S.T.L. 413 (A.A.R. - GST - W.B.)], Mahalakshmi Mahila Sangha [2020 (37) G.S.T.L. 385 (A.A.R. - GST - Kar.)] etc.

Question 3:- As the Applicant is not registered under GST and provide services to Social Welfare Department (Samaj Kalyan Department), a Department of State Government, then whether TDS notification issued under section 51 would be applicable for deduction of TDS?

Question 4:-    In case TDS is deducted, whether we would be entitled for refund of the same?
GST-ARA- 94/2019-20/B-84 Mumbai dated 02.11.2021 Nov-2021 Download 97(2)(b) &(f)
451 Maharashtra M/s. Kamdhenu Agrochem Industries LLP
1)  Whether the Applicant is required to obtain the registration in importing States other than Maharashtra, if goods are imported, sold and delivered directly from CFS (Container Freight Station) / DPD (Direct Port Delivery) which is under the Customs Boundaries to customers from those States?

2)  Whether the Applicant is required to obtain registration in State where the applicant is proposing to open a warehouse for sale of imported goods from such warehouse?

3)  Whether issuing invoices under Maharashtra GSTIN is permissible in law for supply of imported goods from the proposed warehouse located in the State where the Applicant is not registered under GST?
GST-ARA- 112/2019-20/B-87 Mumbai dated 02.11.2021 Nov-2021 Download 97(2) (f)
452 Maharashtra M/s. VISHAL COOPERATIVE HOUSING SOCIÉTY LIMITED
Question.1. According to circular number 109/28/2019 GST dated 2200 July 2019, Resident Welfare Association (RWA) shall be required to pay GST on monthly subscription contribution charged from its members, only if such subscription is more than INR 7,500 per month per member and aggregate annual turnover of RWA by way of supplying services and goods is also INR 20 Lakhs or more. In case of the society, though annual turnover is more than INR 20 Lakhs, monthly maintenance per month per member is less than INR 7,500. But the society also has 68 commercial shops, 233 residential flats and 18 garages. Hence, the society does not contain only residential flats. In view of this please confirm whether the society can stop paying GST and surrender the registration.

Question.2. According to circular number 109/28/2019 GST dated 22nd July 2019 RWAs are entitled to take ITC on GST paid by them on capital goods (generators, water pumps, lawn furniture etc.), goods (taps, pipes, other sanitary and hardware fittings etc.) and input services such as repair and maintenance services. But as per section 17 (5X(c), ITC shall not be available, when works contract services supplied for construction of immovable property (other than plant and machinery) except whether it is an input service for further supply of works contract service. Collective reading of notification and section 17(5)c), gives contradiction picture to the extent of major repair work carried out with respect to immovable property. Hence, the society wants to understand if the registration is to be continued then whether the society can claim ITC on repairs both major as well as minor.

Question.3. According to circular number 109/28/2019. GST dated 22 July 2019 RWAs are entitled to take ITC on GST paid by them on capital goods (generators, water pumps, lawn furniture etc.), goods (taps, pipes, other sanitary and hardware fittings etc.) and input services such as repair and maintenance services. The society claims exemption of INR 7,500 available to residential unit and hence, it does not claim ITC on various services availed such as professional fees, bank charges, insurance premium, stationery items purchased, repair and maintenance, security charges, Cable Services etc. Please provide your opinion whether the society can claim ITC on these services either fully or proportionately despite of availing exemption available to residential units.
GST-ARA- 75/2019-20/B-83 Mumbai dated 02.11.2021 Nov-2021 Download 97(2)(b),(c), (d),(e) & (f)
453 Maharashtra M/s. Geetee Tours Private Limited
Whether Toyota Innova Or Equivalent Vehicles (6 Seater) registered in Tourist Category with All India Tourist Permit provided for Carrying Covid 19 Patients for Medical Treatment would be considered as Taxable Services Or Exempted Services
 
GST-ARA- 55/2020-21/B-82 Mumbai dated 25.10.2021 Oct-2021 Download 97(2)(a)
454 Maharashtra M/s. DECCAN WHEELS
1. How to calculate margin on sale of second hand goods? Whether
A) Margin = Sales price – Purchase price  OR
B) Margin = Sales price – (Purchase price + Processing cost)
For ex: We purchased a second hand car for Rs 10, 00,000/-. Incurred minor processing cost of Rs 50,000/- and sold the car for Rs 12, 00,000/-.
In this case whether margin will be Rs 2,00,000/- (12,00,000-10,00,000) or Rs 1,50,000/- (12,00,000- [10,00,000 + 50,000])?
If B is correct we cannot claim Input Tax Credit on processing cost incurred but if A is correct can we claim Input Tax Credit on processing cost incurred?

2) Whether tax is to be calculated on margin or the margin is inclusive of tax?
For ex: We purchased a second hand car for Rs 10, 00,000/- and sold it for Rs 12, 00,000/-. The margin is Rs 2, 00,000/-. In this case whether tax amount will be Rs 36,000/- (2, 00,000*18%) or it will be Rs 30,508/- (2, 00,000*18%/118%)?

3) Input Tax Credit
Can we claim Input Tax Credit on other indirect expenses incurred for the purpose of business such as rent, commission, professional fees, telephone etc.?

4) If in F.Y. 2019-20 our total margin on sale of second hand goods is below Rs 1.5 crores and total sale  value of second hand goods is above Rs 1.5 crores can we opt for composition scheme for F.Y. 2020-21 as  in F.Y. 2019-20 our total margin will be less than Rs 1.5 crores
GST-ARA- 103/2019-20/B-81 Mumbai dated 25.10.2021 Oct-2021 Download 97(2)(d)
455 Maharashtra M/s.Godavari Marathwada Irrigation Development Corporation
Whether Works contract awarded under the Krishna Bhima stabilization project to be classified under sub-clause (vii) of serial no 3 of Heading 9954 (construction of service) substituted by way of Notification No 31/2017 Central tax (Rate) dated 13th Oct 2017 as amended to original notification 11/2017 – Central Tax (Rate)
GST-ARA- 91/2019-20/B-80 Mumbai dated 25.10.2021 Oct-2021 Download 97(2)(b)
456 Maharashtra M/s. HOTEL OM TUNGA VIHAR
1. When lodging guest orders food from the room (it is called room service also called as in room dining) then what is the rate of GST applicable?

2. What is GST rate applicable on banquet hall?
GST-ARA- 87/2019-20/B-79 Mumbai dated 25.10.2021 Oct-2021 Download 97(2)(b) & (e)
457 Maharashtra M/s. S.B.Reshellers Pvt.Ltd.
1.  The activity of reshelling of old sugar mill rollers whether is treatable as a job work service under SAC 9988 or is treatable as a repair/maintenance service under SAC 9987?

2.  Whether the said activity of reshelling of old sugar mill rollers will attract 12% GST in terms of clause (id) of Sr. No.26 of Notification No.11/2017-CT(R), dt.28.06.2017 or will continue to attract 18% GST as earlier?
GST-ARA- 73/2019-20/B-78 Mumbai dated 25.10.2021 Oct-2021 Download "97(2)(a) & (b) "
458 Tamil Nadu RASI NUTRI FOODS
Whether Notification 39/2017-CT(R) dated 18.10.2017 read with G.O.Ms.No.140 dated 17.10.2017 issued by the Commercial Taxes and Registration Department, would be applicable to the Applicant's activity of manufacture and supply of Fortified Rice Kernels to the Tamil Nadu Civil Supplies Corporation pursuant to the Pilot Scheme on "Fortification of Rice & its Distribution under the Public Distribution System" project launched by the Central Government.
TN/39/ARA/2021 Dated 21.10.2021 Oct-2021 Download 97(2)(b)
459 Tamil Nadu TAMILNADU POLYMER INDUSTRIES PARK LIMITED
1.Applicable GST rate for EPC contract engaged in works, viz; site grading, earth filling, road works, storm water drains, utility corridor, street lighting, water storage and distribution system.

2. Applicable GST rate for civil contractor engaged in civil construction works, viz; prefabricated PUF (polyurethane) Administrative building, Training centre, Technology facilitation centre, etc.
TN/38/ARA/2021 Dated 21.10.2021 Oct-2021 Download "97(2)(a) "
460 Tamil Nadu HEALERSARK RESOURCES PRIVATE LIMITED
1.What is the applicable GST SAC and the GST rate applicable for the supplies made by it to M/s. Apollo Med Skills Limited (AMSL).

2.Is it a composite supply or a mixed supply

3.Whether the service is exempted vide Notification No. 12/2017 -CT(Rate) dated 28.06.2017.
TN/37/ARA/2021 Dated 21.10.2021 Oct-2021 Download 97(2)(a)
461 Maharashtra M/s. USV Private Limited
1. Whether in facts and circumstances of the case, the activity of transfer of registered trademarks by Novartis AG to the applicant is a 'supply of goods' or supply of services' under the CGST, Act, 2017/IGST Act, 2017?

2.  If the activity is held to be a supply of service, whether the applicant is liable to discharge Goods and Service Tax (GST) on the subject transaction under reverse charge mechanism in terms of entry no. 1 of Notification No. 10/2017- Integrated Tax (Rate) dated 28.06.2017?

3.  In case it is held to be a supply of service and the applicant is liable to discharge GST under reverse charge mechanism, whether the said 'supply of service' is classifiable under entry no. 17 (i) of Notification No. 8/2017-Integrated Tax (Rate) dated 28.06.2017 (as amended)?
GST-ARA- 91/2019-20/B-69 Mumbai dated 14.10.2021 Oct-2021 Download 97(2)(a), (b) & (g)
462 Tamil Nadu M/s UNIQUE AQUA SYSTEMS

The issue is not answered and is deemed to be that no ruling is issued under Section 101(3) of CGST/TNGST Act 2017 because of the difference of opinion between the members.

TN/AAAR/19/2021(AR) Dated 13.10.2021 Oct-2021 Download #
463 Maharashtra M/s. Rotary Club of Bombay Peninsula
1. Whether the amount collected as membership subscription and admission fees from members is liable to GST as supply of services?

2. 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- 63/2020-21/B-69 Mumbai dated 11.10.2021 Oct-2021 Download 97(2)(d) & (e)
464 Maharashtra M/s. Mumbai Port Trust
Whether in law and in facts and circumstances of the case, the Applicant (“MbPT”) is entitled to exemption from payment of GST in terms of Entry No.3 of the Notification No.12/2012-CTR dtd.20-06-2012 on the following considerations payable to it by Mumbai Metropolitan Region Development Authority (“MMRDA”) in terms of Memorandum of Understanding (MOU) entered into between the MbPT and MMRDA.
a. Way Leave fees & Lease rent payable every year as consideration for the grant of lease and way leave permission for the plot of land and water areas required by MMRDA for the MTHL project. The Annual Lease Rent of Rs.22,58,30,199 is payable in respect of (i) Area under permanent occupation ( i.e. 30 years lease period) and the Annual Lease Rentals of Rs.33,23,36,835 is payable in respect of (ii) Area under temporary occupation during the construction period ( i.e. Temporary occupation).

b. Compensation equivalent to the amount of Rs.24.48 crores in lieu of demolition of 4 existing sheds at STP yard situated on the said plot of land which is licensed to MMRDA for the purpose of the MTHL project and required to be demolished in order to render vacant possession of the said plot of land to MMRDA for the purposes stated in the MOU. The amount is arrived at on the basis of reconstruction cost at the present rate of construction based on Ready Reckoner of Government of Maharashtra (GOM) and payment thereof is one of the conditions of MOU.

c. Compensation equivalent to the amount of Rs.64 crores in lieu of decommissioning of Old Pir Pau Jetty / Berth situated on the said plot of land which is licensed to MMRDA for the purpose of the MTHL project and required to be decommissioned by MbPT in order to render vacant possession of the said plot of land to MMRDA for the purposes stated in the MOU and payment thereof is one of the conditions of MOU.

d.  An amount equivalent to 15% of the Security Deposit, received by MbPT from MMRDA under the name of “Way Lease Agreement Charges” to meet the cost of execution of execution of Way lease agreement & Lease Agreement to be entered into between MbPT and MMRDA, for and on behalf of MMRDA on exact reimbursement basis. In other words, these amounts, if found excess will be refunded to MMRDA or if found less, will be called from MMRDA.

e. Refundable Security Deposit to be returned to MMRDA only on termination of the agreement.

f. Refundable Security Deposit of Rs.20 Crores, to meet the cost of damages during the execution of work, if any, in the future. The said deposit will be refunded to MMRDA after satisfactory completion of work including rectification work after deduction of the cost of rectification work, if any, not carried out by MMRDA.
GST-ARA- 79/2019-20/B-71 Mumbai dated 11.10.2021 Oct-2021 Download 97(2)(b) & (g)
465 Maharashtra M/s. FINE ELECTRO COATING
1) Whether the process followed will be treated as a Service as per Schedule II – Point No. 3 and the activity to be treated as Job Work.

2) Whether Notification No.20/2019 Central Tax (Rate) New Delhi, 30th September, 2019 – where GST Rate on Job work is reduced to 6% from 9% is applicable to the firm.
GST-ARA- 81/2019-20/B-70 Mumbai dated 11.10.2021 Oct-2021 Download 97(2)(a)&(b)
466 Maharashtra M/s. ACCUREX BIOMEDICAL PRIVATE LIMITED
HSN Classification and GST rate to be charged on below products:
1. Turbilatex C-reactive protein (CRP) infinite
2. HbA1c infinite
GST-ARA- 98/2019-20/B-72 Mumbai dated 11.10.2021 Oct-2021 Download 97(2)(e)
467 Maharashtra M/s. GARWARE INDUSTRIEES LIMITED
Whether the Aluminium Composite Panel / sheet is covered under:
a. HSN Code 3920 or HSN Code 7606 or HSN Code 7610?
b. And what is the rate of tax on the same under SGST Act and CGST Act respectively?
GST-ARA- 107/2019-20/B-73 Mumbai dated 11.10.2021 Oct-2021 Download 97(2)(b)
468 Uttar Pradesh M/s Resistoflex Dynamics Pvt. Ltd (a) Whether the air-springs imported by the Applicant are classifiable under HSN heading 8607 (i.e. parts of coach work of railway running stock) and thus covered under Entry No. 241 of Schedule-I of GST rate notifications? (b) if the answer to (a) is in affirmative, what is the applicable rate of tax under GST notification? (c) if the answer to (a) is in the negative (i) Whether the air springs imported by the Applicant’s competitors is classifiable under HSN heading 8607? (ii) What is (a) the correct classification of the air-springs imported by the Applicant and (b) the applicable rate of tax under GST notification? (iii) Whether the Applicant can also be eligible for classifying imported goods under HSN heading 8607 like its competitors? UP_AAR_26 dated 20.02.2019 Oct-2021 Download 97(2)(a)
469 Daman and Diu M/s Temple Packaging Pvt. Ltd..

Appellate Tribunal do not find any reason to interfere with the order of Advance Ruling Authority.

01/AAAR/Temple/DMN/UGST/2020-21/ Oct-2021 Download #
470 Maharashtra M/s. ALUDECOR LAMINATION PRIVATE LIMITED
Whether the Aluminium Composite Panel / sheet is covered under:
a. HSN Code 3920 or HSN Code 7606 or HSN Code 7610?
b. And what is the rate of tax on the same under SGST Act and CGST Act respectively?
GST-ARA- 78/2019-20/B-67 Mumbai dated 30.09.2021 Sep-2021 Download 97(2)(a)
471 Tamil Nadu GRB DAIRY FOODS PVT.LTD
Whether the GST paid on inputs/input services procured by the applicant to implement the promotional scheme under the name 'Buy n Fly' is eligible for Input Tax Credit under the GST law in terms of Section 16 read with Section 17 of the CGST Act, 2017 and TNGST Act, 2017?

 
TN/36/ARA/2021 Dated 30.09.2021 Sep-2021 Download 97(2) (d)
472 Tamil Nadu JOSHNA CHANDRESH SHAH ( M/s NAVBHARAT IMPORTS)
When Physical force is the primary action of a toy and if the light and the music are ancillary to it then whether it is to be classified under “Electronic Toys” or “other than Electronic Toys”
 
TN/35/ARA/2021 Dated 30.09.2021 Sep-2021 Download 97(2)(a)
473 Karnataka Olety Landmark Apartment Owner's Association Whether the Applicant is liable to pay GST on amounts which it collects from its members for setting up the 'Sinding Fund'/Corpus Fund? KAR ADRG 12/2021 dated 10.03.2021 Sep-2021 Download 97(2)(g)
474 Maharashtra M/s. NAGPUR WASTE WATER MANAGEMENT PVT LTD
)   Whether the Royalty paid or payable by the applicant to Nagpur Municipal Corporation (NMC) for supplying “Tertiary Treated Water” to Mahagenco, by treating the Sewage Water supplied by NMC is liable to tax under the GST Law?

2)  If yes, whether the tax is to be paid by NMC under forward charge or same is to be paid by the applicant under reverse charge?

3)  If tax is to be paid, then whether the applicant would be entitled for Input Tax Credit?
GST-ARA- 76/2020-21/B-63 Mumbai dated 24.09.2021 Sep-2021 Download 97(2)(a) & (b)
475 Maharashtra M/s. GREEN RUBBER CRUMB PRIVATE LTD
What is the (HSN) classification of Crumb rubber/granule? Therefore what is Current duty applicable?
GST-ARA- 70/2019-20/B-62 Mumbai dated 22.09.2021 Sep-2021 Download 97(2)(a) & (b)
476 Maharashtra M/s. Mekorot Development & Enterprise Ltd
1.  Whether MJP can be considered as ‘government entity’ under GST law?

2.  Whether the work intended to be carried out by MDE qualifies for exemption as per   notification 12/2017-Central Tax (Rate) dated 28.06.2017?

3.  If it is concluded from the above that the supplies made or proposed to be made by MDE to MJP qualifies for exemption then the consequent question is whether MDE requires to obtain registration under GST law?
GST-ARA- 71/2019-20/B-60 Mumbai dated 22.09.202197(2)(b) Sep-2021 Download 97(2)(b)
477 Karnataka JSW Steel Ltd.,
“Whether the Applicant is liable to discharge GST under reverse charge, for the contribution made towards NMET and DMF, in light of Sl. No. 5 of the Notification No. 13/2017- Central Tax (Rate) dated 28.06.2017.”
 
KAR/AAR/66/2019-20 dated 21.09.2019 Sep-2021 Download "97 (2) (b) (e) "
478 Karnataka Naren Rocks and Mines Private Limited
I. Whether royalty payments in respect of quarrying /mining lease as per the MMDR Act read with the KMMC Rules would amount to supply of goods or service under the Central Goods and Service Tax Act, 2017 (CGST Act) and the Karnataka Goods and Service Tax Act, 2017 (KGST Act)?
II. Where it is clarified that quarrying /mining royalty is taxable under CGST Act, whether royalty payment in respect of quarrying/mining lease as per the MMDR Act read with KMMC Rules is in the nature of “Licensing services for the right to use minerals falling under the heading 9973 attracting GST at the same rate of tax as applicable on supply of like goods involving transfer of title in goods or renting of immovable property under the heading 9972 attracting GST at the rate of 18% or residual entry “other services nowhere else classified-999799?
III. Applicability of GST and reverse charge implication on contributions to DMF as per the MMDR Act read with KDMF Rules.
KAR/AAR/65/2019-20 dated 21.09.2019 Sep-2021 Download "97 (2) (a) (e) (g) "
479 Gujarat M/s. GirishRathod Whether the product ‘Fusible Interlining Fabrics of Cotton’ is correctly classifiable under Chapter 52 or Chapter 59? GUJ/GAAR/R/86/2020 Sep-2021 Download 97(2)(b)
480 Maharashtra M/s. Exide Industries Limited
Whether the supply of batteries by the required Applicant for the use in warships such as submarines of the Indian Navy falls under Entry 252 of Schedule I to Notification No. 01/2017- integrated Tax (Rate) dated 28.06.2017 and hence is taxable @ 5% GST?
GST-ARA- 39/2020-21/B-58 Mumbai dated 09.09.2021 Sep-2021 Download 97(2)(b)
481 Maharashtra M/s.Rashtriya Chemicals and Fertilizers Limited
1. Whether “Treated Water" obtained from STP (classifiable under Chapter 2201) will be eligible for exemption from GST by virtue of Sl. No. 99 of the Exemption Notification No. 02/2017- Integrated Tax (Rate) dated 28 June 2017 (as amended) as "Water (other than aerated, mineral, purified, distilled, medical, ionic, battery, de-mineralized and water sold in sealed container]"? or

2. Whether "Treated Water" obtained from STP [classifiable under Chapter 2201] is taxable at 18% by virtue of Sl. No. 24 of Schedule - III of Notification No. 01/2017- Integrated Tax (Rate) dated 28th June 2017 (as amended) as "Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured (other than Drinking water packed in 20 liters bottles]"?
GST-ARA- 67/2019-20/B-57 Mumbai dated 09.09.2021 Sep-2021 Download 97(2)(b)
482 Maharashtra M/s. B G Shirke Constructions Pvt Ltd
1. Whether the managerial and leadership services provided by the Registered/Corporate Office to its Group Companies can be considered as "supply of service", in terms of Section 7 of CGAT Act, 2017?

2. Whether the lump sum amount charged by the Registered/Corporate Office on its Group Companies would be liable to GST under Section 8 of CGST Act, 2017?

3. If the aforesaid activities are treated as "supply of service" between distinct and related persons and GST thereon is held to be payable, whether the Applicant can continue to charge certain lump sum amount, as has been done in the past, in terms of second Proviso to Rule 28 of CGST Rules, 2017, as most of the recipients of such services are eligible for full credit, barring one or two related persons, who would comply with the provisions of Section 17 of CGST Act, 2017, at their respective ends?

4. If the aforesaid method of charging certain lump sum amount is not permissible, whether the Applicant can adopt the valuation in terms of the provisions of Rule 31 of CGST Rules, 2017, by arriving at a proportional ratio, based on the total expenses incurred by Registered/ Corporate Office for supplying the aforesaid services and turnover of each of the distinct and related persons?

5. If the aforesaid method of valuation under Rule 31 of CGST Rules is also not permissible, whether the Applicant can adopt valuation in terms of Rule 30 of CGST Rules, 2017, by allocating related expenses at the Registered/Corporate Office in a reasonable proportion to the distinct and related persons considering turnover of each of them and adding ten percent, which would be at par with 110% of cost of provision of such services?
 
6. If any of the aforesaid method of valuation suggested by the Applicant is not acceptable, what alternative feasible workable method of valuation that can be suggested by the Advance Ruling Authority considering the nature of industry in which the Applicant is engaged in.

7. Whether input tax credit of GST paid by the Applicant is admissible to each of the distinct and related person, in a case where their supply of goods or service or both are taxable under GST law?
GST-ARA- 42/2019-20/B-56 Mumbai dated 09.09.2021 Sep-2021 Download 97(2)(c) & (g)
483 Gujarat M/s. V.L.Traders (Trade Name: Vipulbhai Laljibhai Dobariya)

1. Under which Tariff Heading the product dealt in by the applicant i.e. Papad of different shapes and sizes are eligible to be classified?
2. What is the applicable rate of SGST and CGST on supply of such Papad of different shapes and sizes?
Ans.  Rejected

GUJ/GAAR/R/49/2021 dated -27/08/2021 Aug-2021 Download 97(2) ( a )
484 Gujarat M/s. Gensol Ventures pvt. Ltd

1. M/s Gensol is an e-commerce operator and shall be liable to be registered.
2. M/s Gensol is liable to pay GST as per Section 9(5)CGST Act.
3. The value of supply for passenger transportation service shall be the net amount arrived after the deduction of discount (to be provided by M/s Gensol to the customer) from the gross value.
4. The SAC for subject supply is 996412. The GST shall be leviable @ 5% (2.5% CGST + 2.5% SGST) subject to the fulfilment of the condition at Entry No.8 (ii) of cited Notification11/2017-CT(R) dated 28-6-2017.

GUJ/GAAR/R/48/2021 dated -27/08/2021 Aug-2021 Download 97(2) ( b ) ( c ) ( e ) ( f )
485 Gujarat M/s. Airport Authority of India

1. Whether the transfer of business by the AAI to the M/s. Adani Ahmedabad International Airport Limited be treated as Supply u/s. 7 of the Central Goods and Service Tax Act, 2017 (“CGST”) viz-a-viz Gujarat State Goods and Service Tax Act, 2017 (“GSGST”)?
2. Whether the transfer of business by AAI to M/s. Adani Ahmedabad International Airport Limited is treated as supply as going concern and covered in clause 4 of schedule II of CGST Act viz-a-viz GSGST?
3. Whether the transfer of business by AAI to M/s. Adani Ahmedabad International Airport Limited is covered under the Entry No. 2of the exemption  notification No 12/2017 – Central Tax (Rate) dated 28-06-2017 issued u/s Section 11 of CGST Act 2017?
4. If the answer is negative, then whether GST is leviable on the transfer of Existing assets (“RAB”), Aeronautical Assets, non-aeronautical assets and Capital work in progress by AAI to the M/s. Adani Ahmedabad International Airport Limited?
5. Whether the aforesaid transfer of asset be treated as services and the classification for the same?
6. Whether the concession fees paid by M/s. Adani Ahmedabad International Airport Limited to AAI be treated as consideration for transfer of business?
7. Whether GST is applicable on Monthly/Annual concession fees charged by the AAI on the  M/s. Adani Ahmedabad International Airport Limited?
8. Whether GST is leviable on the invoice raised by AAI for reimbursement of the salary/ staff cost on M/s. Adani Ahmedabad International Airport Limited? If yes at what rate?
9. Whether GST is applicable on the reimbursement claimed of Municipal tax, Property Tax and Water Charges by the AAI from M/s. Adani Ahmedabad International Airport Limited? If yes at what rate
10. Whether GST is applicable on transfer of spares and consumables for consideration by the AAI to M/s.  Adani Ahmedabad International Airport Limited? If yes at what rate?

GUJ/GAAR/R/46/2021 dated -27/08/2021 Aug-2021 Download 97(2) (a), (b), (c),(e) and (f)
486 Gujarat M/s. Supercoat India (Trade Name) Ayush Baid (Legal Name)

Whether the Partially Coated Polyester Fabric (Knitted or Woven) or any other partially coated Fabric will be covered under relevant chapter headings (50 to 55, 58 or 60) or under Tariff Heading 5903?     

Ans. The subject goods are classified at HSN 5903.

GUJ/GAAR/R/45/2021 dated -27/08/2021 Aug-2021 Download 97(2) (a)
487 Gujarat M/s. Gensol Ventures pvt. ltd
 
M/s Gensol is an e-commerce operator and shall be liable to be registered.
M/s Gensol is liable to pay GST as per Section 9(5)CGST Act.
The value of supply for passenger transportation service shall be the net amount arrived after the deduction of discount (to be provided by M/s Gensol to the customer) from the gross value.
The SAC for subject supply is 996412. The GST shall be leviable @ 5% (2.5% CGST + 2.5% SGST) subject to the fulfilment of the condition at Entry No.8 (ii) of cited Notification11/2017-CT(R) dated 28-6-2017
GUJ/GAAR/R/48/2021 dated -27/08/2021 Aug-2021 Download 97(2) ( b ) ( c ) ( e ) ( f )
488 Gujarat M/s. Airport Authority of India
Whether the transfer of business by the AAI to the M/s. Adani Ahmedabad International Airport Limited be treated as Supply u/s. 7 of the Central Goods and Service Tax Act, 2017 (“CGST”) viz-a-viz Gujarat State Goods and Service Tax Act, 2017 (“GSGST”)?
Whether the transfer of business by AAI to M/s. Adani Ahmedabad International Airport Limited is treated as supply as going concern and covered in clause 4 of schedule II of CGST Act viz-a-viz GSGST?
Whether the transfer of business by AAI to M/s. Adani Ahmedabad International Airport Limited is covered under the Entry No. 2of the exemption  notification No 12/2017 – Central Tax (Rate) dated 28-06-2017 issued u/s Section 11 of CGST Act 2017?
If the answer is negative, then whether GST is leviable on the transfer of Existing assets (“RAB”), Aeronautical Assets, non-aeronautical assets and Capital work in progress by AAI to the M/s. Adani Ahmedabad International Airport Limited?
Whether the aforesaid transfer of asset be treated as services and the classification for the same?
Whether the concession fees paid by M/s. Adani Ahmedabad International Airport Limited to AAI be treated as consideration for transfer of business?
Whether GST is applicable on Monthly/Annual concession fees charged by the AAI on the  M/s. Adani Ahmedabad International Airport Limited?
Whether GST is leviable on the invoice raised by AAI for reimbursement of the salary/ staff cost on M/s. Adani Ahmedabad International Airport Limited? If yes at what rate?
Whether GST is applicable on the reimbursement claimed of Municipal tax, Property Tax and Water Charges by the AAI from M/s. Adani Ahmedabad International Airport Limited? If yes at what rate
Whether GST is applicable on transfer of spares and consumables for consideration by the AAI to M/s.  Adani Ahmedabad International Airport Limited? If yes at what rate?
GUJ/GAAR/R/46/2021 dated -27/08/2021 Aug-2021 Download 97(2) (a), (b), (c),(e) and (f)
489 Gujarat M/s. Supercoat India (Trade Name) Ayush Baid (Legal Name)
Whether the Partially Coated Polyester Fabric (Knitted or Woven) or any other partially coated Fabric will be covered under relevant chapter headings (50 to 55, 58 or 60) or under Tariff Heading 5903?    

Ans. The subject goods are classified at HSN 5903.
GUJ/GAAR/R/45/2021 dated -27/08/2021 Aug-2021 Download 97(2) (a)
490 Maharashtra M/S. Ghodawat Eduserve Llp
Q.1. Whether the activity of providing the hostel on the rent to various students by applicant is exempt (where hostel fees charged per student per day is much less than Rs. 1000/-)?

Q.2. If is it exempt it shall be claimed as exempted under Serial Number 12 or Serial Number 14 of  Notification No. 12/2017- Central Tax (Rate) (as amended time to time) dated 28/06/2017 ?
GST-ARA- 72/2019-20/B- 51 Mumbai dated 27.08.2021 Aug-2021 Download 97(2)(b)
491 Maharashtra M/S. Puranik Builders Ltd.
Question a:- (i) Whether the Other Charges received by the company will be treated as consideration for construction services of the Company and classified under HSN 9954 along with the main residential construction services of the Company or
                     (ii)  Whether the same will be treated as consideration for independent service(s) of the respective head?

Question:- (b) Consequently, what will be the applicable effective rate of GST on       services underlying the Other Charges? 
GST-ARA- 68/2019-20/B- 52 Mumbai dated 27.08.2021 Aug-2021 Download 97(2)(a)
492 Gujarat M/s. Hyflextar Pvt. Ltd

1.Whether GST is applicable on sale of land identified as individual plot in a Mega Food Park, the Park being developed pursuant to guidelines framed under the ‘Mega Food Parks Scheme’ of the Ministry of Food Processing Industries, GOI  (MoFPI)
Ans. Rejected

GUJ/GAAR/R/47/2021 dated - 24/08/2021 Aug-2021 Download 97(2) (g)
493 Gujarat M/s. Hyflextar Pvt. Ltd
Whether GST is applicable on sale of land identified as individual plot in a Mega Food Park, the Park being developed pursuant to guidelines framed under the ‘Mega Food Parks Scheme’ of the Ministry of Food Processing Industries, GOI  (MoFPI)

Ans. Rejected
GUJ/GAAR/R/47/2021 dated - 24/08/2021 Aug-2021 Download 97(2) (g)
494 Maharashtra M/S. Yashaswi Academy For Skills
1.  Whether the reimbursement by Industry Partner to YAS of the stipend paid to students attracts GST?

2.  Whether the reimbursement by Industry Partner to YAS of the insurance premium attracts GST?

3.  Whether the reimbursement by Industry Partner to YAS of the expenses for uniform and safety shoes attracts GST?
GST-ARA- 84/2019-20/B- 48 Mumbai dated 20.08.2021 Aug-2021 Download 97(2)(a)
495 Maharashtra M/S. Yashaswi Academy For Skills
1.  Whether the reimbursement by Industry Partner to YAS of the stipend paid to students attracts GST?

2.  Whether the reimbursement by Industry Partner to YAS of the insurance premium attracts GST?

3.  Whether the reimbursement by Industry Partner to YAS of the expenses for uniform and safety shoes attracts GST?
GST-ARA- 83/2019-20/B- 47 Mumbai dated 20.08.2021 Aug-2021 Download 97(2)(e) & (g)
496 Maharashtra M/S. Shailesh Ramsunder Pande
1. Applicability of a notification issued under the provisions of this Act

2. Determination of the liability to pay tax on any goods or services or both
GST-ARA- 66/2019-20/B- 49 Mumbai dated 20.08.2021 Aug-2021 Download 97(2)(b) & (e)
497 Maharashtra M/s. The World Economic Forum, India Liaison Office
(i) Whether the activities carried by the Applicant's Head office located outside India and rendered to the Applicant will amount to supply as envisaged under Section 7 of the Central Goods and Service Tax Act, 2017 considering that the Applicant is not engaged in any business?

(ii)  Whether the activities carried by the Applicants Head office located outside India and rendered to the Applicant would be liable to GST in the hands of the Applicant considering that the Applicant is not engaged in any business?

(iii) Whether Applicant would be required to obtain registration in India under Section 24 of the Central Goods and Service Tax Act, 2017 with respect to activities carried out by the Applicant's Head office located outside India and rendered to the Applicant considering that the Applicant is not engaged in any business?
GST-ARA- 11/2019-20/B-50 Mumbai dated 20.08.2021 Aug-2021 Download "97(2)(e),(f) & (g) "
498 Maharashtra Sampada Caterers Proprietor Mrs.SampadaSantoshHedaoo
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 dated 20.08.2018 Aug-2021 Download "97 (2) (b) "
499 Tamil Nadu M/s. Mukesh & Associates
Whether the Pure services M/s Mukesh & Associates, by way of rendering Consulting Service for Programme Management and Accompanying Measures for implementation of Integrated Strom Water Drain for M1 & M2 components of  Kovalam Basin in the extended area of Greater Chennai Corporation supplied to the Superintending Engineer, Strom Water Drain Department, Greater Chennai Corporation, Chennai are exempted from payment of GST as per the S.No.3 of the Notification No.12/2017-Central Tax (Rate) dated 28.06.2017?
 
TN/34/ARA/2021 Dated 17.08.2021 Aug-2021 Download 97(2)(b)
500 Tamil Nadu THIRU NEELAKANTA REALTORS LIMITED LIABILITY
1.Whether paragraph 2A of Notification No. 03/2019-Central Tax (Rate) dated 29thMarch, 2019, is applicable to those agreements entered on or before 29th September 2019 with unregistered persons?

2. If the answer to question (1) is affirmative, whether Notification no 03/2019-Central Tax (Rate) dated 29th March, 2019 is applicable, when the actual cost of construction of services are known?

3. If the answer to the question (1) or (2) is negative, which valuation rule is applicable for identifying the value of supply for construction services rendered?

4. What will be the value of supply, in case, Applicant adopts Rule 30 of CGST Rule, 2017?

5. What will be the value of supply, in case, Applicant adopts Rule 31, instead of Rule 30 of CGST Rule, 2017 in terms of proviso to Rule 31 of CGST Rules?

6. Whether paragraph 2A of Notification no 03/2019-Central Tax (Rate) dated 29th March, 2019, is ultravires Section 15(5) of CGST Act, 2017 and hence is inapplicable until there is prescription of rules in terms of Section 15(5) read with Section 2(87) of CGST Act, 2017?
TN/33/ARA/2021 Dated 17.08.2021 Aug-2021 Download 97(2) (b)
501 Tamil Nadu ESMARIO MARINE PRIVATE LIMITED
1. Whether the supply of goods under HSN Code 8407 while principal supply is for fishing boats and vessels applying 5% GST rate is correct or not.

2. As per the earlier Advance Rulings issued in various states and circular issued from Ministry of Finance (Revenue Department) it clearly states that the GST liability for HSN 8408 is only 5% when it is supplied to fishing boats and vessels even though it is in higher taxable rate of 28% GST under the GST Schedule. Why it cannot adopt the same for HSN 8407 marine engines.

3. Goods of supply under HSN code 8409, 8483, 8902, 8487, 8501, 8502, 8415, 8418, 8413 which is also supplied to fishing boats and vessels mainly. Whether it can be adopted as per the circular.
TN/32/ARA/2021 Dated 17.08.2021 Aug-2021 Download 97(2) (a)
502 Gujarat M/s. Adama India Private Limited

CSR activities, as per Companies (CSR Policy) Rules, 2014 are those activities excluded from normal course of business of the applicant and therefore not eligible for ITC, as per Section 16(1) of the CGST Act.

GUJ/GAAR/R/44/2021 dated -11/08/2021 Aug-2021 Download 97(2) ( d )
503 Gujarat M/s. Kababhai Popatbhai Savalia (Shreeji Earth Movers)

GST rate on subject supply is 18% for services supplied by the sub-sub-contractor to sub-contractor M/s Radhe and supply merits entry at Heading 9954, Entry No 3(ii) of Notification No.11/2017-CT(R) dated 28-6-17.

GUJ/GAAR/R/43/2021 dated -11/08/2021 Aug-2021 Download 97(2) ( a ) ( e )
504 Gujarat M/s. Gujarat State Road Development Corporation

1. GSRDC is a Government Entity.
2. In addition to being a Government Entity, GSRDC shall also be a Government Authority, in such cases when it constructs
Municipal Roads/ bridges; Village Roads/bridges.

GUJ/GAAR/R/42/2021 dated -11/08/2021 Aug-2021 Download 97(2) (a), (b), (e) and (g)
505 Gujarat M/s. Willmart Enterprise ( Meenaben B Kukadia)

1. Ammonium Sulphate’ is classifiable at HSN 310221.
2. GST of 5% is leviable on Ammonium Sulphate supplied for direct use as fertilizers or used in the manufacturing of complex fertilizers for agricultural use (soil or crop fertilizers). 
3. GST of 18% is leviable on Ammonium Sulphate supply for other than fertilizer use.

GUJ/GAAR/R/41/2021 dated- 11/08/2021 Aug-2021 Download 97(2) (a) ( e )
506 Gujarat M/s. Petronet LNG Ltd.

Petronet’s activity of re-gasification of LNG owned by its GST registered customers amounts to rendering of service by way of Job Work and merits to be covered at  entry ‘id’ of Heading 9988 at Sl. No. 26 of Notification No. 11/2017-CT (rate) dated 28.06.2017, as amended, liable to CGST at 6% .

GUJ/GAAR/R/40/2021 dated - 11/08/2021 Aug-2021 Download 97(2) (a)(b)
507 Gujarat M/s. Adama India Private Limited
CSR activities, as per Companies (CSR Policy) Rules, 2014 are those activities excluded from normal course of business of the applicant and therefore not eligible for ITC, as per Section 16(1) of the CGST Act.
GUJ/GAAR/R/44/2021 dated -11/08/2021 Aug-2021 Download 97(2) ( d )
508 Gujarat M/s. Kababhai Popatbhai Savalia (Shreeji Earth Movers)
 
GST rate on subject supply is 18% for services supplied by the sub-sub-contractor to sub-contractor M/s Radhe and supply merits entry at Heading 9954, Entry No 3(ii) of Notification No.11/2017-CT(R) dated 28-6-17.
 
GUJ/GAAR/R/43/2021 dated -11/08/2021 Aug-2021 Download 97(2) ( a ) ( e )
509 Gujarat M/s. Gujarat State Road Development Corporation
 
1. GSRDC is a Government Entity.
2.  n addition to being a Government Entity, GSRDC shall also be a Government Authority, in such cases when it constructs
Municipal Roads/ bridges; Village Roads/bridges.
GUJ/GAAR/R/42/2021 dated -11/08/2021 Aug-2021 Download 97(2) (a), (b), (e) and (g)
510 Gujarat M/s. Willmart Enterprise ( Meenaben B Kukadia)
 
1.Ammonium Sulphate’ is classifiable at HSN 310221.
2.GST of 5% is leviable on Ammonium Sulphate supplied for direct use as fertilizers or used in the manufacturing of complex fertilizers for agricultural use (soil or crop fertilizers).
3.GST of 18% is leviable on Ammonium Sulphate supply for other than fertilizer use.
GUJ/GAAR/R/41/2021 dated- 11/08/2021 Aug-2021 Download 97(2) (a) ( e )
511 Gujarat M/s. Petronet LNG Ltd.
 
Petronet’s activity of re-gasification of LNG owned by its GST registered customers amounts to rendering of service by way of Job Work and merits to be covered at  entry ‘id’ of Heading 9988 at Sl. No. 26 of Notification No. 11/2017-CT (rate) dated 28.06.2017, as amended, liable to CGST at 6% .
 
GUJ/GAAR/R/40/2021 dated - 11/08/2021 Aug-2021 Download 97(2) (a)(b)
512 Tamil Nadu M/s Padmavathi Hospitality & Facilities Management Service
1. Whether services provided by Padmavathi Hospitality & Facilities Management Services (PHFMS) to DME are classifiable as a function entrusted to a Panchayat or a Municipality under the constitution? If not then can we conclude that no exemption is available to PHFMS?

2. Whether services provided by PHFMS to DME is exempted under Sl.No.3 of Notification 12/2017 Central Tax dated 28.06.2017 read along with amendment dated 25.01.2018?

3. Whether Services provided by PHFMS to DME including institutions of Government Hospitals and colleges are liable for GST or not? If yes, what is the rate of GST applicable to these services

4. Whether services rendered by PHFMS to DME can be classified as pure services or Composite Supplies?
TN/31/ARA/2021 Dated 10.08.2021 Aug-2021 Download 97(2) (a)
513 Tamil Nadu M/s. The Leprosy Mission Trust India
Whether services provided under vocational training courses recognized by National Council for Vocational Training ( NCVT) or State Council of Vocational Training (SCVT) is exempt either under Entry No. 66 of exemption list of Goods and Service Tax Act 2017 or under Educational Institution defined under Notification 12/2017 Central Tax (Rate)
TN/30/ARA/2021 Dated 10.08.2021 Aug-2021 Download 97(2)(b)
514 Maharashtra M/s. Rotary Club of Bombay Pier
1. Whether the amount collected as membership subscription and admission fees from members is liable to GST as supply of services?

2. 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- 29/2020-21/B-43 Mumbai dated 04.08.2021 Aug-2021 Download 97(2)(d),(e),(f) & (g)
515 Maharashtra M/s. Forest County Co Operative Housing Society Limited
1.  Applicability of GST on Repair and maintenance fund and sinking fund.

2. Whether or not exemption Limit of Rs.7500/- per member is applicable on above two  components of maintenance bill by the housing co-operative Society to members of  society.
GST-ARA- 65/2019-20/B- 42 Mumbai dated 04.08.2021 Aug-2021 Download 97(2)(b) & (e)
516 Gujarat Tata Motors Ltd. 1. ITC on GST paid on canteen facility is blocked credit under Section 17 (5)(b)(i) of CGST Act and inadmissible to applicant. 2. GST, at the hands on the applicant, is not leviable on the amount representing the employees portion of canteen charges, which is collected by the applicant and paid to the Canteen service provider. GUJ/GAAR/R/39/2021 dated 30.07.2021 Jul-2021 Download 97(2)(d) & (e)
517 Gujarat Romano Drugs Pvt. Ltd. What is rate of tax applicable to the Services by way of job work on Diphenylmethoxy'N' N- diethylaminethanol HCI (Job work of pharmaceutical Drugs) , undertaken by the supplier (applicant) as per CBIC issued clarification on Job work vide circular No.126/45/2019- GST dated 22.11.2019 i.e., whether the GST rate 18% or 12% is to be charged by the supplier? GUJ/GAAR/R/38/2021 dated 30.07.2021 Jul-2021 Download 97(2)(a)(b) & (e)
518 Gujarat The Varachha Co Op Bank Ltd. Whether the Applicant, having undertaken the Construction of their New Administrative Office, will be eligible for the ITC of following: (i) Central Air Conditioning Plant (Classified & Grouped under “Plant & Machinery”) (ii) New Locker Cabinet (Classified & Grouped under “Locker Cabinets”) (iii) Lift (Classified & Grouped under “Plant & Machinery”) (iv) Electrical Fittings, such as Cables, Switches, NCB and other Electrical Consumables Materials (Classified & Grouped under Separate Block namely ""Electrical Fittings"") (v) Roof Solar (Classified & Grouped under “Plant & Machinery”) (vi) Generator (Classified & Grouped under “Plant & Machinery”) (vii) Fire Safety Extinguishers (Classified & Grouped under “Plant & Machinery”) (viii) Architect Service Fees (Charged to Profit & Loss Account) ( ix) Interior Designing Fees (Charged to Profit & Loss Account). GUJ/GAAR/R/37/2021 dated 30.07.2021 Jul-2021 Download 97(2)(d)
519 Gujarat Maxpressure Systems LLP 1. Whether the service provided by the applicant is a zero Rated Supply or Normal Rated Supply under the GST Act? 2. If the services provided by applicant are Zero Rated Supplies then can the same be considered as Export of Services? GUJ/GAAR/R/36/2021 dated 30.07.2021 Jul-2021 Download 97(2)(a) & (e)
520 Gujarat Rajkot Nagarik Sahakari Bank Ltd. 1. whether the incentives received under “Atma Nirbhar Gujarat Sahay Yojna” dated 16.05.2020 declared by the Gujarat Govt. could be considered as subsidy and not chargeable to tax? 2. whether the incentive received under said scheme could be considered as supply of service under the provisions of Section 7 under CGST Act? 3. whether the incentive received under said scheme if considered as supply then would it be covered under Sub Section 2 of Section 7 of CGST Act? 4. whether the incentive received under said scheme could be considered as excluded from the value of taxable supply under clause (e) of GUJ/GAAR/R/35/2021 dated 30.07.2021 Jul-2021 Download 97(2)(e)
521 Gujarat Greenbrilliance Renewable Energy LLP 1. Whether subsidy should be reduced for arriving at Ex-factory value in order to collect the GST on goods supplied to the customer under the rooftop solar project? 2. If yes than whether we should claim refund for the excess amount of GST paid by us to the department? 3. If no then whether direction to this effect should be given to all other supplier for collection of GST on subsidy amount? GUJ/GAAR/R/34/2021 dated 30.07.2021 Jul-2021 Download 97(2)(e)
522 Gujarat