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 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
4 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)
5 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) "
6 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 )
7 Gujarat M/s. Talod Food Products Private Limited
 
 
withdrawal
 
GUJ/GAAR/ADM/2021/02 dated 30.06.2021 Dec-2021 Download #
8 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)
9 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) "
10 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)
11 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)
12 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)
13 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)
14 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)
15 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)
16 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)
17 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)
18 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)
19 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)
20 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)
21 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)
22 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)
23 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)
24 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)
25 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)
26 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)
27 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)
28 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)
29 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)
30 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)
31 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) "
32 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)
33 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) "
34 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)
35 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)
36 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 #
37 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)
38 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)
39 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)
40 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)
41 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)
42 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)
43 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)
44 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)
45 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)
46 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)
47 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)
48 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)
49 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)
50 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) "
51 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) "
52 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)
53 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)
54 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)
55 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)
56 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 )
57 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 )
58 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)
59 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)
60 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)
61 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)
62 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 )
63 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)
64 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)
65 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)
66 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)
67 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)
68 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)
69 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)
70 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) "
71 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) "
72 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)
73 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)
74 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)
75 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 )
76 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 )
77 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)
78 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 )
79 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)
80 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 )
81 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 )
82 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)
83 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 )
84 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)
85 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)
86 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)
87 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)
88 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)
89 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)
90 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)
91 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)
92 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)
93 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)
94 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)
95 Gujarat Wago private limited Input tax credit is not admissible on Air-conditioning and Cooling System and Ventilation System, as this is blocked credit falling under Section 17(5)(c) CGST Act. GUJ/GAAR/R/33/2021 dated 30.07.2021 Jul-2021 Download 97(2)(d)
96 Gujarat Kitchen Express Overseas Ltd. The products i.e. Gota Flour ii. Khaman Flour iii. Dalwada Flour iv. Dahiwada Flour v. Dhokla Flour vi. Idli Flour and vii. Dosa Flour are classifiable under HSN. 2106 90(Others) attracting 18% GST (9% CGST + 9% SGST) as per Sl. No. 23 of Schedule-III to the Notification No.01/2017-Central Tax (Rate) dated 28-6-2017. GUJ/GAAR/R/32/2021 dated 30.07.2021 Jul-2021 Download 97(2)(a) & (e)
97 Maharashtra J.M Livestock Private Limited 1. Whether receipt of prize money from horse race conducting entities in the event horse owned by the applicant wins the race would amount to 'supply under section 7 of the Central Goods and Service Tax Act, 2017 or not and consequently, liable to GST or not? 2. Whether the applicant is required to reverse the input tax credit availed on the GST paid on inputs? GST-ARA- 124/2019-20/B- 40 ,Mumbai, dated 30.07.2021 Jul-2021 Download 97(2)(b) & (e)
98 Maharashtra MAN Energy Solutions India Private Limited “Whether the marine diesel engine, and parts thereof illustrated in Exhibit D, supplied by the Applicant exclusively to ship building companies / shipyards or Indian Navy for use and application in ships, vessels, boats, floating structures etc. are to be classified under Sr. No. 252 of Notification No. 1/2017-Central Tax (Rate), dated 28-6-2017?” GST-ARA- 56/2019-20/B- 41 ,Mumbai, dated 30.07.2021 Jul-2021 Download 97(2)(b)
99 Maharashtra Nagpur Waste Water Management Pvt. Ltd. 1. Whether the “Tertiary Treated Water” supplied by the applicant to Maharashtra State Electricity Generating Co. Ltd. (MAHAGENCO) is taxable under the GST law? 2. If yes, what will be the rate of GST? GST-ARA- 65/2019-20/B-35 ,Mumbai, dated 27.07.2021 Jul-2021 Download 97(2)(a) & (b)
100 Gujarat Satvam Nutrifoods Limited Withdrawal GUJ/GAAR/ADM/2021/04 dated 19.07.2021 Jul-2021 Download 97(2)(a)
101 Gujarat Shalby Limited Advance Ruling No. GUJ/GAAR/R/11/202 dated 20-01-21 void ab-initio in terms of Section 104 of CGST Act. GUJ/GAAR/R/31/2021 dated 19.07.2021 Jul-2021 Download Section 104
102 Gujarat Sampoorna Dairy and Agrotech LLP. The goods are classified as Lassi at HSN 040390 and is exempt from GST. GUJ/GAAR/R/30/2021 dated 19.07.2021 Jul-2021 Download 97(2)(a) & (e)
103 Gujarat Ramdev Food Products Pvt.Ltd. (a) What is the applicable rate of tax under the GST Acts on supply of instant mix flours for gota, khaman, dalwada, dahiwada, idli, dhokla, dhosa, pizza, methi gota and handvo? (b) What is the applicable rate of tax under the GST Acts on supply of instant mix flour for gota/methi gota along with chutney powder/kadhi chutney powder? (c) What is the applicable rate of tax under the GST Acts on supply of khaman along with masala pack? GUJ/GAAR/R/29/2021 dated 19.07.2021 Jul-2021 Download 97(2)(a)
104 Gujarat Gajanand Foods pvt.ltd The Instant Mix Flours/Mix Flours of: (i)Gota (ii) DakorGota (iii) MethiGota (iv) Khaman (v) Dhokla (vi) Idli (vii) RavaIdli, (viii) Dosa (ix) Upma (x) Dahiwada (xi) Dalwada (xii) Menduvada (xiii) Handvo and (xiv) Khichu are classifiable under HSN. 2106 90(Others) attracting 18% GST (9% CGST + 9% SGST). GUJ/GAAR/R/28/2021 dated 19.07.2021 Jul-2021 Download 97(2)(a)
105 Gujarat Ahmedabad Janmarg Limited. 1. Whether AJL would be qualified as ‘Local Authority’ under the Central Goods and Services Tax Act, 2017? 2. Whether AJL is liable to pay GST on procurement of security services received from any person other than body corporate under reverse charge mechanism, considering the exemption granted in sl. no. 3 of Notification No. 12/2017 – Central Tax (Rate) or sl. no. 3 of Notification No.09/2017 – IGST (Rate)? 3. Whether AJL is required to pay GST on advertisement services or the service recipient of AJL is required pay GST under reverse charge mechanism considering Notification no. 13/2017-Central tax (Rate) dated 28-06-2017? 4. Whether AJL is required to be registered as a Deductor under GST as per the provision of Section 24 of the CGST Act? 5. If AJL does not qualify to be local authority under Central Goods and Services Tax Act, 2017 in Part A, can be it construed to be a government entity or a governmental authority? GUJ/GAAR/R/27/2021 dated 19.07.2021 Jul-2021 Download 97(2)(b) (e) & (f)
106 Maharashtra Sachar Gaming Private Limited 1. Whether the platform service of online gaming is to be classified as goods or services? 2. What is the value of supply of services of the platform provider? GST-ARA- 90/2019-20/B- 27 ,Mumbai, dated 13.07.2021 Jul-2021 Download 97(2) (a), (b), (c), (e) & (g)
107 Maharashtra Senor General Manager Ordnance Factory 1. Is audit by a Chartered Accountant or Cost Accountant under section 35(5) of the CGST Act, 2017 applicable to our organization for- a) The F.Y 2017-18? b) The F.Y 2018-19 & succeeding financial years 2. Whether the exemption to a 'defence formation’ for preparation and generation of E-way bills is applicable to Ordnance factories & other Central Government & Public Sector Undertakings (PSU's) that function under the Ministry of Defence, Government of India? 3. Whether exemption on payment of GST on transport of 'military or defence equipments' through a goods transport agency applicable to goods transported by our organization? 4. Whether availing of eligible Input Tax Credit on inputs & input services relating to the main business activity of manufacturing is allowed against GST liability on renting of immovable property (which is an ancillary business activity)? 5. Whether Input Tax Credit is allowable in respect of food and beverages consumed in industrial canteen? 6. Whether Input Tax Credit is allowable in respect of manpower services hired for industrial canteen and LPG cylinders refilled for use in industrial canteen? 7. Whether Input Tax Credit is allowable in respect of medicines purchased in factory hospital and other inputs and input services used in factory hospital? GST-ARA- 58/2019-20/B- 28 ,Mumbai, dated 13.07.2021 Jul-2021 Download 97(2) (a),(b)(c) & (d)
108 Maharashtra Arco Electro Technologies Pvt. Ltd. Railway parts such as Brush Holder Assembly and parts, Lead Wires for locomotives and Insulating Rods Locomotives manufactured as per the specification and drawings of Indian Railways. These should be classified under HSN Heading 8503, 8544 and 8547 @18% or under HSN Heading 8607 @ 12%? GST-ARA- 61/2020-21/B- 31 ,Mumbai, dated 13.07.2021 Jul-2021 Download 97(2)(a) & (b)
109 Maharashtra Maharashtra State Dental Council 1. Whether online tendering to be considered as Supply of Goods or Supply of Service? 2. Whether offline tendering to be considered as Supply of Goods or Supply of Services. 3. Under which tariff head the Online Tendering should get taxed. 4. Under which tariff head the Offline Tendering should get taxed. 5. If tendering is service then whether it will be considered as administrative services or specific Service. 6. Whether the activities conducted by the Maharashtra State Dental Council are the ""Registration Activities and their related activities laid down in the Act"" exempted under the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 as amended and consequently, the receipt of the Registering Fees paid under Rule 73 of the Bombay Dentists Rules, 1951 by the Prospective Dental Practitioners to the Council is exempted from the levy of Goods and Services tax. GST-ARA- 125/2019-20/B-30 ,Mumbai, dated 13.07.2021 Jul-2021 Download 97(2)(a)(b) & (g)
110 Maharashtra Emerald Court Co-operative Housing Society Limited Determination of the liability to pay GST on Maintenance charges GST-ARA- 113/2019-20/B-29 ,Mumbai, dated 13.07.2021 Jul-2021 Download 97(2) (e)
111 Uttar Pradesh M/s Sangal paper Limited
Q1. When GST has been paid on the Freight in the case of indigenous Supplies, whether the Supplier  is required to pay again GST on the freight under RCM.

Ans- In the term of Notification No.13/2017-Central Tax (Rate) dated 28.06.2017 (as amended)  The Applicant is liable to pay GST under reverse Charge mechanism, on the Freight paid.

Q2. When the GST has been paid on the ocean freight in the case of imports on the CIF value and the of the ocean freight is included in the value of the Imported goods, whether any further GST liability is there under RCM.

Ans- The application is liable to pay IGST on Transportation of goods by vessels under Notification No. 10/ 2017 –Integrated Tax (Rate) dated 28.06.2017 as amended.
UP_AAR_63 dated 10.07.2021 Jul-2021 Download 97(2)(e)
112 Gujarat Hilti Manufacturing India Pvt.Ltd. (i) Whether the services provided by the applicant to the entities located outside India is covered under Section 13(2) of the Integrated Goods and Services Tax Act, 2017? (ii) Whether the services provided by the applicant is liable to Central Goods and Service Tax and State Goods and Service Tax or Integrated Goods and Services Tax or is it eligible to be treated as a ‘zero rated supply’ under Section 16 of the Integrated Goods and Services Tax Act, 2017? GUJ/GAAR/R/26/2021 dated 09.07.2021 Jul-2021 Download 97(2)(e) & (g)
113 Gujarat Adarsh Plant Protected Ltd Seed dressing, coating and treating drum” machine is classified at HSN 84368090 tariff item and liable to GST at 12% [6% CGST+6% SGST]. GUJ/GAAR/R/25/2021 dated 09.07.2021 Jul-2021 Download "97(2)(a)(b) & (e) "
114 Gujarat Tirupati Construction Q. Whether the activity of composite supply of work contract service by way of development and construction of sports complex at Maninagar, Ahmedabad for the Ahmedabad Urban Development Authority, and as detailed in the tender document merit classification at Sr. No. 3(vi)(a) of Notification No. 11/2017-CT (Rate) dated 28.06.2017 ( hereinafter referred to as said NT) ? GUJ/GAAR/R/24/2021 dated 09.07.2021 Jul-2021 Download "97(2)(a) "
115 Gujarat Dishman Carbogen Amcis Ltd. Q. applicability of IGST on the Ocean Freight services provided by a person located in a non-taxable territory by way of transportation of goods by a vessel from a place outside India upto the custom station of clearance in India? GUJ/GAAR/R/23/2021 dated 09.07.2021 Jul-2021 Download 97(2)(b)
116 Gujarat Dishman Carbogen Amcis Ltd. Whether it is required by the applicant to charge GST on the amount collected from the employees towards canteen charges? GUJ/GAAR/R/22/2021 dated 09.07.2021 Jul-2021 Download 97(2)(e)
117 Gujarat Global Gruh Udyog Q.What will be the classification of the goods intended to be produced such as Puripapad and Unfried papad? GUJ/GAAR/R/21/2021 dated 08.07.2021 Jul-2021 Download 97(2)(a)
118 Uttar Pradesh M/S JAYESH A DALAL

In view of the above discussion, we hold that the services rendered by the  Appellant to the State Urban Development Agency,Uttar Pradesh (SUDA), and For PMAY, are in relation to functions entrusted to Municipalities under Article 243W and to Panchayats under Article 243W of the Constitutionof India and such services would Qualify as pure Service (excluding works contract service or other composite supplies involving supply of any goods).
 

UP_AAAR_17_2021 dated _02.07.2021 Jul-2021 Download #
119 Gujarat M/s. Talod Food Products Private Limited Withdrawn GUJ/GAAR/ADM/2021/02 dated 30.06.2021 Jun-2021 Download -
120 Gujarat M/s. Vadilal Industries Ltd 1. ‘Paratha’ merits classification at HSN 21069099. 2. ‘Paratha’ are covered at I. Entry No.453 of Schedule-III of Notification No.01/2017-Central Tax(Rate) dated 28-6-17 for the period from 1-7-17 to 14-11-17 and liable to GST at the rate of 18%(9% SGST + 9% CGST) and ii Entry No.23 of Schedule-III of Notification No.01/2017-Central Tax(Rate) dated 28-6-17(as amended by Notification No.41/2017-Central Tax(Rate) dated 14-11-17) with effect from 15-II. 11-17 and liable to GST at the rate of 18%(9% SGST + 9% CGST). GUJ/GAAR/R/20/2021 dated 30.06.2021 Jun-2021 Download 97(2)(a) & (b)
121 Gujarat M/s. Tirupati Construction Whether the activity of composite supply of works contract service by way of construction of fish market for the Panchayat(Road and Building) Division, Valsad District Panchayat merits classification at Serial Number 3(vi)(a) of Notification No.11/2017-Central Tax(Rate) dated 28-6-17(hereinafter referred to as said NT)?” Ans. The subject Supply is eligible for 12% GST (6% CGST; 6% SGST) vide Serial Number 3(vi) (a) of said NT (as amended from time to time). GUJ/GAAR/R/19/2021 dated 30.06.2021 Jun-2021 Download 97(2)(a)
122 Gujarat M/s. Ahmedraza Abdulwahid Munshi ( Nadim Scrap ) 1. Can Composition Dealer purchase Scrap/Used vehicles from Unregistered Dealers? RCM on these purchases applicable or not? 2. Any RCM exemption limit amount for purchase of Scrap and Used vehicles from unregistered dealers? GUJ/GAAR/R/18/2021 dated 30.06.2021 Jun-2021 Download 97(2) (a) (b) (e) & (g)
123 Gujarat M/s. Tripcon Engineering Pvt Ltd Sprocket is classified under HSN 848390 tariff subheading GUJ/GAAR/R/17/2021 dated 30.06.2021 Jun-2021 Download 97(2) (a) (e) & (g)
124 Gujarat M/s. Kanayalal Pahilajrai Balwani (Siddharth Foods) Whether or not there is requirement for reversal of input tax credit on goods used as raw material in manufacturing of expired cakes & pastries that were kept in display for use in course or furtherance of business. GUJ/GAAR/R/16/2021 dated 30.06.2021 Jun-2021 Download 97(2) (d)
125 Uttar Pradesh M/s. ADITHYA AUTOMOTIVE APPLICATION PVT LTD
Q-1 Whether the Body Building Activity on the Chasis provided by the principal would Amount to manufacturing Services Attracting 18% of GST ?

Ans-1 No.

Q-2 Whether Clarification of CBIC vide para No. 12.3 of Circular No. 52/26/2018 GST dated 09.08.2018 Clarifying 18% rate of GST in respect of building of Body of buses would also Apply in the Case of Applicant ?

Ans-2 No.
UP_AAR_82 dated 30.06.2021 Jun-2021 Download 97(2)(a), (b)&(g)
126 Uttar Pradesh M/s. ARINEM CONSULTANCY SERVICES PVT Ltd
Q-1 We hold that 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.

Ans-1 Such services would Qualify as Pure Service (excluding works Contract Service or other Composite  Supplies involving Supply  of any Goods)” and accordingly exempt from the payment of GST duty Covered in SI. No 3 of Notification No. 12/ 2017 Central Tax (RATE) , DATED 28th June , 2017 issued under Central Goods  and Services  Tax Act, 2017 (CGST / Act), And  Corresponding Notification issued under Uttar Pradesh Goods and Services Tax Act, 2017 (UPGST Act).
UP_AAR_81 dated 30.06.2021 Jun-2021 Download "97(2)(b) "
127 Gujarat M/s. Perstorp Industries India Pvt Ltd. Withdrawn GUJ/GAAR/ADM/2021/03 Jun-2021 Download Nil
128 Gujarat M/s. Perstorp Industries India Pvt Ltd.
 
 
withdrawal
 
GUJ/GAAR/ADM/2021/03 dated 30.06.2021 Jun-2021 Download #
129 Tamil Nadu M/s NEW TIRUPUR AREA DEVELOPMENT CORPORATION LIMITED

1.The reference made by the AAR on the divergent views as well as the ruling sought by the appellant, is answered as aflirmative with regard to exemption available to the supply of potable water made by
the appellant under notfn. No.2/2O17-CT (R) ibid.
2. The subject appeal is disposed of as all the questions raised by the appellant are answered as per AAR's ruling.

"TN/AAAR/17 & 18 /2021(AR) DATED 30.06.2021 " Jun-2021 Download #
130 Tamil Nadu M/s BRITAANIA INDUSTRIES LIMITED

Advance Ruling Pronounced by AAR upheld.  Appeal Dismissed

"TN/AAAR/16/2021(AR) DATED 30.06.2021 " Jun-2021 Download #
131 Tamil Nadu ARAVIND DRILLERS

Advance Ruling Pronounced by AAR upheld.  Appeal Dismissed

"TN/AAAR/15/2021(AR) DATED 30.06.2021 " Jun-2021 Download #
132 Tamil Nadu VALLALAR BOREWELLS

Advance Ruling Pronounced by AAR upheld. Appeal Dismissed

TN/AAAR/14/2021(AR) DATED 30.06.2021 Jun-2021 Download #
133 Tamil Nadu SI AIR SPRINGS PRIVATE LIMITED

Advance Ruling Pronounced by AAR upheld.  Appeal Dismissed

"TN/AAAR/13/2021(AR) DATED 29.06.2021 " Jun-2021 Download #
134 Uttar Pradesh M/s. TIANYIN WORLDTECH INDIA PVT LTD
Q-1 The Applicant has approached the  authority of Advance ruling to determine the admissibility of input Tax Credit of Tax paid on cost  proposed to be incurred in relation to Activity mentioned ?

Ans-1 The input Tax Credit of Tax paid on cost Proposed to be incurred in relation to Activity mentioned is not Admissible
UP_AAR_80 dated 28.06.2021 Jun-2021 Download "97(2)(a) "
135 Uttar Pradesh M/S Prag Polymers

The classification of the “Switch Board Cabinet”, manufactured as per the specific design and layout provided  by the Railways and supplied to the Indian Railways  only and no- Where else, falls under Chapter Heading 8607 of the  Customs Tariff  Act, 1975.
 

"UP_AAAR_16/2021 dated _28.06.2021 " Jun-2021 Download #
136 Maharashtra M/s. Schreiber Dynamix Dairies Private Limited 1. Whether such manufacture and supply of Flavoured Milk in Tetrapack are classifiable under Chapter 4 more specifically under HSN 0402 99 90 taxable at 5 % as per as per Serial No.8 of Notification No.1/2017 - C T (rate) dated 28.06.2017 as amended read with the parallel notification in State GST or under 2202 99 30 2. Also as to whether “the job charges” would also attract 5 % under SAC Code 998815, for the job work activity of conversion of raw material (raw milk with or without tetrapack material supplied by Principal for such conversion and by using applicant utilities and consumables) in to flavoured milk (put in Tetra pack (at times used by applicant), falling under SAC Code 998815, as per Serial No.26 (i) (f) of Notification No.11/2017 CT (rate) dated 28.06.2017 as amended read with the parallel notification issued in State GST. GST-ARA- 121/2019-20/B- 24 ,Mumbai, dated 22.06.2021 Jun-2021 Download 97(2)(a)(b) & (e)
137 Maharashtra M/s. B P Sangle Constructions Pvt. Ltd. Prior to appointed date, the applicant was also registered under service tax as well as VAT. National Highway Authority of India (NHAI in short) invited proposals for development, maintenance and management of National Highway NO. 3 from 380 km to 440 km of NH No. 03. Finally the tender was awarded to the applicant for construction of said road vide NHAI letter dt. 01.05.2017. Activity to construct public road was exempted for service tax vide N No. 25/2012-ST dt 20.06.2012 When contract was awarded on VAT was payable @5% under composition scheme of VAT. The Contract price was including of VAT. Thus, on a contract price of Rs. 65,90,98,099.67/-, payable VAT tax was Rs. 3,13,85,623.23/- considering taxable value as Rs. 62,77,12,475.88 Crucial fact is that entire construction of road was started after 01.07.2017 i.e. during GST regime. In above scenario, what will be transaction value u/s 15 of the Act on which GST be charged to NHAI? Rs. 62, 7712, 475/- or 65, 90, 98,099.67/-? GST-ARA- 45/2020-21/B- 23 ,Mumbai, dated 22.06.2021 Jun-2021 Download 97(2)(c)
138 Maharashtra M/s. Rotary Club of Bombay Hanging Garden 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 & catering services for holding members meetings & various events? GST-ARA- 05/2020-21/B- 22 ,Mumbai, dated 22.06.2021 Jun-2021 Download 97(2)(d)(e) & (g)
139 Maharashtra M/s. Rotary Club of Bombay Bayview Whether the amount collected as membership subscription and admission fees from members is liable to GST as supply of services? GST-ARA- 03/2020-21/B- 21 ,Mumbai, dated 22.06.2021 Jun-2021 Download 97(2)(e)(f) & (g)
140 Maharashtra M/s. Rotary Club of Bombay Central 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- 11/2020-21/B- 20 ,Mumbai, dated 22.06.2021 Jun-2021 Download 97(2)(d)(e)(f) & (g)
141 Maharashtra M/s. Rotary Club of Bombay Worli 1. Whether the amount collected as membership subscription and admission fees from members is consider as supply and therefore whether the Club is liable to get registered under GST Law? 2. If the Club is liable to get registered is he liable to discharged GST as supply of services on the same? 3. 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- 01/2020-21/B- 19 ,Mumbai, dated 22.06.2021 Jun-2021 Download 97(2)(d)(e)(f) & (g)
142 Maharashtra M/s. Rotary Club of Bombay Mid Town 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- 02/2020-21/B- 18 ,Mumbai, dated 22.06.2021 Jun-2021 Download 97(2)(d)(e)(f) & (g)
143 Maharashtra M/s. Naresh Shankar Billa 1. Classification of Beverage Whitener (HSN – 21069099 or HSN – 04021090) 2. Tax rate applicable to Beverage Whitener GST-ARA- 111/2019-20/B- 17 ,Mumbai, dated 22.06.2021 Jun-2021 Download 97(2) (a) & (d)
144 Maharashtra M/s. Schreiber Dynamix Dairies Private Limited
 
 
1. Whether such manufacture and supply of Flavoured Milk in Tetrapack are  classifiable under Chapter 4 more specifically under HSN 0402 99 90 taxable at 5 %  as per as per Serial No.8 of Notification No.1/2017 - C T (rate) dated 28.06.2017 as  amended read with the parallel notification in State GST or under 2202 99 30

2. Also as to whether “the job charges” would also attract 5 % under SAC Code  998815, for the job work activity of conversion of raw material (raw milk with or  without tetrapack material supplied by Principal for such conversion and by  using  applicant utilities and consumables) in to flavoured milk (put in Tetra pack  (at  times used by applicant), falling under SAC Code 998815, as per Serial No.26 (i) (f)  of Notification No.11/2017 CT (rate) dated 28.06.2017 as amended read with the  parallel notification issued in State GST.
GST-ARA- 121/2019-20/B- 24 ,Mumbai, dated 22.06.2021 Jun-2021 Download 97(2)(a)(b) & (e)
145 Maharashtra M/s. Schreiber Dynamix Dairies Private Limited
 
 
1. Whether such manufacture and supply of Flavoured Milk in Tetrapack are  classifiable under Chapter 4 more specifically under HSN 0402 99 90 taxable at 5 %  as per as per Serial No.8 of Notification No.1/2017 - C T (rate) dated 28.06.2017 as  amended read with the parallel notification in State GST or under 2202 99 30

2. Also as to whether “the job charges” would also attract 5 % under SAC Code  998815, for the job work activity of conversion of raw material (raw milk with or  without tetrapack material supplied by Principal for such conversion and by  using  applicant utilities and consumables) in to flavoured milk (put in Tetra pack  (at  times used by applicant), falling under SAC Code 998815, as per Serial No.26 (i) (f)  of Notification No.11/2017 CT (rate) dated 28.06.2017 as amended read with the  parallel notification issued in State GST.
GST-ARA- 121/2019-20/B- 24 ,Mumbai, dated 22.06.2021 Jun-2021 Download 97(2)(a)(b) & (e)
146 Maharashtra M/s. B P Sangle Constructions Pvt. Ltd.
 
 
Prior to appointed date, the applicant was also registered under service tax as well as VAT.  National Highway Authority of India (NHAI in short) invited proposals for development, maintenance and management of National Highway NO. 3 from 380 km to 440 km of NH No. 03. Finally the tender was awarded to the applicant for construction of said road vide NHAI letter dt. 01.05.2017. Activity to construct public road was exempted for service tax vide N No. 25/2012-ST dt 20.06.2012 When contract was awarded on VAT was payable @5% under composition scheme of VAT.  The Contract price was including of VAT.  Thus, on a contract price of Rs. 65,90,98,099.67/-, payable VAT tax was Rs. 3,13,85,623.23/- considering taxable value as Rs. 62,77,12,475.88 Crucial fact is that entire construction of road was started after 01.07.2017 i.e. during GST regime.  In above scenario, what will be transaction value u/s 15 of the Act on which GST be charged to NHAI? Rs. 62, 7712, 475/- or 65, 90, 98,099.67/-?
GST-ARA- 45/2020-21/B- 23 ,Mumbai, dated 22.06.2021 Jun-2021 Download 97(2)(c)
147 Maharashtra M/s. Rotary Club of Bombay Hanging Garden
 
 
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 & catering services for holding members meetings & various events?
GST-ARA- 05/2020-21/B- 22 ,Mumbai, dated 22.06.2021 Jun-2021 Download 97(2)(d)(e) & (g)
148 Maharashtra M/s. Rotary Club of Bombay Bayview
 
 
Whether the amount collected as membership subscription and admission fees from members is liable to GST as supply of services?
 
GST-ARA- 03/2020-21/B- 21 ,Mumbai, dated 22.06.2021 Jun-2021 Download 97(2)(e)(f) & (g)
149 Maharashtra M/s. Rotary Club of Bombay Central
 
 
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- 11/2020-21/B- 20 ,Mumbai, dated 22.06.2021 Jun-2021 Download 97(2)(d)(e)(f) & (g)
150 Maharashtra M/s. Rotary Club of Bombay Worli
 
 
1. Whether the amount collected as membership subscription and admission fees from members is consider as supply and therefore whether the Club is liable to get registered under GST Law?

2. If the Club is liable to get registered is he liable to discharged GST as supply of services on the same?

3. 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- 01/2020-21/B- 19 ,Mumbai, dated 22.06.2021 Jun-2021 Download 97(2)(d)(e)(f) & (g)
151 Maharashtra M/s. Rotary Club of Bombay Mid Town
 
 
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- 02/2020-21/B- 18 ,Mumbai, dated 22.06.2021 Jun-2021 Download 97(2)(d)(e)(f) & (g)
152 Maharashtra M/s. Naresh Shankar Billa
 
 
1. Classification of Beverage Whitener (HSN – 21069099 or HSN – 04021090)

2. Tax rate applicable to Beverage Whitener
GST-ARA- 111/2019-20/B- 17 ,Mumbai, dated 22.06.2021 Jun-2021 Download 97(2) (a) & (d)
153 Andhra Pradesh Saddles International Automotive & Aviation Interiors Private Limited Whether the product namely ‘Car Seat Covers’ merits classification under HSN 9401? If not, what is the correct classification applicable to ‘Car Seat Covers’? Is Sl.No.435A of Schedule IV of the Notification No 1/2017-Central Tax (Rate) dt: 28.06.2017 applicable to ‘Car Seat Covers’? If not, what is the applicable entry under the said Notification? AAR No. 15 /AP/GST/2021 dated: 21.06.2021 Jun-2021 Download 97(2) b
154 Uttar Pradesh M/S CONCORD CONTROL SYSTEM PRIVATE LIMITED

The classification of the “Bellow Ducts” manufactured as per the specific design and layout provided by the Railways and supplied to the Indian Railways only and no-where else, falls under Chapter heading 8607 of the Customs Tariff Act, 1975.

"UP_AAAR_15/2021 dated _20.06.2021 " Jun-2021 Download #
155 Tamil Nadu Kasipalayam Common Effluent Treatment Plant Private Limited 1. Whether the classification of the supply of outputs as sale of goods is correct. 2. Whether classification of water sold as Water (other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water solid in sealed container) under Heading 2201 is correct. 3. Whether classification of effluent purchased from dyeing as Other wastes from chemical or allied industries (3825 69 00) is correct. 4. Whether the method of arriving value for effluent using the net realization price method is correct as there are no comparable products and cost cannot be worked out. TN/23/AAR/2021 dated 18.06.2021 Jun-2021 Download 97(2)(a)
156 Tamil Nadu Krishna Bhavan Foods & Sweets Clarification on the GST rate on their products and the HSN code TN/24/AAR/2021 dated 18.06.2021 Jun-2021 Download 97(2)(a)
157 Tamil Nadu National Institute of Technology, Tiruchirappalli. Whether National Institute of Technology, Tiruchirappalli (NITT) is a Government Entity under GST Law. 2.If the answer to question is in the affirmative, whether a. The applicant is liable to deduct tax at source (TDS) under Section 51 of the CGST Act, 2017. b. Whether the applicant is required to discharge Liability on reverse charge basis on supply of services as per Section 9(3) and 9(4) of the CGST Act, 2017. 3. Whether the entry provided under A. Sl.No3, 3A of Notification 12/2017 is applicable to them. B. Composite supply of works contract provided to the applicant is covered by Sl.No.3(vi) of Notification 11/2017 dated 28.06.2017. TN/22/AAR/2021 dated 18.06.2021 Jun-2021 Download 97(2)(b)
158 Tamil Nadu Tamil Nadu Labour Welfare Board 1. Applicability of GST registration to Tamil Nadu Labour Welfare Board 2. Applicability of GST towards the rental income received by the board from Government and business entities. 3. Applicability of Reverse Charge Mechanism for the rent on immovable properties received by the board from Government and business entities TN/21/AAR/2021 dated 18.06.2021 Jun-2021 Download 97(2)(e)
159 Tamil Nadu Indian Institute of Management, Tiruchirapalli. 1. Whether Indian Institute of Management, Tiruchirappalli(IIM) is a Government Entity under GST Law. 2. If the answer to question is in the affirmative, whether 2.1 The applicant is liable to deduct tax at source (TDS) under Section 51 of the CGST Act, 2017. 2.2 Whether the applicant is required to discharge Liability on reverse charge basis on supply of services as per Section 9(3) and 9(4) of the CGST Act, 2017. 2.3.Whether the entry provided as under is applicable A) Serial No.3/3A of Notification 12/2017 is available to IIMT. B) Composite supply of works contract provided to the applicant is covered by Serial No.3 (vi) of Notification 11/2017 dated 28th June 2017. TN/20/AAR/2021 dated 18.06.2021 Jun-2021 Download 97(2)(b)
160 Tamil Nadu KLF Nirmal Industries Private Limited 1. Whether the company is eligible to take input tax credit as inputs/capital goods or input services of the items used in Design, Engineering, Supply, Execution (EPC)of 265KW Roof top Grid Solar PV Power Plant as per MNRE & IEC Standards 2. Whether the company is eligible to take input tax credit for inputs and services for running the solar plant. TN/19/AAR/2021 dated 18.06.2021 Jun-2021 Download 97(2)(d)
161 Maharashtra M/s. Thermo Fisher Scientific India Pvt. Ltd. Whether the Applicant is correct in charging 2.5% CGST and SGST respectively or 5% IGST, as applicable, by applying Notification No.45/2017-Central Tax (Rate), Notification No. 45/2017 –State Tax (Rate) and Notification No. 47/2017-Integrated Tax (Rate) all dated 14.11.2017 on the scientific and technical instruments/ equipment supplied to public funded research institutions, research institutions, universities, Indian Institute Of Technology, departments and laboratories of the Central and State Government, basis the certificates appended herewith ? GST-ARA- 45/2019-20/B- 15 ,Mumbai, dated 14.06.2021 Jun-2021 Download 97(2) (b)
162 Maharashtra M/s. M P Enterprises & Associates Limited 1. Whether the service of operating mini AC buses by the applicant for B.E.S.T (Brihan Mumbai Electricity Supply Transport Undertaking) would be exempt from payment of GST under Tariff Heading 9966 i.e. ‘services by way of giving on hire to a state transport undertaking, a motor vehicle meant to carry more than twelve passengers’ in terms of Notification No.12/2017-CT(R) dated 28.06.2017 or not? 2. Whether the service of operating mini AC buses by the applicant for BEST would be subject to GST @12% under Tariff Heading 9966 i.e. ‘renting of any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient’ inserted by way of Notification No.31/2017 dated 13.10.2017? (Amended Notification No.11/2017-CT(R) dated 28.06.2017). 3. Whether the service of operating mini AC buses by the applicant for BEST would be subject to GST @18% under Tariff Heading 9966 i.e. ‘rental service of transport vehicles with or without operators’ under Notification No.11/2017-CT(R) dated 28.06.2017? GST-ARA- 37/2020-21/B- 16 ,Mumbai Jun-2021 Download 97(2) (a) (b)
163 Maharashtra M/s. M P Enterprises & Associates Limited
 
 
1. Whether the service of operating mini AC buses by the applicant for B.E.S.T (Brihan Mumbai Electricity Supply Transport Undertaking) would be exempt from payment of GST under Tariff Heading 9966 i.e. ‘services by way of giving on hire to a state transport undertaking, a motor vehicle meant to carry more than twelve passengers’ in terms of Notification No.12/2017-CT(R) dated 28.06.2017 or not?

2. Whether the service of operating mini AC buses by the applicant for BEST would be subject to GST @12% under Tariff Heading 9966 i.e. ‘renting of any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient’ inserted by way of Notification No.31/2017 dated 13.10.2017? (Amended Notification No.11/2017-CT(R) dated 28.06.2017).

3. Whether the service of operating mini AC buses by the applicant for BEST would be subject to GST @18% under Tariff Heading 9966 i.e. ‘rental service of transport vehicles with or without operators’ under Notification No.11/2017-CT(R) dated 28.06.2017?
GST-ARA- 37/2020-21/B- 16 ,Mumbai, dated 14.06.2021 Jun-2021 Download 97(2) (a) (b)
164 Maharashtra M/s. Thermo Fisher Scientific India Pvt. Ltd.
 
 
Whether the Applicant is correct in charging 2.5% CGST and SGST respectively or 5% IGST, as applicable, by applying Notification No.45/2017-Central Tax (Rate), Notification No. 45/2017 –State Tax (Rate) and Notification No. 47/2017-Integrated Tax (Rate) all dated 14.11.2017 on the scientific and technical instruments/ equipment supplied to public funded research institutions, research institutions, universities, Indian Institute Of Technology, departments and laboratories of the Central and State Government, basis the certificates appended herewith ?
 
GST-ARA- 45/2019-20/B- 15 ,Mumbai, dated 14.06.2021 Jun-2021 Download 97(2) (b)
165 Kerala Confederation of Real Estate Developers Association of India (CREDAI),Kerala Chapter Prior to 08/11/2019 what would be the date of completion of an apartment constructed within the State of Kerala for the purpose of determining whether the transaction of sale of apartment would be treated as supply attracting GST liability? Post 08/11/2019 what would be the date of completion of an apartment constructed within the State of Kerala for the purpose of determining whether the transaction of sale of apartment would be treated as supply attracting GST liability? KER/127/2021 dated 31.05.2021 May-2021 Download 97(2)(c)
166 Kerala Uralungal Labour Contract Co¬op Society Ltd Whether the educational courses which are conducted in Indian Institute of Infrastructure and Construction fall under taxable service or not? KER/126/2021 dated 31.05.2021 May-2021 Download 97(2)(e)
167 Kerala Kerala Books and Publications Society Whether the following comes under the ambit of scope of 'supply' under GST ? i)printing text books for supply by the State Government to its allied educational institutions ii)printing of Lottery tickets for vending by the State Government to the general public. iii)printing of stationery items like calendars, Diaries etc for supply by the State Government to its offices and other institutions. If so whether they are eligible to avail the exemption from levy of GST. Whether they are liable to be registered under GST, if their activity does not fall within the ambit of 'supply' .Whether they or their customers are required to deduct TDS, if their activity does not fall within the ambit of supply or is exempted from tax liability under GST KER/125/2021 dated 31.05.2021 May-2021 Download 97(2)(e)
168 Kerala The Travancore Mats & Matting Co. Whether a Debit Note can be raised by a taxable person of the CGST Act,2017 for difference in tax charged on tax invoice arising on account of objections raised by the proper officer that the rate of tax charged on tax invoice is lower than the applicable rate though not accepted by the taxable person and declare the details of such Debit Note in the return for the month during which such Debit Note is issued and pay/ discharge the tax liability in such manner as may be prescribed. Whether the Travancore Mats and Matting Co. (Bhavani Branch) can raise Debit Note and declare the details of the Debit Note in the return for the month during which such Debit Note is issued and pay/discharge tax liability. Whether The Travancore Mats and Matting Co.(Head Office) is entitled to take input tax credit in respect of Debit Note raised, declared in the tax return, tax liability paid /discharged in the manner prescribed by Bhavani Branch KER/124/2021 dated 31.05.2021 May-2021 Download 97(2)(e)
169 Kerala Shri. Kottoor Mathew Jose Mathew, M/s Jose Mathew and Co. Is there any further tax liability to the applicant on the discount received through credit notes issued by the M/s Hindusthan Unilever Ltd(First Supplier).Whether the essence of the advance ruling given by the Hon'ble Kerala Authority for Advance Ruling in M/s Santhosh Distributors is applicable to the applicant. What are the consequences of transactions if the applicant treats the credit notes issued by the first supplier as commercial credit notes. As per Section15(3) of the CGST Act, the value of taxable supply does not include discount. In this case value taken by the applicant is the invoice value prior to the discount. Is there any error in such procedure. What are the steps to be taken by the applicant to rectify errors if any error has occurred in the monthly submission of GST return. Is there any provision in the GST laws to issue notices to applicant alleging mismatch between the tax payment in Form 3B under CGST RULES and the GSTR 2A of the applicant with respect to discount and what are the steps to be taken by the applicant to safeguard applicant's interest in compliance with the provisions of GST law KER/123/2021 dated 31.05.2021 May-2021 Download 97(2)(e)
170 Kerala Aswath Manoharan Banana Chips are classifiable under Customs Tariff Heading 2008.19.40 and is liable to GST at the rate of 12% [6% ­ CGST + 6% ­ SGST] . Jackfruit Chips are classifiable under Customs Tariff Heading 2008.19.40 and is liable to GST at the rate of 12% [6% ­ CGST + 6% ­ SGST]. Tapioca Chips are classifiable under Customs Tariff Heading 2008.19.40 and is liable to GST at the rate of 12% [6% ­ CGST + 6% ­ SGST]. Jaggery Coated Banana Chips [Sarkaraupperi] are classifiable under Customs Tariff Heading 2008.19.40 and is liable to GST at the rate of 12% [6% ­ CGST + 6% ­ SGST]. KER/120/2021 dated 30.05.2021 May-2021 Download 97(2)(b)
171 Kerala VKL Builders India Private Limited The provisions of Para 2 of Notification No. 11/2017 Central Tax (Rate) dated 28.06.2017 will apply for determining the taxable value of the services rendered for the period from 01.07.2017 and accordingly one­ third of the total amount charged for the supply shall be deemed to be the value of land or undivided share of land involved in the supply. KER/119/2021 dated 30.05.2021 May-2021 Download 97(2)(b)
172 Kerala Malankara Orthodox Syrian Church Medical Mission Hospital Whether GST is leviable on the value of supply of medicines, implants and other supplies issued to patients during the course of treatment KER/118/2021 dated 30.05.2021 May-2021 Download 97(2)(e)
173 Kerala Dharmic Living Private Limited 1. The applicant is liable to pay GST at the rate of 1.5% [0.75% - CGST + 0.75%- SGST] in respect of the services of construction of affordable residential apartments as per entry at Item (i) and at the rate of 7.5% [3.75% - CGST + 3.75% -SGST] in respect of the services of construction of residential apartments other than affordable residential apartments as per entry at Item No. (ia) of Sl No. 3 of Notification No. 11/2017 Central Tax (Rate) dated 28.06.2017 subject to the conditions prescribed under the respective entries in the villa projects. 2. The applicant is liable to pay GST at the rate of 1.5% [0.75% - CGST + 0.75%- SGST] in respect of the services of construction of affordable residential apartments as per entry at Item (i) and at the rate of 7.5% [3.75% - CGST + 3.75% -SGST] in respect of the services of construction of residential apartments other than affordable residential apartments as per entry at Item No. (ia) of Sl No. 3 of Notification No. 11/2017 Central Tax (Rate) dated 28.06.2017 subject to the conditions prescribed under the respective entries in the redeveloped projects undertaken by them after 01.04.2019 as stated above. 3. The taxable value of the construction services supplied by the applicant shall be governed by the provisions of Para 2 of Notification No. 11/2017 Central Tax (Rate) dated 28.06.2017 as amended by Notification No. 03/2019 Central Tax (Rate) dated 29.03.2019 and accordingly the applicant is eligible to avail deduction of one-third of the total amount charged for the supply in arriving at the taxable value of the supply. KER/117/2021 dated 28.05.2021 May-2021 Download 97(2)(b)
174 Kerala Victoria Realtors Whether the new tax rate of 7.55 with no ITC is applicable to the 11 unbooked units in the said Vrindhavan Project and if it is applicable for similar projects in similar situations KER/116/2021 dated 28.05.2021 May-2021 Download 97(2)(e)
175 Uttar Pradesh M/s U.P STATE BRIDGE CORPORATION LTD.
Q-1 Centage Included in total value of work done taxable or not under the CGST Act, 2017 ?

Ans-1 Centage will be Included in the value of supply  and the same is taxable  under  the CGST Act, 2017.

Q-2 Whether Labor Cess is Taxable or not under the CGST Act, 2017 ?

Ans-2 Labour Cess will be included in the value of supply  and the  same is taxable under the CGST Act, 2017.
UP_AAR_78 dated 27.05.2021 May-2021 Download "97(2)(e) "
176 Uttar Pradesh M/s SURYA AYURVED
Q-1 Applicable G.S.T rate on Himsa Plus Oil, which is a ayurvedic Hair oil used for various hair disease and headache)?

Ans-1 Himsa Plus Oil merits Classification under Chapter heading 3305.90 and attracts G.S.T @ 18% (CGST 9% and SGST 9%).
UP_AAR_77 dated 27.05.2021 May-2021 Download 97(2) (a)
177 Kerala Mohanan,M/s Aswani Chips and Baker Whether banana chips sold without brand name are classified as NAMKEENS and are covered by HSN Code 2106. 90.99 and are taxable under Entry 101A of Schedule 1 of Central Tax (rate) Notification No. 1/2017. Whether the commodities Sharkarai varatty and Halwa sold without brandname is classified as SWEET MEATS and covered by HSN code 2106.90.99 and taxable under Entry 101A of Schedule of Central Tax(Rate) notification 1/2017.whether roasted/ salted nuts ,seeds potato and tapioca can be classified as NAMKEENS and when sold without brand name can they be classsified under HSN 2106.90.99 and taxed under Entry 101A of Schedule 1 of Central Tax (Rate) Notification No.1 of 2017 KER/115/2021 dated 26.05.2021 May-2021 Download 97(2)(b)
178 Kerala Shri N.M Thulaseedharan, M/s N.V Chips Whether banana chips sold without brand name are classified as NAMKEENS and are covered by HSN Code 2106. 90.99 and are taxable under Entry 101A of Schedule 1 of Central Tax (rate) Notification No. 1/2017. Whether the commodities Sharkarai varatty and Halwa sold without brandname is classified as SWEET MEATS and covered by HSN code 2106.90.99 and taxable under Entry 101A of Schedule of Central Tax(Rate) notification 1/2017.whether roasted/ salted nuts ,seeds potato and tapioca can be classified as NAMKEENS and when sold without brand name can they be classsified under HSN 2106.90.99 and taxed under Entry 101A of Schedule 1 of Central Tax (Rate) Notification No.1 of 2017 KER/114/2021 dated 26.05.2021 May-2021 Download "97(2)(b) "
179 Kerala Shri Abdul Aziz ,M/s Glow Worm Chips Whether banana chips sold without brand name are classified as NAMKEENS and are covered by HSN Code 2106. 90.99 and are taxable under Entry 101A of Schedule 1 of Central Tax (rate) Notification No. 1/2017. Whether the commodities Sharkarai varatty and Halwa sold without brand name is classified as SWEET MEATS and covered by HSN code 2106.90.99 and taxable under Entry 101A of Schedule of Central Tax(Rate) notification 1/2017.whether roasted/ salted nuts ,seeds potato and tapioca can be classified as NAMKEENS and when sold without brand name can they be classified under HSN 2106.90.99 and taxed under Entry 101A of Schedule 1 of Central Tax (Rate) Notification No.1 of 2017 KER/113/2021 dated 26.05.2021 May-2021 Download "97(2)(b) "
180 Kerala Shri K Pazhanan, M/s S.D Chips Whether jackfruit chips, banana chips sold without brand name are classified as NAMKEENS and are covered by HSN Code 2106. 90.99 and are taxable under Entry 101A of Schedule 1 of Central Tax (rate) Notification No. 1/2017. Whether the commodities Sharkarai varatty and Halwa sold without brandname is classified as SWEET MEATS and covered by HSN code 2106.90.99 and taxable under Entry 101A of Schedule of Central Tax(Rate) notification 1/2017.whether roasted/ salted nuts ,seeds potato and tapioca can be classified as NAMKEENS and when sold without brand name can they be classsified under HSN 2106.90.99 and taxed under Entry 101A of Schedule 1 of Central Tax (Rate) Notification No.1 of 2017 KER/112/2021 dated 26.05.2021 May-2021 Download 97(2)(b)
181 Kerala Cigma Medical Coding Private ltd The collection and payment of examination fee to AAPC by the applicant on behalf of the students who are enrolled for training with the applicant is not liable to GST subject to fulfilment of the conditions stipulated under Rule 33 of CGST Rules 2017. KER/111/2021 dated 26.05.2021 May-2021 Download 97(2)(b)
182 Kerala Alleppey Fibretuft Pvt. Ltd. KER/110/2021 dated 26.05.2021 PVC tufted Coir mats and matting are appropriately classifiable under Customs Tariff Item 5703.90.90 and attracts GST at the rate of 12% KER/110/2021 dated 26.05.2021 May-2021 Download 97(2)(e)
183 Kerala United Rubber Industries Whether "Mats, Mattings and Floor Covering of Coir , if backed by PVC, Rubber, Latex etc would fall under Tariff Headings 5702, 5703 & 5705 at Sl No.219 of Schedule­1 of Notification No.1/2017­ CGST(Rate) dated28­06­2017 within the 5% tax net depending upon the respective manufacturing process of its exposed surface KER/109/2021 dated 26.05.2021 May-2021 Download 97(2)(e)
184 Kerala St. Thomas Hospital Whether the medicines, surgical items, implants, stents and other consumables used in the health care services and food to inpatients would be considered as "Composite Supply" of health care under GST and can have an exemption of GST. KER/108/2021 dated 26.05.2021 May-2021 Download 97(2)(e)
185 Kerala CC FABS Whether the activity of tanker body building is supply of goods or supply of services. If it is supply of goods what is the applicable rate of GST and if it is the supply of services what is the applicable rate of GST. What will be the service code for above stated activity of tanker body building carried out on chassis of motor vehicle owned by customer. KER/107/2021 dated 25.05.2021 May-2021 Download 97(2)(e)
186 Kerala Neogen Food and Animal Security(India) Private Ltd Whether Entry No.80 in Schedule II to the Notification No.1/2017­ Integrated Tax(Rate) dated 28­06­2017 is applicable for import as well as supply of "Laboratory reagents for rapid testing of food safety parameters" attracting a levy of integrated tax at the rate of 12% or Entry No. 453 to Schedule III Attracting a levy of integrated tax at the rate of 18% KER/106/2021 dated 25.05.2021 May-2021 Download 97(2)(b)
187 Kerala K. Swaminathan, M/s Banana Chips & Halwa merchant Whether jackfruit chips, banana chips sold without brand name are classified as NAMKEENS and are covered by HSN Code 2106. 90.99 and are taxable under Entry 101A of Schedule of Central Tax (rate) Notification 1/2017. Whether the commodities Sharkarai varatty and Halwa sold without brandname is classified as SWEET MEATS and covered by HSN code 2106.90.99 and taxable under Entry 101A of Schedule of Central Tax(Rate) notification 1/2017.whether roasted/ salted nuts ,seeds potato and tapioca can be classified as NAMKEENS and when sold without brand name can they be classified under HSN 2106.90.99 and taxed under Entry 101A of Schedule 1 of Central Tax (Rate) Notification No.1 of 2017 KER/105/2021 dated 25.05.2021 May-2021 Download 97(2)(b)
188 Kerala EVM Motors & Vehicles India Pvt. Ltd Whether the services rendered by applicant falls under the chapter 99 , Heading 9964 and Service code 996415.Whether the rate provided in Notification No.11/2017­Central Tax (Rate) dated 28­06­ 2017 and Notification No.8/2017­ Integrated Tax (Rate) dated 28/06/2017 under heading 9964 and description in point(vii) having a GST rate of 18% is applicable for the service rendered by this applicant. Whether the appellant is entitled to claim input tax credited. KER/103/2021 dated 25.05.2021 May-2021 Download 97(2)(b)
189 Kerala South Indian Federation of Fishermen Societies Applicability of GST rate of 5% on marine engines of heading 8407 and its spare parts without considering its general tax rate. Whether GST is applicable for supply of materials and labour charges incurred during warranty period at free of cost on fishing vessels presented for repair works. Applicability of GST rate of 5% on supply of materials and service charges for the repairs and maintenance of fishing vessels of heading 8902 without consideration of general tax rates. What is the tax rate of puff insulated iceboxes produced by SIFFS and that of marine engine of general heading 8407 when it is supplied to defence department, patrol, flood relief and rescue operations. KER/102/2021 dated 25.05.2021 May-2021 Download 97(2)(e)
190 Kerala Chellanam Grama panchayath Dismissed as withdrawn KER/100/2021 dated 25.05.2021 May-2021 Download 97(2)(e)
191 Kerala Jimraj Industries Whether Kerala Agro Machinery Corporation(KAMCO) comes under bodies eligible to deduct TDS. If there is any arrangement to avail exemptions from the TDS deduction. KER/98/2021 dated 25.05.2021 May-2021 Download 97(2)(e)
192 Kerala Macro Media Digital Imaging Pvt. Ltd Dismissed as withdrawn KER/101/2021 dated 25.05.2021 May-2021 Download -
193 Maharashtra Dubai Chamber of Commerce And Industry "Q. 1:-Whether activities performed by ‘DCCI LO’ shall be treated as supply under GST law? Q. 2:- Whether‘DCCI LO’ is required to obtain GST registration? Q. 3:-Whether ‘DCCI LO’ is liable to pay GST?" GST-ARA-35/2019-20/B-14 Mumbai, dated 24.05.2021 May-2021 Download 97(2)(f) & (g)
194 Kerala Abbott Healthcare Pvt. Ltd Whether the provision of specified medical instruments by the applicant to unrelated partners like hospitals, labs etc. for use without any consideration constitute a supply or whether it constitutes movement of goods otherwise than by way of supply as per provisions of CGST/SGST Act,2017. KER/97/2021 dated 07.05.2021 May-2021 Download 97(2)(g)
195 Kerala Sutherland Mortgage Services Inc. Whether supply of services by India Branch to customers located outside India liable to GST in the light of Inter Company Agreement. KER/96/2021 dated 07.05.2021 May-2021 Download 97(2)(e)
196 Tamil Nadu HEALERSARK RESOURCES PRIVATE LIMITED 1.What is the applicable GST SAC cod 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/18/ARA/2021 DATED 07.05.2021 May-2021 Download NA
197 Tamil Nadu DAEBU AUTOMOTIVE SEAT INDIA PRIVATE LIMITED 1.What is the correct classification of goods manufactured by the applicant viz., “Automotive Seating System”? TN/17/ARA/2021 DATED 07.05.2021 May-2021 Download 97(2)(a)
198 Tamil Nadu Security and Intelligence Services (India)LTD 1. Whether the services provided to Indian Institute of Technology Madras will qualify for exemption under Serial No. 66 of Notification No. 12/2017 – Central Tax (Rate) dated 28th June 2017, considering it to be an educational Institution. 2. Whether rate of tax on services provided to Indian Institute of Technology Madras is nil as per Serial no 3 of Notification No 12/2017 – Central Tax (Rate) dated 28th June 2017. TN/16/ARA/2021 DATED 07.05.2021 May-2021 Download NA
199 Tamil Nadu HEALERSARK RESOURCES PRIVATE LIMITED
 
 
1.What is the applicable GST SAC cod 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/18/ARA/2021 DATED 07.05.2021" May-2021 Download NA
200 Tamil Nadu DAEBU AUTOMOTIVE SEAT INDIA PRIVATE LIMITED
 
 
1.What is the correct classification of goods manufactured by the applicant viz., “Automotive Seating System”?
2. Will it fall under CH 87089900 attracting GST @ 28% or under CH 940199990 attracting GST @ 18%
"TN/17/ARA/2021 DATED 07.05.2021" May-2021 Download 97(2)(a)
201 Tamil Nadu Security and Intelligence Services (India)LTD
 
 
1. Whether the services provided to Indian Institute of Technology Madras will qualify for exemption under Serial No. 66 of Notification No. 12/2017 – Central Tax (Rate) dated 28th June 2017, considering it to be an educational Institution.
2. Whether rate of tax on services provided to Indian Institute of Technology Madras is nil as per Serial no 3 of Notification No 12/2017 – Central Tax (Rate) dated 28th June 2017.
"TN/16/ARA/2021 DATED 07.05.2021" May-2021 Download NA
202 Kerala M/s Logic Management Training Institute

Commercial training and coaching services, being the principal supply will be liable to GST at the rate applicable for the principal supply. In respect of Hostel Fees, Sale of text books to the students qualifies to be categorised as a composite suppy as defined in S. 2(30) of the GST Act, 2017

"AAAR/13/2020 dated - 05/05/2021 " May-2021 Download #
203 Kerala Logic Management Training Institute

Commercial training and coaching services, being the principal supply will be liable to GST at the rate applicable for the principal supply. In respect of Hostel Fees, Sale of text books to the students qualifies to be categorised as a composite suppy as defined in S. 2(30) of the GST Act, 2017.

"AAAR/13/2020 dtd 05-05-2021 " May-2021 Download #
204 Tamil Nadu Tiruppur City Municipal Corporation Q.1. Advance Ruling is required in respect of Sl.No. 1 to 5, 7 to 9 as to whether the services rendered by them are exempted or not under the Notification No. mentioned against each Sl.No. Q.2 In respect of services rendered by them through tender contractors as mentioned in respect of Sl.No. 1 to 9 are exempted or not under the Notification No. mentioned against each Sl.No. In respect of Sl.No.10 to 12 instead of reverse charge they collected tax under direct charge from the service availers who are registered with GSTN w.e.f 25.01.2018 and whether it can be regularized or not. Q.3. In respect of Sl.No.14 they are collecting charges for laying of cables alongside roads and collecting road cutting charges as well as annual rent. They require advance ruling as to whether composite supply can be applied or not for classifying the said service as renting of immovable property service and reverse charge can be applied or not for collecting GST as per S.No. 5A of Notification 13/2017 CT(R )dated 29.06.2017 as amended form the telephone operators who are GSTN holders. Q.4. In respect of S.No. 13 full exemption is applicable or not as noted against the Sl.No. In respect of S.No. 15 the renting of immovable property service rendered by us as a local authority to (i) pure State Govt. Offices, (ii) Central Government Offices, Co-operative societies, (iii) Nationalised Banks are fully exempted nor not as per Sl.No. 8 of Notification 12/2017 dated 28.06.2017. TN/15/ARA/2021 dated 28.04.2021 Apr-2021 Download 97(2)(b)
205 Tamil Nadu Ashiana Housing Limited Whether the activities of construction carried out by the applicant for its customer under the Construction Agreement, being composite supply of works contract are appropriately classifiable under Heading 9997, and chargeable to CGST @ 9% under S.No.35 of Notification No.11/2017- CT(Rate) dated 28.06.2017. TN/13/ARA/2021 dated 28.04.2021 Apr-2021 Download 97(2)(b)
206 Tamil Nadu Shree Parshwanath Coconuts What is the rate of tax for HSN entries that is DRY COCONUT (EDIBLE) HSN 08011920 and COPRA (DRY COCONUT FOR MILLING), HSN 12O3 respectively? TN/12/ARA/2021 dated 22.04.2021 Apr-2021 Download 97(2)(a)
207 Uttar Pradesh M/s LUCKNOW PRODUCER COOPERATIVE MILK UNION LTD
Q-1 GST liability on  reimbursement of Employee Provided Fund & ESI?

Ans-1 GST is liable to be paid @ 18% (9% CGST & 9% SGST) on the  Reimbursement of EPF and ESI  contribution as the same is liable to be included in the value of Supply as per Section 15 of the CGST Act, 2017.
UP_AAR_76 dated 16.04.2021 Apr-2021 Download 97(2)(e)
208 Karnataka SKF Boilers and Driers (P) Ltd. 1. Whether parboiling and rier plant is part of rice milling machinery as specified in the Notification dated 28-06-2017 under HSN 8437 issued under the CGST Act, 2017 taxable at 5% (2.5% CGST + 2.5% SGST)? 2. If the above mentioned plant/machinery is not classified under HSN 8437, whether the same is to be taxed under HSN 8419 at the rate of 18% in the Notification dated 28.06.2017 (9% CGST + 9% SGST)?a KAR ADRG 21/2021 dated 06.04.2021 Apr-2021 Download 97(2)(a) &(b)
209 Karnataka Bharat Earth Movers Limited Whether the supplies made by Cost Centres C,D, E and G are independent supplies of goods and services (as applicable) or composite supply with principal supply of goods? KAR ADRG 20/2021 dated 06.04.2021 Apr-2021 Download 97(2)(e)
210 Karnataka Puttahalagaiah G.H. Whether Rent received from Backward Classes Welfare Department, is taxable or not? KAR ADRG 19/2021 dated 06.04.2021 Apr-2021 Download 97(2)(b)
211 Karnataka Hadi Power Systems Whether concessional rate of GST shall apply to the sub-contractor who is sub-contracted from a sub-contractor of the main contractor, the main contractor being provider of works conract to a Government entity? KAR ADRG 18/2021 dated 06.04.2021 Apr-2021 Download 97(2)(b) &(e)
212 Tamil Nadu M/s Tamilnadu Water Supply and Drainage Board 1. Applicability of the following Act Rule: “Pure Services (testing of materials for quality) by TWAD Board which is the Governmental Authority relating to water supply and sewerage schemes to urban and rural beneficiaries which are covered under Twelfth Schedule of Article 243 W of the constitution. Therefore, the services (Quality material testing charges) rendered by the TWAD Board are exempted from CGST under Sl.No.3 of the Notifications No.12/2017 CT(Rate) dated 28.06.2017 as amended and exempted from SGST under Sl.No.3 of the G.O(Ms) No.73 dated 29.06.2017 No.II/CTR/532(d-15)/2017 as amended. 2. Applicability of Notification for conducting Geological surveying and testing (Pure Services) to identify the water potentiality by TWAD Board which is Governmental Authority relating to water supply schemes to urban and rural beneficiaries which are covered under Twelfth Schedule of Article 243W of the constitution. Therefore, the services (Geological surveying and testing charges) rendered by the TWAD Board are exempted from CGST under SL.No.3 of the Notification 12/2017-CT (rate) dated 28.06.2017 as amended and exempted from SGST under Sl.No.3 of the G.O(Ms) No.73 dated 29.06.2017 No.II/CTR/532(d-15)/2017 as amended. TN/11/ARA/2021 dated 31.03.2021 Mar-2021 Download 97(2)(b)
213 Tamil Nadu M/s SHV Energy Private Limited 1. Whether the applicant is eligible for availment of input tax credit of GST paid on goods and services for laying of transfer pipeline and the foundation and structural support for such pipeline which is intended for unloading Propane/Butane from the Vessel/Jetty TN/10/ARA/2021 dated 31.03.2021 Mar-2021 Download 97(2)(d)
214 Tamil Nadu M/s Tamilnadu Water Supply and Drainage Board
 
1. Applicability of the following Act Rule:  “Pure Services (testing of materials for quality) by TWAD Board which is the Governmental Authority relating to water supply and sewerage schemes to urban and rural beneficiaries which are covered under Twelfth Schedule of Article 243 W of the constitution. Therefore, the services (Quality material testing charges) rendered by the TWAD Board are exempted from CGST under Sl.No.3 of the Notifications No.12/2017 CT(Rate) dated 28.06.2017 as amended and exempted from SGST under Sl.No.3 of the G.O(Ms) No.73 dated 29.06.2017 No.II/CTR/532(d-15)/2017 as amended.
2. Applicability of Notification for conducting Geological surveying and testing (Pure Services) to identify the water potentiality by TWAD Board which is Governmental Authority relating to water supply schemes to urban and rural beneficiaries which are covered under Twelfth Schedule of Article 243W of the constitution. Therefore, the services (Geological surveying and testing charges) rendered by the TWAD Board are exempted from CGST under SL.No.3 of the Notification 12/2017-CT (rate) dated 28.06.2017 as amended and exempted from SGST under Sl.No.3 of the G.O(Ms) No.73 dated 29.06.2017 No.II/CTR/532(d-15)/2017 as amended.
TN/11/ARA/2021 dated 31.03.2021 Mar-2021 Download 97(2)(b)
215 Tamil Nadu M/s SHV Energy Private Limited
 
1. Whether the applicant is eligible for availment of input tax credit of GST paid on goods and services for laying of transfer pipeline and the foundation and structural support for such pipeline which is intended for unloading Propane/Butane from the Vessel/Jetty to the Terminal?
2. Whether the applicant is eligible for availment of input tax credit of GST paid on goods and services used for setting up refrigerated storage tank and input credit of goods and services used for foundation and structural support for such tanks?
3. Whether the applicant is eligible for availment of input tax credit of GST paid on goods and services for setting up of Fire Water reservoir(tank) and input credit on goods and services used for foundation and structural support for such reservoir?
TN/10/ARA/2021 dated 31.03.2021 Mar-2021 Download 97(2)(d)
216 Tamil Nadu M/s Unique Aqua Systems "Whether the Services provided by the applicant to the recipient i.e The Greater Chennai Corporation is a pure service provided to the local authority by way of activity in relation to functions entrusted to a Panchayat under article 243G and Municipality under article 243W of the Constitution and eligible for benefit of exemption provided under Serial No. 3 of Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017?" TN/09/ARA/2021 Mar-2021 Download "97(2)(b) "
217 Tamil Nadu M/s Unique Aqua Systems
 
Whether the Services provided by the applicant to the recipient i.e The Greater Chennai Corporation is a pure service provided to the local authority by way of activity in relation to functions entrusted to a Panchayat under article 243G and Municipality under article 243W of the Constitution and eligible for benefit of exemption provided under Serial No. 3 of Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017?
 
TN/09/ARA/2021 dated 30.03.2021 Mar-2021 Download 97(2)(b)
218 Tamil Nadu M/s Tamilnadu Generation and Distribution Corporation Limited

Advance Ruling Pronounced by AAR upheld, except in the case of GST leviability on the supply of manpower when the employees are in the roll of TANTRANSCO for which reimbursement is paid to TANGEDCO. 
 

"""TN/AAAR/12/2021 (AR) DATED 30.03.2021"" " Mar-2021 Download #
219 Tamil Nadu M/s Kalyan Jewellers India Limited

The Order of the Advance Ruling Authority is modified to the  extent that the time of supply of the gift vouchers / gift cards by the applicant to the customers shall be the date of issue of  such vouchers and the applicable rate of tax is that applicable to that of the goods 

"TN/AAAR/11/2021(AR) DATED 30.03.2021 " Mar-2021 Download #
220 Tamil Nadu M/s PSK Engineering Construction & Co. 1. What is the rate of GST to be charged on providing works contract services to TANGEDCO for carrying out retrofitting work for strengthening the NPKRR Maaligai against seismic and wind effect and modification of elevation in TNEB headquarters building at Chennai. 2. Whether the entry in Sl.No.3 item (vi) of the Notification no.11/2017-Central Tax (Rate) dated 28.06.2017 as amended is applicable to the applicant in instant case. TN/08/ARA/2021 dated 25.03.2021 Mar-2021 Download 97(2)(b)
221 Tamil Nadu M/s PSK Engineering Construction & Co.
 
1. What is the rate of GST to be charged on providing works contract services to TANGEDCO for carrying out retrofitting work for strengthening the NPKRR Maaligai against seismic and wind effect and modification of elevation in TNEB headquarters building at Chennai.
2. Whether the entry in Sl.No.3 item (vi) of the Notification no.11/2017-Central Tax (Rate) dated 28.06.2017 as amended is applicable to the applicant in instant case.
TN/08/ARA/2021 dated 25.03.2021 Mar-2021 Download 97(2)(b)
222 Karnataka Arvind Envisol Limited Whether the service of supply, erection, commissioning and installation of waste-water pretreatment plant followed by operation and maintenance of such plant attracts rate 12% of GST in terms of notification No.11/2017 Central Tax (rate) Dated: 28/06/2017? KAR ADRG 17/2021 Mar-2021 Download 97(2)(a)
223 Karnataka Bishops Weed Food Crafts Private Limited 1) Whether leasing of property for use as residence along with basic amenities would qualify, as composite supply under Section 2(30) of the Karnataka Goods and Services Tax Act, 2017. 2) Whether renting of property by Applicant is covered under entry 12 of the exemption Notification 12/2017 (Rate) dated June 28, 2017. 3) If the answer to 2 is negative, whether services by the Applicant are covered under entry 14 of the exemption Notification 12/2017 (Rate) dated June 28, 2017 4) Whether leasing of property for residential subletting would be covered under the exemption for residential dwelling via notification 12/2017 (Rate) dated June 28, 2017 KAR ADRG 16/2021 dated 24.03.2021 Mar-2021 Download 97(2)(a), (b)&(e)
224 Tamil Nadu M/s Arun Cooling Home Whether the service of cold storage of tamarind inner pulp without shell and seeds are exempted under the purview of the definition of Agricultural produce vide Notification No.11/2017 and 12/2017 Central Tax(Rate) both dated 28.06.2017. TN/07/ARA/2021 dated 24.03.2021 Mar-2021 Download 97(2)(b)
225 Karnataka SPSS South Asia Private Limited 1) Does the supply of licenses for internet downloaded software fall within the ambit of Notification No.47/2017-Integrated Tax (Rate) dated 14th November 2017. 2) Does the supply of licenses for internet downloaded software fall within the ambit of Notification No.45/2017-Central Tax (Rate) dated 14th November 2017? KAR ADRG 15/2021 dated 24.03.2021 Mar-2021 Download 97(2) (a)&(b)
226 Karnataka Karnataka State Warehousing Corporation Whether 'supervisory charges' under clause 28(b) of the Office order on charges of KSWC charged to Food Corporation of India (FCI) by the Corporation towards supervision of loading, transportation and unloading of agricultural produce like Rice, wheat etc., at the rate of 8% on the amount billed by 'Handling and Transportation' Contractors is chargeable to tax under the CGST/KSGST Acts, 2017, If yes, at what is the applicable rate of tax and the HSN/SAC Code applicable thereto? KAR ADRG 14/2021 dated 24.03.2021 Mar-2021 Download 97(2)(e)
227 Tamil Nadu M/s Arun Cooling Home
 
Whether the service of cold storage of tamarind inner pulp without shell and seeds are exempted under the purview of the definition of Agricultural produce vide Notification No.11/2017 and 12/2017 Central Tax(Rate) both dated 28.06.2017.
 
TN/07/ARA/2021 dated 24.03.2021 Mar-2021 Download 97(2)(b)
228 Andhra Pradesh Vijayavahini Charitable Foundation Whether supply of drinking water to general public in unpacked/unsealed manner through dispensers/mobile tankers by a charitable organisation at a concessional rate is covered under exemption of GST as per Sl.No 99 of Notification 02/2017 – central tax (Rate) dated 28/06/2017?Sl.No.99. “Intra state supplies of Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, demineralized and water sold in sealed container] AAR No. 14 /AP/GST/2021 dated: 20.03.2021 Mar-2021 Download 97(2) b
229 Uttar Pradesh M/s PRAG POLYMERS
Q-1 Classification of Coach Work like Switch Board Cabinet For Railways Coaches and Locomotives?

Ans- “Switch Board Cabinet” merits Classification under HSN 8537.
UP_AAR_75 dated 19.03.2021 Mar-2021 Download "97(2)(a) "
230 Tamil Nadu M/s Shiv Sankara Health Care Enterprises Whether the goodwill paid to the partners at the time of retirement is liable to be taxed under GST Act. TN/06/ARA/2021 dated 16.03.2021 Mar-2021 Download 97(2)(e)
231 Karnataka Great Lakes E-Learning Services Pvt. Ltd. Whether education services provided by Great Lakes E-Learning Services Private Limited ("GLE") under collaboration agreement with PES University to offer professional Educationn and degree programs in emerging areas such as Data Science, Al. Machine Learning and other areas to students under related curriculums shall be exempt from CGST and KGST Act vide entry no.66 of the Notification No:12/2017-Central Tax dated 28.06.2017? KAR ADRG 13/2021 dated 16.03.2021 Mar-2021 Download 97(2)(b)
232 Tamil Nadu M/s Shiv Sankara Health Care Enterprises
 
Whether the goodwill paid to the partners at the time of retirement is liable to be taxed under GST Act.
TN/06/ARA/2021 dated 16.03.2021 Mar-2021 Download 97(2)(e)
233 Uttar Pradesh M/s SANGAL PAPERS LIMITED

Q-1 As regard to the question of the Applicant that When the GST has been paid on the freight in the case of indigenous supplies, Whether the supplier is required to pay again GST  on the freight under RCM, we are of the opinion that the ruling given by the Advance Ruling Authority, uttar Pradesh is just  and proper and needs no interference.
Q-2  The Question number 2 of the instant Appeal is directed against the order no.63/ 2020 dated 10.07.2020 passed by the Advance Ruling Authority. The question involved in the impugned order is  “When The GST  has been paid on the ocean freight is included in the value of the imports  goods, on the CIF value of the ocean freight is included in the value of the imported of goods, Whether any further  GST liability is there under RCM”, in this regard it has been informed that the aforesaid levy is the Subject matter of an appeal before the Hon’ble Supreme Court in SLP (c) nos. 16012/2020 and 15995/2020 and the Hon’ble Apex Court has, vide order dated 06.01.2021, issued notices in the matter.

"UP_AAAR_14/2021 dated _10.03.2021 " Mar-2021 Download #
234 Tamil Nadu M/s ICU Medical India LLP

The Ruling pronounced by the Advance Ruling Authority is modified to the  extent that GST is leviable on the reimbursement amount, being advance payment made by the holding company towards the cost incurred for the provision of Software Services supplied by the appellant, as per the Time of Supply provided under Section 13 of CGST/TNGST Act 2017 and applicable rate is that applicable to the supply of Software Services made by them. 

TN/AAAR/10/2021(AR) DATED 10.03.2021 Mar-2021 Download #
235 Tamil Nadu M/s Kalis Sparkling Water Private Limited

Advance Ruling Pronounced by AAR upheld.  Appeal Dismissed

"TN/AAAR/09/2021(AR) DATED 10.03.2021 " Mar-2021 Download #
236 Odisha URC Construction Pvt. Ltd. The applicable rate of GST on the contract awarded by M/s NBCC(India) Ltd, an executing agency on behalf of M/s SAIL for construction of ISPAT Post Graduate Medical Institute and super speciality hospital at Rourkela Steel Plant for SAIL in the state of Odisha on Design, Engineering, Procurement and Construction(EPC) basis. 07/ODISHA-AAR/2020-21 dated- 09.03.2021 Mar-2021 Download 97(2)(a)
237 Odisha Pioneer Bakers The issue relates to applicability of Entry 7(i) of Notification No.11/2017-CT(Rate) dated-28.06.2017(as amended) & determination whether goods/services comes within the purview of composite supply and more specifically Restaurant services and attract GST @5% under the composite scheme. 06/ODISHA-AAR/2020-21 dated- 09.03.2021 Mar-2021 Download 97(2)(a), (b) & (c)
238 Maharashtra Shekhar Bhagwan Gore Determination of liability to pay tax on any goods and services or both ARA-64/2020-21/B-03 dated 09.03.2021 Mar-2021 Download 97(2)(e)
239 Karnataka B.G. Elevators and Escalators Private Limited I) What is the Rate of tax required in respect of erecting and commissioning of lifts installed for domestic use. ii) What is the Rate of tax required in respect of erecting and commissioning of escalators installed for domestic use. KAR ADRG 11/2021 dated 09.03.2021 Mar-2021 Download 97(2)(e)
240 Kerala M/s Eco Wood (Pvt) Ltd, Alappuzha

If the conditions prescribed for "PureAgent" in Rule33 of the CGSTRules, 2017 are satisfied in respect of the amount collected as examination fees/otherfees by the appellant from the students enrolled with them, then such amount can be excluded from the value of taxable supply.
The coaching/training provided by the appellant to their students along with hostel facility qualifies to be categorized as acomposite supply as defined in Section2(30) of   the CGSTAct, 2017. As per Section 8(a)of the CGST/SGST Act,2017, the entire supply is to be treated as falling under "SAC­9992­999293­ Commercial training   and coaching   services "being the principal supply and will   be liable to GST at the rate applicable for the principal supply

"AAAR/12/2020 dated - 08/03/2021 " Mar-2021 Download #
241 Kerala Eco Wood (Pvt) Ltd, Alappuzha

If the conditions prescribed for "PureAgent" in Rule33 of the CGSTRules, 2017 are satisfied in respect of the amount collected as examination fees/otherfees by the appellant from the students enrolled with them, then such amount can be excluded from the value of taxable supply.
The coaching/training provided by the appellant to their students along with hostel facility qualifies to be categorized as acomposite supply as defined in Section2(30) of   the CGSTAct, 2017. As per Section 8(a)of the CGST/SGST Act,2017, the entire supply is to be treated as falling under "SAC­9992­999293­ Commercial training   and coaching   services "being the principal supply and will   be liable to GST at the rate applicable for the principal suppl

"AAAR/12/2020 dtd. 08-03-2021 " Mar-2021 Download #
242 Tamil Nadu M/s Sumeet Facilities Limited

Advance Ruling Pronounced by AAR upheld.  Appeal Dismissed

"TN/AAAR/08/2021(AR) DATED 05.03.2021 " Mar-2021 Download #
243 Tamil Nadu M/s Erode Infrastructures Private Limited Advance Ruling Pronounced by AAR upheld. Appeal Dismissed

Advance Ruling Pronounced by AAR upheld.  Appeal Dismissed

"TN/AAAR/08/2021(AR) DATED 05.03.2021 " Mar-2021 Download #
244 Tamil Nadu Tvl.Padmavathi Hospitality & Facilities Management Service

Advance Ruling Pronounced by AAR upheld.  Appeal Dismissed
 

"TN/AAAR/06/2021(AR) DATED 05.03.2021 " Mar-2021 Download #
245 Tamil Nadu M/s Chennai Metro Rail Limited

Advance Ruling Pronounced by AAR upheld.  Appeal Dismissed

"TN/AAAR/05/2021(AR) DATED 04.03.2021 " Mar-2021 Download #
246 Tamil Nadu M/s HYT SAM INDIA(JV)

Advance Ruling Pronounced by AAR upheld.  Appeal Dismissed
 

"""TN/AAAR/04/2021(AR) DATED 04.03.2021 "" " Mar-2021 Download #
247 Kerala M/s Soft Turf, Alappuzha

PVC Carpet Mat is applicable to rate of GST at 18% (9% each of CGST & SGST)
 

"AAAR/11/2019 dated - 01/03/2021 " Mar-2021 Download #
248 Kerala Santhosh Distributors, Kottayam

Additional Discount liable to added to consideration payable by customer or dealers to appellant and liable to pay GST.
 

"AAAR/10/2020 dated -01/03/2021 " Mar-2021 Download #
249 Kerala Soft Turf, Alappuzha

PVC Carpet Mat is applicable to rate of GST at 18% (9% each of CGST & SGST)
 

"AAAR/11/2019 dtd. 01-03-2021 " Mar-2021 Download #
250 Kerala Santhosh Distributors, Kottayam

Additional Discount liable to added to consideration payable by customer or dealers to appellant and liable to pay GST.

"AAAR/10/2020 dtd. 01-03-2021 " Mar-2021 Download #
251 Andhra Pradesh Crux Biotech India Pvt Ltd What is the accurate HSN Code under GST tax slabs for Distillery Dry Grains Soluble (DDGS) and Distillery Wet Grains Soluble (DWGS) (Cattle feed)? The Contention of the applicant is that, earlier Central Excise Duty was paid at NIL rate under CETA 2309 and the introduction of GST cannot alter the classification of the by–product. AAR No. 13 /AP/GST/2021 dated: 26.02.2021 Feb-2021 Download 97(2) b
252 Tamil Nadu M/s Chennai Metropolitan Water Supply and Sewerage Board. Whether services provided i. Leave way charges(Rent) ii. Advertisement on social media iii. security services iv.License fee for software v. Third party inspection vi. Freight charges on transport of water through railways vii. printing charges to CMWSSB ( a Governmental Authority) can be termed as ‘Pure Service’ to avail exemption under Notification12/2017 ) dated 28.06.2017 TN/04/ARA/2021 dated 26.02.2021 Feb-2021 Download 97(2)(b)
253 Tamil Nadu M/s Chennai Metropolitan Water Supply and Sewerage Board. 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) TN/03/ARA/2021 Feb-2021 Download 97(2)(e)
254 Tamil Nadu M/s Chennai Metropolitan Water Supply and Sewerage Board.
 
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)
 
TN/03/ARA/2021 dated 26.02.2021 Feb-2021 Download 97(2)(e)
255 Tamil Nadu M/s New Tirupur Area Development Corporation Limited Whether the following activities of the applicant is taxable or exempt ? a.Sale of water b.Sewage treatment charges c.Consultancy Services such Detailed Project Report (DPR), Project Management Consultancy (PMC) and any other infrastructure related consultancy to TCMC / GoTN Incidental to main business activities c.Interest on receivable on delayed payments d.Disconnection Charges e..Reconnection charges f.Permanent disconnection charges g.Cheque Bouncing charges h.Non-Revenue – Service provided to Customer on New Connection works- Concept of No Loss No Gain, New Connection Shifting and other works TN/05/ARA/2021 Feb-2021 Download 97(2)(b)
256 Tamil Nadu M/s Chennai Metropolitan Water Supply and Sewerage Board.
 
Whether services provided
i. Leave way charges(Rent)
ii. Advertisement on social media
iii. security services
iv.License fee for software
v. Third party inspection
vi. Freight charges on transport of water through railways
vii. printing charges to CMWSSB ( a Governmental Authority) can be termed as ‘Pure Service’ to avail exemption under Notification12/2017 ) dated 28.06.2017
TN/04/ARA/2021 dated 26.02.2021 Feb-2021 Download 97(2)(b)
257 Tamil Nadu M/s New Tirupur Area Development Corporation Limited
 
Whether the following activities of the applicant is taxable or exempt ?
a.Sale of water
b.Sewage treatment charges
c.Consultancy Services such Detailed Project Report (DPR), Project Management Consultancy (PMC) and any other infrastructure related consultancy to TCMC / GoTN
Incidental to main business activities
c.Interest on receivable on delayed payments
d.Disconnection Charges
e..Reconnection charges
f.Permanent disconnection charges
g.Cheque Bouncing charges
h.Non-Revenue – Service provided to Customer on New Connection works- Concept of No Loss No Gain, New Connection Shifting and other works
TN/05/ARA/2021 dated 26.02.2021 Feb-2021 Download 97(2)(b)
258 Andhra Pradesh Shapoorji Pallonji & Company Private Limited 1. Whether the Services provided by the applicant is a composite supply of works contract as per clause (30) and (119) of section 2 of the CGST Act, 2017? 2. Whether the same would be taxable at the rate of 12% as prescribed under entry 3(vi)(a) of Notification No. 11/2017 - Central Tax (Rate), dated 28.06.2017? 3. What is the applicable GST Rate and SAC/HSN? If it is not covered by entry 3(vi)(a) of Notification No.11/2017 – Central Tax (Rate), dated 28.06.2017? AAR No.10/AP/GST/2021 dated:25.02.2021 Feb-2021 Download 97(2) b, e
259 Tamil Nadu M/s TamilnaduSkill Development Corporation 1.Whether the applicant is required to be registered under this Act TN/02/ARA/2021 Feb-2021 Download 97(2)(f)
260 Tamil Nadu M/s TamilnaduSkill Development Corporation
 
1.Whether the applicant is required to be registered under this Act
 
TN/02/ARA/2021 dated 25.02.2021 Feb-2021 Download "97(2)(f) "
261 Tamil Nadu M/s SI Air Springs Private Limited Whether “Air Springs” manufactured and supplied by the applicant will be correctly classifiable under Tariff heading 40169990 as opposed to Tariff heading 8708 9900 and attract GST at the rate of 18% TN/01/ARA/2021 dated 24.02.2021 Feb-2021 Download 97(2)(a)
262 Tamil Nadu M/s SI Air Springs Private Limited
 
Whether “Air Springs” manufactured and supplied by the applicant will be correctly classifiable under Tariff heading 40169990 as opposed to Tariff heading 8708 9900 and attract GST at the rate of 18%
 
TN/01/ARA/2021 dated 24.02.2021 Feb-2021 Download 97(2)(a)
263 Uttar Pradesh M/s VARDHMAN INFOTECH
Q-1 Supply of OMR sheets, answer sheets/ examination  Copies printed with logo  and name of educational  Institution /University name is covered under which category under GST. Is it supply of goods or supply of service?

Ans- Supply of service.

Q-2 if goods, under which HSN code it is covered and if services under which service the above said supply would be covered?

Ans- Supply of service under SAC code .9989

Q-3 Supply of above OMR sheets, Answer Sheets\Examination copies are Taxable or exempted under GST?

Ans- Taxable .
UP_AAR_74 dated 23.02.2021 Feb-2021 Download 97(2)(a), (b),(c),(d) & (e)
264 Andhra Pradesh Vasudeva Dall Products Private Limited 1. Whether the advance supply of own red gram dall to the AP State Civil Supplies Corporation Limited, Vijayawada and receipt of whole red gram at a later date from the Corporation merits classification as transaction of ‘barter’? 2. Whether the packing charges of Rs. 4.50 received by the applicant for packing 1 Kg. of red gram dall supplied to the said Corporation are taxable? AAR No. 12 /AP/GST/2021 dated: 22.02.2021 Feb-2021 Download 97(2) e
265 Uttar Pradesh M/s CONCORD CONTROL SYSTEMS PVT LTD.
Q-1 What  will be the HSN Code and GST Rate on Supply of “ Bellow Duct” to RDSO Ministry of Railways for use in Indian Railways Coaches ?

Ans- “Bellow Ducts” merits Classification under HSN 8424 Attracting GST @ 18% (CGST 9% &SGST 9%)

Q-2 Whether the Supply of “Bellow Ducts” to RDSO Ministry of Railways for use in Indian  Railways Coaches will fall under the HSN Code 8607 having  GST Rate of 12% or will it fall under the HSN 8424 having GST  RATE OF 18%.

Ans- The supply of “Bellow Ducts” to RDSO Ministry of Railways for use In Indian Railways Coaches will fall under the HSN 8424 having GST Rate of 18%.
UP_AAR_73 dated 22.02.2021 Feb-2021 Download 97(2)(a)
266 Tamil Nadu M/s S.A.Safiullah And Co.

The Appellate Authority ruled that the product of the appellant 'Nizam Pakku' classifiable under CTH 0802 8090 is leviable to 2.5% CGST as per Sl.No.28 of Annexure-I of Notification No.01/2017- C.T(rate) dated 28.06.2017 and 2.5% SGST under Sl.No.28 of Annexure -I of Notification No. II(2)/CTR/532(d-4)/2017 vide G.O.(Ms) No.62 dated 29.06.2017 as amended 

"""TN/AAAR/03/2021(AR) DATED 12.02.2021 "" " Feb-2021 Download #
267 Tamil Nadu M/s Macro Media Digital Imaging Private Limited

Advance Ruling Pronounced by AAR upheld.  Appeal Dismissed

"TN/AAAR/02/2021(AR) DATED 12.02.2021 " Feb-2021 Download #
268 Andhra Pradesh Bharat Dynamics Limited Whether the Submarine Fired Decoy System (SFDS) supplied by the applicant is classifiable as ‘parts of submarine’ under Chapter Heading 8906 and, therefore, attract a GST rate of five (5%) by virtue of entry no. 252 of Schedule I in Notification No. 1/2017-Integrated Tax (Rate) dated 28.07.2017 ? AAR No.11/AP/GST/2021 dated: 10.02.2021 Feb-2021 Download 97(2) a
269 Karnataka M/S Yulu Bikes Private Limited

The Appellate Authority set aside the ruling No.KAR ADRG 49/2020 dated: 13.10.2020 passed by the Advance Ruling Authority and answer the question of the Appellant as follows:

"Renting of e-bikes/bicycles without operator is classifiable under SAC 9973 - Leasing or rental services without operator and rate of tax as applicable under entry Sl.No.17(viia) of Notification No.11/2017 CT)R) dated 28th June 2017 as amended is applicable to the instant case."

"KAR_AAAR_3/2021 dated -02-02-2021 " Feb-2021 Download #
270 Karnataka M/S Yulu Bikes Private Limited

The Appellate Authority set aside the ruling No.KAR ADRG 49/2020 dated: 13.10.2020 passed by the Advance Ruling Authority and answer the question of the Appellant as follows:

"Renting of e-bikes/bicycles without operator is classifiable under SAC 9973 - Leasing or rental services without operator and rate of tax as applicable under entry Sl.No.17(viia) of Notification No.11/2017 CT)R) dated 28th June 2017 as amended is applicable to the instant case."

"KAR_AAAR_3/2021 dated -02-02-2021 " Feb-2021 Download #
271 Karnataka M/S Durga Projects & Infrastructures Private Limited

The Appellate Authority dismiss the appeal filed by M/s Durga Projects & Infrastructure Private Limited, No.125/1-8, GK Arcade, T.Mariyappa Road, 1st Block, Jayanagar, Bangalore-560011 against the ROM Order No.KAR/ROM 03/2020 dated 11th September 2020 on the ground that it is maintainable.
 

"KAR_AAAR_2/2021 dated -02-02-2021 " Feb-2021 Download #
272 Gujarat Aristo Bullion Pvt Ltd Can the applicant use Input Tax Credit Balance available in the Electronic Credit Ledger legimately earned on the inputs/raw-materials/inward supplies (meant for outward supply of Bullions) towards the GST liability on ‘Castor Oil Seed’ which were procured from Agriculturists and subsequently meant for onward supply? GUJ/GAAR/R/15/2021 dated 27.01.2021 Jan-2021 Download 97(2)(d)
273 Gujarat Trelleborg Marine Systems India Pvt. Ltd. Classification and rate of tax leviable on Bollards, Bolts (fixtures), Nuts (fixtures), Screw (fixtures), Washer (fixtures), Frontal Frames, Fascia Pads – UHMW PE pads, Buoys, Chains, Swivel/D-Shackle/ Chain tensioner and Rubber Fender (both types). GUJ/GAAR/R/14/2021 dated 27.01.2021 Jan-2021 Download 97(2)(a)
274 Gujarat Ahmedabad Municipal Transport Service A. Whether AMTS would be qualified as 'Local Authority' as defined under the Central Goods and Services Tax Act, 2017? B. Whether AMTS is liable to pay GST on procurement of security services received from any person other than body corporate under reverse charge mechanism, considering the exemption granted in Sl. No. 3 of Notification No. 12/2017 - Central Tax (Rate) or Sl. No. 3 of Notification No. 09/2017 - IGST (Rate)? C. Whether AMTS is required to pay GST on advertisement services or the service recipient of AMTS is required to pay GST under reverse charge mechanism considering Notification No. 13/2017-Central tax (Rate) dated 28-06-2017? D. Whether AMTS is required to be registered as a Deductor under GST as per the provision of Section 24 of the CGST Act? GUJ/GAAR/R/13/2021 dated 27.01.2021 Jan-2021 Download 97(2)(b), (e) & (f)
275 Gujarat Manoj Bhagwan Mansukhani (M/s. Rishi Shipping) 1. Whether above described services (in brief facts) considered to be Export of Service or not? 2. If Yes, then we are eligible for Zero Rated Supply under Section 16 of the IGST Act, 2017?” GUJ/GAAR/R/12/2021 dated 27.01.2021 Jan-2021 Download 97(2)(d) & (e)
276 Tamil Nadu "Shapoorji Pallonji and Company Private Limited"

The Appellate Authority has ruled as follows:
1.With regard  to the Mobilization Advance transitioned into GST on which no Service Tax is paid as per Chapter V of Finance Act 1994, the issue is not answered and is deemed to be that no ruling is issued under Section 101 of the CGST TNGST Act 2017 because of the difference of opinion between both the Members.
2. On the issue of eligibility of Transitional Credit, we hold that the same is not under the purview of the Advance Ruling

"""TN/AAAR/01/2021(AR) DATED 25.01.2021 "" " Jan-2021 Download #
277 Uttar Pradesh M/s JAYESH A DALAL
Q-1 whether the project Development service (i.e Detailed Project Report service) and project Management Consultancy services (PMCS) Provided by the Applicant to recipient under the Contract for SUDA And the Project Management Consultancy services (“PMC”) under the Contract for PMAY would  Qualify as an Activity in relation to Function entrusrted  to Panchayat or Municipality  under Article 243G or Article 243W respectively, of the Constitution of India?

Ans- No.

Q-2 if Answer to Question  is in Affirmative, would such Services provided by the Applicant Qualify as “PURE services (excluding works Contract service or other 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) dated25 January, 2018 issued under Central Goods And Services TaxAct,2017 (CGST) and Corresponding Notification No.KA.NI.-2 843/Xi-9 (47)/ 17-U.P Act-1-2017 –Order –(10)-2017 Lucknow dated June30, 2017 issued under Uttar Pradesh Goods And Services TaxAct,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.

Ans- Not applicable
UP_AAR_72 dated 21.01.2021 Jan-2021 Download 97(2)(b)
278 Uttar Pradesh M/s Uttar Pradesh power corporation

In view of difference of opinion between  the Members of Appellate Authority for Advance ruling for Goods and service Tax, Uttar Pradesh, no ruling can be issued on the Question raised  by the Appellant, in terms Of the provisions of Sub Section 3 of Section 101  of CGST Act, 2017. thus the Advance Ruling issued  vide order No. U.P  ADRG -64/2020 Dated 17.09.2020 by the Authority for Advance Ruling Uttar Pradesh , is deemed to be not in operation.
 

"UP_AAAR_13/2021 dated _21.01.2021 " Jan-2021 Download #
279 Gujarat Shalby Limited Whether the medicines, consumables and implants used in the course of providing health care services to in-patients for diagnosis or treatment for patients opting with or without packages along with allied services i.e. (room rent/food/doctor fees Etc.) provided by hospital would be considered as "Composite Supply and accordingly eligible for exemption under the category "HEALTH CARE SERVICES” ? GUJ/GAAR/R/11/2021 dated 20.01.2021 Jan-2021 Download 97(2)(e)
280 Gujarat I-tech Plast India Pvt.Ltd. 1. What is the appropriate classification and rate of GST applicable on supply of the Plastic Toys under CGST and SGST? 2. Can the applicant claim Input Tax Credit in relation to CGST-SGST separately in debit notes issued by the supplier in current financial year i.e. 2020-21, towards the transactions for the period 2018-19?” GUJ/GAAR/R/10/2021 dated 20.01.2021 Jan-2021 Download 97(2)(a) & (d)
281 Gujarat Unlimited Unnati Pvt. Ltd. 1. Whether our service provided to recipient of foreign country will be considered as export and zero rated supply? 2. Commission paid to foreign agent who is non resident of India and he does not have any permanent establishment or business connection in India then what is liability of GST on such commission payable to foreign agent related to service provided out of India? GUJ/GAAR/R/09/2021 dated 20.01.2021 Jan-2021 Download 97(2)(e)
282 Gujarat National Institute of Design 1. Whether NID would qualify as ‘Governmental Authority’ as defined under the Integrated Goods and Services Tax Act, 2017? 2. Whether NID is liable to pay GST on procurement of following services under reverse charge mechanism, in view of the exemption granted in Sl. no.3 of Notification No.12/2017–Central Tax(Rate) or Sl.No.3 of Notification No.09/2017–IGST (Rate) ? • Security services received from any person other than body corporate as per Notification No.13/2017 – Central Tax (Rate) • Access to e-books/e-database from service provider located outside India as import of service as per Notification No.10/2017 – IGST (Rate) 3. Whether NID is required to be registered as a tax deductor under GST as per the provision of Section 24 of the CGST Act? GUJ/GAAR/R/08/2021 dated 20.01.2021 Jan-2021 Download 97(2)(b), (e) & (f)
283 Gujarat Kunal Structure India Private Limited. Whether the Service of Work Contract provided by the Applicant as sub-contractor are taxable at the rate of 12% for the period prior to 25.01.2018 when Notification No. 11/2017-CT (Rate) dated 28.06.2017 was amended by Notification No. 01/2018-CT (Rate) dated 25.01.2018. GUJ/GAAR/R/06/2021 dated 20.01.2021 Jan-2021 Download 97(2)(b)
284 Gujarat Vadilal Industries Ltd. What would be the classification of “Flavored Milk” sold under trade name of Power Sip? GUJ/GAAR/R/05/2021 dated 20.01.2021 Jan-2021 Download 97(2)(a)
285 Gujarat Apar Industries Limited. Whether the applicability or determination of liability to pay Tax on our said goods at 5% GST rate is legally correct and in order in terms of Schedule-I of Notification No.1/2017-Integrated Tax(Rate) or not?” (supply of “Solar HT XLPE & LT XLPE Cables”, for use as Parts in the manufacture of Solar Power Generating System) GUJ/GAAR/R/03/2021 dated 20.01.2021 Jan-2021 Download 97(2)(e) & (g)
286 Gujarat Gujarat Co-Operative Milk Marketing Federation Ltd. What would be the classification of “Flavored Milk”? GUJ/GAAR/R/04/2021 dated 20.01.2021 Jan-2021 Download 97(2)(a)
287 Gujarat Apar Industries Limited. "Whether the applicability or determination of liability to pay Tax on our said goods at 5% GST rate is legally correct and in order in terms of Schedule-I of Notification No.1/2017-Integrated Tax(Rate) or not?” (supply of “Solar DC Cables”, for use as Parts in the manufacture of Solar Power Generating System)" GUJ/GAAR/R/02/2021 dated 20.01.2021 Jan-2021 Download 97(2)(e) & (g)
288 Gujarat Enpay Transformer Components India Private Limited. 1. Whether liability to pay GST on reverse charge arises if amount is paid as interest on late payment of invoices of imported goods? If yes, then at what rate? 2. Whether liability to pay GST on reverse charge arises if amount is paid for reimbursement of Stamp tax paid as a pure agent by M/s. Enpay, Turkey on our behalf? GUJ/GAAR/R/01/2021 dated 20.01.2021 Jan-2021 Download 97(2)(b) & (e)
289 Gujarat Shilchar Technologies Limited. Whether supply of Aluminium Foil Type Winding Inverter Duty Transformer classifiable under Chapter Heading 8504 and parts of Transformer supplied / to be supplied for initial setting up of solar project falls under Sr. No. 234 in Schedule-I to Notification No. 01/20017-Central Tax (Rate) dated 28th June, 2017 and liable to Central GST at the rate of 2.5% along with State GST at the rate of 2.5%? GUJ/GAAR/R/07/2021 dated 20.01.2021 Jan-2021 Download 97(2)(a)
290 Odisha Surya Roshni LED Lighting Projects Limited The issue relates to applicability of Entry 3(vi) & 3(ix) of Notification No.11/2017-CT(Rate) dated-28.06.2017(as amended) & determination of transaction value for the purpose of calculation of GST on capital subsity received/receivable by the applicant. 05/ODISHA-AAR/2020-21 dated- 20.01.2021 Jan-2021 Download 97(2)(a), (b) & (c)
291 Odisha Pinacles Lighting Project Private Limited The issue relates to applicability of Entry 3(vi) of Notification No.11/2017-CT(Rate) dated-28.06.2017(as amended) & determination of transaction value for the purpose of calculation of GST on capital subsity received/receivable by the applicant. 04/ODISHA-AAR/2020-21 dated- 20.01.2021 Jan-2021 Download 97(2)(a), (b) & (c)
292 Odisha Nexustar Lighting Project Private Limited The issue relates to applicability of Entry 3(vi) of Notification No.11/2017-CT(Rate) dated-28.06.2017(as amended) & determination of transaction value for the purpose of calculation of GST on capital subsity received/receivable by the applicant. 03/ODISHA-AAR/2020-21 dated- 20.01.2021 Jan-2021 Download 97(2)(a), (b) & (c)
293 Andhra Pradesh Karthikeya Projects 1. PVC Ghamela, Insulation Tape, AG-4 Grading Machine, Led Torch Light, AG-4 Cutting wheel, Tarpaulin Sheet, Binding wire, Suction Hose Pipe, Auto Level Stand, Leveling Staff 5mtrs 5folds, Steel Tape, Safety Helmet, Safety Shoes etc. on which GST@18% is paid. 2. Wood cutting wheel etc. on which GST@12% is paid. 3. Cotton Yarn Waste Cloth etc.on which GST@ 5% is paid. 4. Cement on which GST@28% is paid. AAR No.09/AP/GST/2021 dated:19.01.2021 Jan-2021 Download 97(2) d
294 Andhra Pradesh Deeraj Goyal The applicant acts as an intermediary between the truck owners and goods transportation agencies for transportation of goods by road. The applicant seeks clarification whether he will be classified under transportation of goods by road, which is exempt, or commission agents or goods transport agencies and under what HSN, his services will be classified and what will be the turnover? AAR No.08/AP/GST/2021 dated: 18.01.2021 Jan-2021 Download 97(2) a
295 Andhra Pradesh Building Roads Infrastructure & Construction Private Limited 1. What is the classification of the ‘works contract’ services pertaining to construction, erection, commissioning and completion of ‘Bridges and Roads’ provided by the applicant as a subcontractor to the Contractors who have been awarded the construction contract pertaining to construction/widening of roads by the Government Entities such as National Highway Authority of India? 2. Clarification for rate of tax chargeable on the outward supplies i.e., on the RA bills raised on main contractor. 3. Whether eligible to claim input tax credit on inward supply of the following goods, JCB, Road Roller, Grader, Hydra Crane, Transit Mixer, Generator, Excavator and Sensor Paver AAR No.07/AP/GST/2021 dated: 18.01.2021 Jan-2021 Download 97(2) b, d, f
296 Andhra Pradesh Continental Engineering Corporation 1. Whether GST is applicable on the proposed receipt of money in case of arbitration claims awarded for works contract completed in the Pre-GST regime? 2. If the answer to the above Question is yes then under what HSN Code and GST rate the liability is to be discharged by the applicant? AAR No. 06/AP/GST/2021 dated: 18.01.2021 Jan-2021 Download 97(2) b ,e
297 Andhra Pradesh S.K.M.L. Industries 1. What is rate of tax applicable for iron tubular trevis? 2. Classification of the product and HSN code of this item? AAR No.05/AP/GST/2021 dated: 18.01.2021 Jan-2021 Download 97(2) b
298 Andhra Pradesh SCV Sky Vision Whether Sl.No.2 of the Notification No.12/2017 – Central Tax (Rate) dated June 28th, 2017 (‘Service Exemption Notification’) granting exemption to ‘Services by way of transfer of a going concern as a whole or an independent part thereof’ is applicable on the business transfer undertaken in the present instance? AAR No.04/AP/GST/2021 dated: 12.01.2021 Jan-2021 Download 97(2) b, e
299 Andhra Pradesh Seetharamanjaneya Dal And Fried Gram Mill 1. Whether the supply of red gram dall 2600 MTs by receiving 3823.529 MTs of indigenous red gram under barter system attracts any tax under GST? 2. Whether the packing charges of Rs.4.50 received by the applicant for packing I Kg. of red gram dall supplied to the said Corporation are taxable? AAR No.03/AP/GST/2021 dated: 12.01.2021 Jan-2021 Download 97(2) e
300 Andhra Pradesh DKV Enterprises Private Limited Whether the marketing and consultancy services supplied by the applicant are liable under export of service or not. AAR No. 02/AP/GST/2021 dated: 11.01.2021 Jan-2021 Download 97(2) b, e
301 Andhra Pradesh The President, Vijayawada Wholesale Commercial Complex Members Welfare 1. Whether under the facts and circumstances of the case, the activities of the applicant can be considered as supply of goods and/or services under the APSGST / CGST Acts? 2. If not, whether under the facts and circumstances of the case, the applicant is required to obtain registration under the said Acts? AAR No. 01/AP/GST/2021 dated:11.01.2021 Jan-2021 Download 97(2) f,g
302 Uttar Pradesh M/s Shyam Sunder Sharma
Q-1 What should be the Classification and GST rate on Supply of popcorn under Notification  No.01/2017-Central Tax (Rate) dated 28.06.2017 amended till date?

Ans- The HSN code of the product namely”Popcorn” is 19041090 Attracting Rate of Tax @9% each under Central and State Tax (cumulatively 18%) as per Sl.No. 15 of schedule III of Notification No.1/2017-Central Tax (Rate) dated 28.06.2017 as amended.
UP_AAR_71 dated 01.01.2021 Jan-2021 Download "97(2)(a) "
303 Gujarat M/s. Wiptech Peripheral Pvt. Ltd. Question Not Mentioned in the Application GUJ/GAAR/ADM/2020/122 dated 30.12.2020 Dec-2020 Download Nil
304 Gujarat M/s. The Maharaja Pratapsingh Coronation Gymkhana Rejected GUJ/GAAR/ADM/2020/121 dated 30.12.2020 Dec-2020 Download 97(2)(e)& (g)
305 Gujarat M/s.Surat Municipal Corporation Whether the Supply made by M/s. INI Studio Pvt. Ltd. would qualify for Exemption under Entry No. 3 of the Notification No. 12 / 2017 – CT as a “Service” in relation to any functions entrusted to a municipality under article 243W of the Constitution as a “Pure Service” GUJ/GAAR/ADM/2020/120 dated 30.12.2020 Dec-2020 Download 97(2)(a),(b)& (e)
306 Gujarat M/s. MohitkumarMahendrabhai Patel Question Not Mentioned in the Application GUJ/GAAR/ADM/2020/119 dated 30.12.2020 Dec-2020 Download Nil
307 Gujarat M/s. Khaitan Chemicals and Fertilizers Ltd. Double taxation on freight portion of imported goods- Goods imported and IGST levied on CIF Value (which includes freight) Plus Basic Custom duty plus Social Welfare Cess. IGST levied again on the freight component (Ocean Freight) on reverse charge basis. GUJ/GAAR/ADM/2020/118 dated 30.12.2020 Dec-2020 Download 97(2)(e)
308 Gujarat M/s. Gujarat State Road Development Corporation Ltd. Question Not Mentioned in the Application GUJ/GAAR/ADM/2020/117 dated 30.12.2020 Dec-2020 Download Nil
309 Gujarat M/s. AshokkumarKhimjibhai Patel Classification of goods and applicable tax rate on that. Applicability of a notification issued under the provision of the Act. GUJ/GAAR/ADM/2020/116 dated 30.12.2020 Dec-2020 Download 97(2)(a) &(b)
310 Gujarat M/s AbdulwahidShamsudi Whether the applicant can purchase the E- Scrap under RCM and pay taxed at 5% being Trader. GUJ/GAAR/ADM/2020/115 dated 30.12.2020 Dec-2020 Download 97(2)(e)
311 Gujarat M/s. Ananta Synthetic Innovations Geo Membrane for Waterproof Lining fabrics (also referred to as Pond Liner). HSN 39269099 (i)28%(14% SGST + 14% CGST) upto 14.11.2017. (ii) 18%(9% SGST + 9% CGST) from 15.11.2017 onwards. GUJ/GAAR/R/107/2020 dated 30.12.2020 Dec-2020 Download 97(2)(a)
312 Gujarat M/s Baroda Medicare Private Limited Question 1: Whether the supply of medicines, surgical items, implants, consumables and other allied services & items provided by the hospital through their hospital in house pharmacy, as well as food, room on rent, other services to the in-patients is part of composite supply of health care treatment; and hence not taxable under CGST/SGST? Question 2 : Whether the supply of Occupational Health Check-up service (OHC) 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/GAAR/R/106/2020 dated 30.12.2020 Dec-2020 Download 97(2)(e)
313 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-2020 Download 97(2)(a),(b),(e)&(g)
314 Andhra Pradesh Andru Ramesh Babu Whether in the facts and circumstances the contributions to National Mineral Exploration Trust (NMET) and District Mineral Foundation (DMF) under the Mines and Minerals (Development and Regulation) Act, 1957 (MMDR) read with National Mineral Exploration Trust Rules, 2015 (‘NMETR’) and Mines and Minerals (Contribution to District Mineral Foundation) Rules, 2015 (‘MMCDMFR’) would qualify as consideration towards supply of mining service by Andhra Pradesh Government and consequently included for purpose of value of supply chargeable to GST under the Reverse Charge Mechanism in the hands of the applicant service recipient? AAR No.25/AP/GST/2020 dated: 16.12.2020 Dec-2020 Download 97(2) b,e
315 Andhra Pradesh AndruUsha Rani Whether in the facts and circumstances the contributions to National Mineral Exploration Trust (NMET) and District Mineral Foundation (DMF) under the Mines and Minerals (Development and Regulation) Act, 1957 (MMDR) read with National Mineral Exploration Trust Rules, 2015 (‘NMETR’) and Mines and Minerals (Contribution to District Mineral Foundation) Rules, 2015 (‘MMCDMFR’) would qualify as consideration towards supply of mining service by Andhra Pradesh Government and consequently included for purpose of value of supply chargeable to GST under the Reverse Charge Mechanism in the hands of the applicant service recipient? AAR No.27/AP/GST/2020 dated: 16.12.2020 Dec-2020 Download 97(2) b,e
316 Andhra Pradesh Vempati Veerraju Whether in the facts and circumstances the contributions to National Mineral Exploration Trust (NMET) and District Mineral Foundation (DMF) under the Mines and Minerals (Development and Regulation) Act, 1957 (MMDR) read with National Mineral Exploration Trust Rules, 2015 (‘NMETR’) and Mines and Minerals (Contribution to District Mineral Foundation) Rules, 2015 (‘MMCDMFR’) would qualify as consideration towards supply of mining service by Andhra Pradesh Government and consequently included for purpose of value of supply chargeable to GST under the Reverse Charge Mechanism in the hands of the applicant service recipient? AAR No.29/AP/GST/2020 dated: 16.12.2020 Dec-2020 Download 97(2) b,e
317 Andhra Pradesh ManyamVenkata Rajini Whether in the facts and circumstances the contributions to National Mineral Exploration Trust (NMET) and District Mineral Foundation (DMF) under the Mines and Minerals (Development and Regulation) Act, 1957 (MMDR) read with National Mineral Exploration Trust Rules, 2015 (‘NMETR’) and Mines and Minerals (Contribution to District Mineral Foundation) Rules, 2015 (‘MMCDMFR’) would qualify as consideration towards supply of mining service by Andhra Pradesh Government and consequently included for purpose of value of supply chargeable to GST under the Reverse Charge Mechanism in the hands of the applicant service recipient? AAR No.31/AP/GST/2020 dated: 16.12.2020 Dec-2020 Download 97(2) b,e
318 Andhra Pradesh Hitech Print Systems Limited 1. 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 28-06-2017 as amended? 2. Whether printing of Post examination items like marks card, grade card, certificates to educational boards (up to higher secondary) after 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 28-06-2017 as amended? 3. 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 28-06-2017 as amended? AAR No.24/AP/GST/2020 dated: 15.12.2020 Dec-2020 Download 97(2) b
319 Maharashtra M/s. Work Group SushikshitBerojgarNagrikSewaSahkariSansthaMaryadit Amravati 1. Whether the services provided by the Applicant are covered under Clause 1 & 2 of Twelfth Schedule of Article 243W? 2. Whether the services provided by the applicant fall under the Exemption Notification No. 12/2017 dated 28th June, 2017 (Entry No. 3 of Exemption Notification) as amended from time to time as the services are in the nature of pure labour services. 3. Whether the services provided by the applicant fall within the Government Works Contract Services on which GST rate was amended to 12% in the notification No. 20/2017. GST-ARA-89 /2019-20/B-62,Mumbai, dated 15.12.2020 Dec-2020 Download 97(2)(a), (b) & (e)
320 Maharashtra M/s. Prettl Automotive India Private Limited QUE 1. Whether the financial assistance to be received by the Applicant is a consideration for supply and the activity is covered under the meaning of supply of services in terms of Section 7 of the Central Goods and Services Tax Act, 2017 / Maharashtra Goods and Services Tax Act, 2017? QUE 2. If the above activity is not considered as 'supply of services' then whether the said activity is to be considered as "exempted supply' or 'non taxable supply and accordingly input tax credit is to be reversed in accordance with Section 17 of CGST Act, 2017 / MGST Act, 2017 read with Rule 42 of Central Goods and Services Tax Rules, 2017/ Maharashtra Goods and Services Tax Rules, 2017? QUE 3. If the above activity is considered as supply of service, then whether the same is classifiable under SAC 9997 as other services nowhere else classified under Sr. no 35 of the Notification-11/2017- C.T. (Rate) dated 28th June 2017 / Sr. no 35 of the Notification-11/2017-S.T. (Rate) dated 29th June 2017 / sr. no 35 of the Notification 8/2017- I.T. (Rate) dated 28th June 2017? QUE 4. Where the said activity if considered as supply of service, then whether the same is covered as "Zero Rated Supply and qualifies as "export of service under the provisions of Integrated Goods and Services Tax Act, 2017 and can be exported without payment of IGST? GST-ARA- 20/2019-20/B-59 ,Mumbai, dated 15.12.2020 Dec-2020 Download 97(2)(a),(d), (e) & (g)
321 Maharashtra M/s. JankiSushikshitBerojgarNagrikSevaSahakariSanstha Ma Amravati QUE 1. Whether the services provided by the Applicant are covered under Clause 1 & 2 of Twelfth Schedule of Article 243W? QUE 2. Whether the meals provided to Government Ashrams for economically weaker class of students fall within Clause 1 & 2 of Twelfth Schedule of Article 243W? QUE 3. Whether the services provided by the applicant fall under the Exemption Notification No. 12/2017 dated 28th June, 2017 (Entry No. 3 of Exemption Notification) as amended from time to time as the services are in the nature of pure labour services. GST-ARA- 69/2019-20/B-61,Mumbai, dated 15.12.2020 Dec-2020 Download 97(2)(a), (b) & (e)
322 Maharashtra M/s. Royal Carbon Black Private Limited What is the (HSN) classification of Tyre Pyrolysis Oil and what is Current rate of tax applicable? GST-ARA- 50/2019-20/B-60, Mumbai, dated 15.12.2020 Dec-2020 Download 97(2)(a)
323 Maharashtra M/s.Amogh Ramesh Bhatwadekar 1)Whether "e-goods”, as commercially known in the market, are "goods" as defined in the GST Acts or are they services as per GST Act? 2) If they are goods, what is the HSN classification and if services, what is the service classification and rate of GST on its sale/ supply within state? 3) Whether they are exempted from GST? 4) If Not exempted, what is the rate of GST on supply? 5) In what circumstances will IGST, under reverse charge, be applicable or whether it is applicable in the situation of procurement from foreign supplier and supply from out of India as discussed above? 6) If the customer is from India and paying the consideration in dollar, whether it will be allowed as exports or if not allowed as exports then whether GST is leviable? What is rate of SGST & CGST or IGST? Under which HSN Code or SAC? 7) If customer pays for the e goods in Indian rupees and goods delivered through CLOUD located outside India whether SGST & CGST or IGST leviable on such transactions? 8) In case where customer / buyer is from out of India and payment is done in dollar, according to us it is export of goods / services and therefore neither SGST & CGST is leviable? Please clarify the same. 9) In case buyer is from India, the goods/ services are stored in CLOUD which are the servers outside India, therefore even though payment is received in rupees, it is again export of services being services are received from distantly installed servers . Hence No CGST and or SGST isleviable? 10) Whether IGST is applicable under section 5( 3 ) & 5( 4) of the IGST Act, according to us it is not because it is not imported into India and the services are stored on CLOUD and therefore it cannot be said to be imports and thus not liable for RCM? 11) If suppose RCM is applicable then its rate? May please be clarified. GST-ARA- 06/2019-20/B-58,Mumbai, dated 15.12.2020 Dec-2020 Download 97(2)(a), (e)& (f)
324 Uttar Pradesh M/s Prasu Infrabuild
Q-1 If  any Flat  buyer otherwise Qualified to get lower rate of GST under CLASS  Scheme get intrest Subvention  certificate and/or Interest subsidy in his \her bank account after?

3.1 Tower /Building get Completion Certificate From Competent Authority,or

3.2 Expiry of six months from end of financial Year. can builder pass –on benfit of lower rate of GST to this flat buyer in such situation? and How?

Ans- The excess tax is to be adjusted as per clarification issued by Tax Research Unit, Ministry of Finance ,Govt, of India  vide F.No. 354/52/2018/TRU  dated 07.05.2018. Even then if the Applicant is unable to Adjust  the same , the Applicant may Approach to Appropriate  forum which is GST Policy Wing.

Q-2 How can builder get GST Credit adjustment if builder does not have future GST liability in this project?

Ans-The Question is out of purview of advance ruling authority. As such the Question  raised by the applicant is not Answered.

Q-3 Will builder be entitled to GST refund if amount is not Adjustable  from future liability  of GST under the project?

Ans- The Question is out of purview of advance ruling authority. however, Whether the Applicant is entitled for refund or not, under Section 54 of Central Goods & Services Tax Act,2017 read with  Rule 89 of Central Goods& Services Tax Rules, 2017 would be decided by the jurisdictional Authority  subject to fulfillment  of necessary conditions of refund.
UP_AAR_69 dated 14.12.2020 Dec-2020 Download 97(2)(b) & (d)
325 Uttar Pradesh M/s Prasu Infrabuild
Q-1 If  any Flat  buyer otherwise Qualified to get lower rate of GST under CLASS  Scheme get intrest Subvention  certificate and/or Interest subsidy in his \her bank account after?

3.1 Tower /Building get Completion Certificate From Competent Authority,or

3.2 Expiry of six months from end of financial Year. can builder pass –on benfit of lower rate of GST to this flat buyer in such situation? and How?

Ans- The excess tax is to be adjusted as per clarification issued by Tax Research Unit, Ministry of Finance ,Govt, of India  vide F.No. 354/52/2018/TRU  dated 07.05.2018. Even then if the Applicant is unable to Adjust  the same , the Applicant may Approach to Appropriate  forum which is GST Policy Wing.

Q-2 How can builder get GST Credit adjustment if builder does not have future GST liability in this project?

Ans-The Question is out of purview of advance ruling authority. As such the Question  raised by the applicant is not Answered.

Q-3 Will builder be entitled to GST refund if amount is not Adjustable  from future liability  of GST under the project?

Ans- The Question is out of purview of advance ruling authority. however, Whether the Applicant is entitled for refund or not, under Section 54 of Central Goods & Services Tax Act,2017 read with  Rule 89 of Central Goods& Services Tax Rules, 2017 would be decided by the jurisdictional Authority  subject to fulfillment  of necessary conditions of refund.
UP_AAR_69 dated 14.12.2020 Dec-2020 Download 97(2)(b) & (d)
326 Uttar Pradesh M/s Tulsiram Food Products
Q-1 What will be the Applicable CGST& SGST Tax rate on the final products  namely “Namkeen”   in the circumstances  after  fulfilling the condition of affidavit for disclaimer , use of unregistered  brand ,name,symbols  etc and use  of such disclaimer in the final products ?

Ans- 1 If the Applicant Voluntarily  forego their actionable claim  or  enforceable right on brand name on the final products namely “Namkeen”   in the manner as prescribed under the Notification No. 01/2017-CT(RATE) DATED 28.06.2017 THE APPLICABLE RATE of Central Tax  and State Tax would be 2.5% each (cumulative 5%).

Q-2 What will be CSH/HSN code alongwith Applicable  Tax rate of the final products namely “Extruded raw Stick”?

Ans- The  CSH/HSN code of the final products namely “Extruded raw Stick” is 21069099 Attracting rate of tax @ 9% each under Central and State Tax (cumulative 18%).
UP_AAR_68 dated 11.12.2020 Dec-2020 Download 97(2)(a), (b) &(e)
327 Andhra Pradesh Kakatiya Cement Sugar & Industries Ltd 1. Can the tax paid at wrong jurisdiction be appropriated? 2. Refund of accumulated GST paid on Lime Stone Royalty under RCM. AAR No.22/AP/GST/2020 dated: 23.11.2020 Nov-2020 Download NA
328 Uttar Pradesh M/s NILKAMAL LIMITED
Q-1 Whether Vaccine Carrier & Vaccine Cold box is falling under Chapter 90 MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS under Chapter heading-9018, subheading 901890 and Tariff item 90189099  other instruments  and appliances used in medical science   and attracting  rate of Tax @ 6% each under Central State Tax.

Ans-1 No

Q-2 Whether The above mentioned items are falling under Chapter 39 Plastics And ARTICLES THEREOF Chapter heading 3923, subheading 392310 and Tariff Item 39231030 as ‘’Insulated Ware” Attracting rate of Tax @ 9% each  under Central and State Tax?

Ans-2  Yes, Vaccine Carrier & Vaccine Cold box is falling under Chapter subheading 39231030

Attracting rate of Tax @ 9% each  under Central and State Tax.

Q-3 If the above products are not falling either under Chapter 90 or  Chapter 39, what is  the Appropriate Classification  of Vaccine Carrier & Vaccine Cold box and what is the rate of Tax  Under Central, State Tax?

Ans- Not applicable.
UP_AAR_67 dated 17.11.2020 Nov-2020 Download 97(2)(a)
329 West Bengal Garuda Power Pvt Ltd What document is required for the supply of goods or services to SEZ units? 13/WBAAR/2020-21 dated 13.11.2020 Nov-2020 Download rejected
330 West Bengal Lokenath Builders Whether supply of conservency servises to the Govt. is exempted in SI. 3 of Notification 12/2017 Central Tax (Rate) dated 28/06/2017? 12/WBAAR/2020-21 dated 13.11.2020 Nov-2020 Download 97(2)(b)
331 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/GAAR/R/105/2020 dated 05.11.2020 Nov-2020 Download 97(2)(b)& (e)
332 Uttar Pradesh M/s Eris Pharmaceuticals
Q-1 Whether “Topical Antiseptic Solution /Topical Antiseptic Hand Sanitizer” is Classifiable under HSN code 30049087 (medicament) or 38089400.(Disinfectant).

Ans- The Topical Antiseptic Solution /Topical Antiseptic Hand Sanitizer” is classifiable under HSN code 38089400.

Q-2 What is rate of tax payable on “Topical Antiseptic Solution /Topical Antiseptic Hand Sanitizer”  under Central Goods and Services Tax Act, 2017 ; Uttar Pradesh Goods and Service Tax Act, 2017?

Ans- CGST rate on “Topical Antiseptic Solution /Topical Antiseptic ”  is 9% as per entry no. 87 of Schedule III of Notification No. 01/2017-CT(Rate)  dated 28.06.2017, Similarly ,SGST rate on  “Topical Antiseptic Solution /Topical Antiseptic Hand Sanitizer”  is 9%.
UP_AAR_66 dated 12.10.2020 Oct-2020 Download 97(2)(a)
333 Karnataka The Karnataka State Co-Operative Marketing Federation Limited 1. Whether the transaction of supplying Kharif Arhar (Tur) Crops and Green Grm crops from farmers to NAFED is a taxable supply? What is the rate of tax to be charged for sale of Agricultural produce to NAFED, if it is to be treated as taxable supply? 2. Whether GST paid on purchase of Gunny bags by KSCMFL eligible to be claimed as Input Tax Credit? 3. Whether provisions of Section 51 and Notification 50/2018 - Central Tax dated 13th September 2018 applicable on KSCMFL i.e. is KSCMFL required to deduct TDS u/s 51 of CGST/KGST Act, 2017 on payments to be made by KSCMFL to NAFED? 53/2020-21 dated 12.10.2020 Oct-2020 Download 97(2)(b) & (d)
334 Odisha NBCC (Inidia) Ltd. The issue relates to applicability of Sr. No.03 & clause No.(ix) and (x) in the explanation at Sr.No.4 of Notification No.11/2017-CT(Rate) 01/Odisha/AAR/20-21 dated 01.10.2020 Oct-2020 Download 97(2)(a)(b) & (e)
335 Odisha Tokyo Electric Power Company The applicant sought ruling on requirement of registration under OGST & CGST ACT, 2017 for the consultancy services provided to Odisha Power Transmission Corporation Limited. 02/Odisha-AAR/2020-21 dated 01.10.2020 Oct-2020 Download 97(2)(f)
336 Gujarat M/s Vishv Enterprise Whether services of providing Para-medical Administrative, Technical and other Staff on Outsource basis to Seth L.G. General Municipal Hospital are exempted or not? GUJ/GAAR/R/95/2020 dated 24.09.2020 Sep-2020 Download 97(2)(a)
337 Uttar Pradesh M/s U.P POWER CORPORATION LTD
Q-1Whether there is a supply of service by the applicant  Corporation in recovery of expenses  from DISCOMs as well as UPPTCL and other power companies by way of book entries and hence , liable to GST.

ANS-1 The Application  is liable to pay GST on the  O&m Expenses charged from its  subsidiary companies.

Q-2 Whether inclusion clause in subsection (2) of section 15 of CGST Act, 2017 providing for inclusion of incidental expenses in value of supply apply to applicant’s  case (i.e recovery, by way of book entries, of O&M expenses from DISCOMs as well as UPPTCL and other power companies)when there is no supply of a service by the Corporation to the DISCOMS as well as UPPTCL and other power companies so as to make the stated recoveries from DISCOMS UPPTCL and other power companies liable to GST, if answer to question 1 is negative.

ANS-2 As the supplies have been held as taxable as per  1 above the no2 becomes infructuous.

Q-3 If the answer to (i) or (ii) is in affirmative whether recovery against  certain  expenses such as  interest cost, salary, depreciation etc. which do not attract GST due to either they being exempt or non taxable will also be liable to GST.

Ans- With regard to the specific heads as mentioned in the question no.3 The GST would be chargeable

Q-4 Whether Transfer of miscellaneous incomes of Applicant  Corporation  To DISCOMS UPPTCL and other power companies liable to GST.

Ans- Income shared with the subsidiaries by the Applicant  would also be Chargeable to GST.
UP_AAR_64 dated 17.09.2020 Sep-2020 Download "97(2) (e) & (g) "
338 Uttar Pradesh M/s Apex Powers
Q-1 Under Chapter 85  what is the correct 4 digit HSN  code classification  for solar  power generating system?

Ans-The 4 digit HSN Code of ‘’Solar power Generating System’ is 8541.

Q-2 What constitutes solar power generating system 85. what are the various components and technical requirements That together constitutes solar power generating System under Chapter 85?

Ans- ‘’Solar Panel, Inverter ,Controller and battery are essential  elements of  “solar power generating System” and supply of aforesaid four items  as a whole would cover under the “solar power generating System” But cable & monitoring structures are also supplementary elements of “solar power generating. System”
UP_AAR_65 dated 17.09.2020 Sep-2020 Download 97(2)(a)
339 Uttar Pradesh M/s U.P POWER CORPORATION LTD
Q-1Whether there is a supply of service by the applicant  Corporation in recovery of expenses  from DISCOMs as well as UPPTCL and other power companies by way of book entries and hence , liable to GST.

ANS-1 The Application  is liable to pay GST on the  O&m Expenses charged from its  subsidiary companies.

Q-2 Whether inclusion clause in subsection (2) of section 15 of CGST Act, 2017 providing for inclusion of incidental expenses in value of supply apply to applicant’s  case (i.e recovery, by way of book entries, of O&M expenses from DISCOMs as well as UPPTCL and other power companies)when there is no supply of a service by the Corporation to the DISCOMS as well as UPPTCL and other power companies so as to make the stated recoveries from DISCOMS UPPTCL and other power companies liable to GST, if answer to question 1 is negative.

ANS-2 As the supplies have been held as taxable as per  1 above the no2 becomes infructuous.

Q-3 If the answer to (i) or (ii) is in affirmative whether recovery against  certain  expenses such as  interest cost, salary, depreciation etc. which do not attract GST due to either they being exempt or non taxable will also be liable to GST.

Ans- With regard to the specific heads as mentioned in the question no.3 The GST would be chargeable

Q-4 Whether Transfer of miscellaneous incomes of Applicant  Corporation  To DISCOMS UPPTCL and other power companies liable to GST.

Ans- Income shared with the subsidiaries by the Applicant  would also be Chargeable to GST.
UP_AAR_64 dated 17.09.2020 Sep-2020 Download 97(2) (e) & (g)
340 Gujarat M/s. INI Design Studio Pvt.Ltd. 1. Whether Design and Comprehensive Consultancy Services from concept to completion for State-of-Art High rise office building provided to Surat Municipal Corporation covered under Entry No.3 of Notification No.12/2017-Central Tax(Rate) dated 28.06.2017. 2. Whether Consultancy Services for preparation of design and detailed estimation of town hall at Dehgam, provided to Ahmedabad Urban Development Authority covered under Entry No.3 of Notification No.12/2017-Central Tax(Rate) dated 28.06.2017. 3. Whether Medical and Design Consultancy Services for establishment of Medical College, Teaching Hospital and Nursing College at Pune, provided to Pune Municipal Corporation covered under Entry No.3 of Notification No.12/2017-Central Tax(Rate) dated 28.06.2017. 4. Whether work of Preparation of Master Plan of Green Field Areas and Project Management Consultancy Work for Development of Green Field Areas provided to Rajkot Smart City Development ltd. covered under Entry No.3 of Notification No.12/2017-Central Tax(Rate) dated 28.06.2017. 5. Whether Consultancy Services for Architectural and Engineering design/working drawing of Baramati Hospital provided to Executive Engineer, Public Works(East) Division, Pune covered under Entry No.3 of Notification No.12/2017-Central Tax(Rate) dated 28.06.2017. Whether Consultancy service to Gujarat Technological University for Architectural design/engineering design, working drawing, Structural analysis and drawings, electrical drawings and details of all services for phase wise construction of building for proposed project can be covered under Entry No.3 of Notification No.12/2017-Central Tax(Rate) dated 28.06.2017 and Gujarat State Notification No.12/2017-ST(Rate) dated 28.06.2017. GUJ/GAAR/R/94/2020dated 17.09.2020 Sep-2020 Download 97(2)(b)& (e)
341 Andhra Pradesh M/s Gujarat Narmada Valley Fertilizers & Chemicals Ltd. Q.1.When landlord charges electricity or incidental charges in additional to rent as per Lease Agreement for immovable property rented to the tenant, is landlord liable to pay GST on electricity or incidental charges charged by it? Q.2 Can electricity charges paid by landlord to Torrent Power Ltd. (the supplier of electricity) for electricity connection in the name of landlord and recovered based on sub meters from different tenants be considered as amount recovered as pure agent of the tenant when the legal liability to pay electricity bill to Torrent Power Ltd. is that of landlord? GUJ/GAAR/R/93/2020dated 17.09.2020 Sep-2020 Download 97(2)(e)
342 Gujarat M/s. Anandjiwala Technical Consultancy Whether the Rajkot Urban Development Authority (Accredited Department of Gujarat State Government) falls under the definition of Government Authority or a Government entity as defined under para 2(zf) & 2(zfa) of the Notification No.12/2017-Central Tax(Rate) dated 28.06.2017 and consequently Pure Service which the applicant is providing to them is exempt from tax or not by virtue of Notification No.12/2017? GUJ/GAAR/R/92/2020dated 17.09.2020 Sep-2020 Download 97(2)(b)
343 Gujarat M/s. Apar Industries Ltd. Whether the applicability or determination of liability to pay Tax on our said goods at 5% GST rate is legally correct and in order in terms of Schedule-I of Notification No.1/2017-Integrated Tax(Rate) or not? GUJ/GAAR/R/91/2020dated 17.09.2020 Sep-2020 Download 97(2)(b)&(e)
344 Andhra Pradesh M/s. AshimaDyecotPvt. Ltd. Whether the article ‘Fusible Interlining cloth for cotton fabrics’ manufactured by the applicant falls under Chapter 5903 or under Chapter 52 or 55 of the HSN? GUJ/GAAR/R/90/2020dated 17.09.2020 Sep-2020 Download 97(2)(b)
345 Gujarat M/s. ENP Techno Engineers 97(2)(b)& (e) GUJ/GAAR/R/89/2020dated 17.09.2020 Sep-2020 Download 97(2)(b)& (e)
346 Gujarat M/s. Gujarat Industrial Development Corporation Whether various activities carried out by the Applicant 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 Central Goods and Services Act, 2017 (‘CGST Act’)? GUJ/GAAR/R/88/2020dated 17.09.2020 Sep-2020 Download 97(2)(b)&(g)
347 Gujarat M/s. Gujarat Raffia Industries Limited (a)Classification of goods and/or services or both. GUJ/GAAR/R/87/2020dated 17.09.2020 Sep-2020 Download 97(2)(a)
348 Gujarat M/s. Nepra Resources Management Pvt. Ltd. Whether the solid waste management service provided by the applicant to Notified Area Authority, Vapi under the above referred agreement is exempted under Notification No.12/2017-Central Tax(Rate) dated 28.06.2017? GUJ/GAAR/R/85/2020dated 17.09.2020 Sep-2020 Download 97(2)(b)&(e)
349 Gujarat M/s. Rotex Fabric Pvt. Ltd. 97(2)(a)& (b) GUJ/GAAR/R/84/2020dated 17.09.2020 Sep-2020 Download 97(2)(a)& (b)
350 Gujarat M/s. Posiedon Hydro Infratech 1. The confirmation requested is whether GST is applicable for the consultancy services rendered by various consultancy agencies to SardarSarovar Narmada Nigam Limited(SSNNL)? If such consultancy servicesis exempted from GST, whether the sub-consultant is also exempted from the payment of GST? If not, what is the rate of GST applicable to the sub-consultant? GUJ/GAAR/R/83/2020dated 17.09.2020 Sep-2020 Download 97(2)(b)& (e)
351 Gujarat M/s. Shree Arbuda Transport 1. If we want to provide all above services for a “Single consolidated Rate” as a package, whether such supply would be treated as “Mixed supply” as per the provisions of Section 2(74) of the CGST Act, 2017, since the services are not naturally bundled and are capable of being provided independently? Or it shall be treated as “Composite supply”? 2. What shall be the applicable HSN code and corresponding GST Rate for such bundle of services?(Highest Rate of Service in the bundle is 18%). 3. Whether the firm shall be eligible to avail ITC on the following: -Regarding GST paid on Commercial vehicles & Repair & maintenance cost of such vehicles used for transportation of goods/containers. -ITC on inward supply from CFS/Port/Labour contractor etc. related to such packaged outward supply. Whether the Exporter client shall be eligible to claim refund of the GST paid by them on our outward supply invoices? GUJ/GAAR/R/82/2020dated 17.09.2020 Sep-2020 Download 97(2)(a),(b), (d)&(e)
352 Gujarat M/s Shree Swaminarayan Foods Pvt. Ltd. Whether any tax is payable in respect of sale of Fryums manufactured by the applicant? And if the answer is in the affirmative, the rate of tax thereof?(Rate 18%  (CGST 9% + GGST 9% or IGST 18%) GUJ/GAAR/R/81/2020dated 17.09.2020 Sep-2020 Download 97(2)(a),(b)&(e)
353 Gujarat M/s ShuklaAsharImpexPvt. Ltd. The product i.e. ‘AAYUDH-MOSX’, is a mosquito repellent and hence, it is classifiable under Chapter Heading No. 3808 91 91 of the Customs Tariff Act, 1985, attracting GST @18% (CGST-9%+ SGST-9%). GUJ/GAAR/R/80/2020dated 17.09.2020 Sep-2020 Download 97(2)(a)
354 Gujarat M/s Shivam Agro Industries Whether the product ‘Zn EDTA’ (Zinc Ethylenediamine Tetra Acetic Acid) and ‘Fe EDTA’ (Iron Ethylenediamine Tetra Acetic Acid) Acetic Acid) being supplied by the applicant are classifiable under Chapter Heading 2833, 2921, 3105 or 3808 or any other Chapter Heading of the Customs Tariff Act, 1962? GUJ/GAAR/R/79/2020dated 17.09.2020 Sep-2020 Download 97(2)(a)& (b)
355 Gujarat M/s. J K Snacks Industries Q.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? Q.2. What is the applicable rate of SGST and CGST on supply of such Papad of different shapes and sizes? Goods and Services Tax rate of 18% (CGST 9% + GGST 9% or IGST 18%) is applicable to the product ‘Un-fried FRYUMS’ GUJ/GAAR/R/78/2020dated 17.09.2020 Sep-2020 Download 97(2)(a)
356 Gujarat M/s. J K Papad Industries Q.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? Q.2. What is the applicable rate of SGST and CGST on supply of such Papad of different shapes and sizes? Goods and Services Tax rate of 18% (CGST 9% + GGST 9% or IGST 18%) is applicable to the product ‘Un-fried FRYUMS’ GUJ/GAAR/R/77/2020dated 17.09.2020 Sep-2020 Download 97(2)(a)
357 Gujarat M/s. J K Food Industries Q.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? Q.2. What is the applicable rate of SGST and CGST on supply of such Papad of different shapes and sizes? Goods and Services Tax rate of 18% (CGST 9% + GGST 9% or IGST 18%) is applicable to the product ‘Un-fried FRYUMS’ GUJ/GAAR/R/76/2020dated 17.09.2020 Sep-2020 Download 97(2)(a)
358 Gujarat M/s D.M. Net Technologies Question: 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/75/2020dated 17.09.2020 Sep-2020 Download 97(2)(b)&(e)
359 Gujarat M/s Isotex Corporation Private Limited What is the classification and rate of tax payable in respect of Agro  Waste  Thermic  Fluid  Heater  or  Boiler  and  parts thereof considering  the  applicability  of  Sl.  No.234 of Schedule I to Notification No.1/2017-Central Tax (Rate), dated 28.06.2017 and corresponding notifications issued under State GST law and IGST Act? GUJ/GAAR/R/74/2020dated 17.09.2020 Sep-2020 Download 97(2)(a),(b)&(e)
360 Gujarat M/s Girivariya Non-Woven Fabrics Pvt. Ltd. Question-1: Whether the product Non-Woven Bags manufactured through the intermediate product, Non-Woven Fabrics classifiable under Heading No. 6305 or under Heading 3923? Question-2: Whether the product Non-Woven Bags would be eligible for exemption under Notification No.1/2017-C.T. (Rate) and 01/2017-I.T. (Rate) dated 28.06.2017, as amended? GUJ/GAAR/R/73/2020dated 17.09.2020 Sep-2020 Download 97(2)(a)& (b)
361 Gujarat M/s Air Control and Chemical Engineering Co. Ltd Question-1: Clarification in details is sought with regard to the GST rate applicable regarding the “Supply, Testing and Commissioning of 160 TR Chilled Water Plant to Naval Dockyard (Vishakhapatnam). Question-2: Clarification in details is sought with regard to the HSN/SAC code applicable regarding the “Supply, Testing and Commissioning of 160 TR Chilled Water Plant” to Naval Dockyard (Vishakhapatnam). Question-3: Clarification is also sought on applicability of the Notification No. 01/2017-IT (Rate), S. No. 252 (Any Chapter) whether Chillar Water Plant may be categorised as “Any Parts” and subject to GST @ 5% under HSN 8906. GUJ/GAAR/R/72/2020dated 17.09.2020 Sep-2020 Download 97(2)(a),(b)&(c)
362 Gujarat M/s GB Agro Industries Classification of the “Organic Manure”, “Bio-fertilizers”, “Granulated Nutrient Mixture” and “Phosphatic Rich Fertilizers” manufactured by them and its HSN code? GUJ/GAAR/R/71/2020dated 17.09.2020 Sep-2020 Download 97(2)(a)
363 Gujarat M/s. Stovec Industries Ltd. Question 1. Whether, in the facts and circumstances, the specified transaction of the Applicant should be categorized as individual supply or composite supply of service as per the Central Goods and Services Tax Act, 2017 and the Gujarat Goods and Services Tax Act, 2017? Question 2. Whether, in the facts and circumstances, the specified transaction of the Applicant is to be reckoned as being provided to SPA or to the customers of SPA located in India? Question 3. - Whether, in the facts and circumstances, the specified transaction of the Applicant could be categorized as that of an “intermediary” as per Section 2(13) of The Integrated Goods and Service Tax Act, 2017? Question 4. - Whether, in the facts and circumstances, the specified transaction qualifies to be “Export of service” as per Section 2(6) of The Integrated Goods and Services Tax Act, 2017? GUJ/GAAR/R/70/2020dated 17.09.2020 Sep-2020 Download 97(2)(e)&(g)
364 Gujarat M/s Sterling Accuris Wellness Pvt. Ltd. 1. Whether the applicant i.e. M/s. Sterling Accuris Wellness Pvt. Ltd is liable to pay GST on pathology or diagnostic services supply to the client who is researcher. 2. Whether any particular thing done by the applicant with respect to services amounts to or results in a taxable supply of services within the meaning of them. 3.Whether any pathology or diagnostic services supplied to clinical research organization including govt. body for their business activities (including survey of particular thing pertaining to health care service) amount to or results in taxable supply of services. GUJ/GAAR/R/69/2020dated 17.09.2020 Sep-2020 Download 97(2)(b),(e)&(g)
365 Gujarat M/s Rachna infrastructure Pvt. Ltd. Q.1 Whether said service can be classified under Tariff Heading 9973 as item No. (iii) Transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash deferred payment or other valuable consideration. Or item No. (viia) Leasing or renting of goods as any other service under the said chapter? Q.2 What shall be the rate of GST on given services provided by State of Gujarat to applicant for which royalty is being paid? 18% GST (9% CGST+ 9% SGST). GUJ/GAAR/R/68/2020dated 17.09.2020 Sep-2020 Download 97(2)(a),(b)&(e)
366 Gujarat M/s. Jayant Snacks and Beverages Pvt. Ltd., Question: Under which tariff Heading PAPAD of different shapes and sizes manufactured/ supplied by the applicant would attract CGST and SGST? ‘Un-fried Fryums’ 18% (CGST 9% + GGST 9% or IGST 18%) GUJ/GAAR/R/67/2020dated 17.09.2020 Sep-2020 Download 97(2)(a)&(e)
367 Gujarat M/s. BarakatbhaiNoordinbhai Whether any tax is payable in respect of sale /supply of Fryums manufactured by the applicant? And if the answer is in affirmative, the rate of tax thereof? ‘Un-fried Fryums’ 18% (CGST 9% + GGST 9% or IGST 18%) GUJ/GAAR/R/66/2020dated 17.09.2020 Sep-2020 Download 97(2)(a),(b)&(e)
368 Gujarat M/s. Jayant Food Products Question: Under which tariff Heading PAPAD of different shapes and sizes manufactured/ supplied by the applicant would attract CGST and SGST? ‘Un-fried Fryums’ 18% (CGST 9% + GGST 9% or IGST 18%) GUJ/GAAR/R/65/2020dated 17.09.2020 Sep-2020 Download 97(2)(a)&(e)
369 Gujarat M/s Jinmagal Corporation 1. Whether the one time long term lease premium payable/paid by the Jinmangal Corporation to Ahmedabad Urban Development Authority is supply and thus liable to pay tax as pr Section7? 2. Whether Jinmagal Corporation is required to discharge pay tax under Reverse Charge Mechanism in accordance to Section 9(3) on one time lease premium payable to AUDA in light of notification No. 13/2017 as amended by 05/2019. 3. Whether the annual lease premium Payable/paid by the applicant is supply? 4. Whether Jinmangal Corporation is required to discharge/tax under Reverse Charge Mechanism in accordance to Section 9(3) on one time lease premium payable to AUDA in light of Notification No. 13/2017 as amended by Not. No. 05/2019. GUJ/GAAR/R/64/2020dated 17.09.2020 Sep-2020 Download 97(2)(b)&(e)
370 Gujarat M/s Karam Green Bags Q.1 Whether the product Non Woven Bags manufactured through the intermediate product Non Woven fabric classifiable under Heading No. 5603 are properly classifiable under Heading No. 6305 or under Heading No. 3923? Q.2. Whether the product Non Woven Bags would be eligible for exemption under Notification No. 01/2017-CT (Rate) and 01/2017-I.T. (Rate) dated 28.06.2017 as amended? GUJ/GAAR/R/63/2020dated 17.09.2020 Sep-2020 Download 97(2)(a)&(b)
371 Gujarat M/s. Max Non WovenPvt. Ltd. Q.1 Whether the product Non Woven Bags manufactured through the intermediate product Non Woven fabric classifiable under Heading No. 5603 are properly classifiable under Heading No. 6305 or under Heading No. 3923? Q.2. Whether the product Non Woven Bags would be eligible for exemption under Notification No. 01/2017-CT (Rate) and 01/2017-I.T. (Rate) dated 28.06.2017 as amended? GUJ/GAAR/R/62/2020dated 17.09.2020 Sep-2020 Download 97(2)(a)&(b)
372 Gujarat M/s AltisFinechemPvt. Ltd Q. 1.Classification of goods and determination of tax liability of product under HSN 2919 of following goods : Calcium-3-methyl-2oxo-valerate (Alpha-Ketoanalogue Isoleucine Calcium Salt), Calcium-3-methyl-2oxobutyrate (Alpha-KetoanalogueValine Calcium Salt), Calcium-4-methyl-2oxo-valerate (Alpha-KetoanalogueLeucine Calcium Salt), Calcium-DL-2-hydroxy- 4 (Methylthio) butyrate (Alpha-Ketoanalogue Methionine Calcium Salt), Calcium -2 oxo-3-phenyl propionate (Alpha-Ketoanalogue phenylalanine Calcium Salt) GUJ/GAAR/R/61/2020 dated 17.09.2020 Sep-2020 Download 97(2)(a),(b), (e)&(g)
373 Maharashtra M/s. Kolhapur Foundry and Engineering Cluster
1. Whether the activity of Applicant is Supply of Goods or Supply of Job Work Services?
2. The used waste sand which is of the value 'Nil' (Refer separate Valuation Certificate by Engineer) will have any impact on valuation?
GST-ARA- 55/2019-20/B-47,Mumbai, Aug-2020 Download "97(2)(a) &(c) "
374 Maharashtra M/s. Tata Motors Limited 1. Whether input tax credit (ITC) available to Applicant on GST charged by service provider on hiring of bus/motor vehicle having seating capacity of more than thirteen person for transportation of employees to & from workplace? 2. Whether GST is applicable on nominal amount recovered by Applicants from employees for usage of employee bus transportation facility in non-air conditioned bus? 3. If ITC is available as per question no. (1) Above, whether it will be restricted to the extent of cost borne by the Applicant (employer)? GST-ARA- 23/2019-20/B- 46Mumbai, dated 25.08.2020 Aug-2020 Download 97(2)(b) &(d)
375 Rajasthan Trucity Developers LLP Whether the sale of plots, commercial or residential by the developer applicant to the buyers shall be considered as taxable supply of goods or service under section 7 of CGST Act, 2017read with clause No. 5 of schedule III? RAJ/AAR/2020-21/09 dated 24.08.2020 Aug-2020 Download 97(2)(d)
376 Gujarat Piyush Jayantilal Dobaria Under which tariff Heading PAPAD of different shapes and sizes manufactured/ supplied by the applicant would attract CGST and SGST? GUJ/GAAR/R/60/2020 dated 30.07.2020 Jul-2020 Download 97(2)(a) & (e)
377 Gujarat Manishbhai Champakbhai Mehta What is the HSN code of grinding of plastic material and what is the tax rate of said goods?. GUJ/GAAR/R/59/2020 dated 30.07.2020 Jul-2020 Download 97(2)(a) & (e)
378 Gujarat Fastrack Deal Comm Pvt. Ltd. 1. Whether the amount forfeited by Fastrack will attract GST? 2. Who will be considered as Service Receiver and Service Provider? 3. When sale of land is not treated as supply as per Schedule III of GST Act, 2017, whether forfeiture of advance pertaining to sale of land will be treated as supply and accordingly attract GST? GUJ/GAAR/R/58/2020 dated 30.07.2020 Jul-2020 Download 97(2)(g)
379 Gujarat Ashapura Buildcon Whether, the construction services provided by the applicant under the project “SAMANVAY RESIDENCY” qualifies for the reduced CGST rate of 6% (under CGST and SGST Act) as provided in Sr. No. 3 item (v) sub-item (da) of Notification No. 01/2018-CT (Rate) Dated 25.01.2018.? GUJ/GAAR/R/56/2020 dated 30.07.2020 Jul-2020 Download 97(2)(b)
380 Gujarat Sparsh OHC Manpower Service Specified services i.e. appointing Doctors, Nursing Staffs, and Ambulances and relating administrative services etc. covered under GST, whether it falls in the category of taxable or exempted services? GUJ/GAAR/R/55/2020 dated 30.07.2020 Jul-2020 Download 97(2)(b) & (g)
381 Gujarat Sterling Biotech Ltd. Whether the applicant is eligible to claim the benefit of lower rate of 5% { CGST- 2.5% + SGST-2.5%} under Sr. No. 180 of Schedule I of the rate schedule for goods under Not. No. 01/2017-CT (Rate) dated 28.06.2017 as well as of State Tax Notification. GUJ/GAAR/R/54/2020 dated 30.07.2020 Jul-2020 Download 97(2)(a) & (b)
382 Gujarat NarendrakumarManilal Patel, (National Health Care) Whether the goods supplied by the applicant are covered under Serial No.E(8) of List 3 of Entry 257 of Schedule I of Notification No.01/2017-Central Tax (Rate) dated 28.06.2017 issued under the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the ‘CGST Act, 2017’) and corresponding Notifications issued under the Gujarat Goods and Services Tax Act, 2017 (hereinafter referred to as the ‘GGST Act, 2017) and the Integrated Goods and Services Tax Act, 2017 (hereinafter referred to as the IGST Act, 2017) OR Serial No.218 of Schedule-II of the Notification No.01/2017-Central Tax (Rate) dated 28.06.2017 attracting GST rate of 12% GUJ/GAAR/R/53/2020 dated 30.07.2020 Jul-2020 Download 97(2)(b)
383 Gujarat Balkrishna Industries Q. 1: Whether availing exemption under Notification No.79/2017-Cus dated 13.10.2017 in respect of additional duty of customs under sub-Section (1), (3) and (5) of Section 3, anti-dumping duty under section 9A, but opting to pay IGST on the import of goods under Advance Authorization, would tantamount to availing the benefits of exemption under Notification No.79/2017-Cus dated 13.10.2017, as contemplated under Rule 96(10) of CGST Rules, 2017? Q.2: If the answer to the above question is negative, then whether the applicant is allowed to export goods on payment of IGST and claim refund thereof under Rule 96(10) of CGST Rules, 2017? GUJ/GAAR/R/52/2020 dated 30.07.2020 Jul-2020 Download 97(2)(b)
384 Gujarat Amneal Pharmaceuticals Pvt. Ltd. Whether the applicant is liable to pay GST on recovery of Notice Pay from the employees who are leaving the company without completing the notice period as specified in the Appointment Letter issued as per the contract entered between Employer and the Employee? GUJ/GAAR/R/51/2020 dated 30.07.2020 Jul-2020 Download 97(2)(g)
385 Gujarat Amneal Pharmaceuticals Pvt. Ltd. Whether GST is applicable on the amount recovered from employee on account of third party canteen services which is obligatory under Section 46 of the Factories Act, provided by company? GUJ/GAAR/R/50/2020 dated 30.07.2020 Jul-2020 Download 97(2)(g)
386 Gujarat Amneal Pharmaceuticals Pvt. Ltd. Whether GST is applicable on the amount recovered from employee on account of third party canteen services which is obligatory under Section 46 of the Factories Act, provided by company? GUJ/GAAR/R/50/2020 dated 30.07.2020 Jul-2020 Download 97(2)(g)
387 Gujarat Sanstar Biopolymers Limited Whether Maize Bran, which is a cattle feed, is chargeable to CGST @ 2.5% under Sr.No.103A of Notification No.01/2017 or chargeable to NIL rate as per Sr.No.102 of Notification No.2/2017? GUJ/GAAR/R/49/2020 dated 30.07.2020 Jul-2020 Download 97(2)(b) & (e)
388 Gujarat Vikram A Sarabhai Community Science Centre Question1: Whether GST is applicable on any of the activities carried on by the applicant? Question 2: Whether GST registration is required or not? GUJ/GAAR/R/48/2020 dated 30.07.2020 Jul-2020 Download 97(2)(f)
389 Gujarat Clad Weld Technologies Pvt. Ltd Whether supply to be made by the applicant of Wear Plates and Tamping Tools as manufactured specifically as per RDSO Drawing directly to the Railway Authorities as per the Order received from M/s Trio Enterprise, should be fall under HSN 86040000 & classified under Chapter 86 and should be taxed GST @ 5%? GUJ/GAAR/R/47/2020 dated 30.07.2020 Jul-2020 Download 97(2)(a) & (e)
390 Gujarat Swan LNG Pvt. Ltd Question-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? Question-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/GAAR/R/46/2020 dated 30.07.2020 Jul-2020 Download 97(2)(d)
391 Gujarat Shree Sagar Stevedores Pvt. Ltd 1.The service of transportation of goods carried out by M/s.Shree Sagar Stevedoirs pvt.ltd. from Magdalla Port, Surat to its General Lighterage Area of Magdalla Port (from where the Mother Vessel are anchored) or vice versa, does not fall within the state of Gujarat and does not qualify for exemption as contained at Sr.No.18 of Notification No.12/2017-Central Tax (Rate) dated 28.06.2017. 2. The service of above transportation does not fall within the area as defined in ‘Inland waterways’ GUJ/GAAR/R/45/2020 dated 30.07.2020 Jul-2020 Download 97(2)(b) & (e)
392 Gujarat Jainish Anantkumar Patel The applicant wants to trade the below mentioned items:- 1. Supari in grated form of cut in different shape in a separate pouch packing. 2. Lime(Chuno) in a separate packing. 3. Tobacco in a separate packing. All the above three items will be delivered to the customer in a transparent plastic pouch for the convenience of carrying it and the invoice prepared for the same will have three separate line items of the items mentioned above charged separately. “Will the delivery of items in a single pouch classify the goods as mixed supply as per the definition under Section 2(74) of the CGST Act, 2017 and tax be collected at the rate of tax of highest item in the supply? In this case, the highest rate of tax could be that of Tobacco at 28% alongwith 160% cess GUJ/GAAR/R/44/2020 dated 30.07.2020 Jul-2020 Download 97(2)(a) & (e)
393 Gujarat Dipakkumar Kantilal Chotai (Talod Gruh Udyog) (1).Khaman mix flour, Gota mix flour, Handwa mix flour, Dahi wada mix flour, Dalwada mix flour, Meduvada mix flour, Pudla mix flour, Moong bhajiya mix flour, Chorafali mix flour, Bhajiya mix flour, Dhokla mix flour, Idli mix flour and Dosa mix flour are classifiable under sub-heading 11061000 of the First Schedule to the Customs Tariff Act, 1975(51 of 1975). They appear at Entry No.59 of Schedule-I of Notification No.01/2017-Central Tax (Rate) dated 28.06.2017 and the GST liability on all these products is 5%(2.5% CGST + 2.5% SGST). (2).Upma mix flour, Rava idli mix flour and Muthiya mix flour are classifiable under sub-heading 23023000 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)whereas Khichu mix flour is classifiable under sub-heading 23024000 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). They appear at Entry No.103A of Schedule-I of Notification No.01/2017-Central Tax (Rate) dated 28.06.2017 and the GST liability on these products is 5%(2.5% CGST + 2.5% SGST). (3).Chutney powder is classifiable under Sub-heading 21069099 of the First Schedule to the Customs Tariff Act, 1975(1 of 1975). The said product appeared at Entry No.23 of Schedule-III of Notification No.01/2017-Central Tax (Rate) dated 28.06.2017 till 14.11.2017 and at Entry No.100A of Schedule-I of the said notification with effect from 15.11.2017. The GST liability on the said product was 18%(9% CGST + 9% SGST) upto 14.11.2017 and 5%(2.5% CGST + 2.5% SGST)with effect from 15.11.2017. (4).The supply of Gota Mix and Chutney powder will be considered as a ‘mixed supply’ of goods and will be considered as a supply of Gota Mix (falling under Sub-heading 11061000 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)) on which the GST liability will be 5%(2.5% CGST + 2.5% SGST). The supply of Bhajiya Mix and Chutney powder will be considered as a ‘mixed supply’ of goods and will be considered as a supply of Bhajiya Mix (falling under Sub-heading 11061000 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)) on which the GST liability will be 5%(2.5% CGST + 2.5% SGST). GUJ/GAAR/R/43/2020 dated 30.07.2020 Jul-2020 Download 97(2)(b) & (e)
394 Gujarat Shiroki Technico India Pvt. ltd The product ‘seat adjuster’ manufactured and supplied by M/s. Shiroki Technico India Pvt. ltd. merits classification under Tariff item No.8708 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and is covered under Serial No.170 of Schedule-IV of Notification No.1/2017-Central Tax (Rate) dated 28.06.2017. GUJ/GAAR/R/42/2020 dated 30.07.2020 Jul-2020 Download 97(2)(a)
395 Gujarat Dharmshil Agencies Whether to charge CGST and SGST or IGST looking to our nature of transaction? sell their machinery and against the said services, they are receiving commission income from Japan in foreign currency. GST at the rate of 18% (9%CGST + 9% SGST) GUJ/GAAR/R/41/2020 dated 30.07.2020 Jul-2020 Download 97(2)(d) & (e)
396 Madhya Pradesh Khatwani Sales and Services LLP Whether Input tax credit on the Demo vehicle purchased can be availed as the same will be capitalized in books. 13/2020 dated 23.07.2020 Jul-2020 Download 97(2)(d)
397 Andhra Pradesh NIKO (NECO ) Limited If transfer of Block Interest qualifies as a slump sale under the Income Tax Act, 1961, whether  exemption from GST levy can be claimed on the same by the applicant AAR No.19/AP/GST/2020 dated: 17.07.2020 Jul-2020 Download 97(2) e
398 Andhra Pradesh Heritage foods limited What is the appropriate chapter under the customs Tariff Act, 1975 (51 of 1975) under which the product “Flavoured Milk” can be classified as per the explanation (iv) of the Notification No.1/2017 – Central Tax (Rate) dated 28 June 2017? AAR No.20/AP/GST/2020 dated: 17.07.2020 Jul-2020 Download 97(2) a
399 Andhra Pradesh The Chaitanya Rural Development Association The applicant approached the Authority for Advance Ruling to seek clarification whether the educational services provided by his organization are exempted or liable to tax AAR No.21/AP/GST/2020 dated: 17.07.2020 Jul-2020 Download 97(2) e
400 Uttar Pradesh M/S Ajay Kumar Singh Q(i)- What shall be the classification of service provided by the Government of Uttar Pradesh to M/s Ajay Kumar Singh in accordance with the notification no. 11/2017-CT (Rate) dated 28-06-2017 read with annexure thereof. (ii)- Whether the said service can be classified under Chapter number 9973as "licensing Services for the right to use minerals including its exploration and evolution" or any other service under the said chapter. (iii)- What shall be the rate of GST on given service provided by the Government of Uttar Pradesh to M/s Ajay Kumar singh for which royalty is being paid. UP_AAR_62 dated 07.07.2020 Jul-2020 Download 97(2)(a)
401 Uttar Pradesh M/s Manpar Icon Technologies Q(i) .Whether the Project Development Service (ie. Detailed Project Report Service)and project management consultancy services (PMCS) provided by the applicant to reciepient under the contract from State Urban Development Authority (SUDA) and project management consultancy services (PMCS) under the contract of PrandhanMantriAwasYojna (PMAY) woould qualify as an activity in relation to function entrusted to Panchayat or Munshipality under article 243G or article 243W respectively , of the constitution of India? Q(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 supply involving supply of any goods) as provided in serial no. 3 of notification no. 12/2017-Central Tax (Rate) dated 28 june 2017, as amended (S.N. 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 Notification No. KA.N.I.-2-843/XI-9 (47)/17-UP-Act-1-2017-order-(10)-2017 Lucknow dated june 30 2017, issued under Uttar Pradesh Goods and Services 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_AAR_61 dated 07.07.2020 Jul-2020 Download 97(2)(a)
402 Gujarat Jain Dairy Products Pvt. Ltd. Whether the benefit of exemption of GST at 0% is applicable for the invoices raised to the end use users in case of selling of Paneer in loose form without sealing of packet / in loose carry bags and bearing details like name of manufacturer and branches or others as required by FSSAI or other relevant Acts? GUJ/GAAR/R/40/2020 dated 03.07.2020 Jul-2020 Download 97(2)(b)
403 Gujarat Shri Bhaveen Ramesh Shah Question: What is the Classification as per HSN and rate of tax in terms of the Notification No.01/2017-Central Tax (Rate) dated 28.06.2017 as amended by the Notification No.18/2018-Central Tax (Rate) dated 26.07.2018 in respect of their products, (i) The Zip Roll (i.e. Slide Fasteners), (ii) Finished Zippers and (iii) Sliders.? GUJ/GAAR/R/39/2020 dated 03.07.2020 Jul-2020 Download 97(2)(b) & (e)
404 Gujarat Nirma University Q.1 Whether Nirma would be eligible for claiming benefit of the exemption for legal services as provided in Sr. No.45 of the Notification No.12/2017-Central Tax (Rate) dated 28th June, 2017, as amended from time to time in respect of procurement of legal services? Q.2- Whether services provided by Nirma are exempted under S. No. 4 of Notification No.12/2017-Central Tax (Rate)? Q.3- Whether Nirma is required to be registered as a Deductor under GST as per the provision of Section 24 of the CGST Act? GUJ/GAAR/R/38/2020 dated 03.07.2020 Jul-2020 Download 97(2)(b)(e) & (f)
405 Gujarat Jayshreeben Rameshchandra Kothari Q.1 Whether or not, the aforesaid services fall under the scope of clause 5 (f) of the Schedule II to the Central Goods and Service Tax Act, 2017? Q.2 : Whether or not, the Service related to collection of Hire Charges for temporary transfer of right to use goods from “Central Govt., State Govt. or Union Territory or Local Authority or a Government Authority by way of any activity in relation to any Function entrusted to a Panchayat under Article 243-G of the Constitution or in relation to any function entrusted to a Municipality under Article 243-W of the Constitution” are covered and exempted under the scope of Sr. No. 3 of the Notification No.12/2017-Central Tax (Rate) dated 28.06.2017? GUJ/GAAR/R/37/2020 dated 03.07.2020 Jul-2020 Download 97(2)(e)
406 Gujarat SKG-JK-NMC Associates (JV) Q.1: Whether the said work can be covered under clause 3(v)(a) of the Notification No.11/2017-Central Tax (Rates) dated 28.06.2017 i.e. Works Contract by way of construction, erection, commissioning or installation of original works pertaining to railways so as the entitle it for charging rate of GST@ 12% instead of 18%? GUJ/GAAR/R/36/2020 dated 03.07.2020 Jul-2020 Download GUJ/GAAR/R/36/2020 dated 03.07.2020
407 Gujarat Tea Post Private Ltd. Q.1. Classification of any goods and services or both for which “Franchisee Fees” and “Royalty” received by the applicant under the FranchiseeAgreement from the franchisee for the right to use its trademark, brandname and other proprietary knowledge(Intellectul Property). Q.2. Does transfer of an operational outlet (as mentioned in the Description), would amount to “Services by way of transfer of a going concern, as a whole or an independent part thereof”? Q.3 If the answer to question no. 2 is affirmative then, whether the said services are covered under Sl. No. 2 of the Notification No.12/2017-Central Tax (Rate) dated 28th June, 2017 and exempted from payment of tax? Q.4 If the answer to Question No.2 is negative then, whether the Input Tax Credit of tax paid on the supplies received at the time of developing the outlet is admissible or not? GUJ/GAAR/R/35/2020 dated 03.07.2020 Jul-2020 Download 97(2)(a) (b) (d) & (g)
408 Gujarat Nishith Vipinchandra Shah What is the HSN Code and rate of tax for Plastic Mechanical Liquid Dispenser? GUJ/GAAR/R/34/2020 dated 03.07.2020 Jul-2020 Download 97(2)(a)
409 Gujarat Karma Buildcon 1. What will be the value of supply for the transaction of sale of residential/ commercial property with undivided rights of land? 2. In the case of construction of residential/commercial complex, the builder charges an amount which is inclusive of land or undivided share of land. As per Not No. 11/2017-CT (Rate) and 08/2017-I.T (Rate) both dated 28.06.2017 the land value is deemed to be one third (33.33%) of the total amount (i.e. value including land value) and GST is payable on balance amount. But in applicant’s case the value of Land is clearly ascertainable. In that case actual cost of Land can be deducted for the for the purpose of arriving at the taxable value of supply? GUJ/GAAR/R/33/2020 dated 02.07.2020 Jul-2020 Download 97(2)(a) (c) & (e)
410 Gujarat Giriraj Quarry Works Q.1 What is the classification of service provided in accordance with Notification 11/2017-CT (Rate) dated 28.06.2017 read with annexure attached to it, , for which royalty is being paid. Q.2 What is rate of GST on given services provided by State of Gujarat to Giriraj Quarry Works for which Royalty is being paid? GUJ/GAAR/R/32/2020 dated 02.07.2020 Jul-2020 Download 97(2)(a) & (e)
411 Gujarat Dhirubhai Shah & Co. LLP The professional service for maintenance of accounts and allied items of work provided to Sardar Sarovar Narmada Nagar Limited (SSNNL ) { A Government of Gujarat undertaking) by the applicant is a taxable service under Section 9 (1) of The CGST Act, 2017 or exempted vide Sr. No.3 of Not. No. 12/2017-CT (Rate) dated 28.06.2017. GUJ/GAAR/R/31/2020 dated 02.07.2020 Jul-2020 Download 97(2)(a) (c) & (e)
412 Gujarat AB N Dhruv Autocraft (India) Pvt. A. Whether the treatment or process of body building by fabrication and other processes carried out on chasis of motor vehicle owned by others is supply of services? B. If the above stated activity of body building is considered as supply of service in terms of description given at paragraph 3 of Schedule II of the CGST Act, 2017 what will be the rate of GST applicable on such service? C What will be the service Code (tariff) for above stated activity of body building carried out on another person’s chasis of motor vehicle? D. What would be the classification and applicable rate of tax for the activity of accident repairing job on the vehicle supplied by the owner for such job if a lump sum price is charged that includes cost of material and labour? E If the above stated activity of body building is not considered as supply of services, what will be the nature of this supply, tariff code and rate of GST for such supply? GUJ/GAAR/R/30/2020 dated 02.07.2020 Jul-2020 Download 97(2)(a) & (e)
413 Gujarat Sayaji Industries Ltd. The product ‘Maize Bran’ manufactured and supplied by M/s. Sayaji Industries Ltd. is covered under Entry Sr.No.103A of Notification No.1/2017-Central Tax (Rate) dated 28.06.2017 of the CGST Act, 2017 on which rate of GST chargeable is 5% (2.5% SGST + 2.5% CGST). GUJ/GAAR/R/29/2020 dated 02.07.2020 Jul-2020 Download 97(2)(a) (b) & (c)
414 Gujarat Patrator Q.1. Is PATRATOR required to take GSTIN? Q.2. Is PATRATOR required to pay tax under GST Act? GUJ/GAAR/R/28/2020 dated 02.07.2020 Jul-2020 Download 97(2)(e) & (f)
415 Gujarat Educational Initiative Pvt. Ltd. Whether the educational assessment examination (ASSET) with its variants) provided by the applicant to school/educational organization is exempted from payment of GST under Sr. No. 66(b)(iv) of the Not. No. 12/2017-CT (rate) dated 28.06.2017 and entry No. 69(b)(iv) of Not. No. 9/2017-Integrated Tax (Rate) dated 28.06.2017 as well as equivalent SGST Notification. GUJ/GAAR/R/27/2020 dated 02.07.2020 Jul-2020 Download 97(2)(b)
416 Gujarat V 2 Realty Q.1.Whether selling of residential flats after date of completion certificate of commercial shops or after first occupancy in building is exempt supply? Q.2. Manner of reversal of ITC on expenses incurred upto date of completion certificate shops. Q.3. Manner of claiming ITC on expenses incurred after date of completion certificate of commercial shops. GUJ/GAAR/R/26/2020 dated 02.07.2020 Jul-2020 Download 97(2)(a) (c) & (d)
417 Gujarat Oswal Industries ltd.( M/s. Nimba Nature Cure Village) The applicant M/s. Oswal Industries ltd. (M/s. Nimba Nature Cure Village) is not eligible to get the benefit of entry No.74 of exemption Notification No.12/2017-Central Tax (Rate) dated 28.06.2017. GUJ/GAAR/R/25/2020 dated 02.07.2020 Jul-2020 Download 97(2)(e)
418 Gujarat Gujarat Ambuja Exports ltd. The product ‘Maize Bran’ manufactured and supplied by M/s. Gujarat Ambuja Exports ltd. is covered under Entry Sr.No.103A of Notification No.1/2017-Central Tax (Rate) dated 28.06.2017 of the CGST Act, 2017 on which rate of GST chargeable is 5% (2.5% SGST + 2.5% CGST). GUJ/GAAR/R/24/2020 dated 02.07.2020 Jul-2020 Download 97(2)(a) & (e)
419 Gujarat Novozymes South Asia pvt.ltd. The products ‘Rhyzomyx’ and ‘Rhyzomyco’ manufactured and supplied by M/s. Novozymes South Asia pvt. ltd., is covered under Entry Sr.No.61 of Schedule-II of Notification No.1/2017-Central Tax (Rate) dated 28.06.2017 of the CGST Act, 2017 on which rate of GST chargeable is 12% (6% SGST +6% CGST). GUJ/GAAR/R/23/2020 dated 02.07.2020 Jul-2020 Download 97(2)(a)
420 Gujarat Shivani Scientific Industries The product ‘Micromanipulator system’ manufactured and supplied by M/s. Shivani Scientific Industries pvt.ltd. is classifiable under Tariff item no.9011 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). The said product is covered under Entry No.184 of Schedule-IV of Notification No.01/2017-Central Tax (Rate) dated 28.06.2017 (upto 14.11.2017) and under Entry No.411F of Schedule-III of Notification No.01/2017-Central Tax (Rate) dated 28.06.2017 (as amended) (w.e.f. 15.11.2017) issued under the CGST Act, 2017. Applicability of the rate of GST on the said product would be 28% (14% SGST + 14% CGST) upto 14.11.2017 and 18% GST (9% SGST + 9% CGST) with effect from 15.11.2017. GUJ/GAAR/R/22/2020 dated 02.07.2020 Jul-2020 Download 97(2)(a)
421 Gujarat Global Vectra Helicorp ltd. Determination of time and value of supply of goods or services or both GUJ/GAAR/R/21/2020 dated 02.07.2020 Jul-2020 Download 97(2)c
422 Gujarat Dipakkumar Ramjibhai Patel Whether supply of Fly Ash Bricks and Fly Ash Blocks are covered under Chapter heading 68159090 and liable to taxed @ 5% and @ 12% respectively under the GST Act? GUJ/GAAR/R/20/2020 dated 02.07.2020 Jul-2020 Download 97(2)(a) & (e)
423 Gujarat Adarsh Plant Protect ltd Determination of the liability to pay tax on any goods or services or both.( ‘Sprayer pumps’ (manually operated), Stoves) GUJ/GAAR/R/19/2020 dated 02.07.2020 Jul-2020 Download 97(2)(e)
424 Bihar M/s Uttar Bihar Gramin Bank 1. Applicant is engaged in the business of banking as a regional Rural Bank. It accepts deposit from its customers. It is statutorily require to pay premium to Deposit Insurance and Credit Guarantee Corporation (In short "DICGC) on these deposits, on which GST is collected by the DICGC. Now the bank is availing and intends continue to avail credit of GST paid, as prescribed under respective GST Acts, as it is an inward supply for the purpose of its banking business. To avoid any future litigation, bank now seeks advance ruling, whether input credit of GST on this inward supply is just and proper under the GST law? ZD100720000011R Dated 30.06.2020 Jun-2020 Download 97(2)(d)
425 Uttar Pradesh M/s Creative Consortium Q(i) .Whether the Project Development Service (ie. Detailed Project Report Service)and project management consultancy services (PMCS) provided by the applicant to reciepient under the contract from State Urban Development Authority (SUDA)and project management consultancy services (PMCS) under the contract of PrandhanMantriAwasYojna (PMAY) woould qualify as an activity in relation to function entrusted to Panchayat or Munshipality under article 243G or article 243W respectively , of the constitution of India? Q(ii)-If answer to firts question is in affirmative then whether such services provided by the applicant would qualify as pure services (Excluding works contract service or composite supply involving supply of any goods) as provided in serial no. 3 of notification no. 12/2017-Central Tax (Rate) dated 28 june 2017, as amended (S.N. 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 Notification No. KA.N.I.-2-843/XI-9 (47)/17-UP-Act-1-2017-order-(10)-2017 Lucknow dated june 30 2017, issued under Uttar Pradesh Goods and Services 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_AAR_60 dated 29.06.2020 Jun-2020 Download 97(2)(a)
426 Uttar Pradesh M/s North Shore Technologies Private Ltd. 1- Whether the subsidized shared transport facility provided to employees in terms of employment contract through third party vendors, would be constructed as “Supply of Service” by the company to its employees? 2- If the answer to above question is in affirmative, how the value of subsidized shared transport facility provided to employees under employment contract, will be determined by the applicant? 3-If the answer to question 1 is in affirmative, under which service classification, the activity of arranging transport facility for employees, would fall? 4- If the answer to question 1 is in affirmative, who would be liable to pay the GST and what rate of GST would be applicable on the value of supply determined under question 2 above? UP_AAR_59 dated 29.06.2020 Jun-2020 Download 97(2)(a) & (e)
427 Goa M/s Springfields (India) Distilleries 1. Hand Sanitizer is covered under following HSN Code & rate 30049087 – Antihypertensive drugs : Antibacterial formulations not elsewhere specified or included HS Code and Indian Harmonized System Code. Rate of GST is 12%. The Minstry of Consumer Affairs, Food and Public Dirtribution, in a notification CG-DL-E13032020-218645 has classified Hand Sanitizers under the Essential Commodities Act, 1955 as an essential commodity and thus exempt from GST. GOA/GAAR/1 of 2020-21/530 dated 29.06.2020 Jun-2020 Download 97(2)(b)
428 Goa M/s High Tech Refrigeration & Air Conditioning Industries 1. Fixing of Air conditioner & VRV system in Goa for a client (Recipient) registered outside Goa but not registered in Goa. Whether IGST or (SGST & CGST) rate applicable & whether billing B to C OR B To B 2. Suppling of Air conditioner to client (Recipient) registered outside Goa but not registered in Goa consisting of Air conditioner (28%) Copper pipe, Drain pipe, Electric cable etc (18%) and fixing rate (18%). These items can be supplied/Billed them separately under GST 3. Supplying of Air conditioner (28%) for residential house in Goa consisting of in case require additional item Copper pipe, Drain pipe, Electric cable etc (18%) and fixing rate (18%). Billing them separately is allowed/ok. 4. Can installation of Air conditioner (28%) can be done by sister concern or Third party to client based in Goa or Outside Goa @ (18%) GST for fixing. 5. Can composite Dealer raise Service Bill for Fixing of Air Conditioner & also what GST Rate applicable. 6. Whether stabilizer may or may not be sold with Air conditioner what is the Rate of GST Applicable on Stabilizer (18%) when it is Attached / Supplied with Air conditioner (28%) 7. Rate of GST on Centralized Air Conditioning Systems. For (works contract) Rate of GST on Split Air Conditioning System fixed in room. And Rate of GST on movable Air conditioning System. Client Registered in Goa or Client registered outside Goa. GOA/GAAR/5 of 2019-20/530 dated 29.06.2020 Jun-2020 Download 97(2)(e)
429 West Bengal M/s lZ-Kartex named after P G Korobkov Ltd A foreign company has contracted for a long term repair and maintenance contrct for the equipment it supplied to Bharat Coking Coal Ltd. Whether it amounts to import of service is the question to be answered. 04/WBAAR/2020-21 dated 29.06.2020 Jun-2020 Download 97(2)(b)&(e)
430 West Bengal M/s Swayam The applicant is a charitable trust engaged in extending legal, medical, psychological and financial support to the women surviving violence and sexual abuse. It often pays for the legal and medical expenses of these women. It wants to know whether it is liable to pay tax on reverse charge on such payments.  03/WBAAR/2020-21 dated 29.06.2020 Jun-2020 Download 97(2)(e)&(g)
431 West Bengal M/s Mansi Oils and Grains Pvt Ltd The applicant is a corporate debtor in terms of the Insolvency and Bankruptcy Code, 2016 and now under liquidation. The applicant wants to know whether sale of assets by the liquidator is 'supply' and, if so, whether and how the liquidator should get herself registered. 02/WBAAR/2020-21 dated 29.06.2020 Jun-2020 Download 97(2)(f)&(g)
432 West Bengal M/s The Leprosy Mission Trust lndia Whether the service of providing vocational training courses at its Vocational Training Centre, Bankura is exempt under Entry 66 of Notification No. 12/12017 - Central Tax (Rate) dated 28/06/2017 01/WBAAR/2020-21 dated 29.06.2020 Jun-2020 Download 97(2)(b)
433 Haryana Hero Solar Energy Pvt. Ltd. The present Advance Ruling sought in respect of classification and rate of tax applicable in view of S. No. 234 of Notification No.1/2017-Central Tax (Rate) dated 28.6.2017 as amended Notification no. 24/2018-Central Tax (Rate) dated 31.12.2018 and S. No. 38 inserted in Notification no. 11/2017- Central Tax (Rate) dated 28.6.2017 vide Notification no. 27/2018-Central Tax (Rate) dated 31.12.2018, on supply and designing, installation, erection and commissioning of SPGS to its customers. The detailed statement on the questions raised before the AAR is mentioned at Pg. No. 23 of this application? HAR/HAAR/2019-20/27 dated 26.06.2020 Jun-2020 Download 97(2)(a) & (b)
434 Haryana KSC Buildcon Pvt. Ltd. Whether the Serial No. 3 of Notification No. 31/2017-Central Tax (Rate) dated 13th October,2017 issued under the GST Act, being Composite supply of work contract as defined in clause 119 of Sec-2 of the CGST Act,2017, involving pre dominantly earth work i.e. constituting more than 75% of the value of work in contract) provided to Central Government, State Government, Union Territory, Local authority, a government authority or a Government Entity having GST rate of 5% applicable to us? HAR/HAAR/2019-20/26 dated 26.06.2020 Jun-2020 Download 97(2)(b)
435 Haryana Om Parkash Contractor 1. Whether applicant’s activities, as briefly mentioned at sl. No. 12(B) above, qualify to be a composite supply of goods and services and exempt from GST under entry No. 3A of Notification No. 12/2017-CT(R), dated 28.06.2017 as amended by Notification No. 2/2018-CT(R), dated 25.01.2018? 2. Whether the service recipient, Public Health Department, State of Haryana, is required to deduct TDS under Section 51 of the CGST Act, 2017 given the fact that as per applicant’s version his aforementioned services are exempt from GST under Notification No. 12/2017-CT(R), dated 28.06.2017 as amended Notification No. 2/2018-CT(R), dated 25.01.2018? HAR/HAAR/2019-20/25 dated 25.06.2020 Jun-2020 Download 97(2)(b) & (e)
436 Haryana Wilhelm Fricke Se 1. Whether the reimbursement of expenses and salary paid by Wilhelm Fricke SE, Germany to the liaison office established in India is considered as supply of services as per Section (7) of the CGST Act, 2017 or under Schedule I of CGST Act, 2017, especially when no consideration for is charged/ paid. 2. Whether the applicant i.e. the Liaison Office is required to get registered under GST? 3. Whether the applicant i.e. LO is required to pay CGST/SGST/IGST, as the case may be, on reimbursement received from HO? HAR/HAAR/2019-20/24 dated 25.06.2020 Jun-2020 Download 97(2)(e), (f) & (g)
437 Uttar Pradesh M/s The Leprosy Mission Trust of India Whether services provided under vocational training courses recognized by National Council for Vocational Training (NCVT) or JaanShikshanSansthan (JSS) is exempt either under Entry No. 64 of exemption list of Goods and Service Tax Act, 2017 or under Educational Institution defined under Notification No. 22/Central Tax (Rate). UP_AAR_58 dated 24.06.2020 Jun-2020 Download 97(2)(b)
438 Uttar Pradesh M/s Snow Fountain Consultants Whether the Project Development Service (i.e. Detailed Project Report Service) and Project Management Consultancy services (PMCS) provided by the applicant to recipient under the contract from State Urban Development Authority (herein after referred as “SUDA”) and the PMC under the contract for PradhanMantriAwasYojna (PMAY in short) 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? UP_AAR_57 dated 24.06.2020 Jun-2020 Download 97(2)(a)
439 Andhra Pradesh Aluri Krishna Prasad 1. Whether amount received for leasing residential hostel rooms is exempt under Sl.No.14 (Heading 9963) of Notification No.12/2017- Central Tax (Rate) dated 28.06.2017 as amended upto 25.01.2018? 2. Whether amount received for leasing residential hostel rooms is exempt under Sl.No.12 (Heading 9963) of Notification No.12/2017- Central Tax (Rate) dated 28.06.2017 as amended upto 25.01.2018? AAR No.18/AP/GST/2020 dated: 15.06.2020 Jun-2020 Download 97(2) b,e
440 Madhya Pradesh M/s Atriwal Amusement Park 1. Whether we are eligible to take credit on Input Tax paid on Purchase of Water Slides? Water Slider are made up of Strong PVC. 2. Water Slider are installed on Steel and Civil Structure. Credit of Tax paid on Input goods and services used in construction of this support structure will be available or not? 3. Input Tax will be available or not on Goods and services used for area development and preparation of land on which water slides are erected. 4. Whether applicant will be eligible to take credit of Input Goods and Services used for construction of Swimming Pool/Wave Pool as water slides directly run into pools? MP/AAR/12/2020 dated 09.06.2020 Jun-2020 Download 97(2)(d)
441 Madhya Pradesh M/s Atriwal Amusement Park 1. Whether we are eligible to take credit on Input Tax paid on Purchase of Water Slides? Water Slider are made up of Strong PVC. 2. Water Slider are installed on Steel and Civil Structure. Credit of Tax paid on Input goods and services used in construction of this support structure will be available or not? 3. Input Tax will be available or not on Goods and services used for area development and preparation of land on which water slides are erected. 4. Whether applicant will be eligible to take credit of Input Goods and Services used for construction of Swimming Pool/Wave Pool as water slides directly run into pools? MP/AAR/12/2020 dated 09.06.2020 Jun-2020 Download 97(2)(d)
442 Madhya Pradesh M/s Agarwal Coal Corporation Pvt.Ltd. 1. Whether the Applicant is liable to discharge tax liability @ 18% on coal handling and distribution charges wherever supply of such services is intended to be made expressly to a customer or will the Applicant be entitled to charge GST at the rate of 5% as applicable on supply of coal ? 2.Will the applicant be entitled to utilize the input tax credit availed for discharging liability towards supply of coal and supply of coal handling and distribution charges? MP/AAR/11/2020 dated 08.06.2020 Jun-2020 Download 97(2)(b)
443 Madhya Pradesh M/s Agarwal Coal Corporation Pvt.Ltd. 1. Whether the Applicant is liable to discharge tax liability @ 18% on coal handling and distribution charges wherever supply of such services is intended to be made expressly to a customer or will the Applicant be entitled to charge GST at the rate of 5% as applicable on supply of coal ? 2.Will the applicant be entitled to utilize the input tax credit availed for discharging liability towards supply of coal and supply of coal handling and distribution charges? MP/AAR/11/2020 dated 08.06.2020 Jun-2020 Download 97(2)(b)
444 Madhya Pradesh M/s VE Commercial Vehicles Ltd. 1. The chassis is originally manufactured by one of the unit of the applicant registered separately as distinct person under GST Act and sold to provider of chassis receiving the chassis for fabrication of body? 2.The chassis is originally manufactured by some other OEM and sold to provider of chassis before receiving the chassis for fabrication of body? MP/AAR/09/2020 dated 02.06.2020 Jun-2020 Download 97(2)(a)
445 Madhya Pradesh M/s VE Commercial Vehicles Ltd. 1. The chassis is originally manufactured by one of the unit of the applicant registered separately as distinct person under GST Act and sold to provider of chassis receiving the chassis for fabrication of body? 2.The chassis is originally manufactured by some other OEM and sold to provider of chassis before receiving the chassis for fabrication of body? MP/AAR/09/2020 dated 02.06.2020 Jun-2020 Download 97(2)(a)
446 Uttarakhand M/s Uttarakhand Forest Development Corporation What will be the applicable rate of GST on Royalty payable to Government of Uttarakhand under RCM in respect of Reta, Bazri and Boulder extracted as per permission of Government authorities and sales are made under GST rate i.e. 5%? UK-AAR-02/2020-21 dated 29.05.2020 May-2020 Download 97(2)(b)
447 Uttarakhand M/s Uttarakhand Forest Development Corporation 1.Whether a person, unregistered with GST, providing road transport service by his own truck, to the applicant, will be treated as GTA for RCM under GST? 2. Will issuance of E-Way Bill, form 2.1 and 3.3 by or to road transporter who is unregistered with GST, providing road transport service by his own truck, be treated as consignment note for RCM-GST purpose? It is to be made clear here that the road transporter does not issue any consignment note of goods carried by him except signing form 2.1 & 3.3 as stated above. 3. Whether a person, unregistered with GST, providing road transport service by hiring trucks from third party, to the applicant, will be treated as GTA for RCM under GST? 4. Will issuance of E-Way Bill, form 2.1 and 3.3 by or to road transporter who is unregistered with GST, providing road transport service by hiring trucks from third party, be treated as consignment note for RCM-GST purpose? It is to be made clear here that the road transporter does not issue any consignment note of goods carried by him except signing form 2.1 & 3.3 as stated above. UK-AAR-01/2020-21 dated 29.05.2020 May-2020 Download 97(2)(b) & (e)
448 Karnataka M/s ID Fresh Food (India) Pvt. Ltd
Whether the preparation of Whole Wheat parota and Malabar parota be classified under Chapter heading 1905, attracting GST at the rate of 5%?
 
KAR/ADRG/38/2020 dated 22.05.2020 May-2020 Download "97(2)(a) & (b) "
449 Karnataka M/s Mahalakshmi Mahila Sangha We are providing catering services to educational institutions sponsored by State/ Central / Union territory which is exempted services under Sl. No. 66 of the Notification No.12/2017-Central Tax (Rate) dated 28.06.2017. As per Circular 65/39/2018, TDS under GST is applicable only for taxable supply contracts and as we are the exempted service provider. TDS is not applicable for our services (HSN Code 9992) KAR/ADRG/36/2020 dated 21.05.2020 May-2020 Download 97(2)(b)
450 Karnataka M/s Dolphine Die Cast (P) Ltd A) Whether the applicant raise the tax invoice addressed to the foreign buyer and delivery to applicant works by paying output GST and claiming back by the applicant as input GST? OR b) Whether applicant raise self-invoice by paying the output GST and claiming back by the applicant as input GST? OR c) Whether the applicant raise the tax invoice addressed to the foreign buyer by paying the output GST under reverse charge mechanism? OR d) Applicant seeks the procedure to be followed under GST Act for discharging GST liability. KAR/ADRG/35/2020 dated 20.05.2020 May-2020 Download 97(2)(e)
451 Karnataka M/s Hombale Constructions and Estates Private Limited Whether applicant should charge GST @12 % for service provided to NCBS as per Notification No 24/2017 Central Tax (Rate) dated 21-09-2017 ? KAR/ADRG/34/2020 dated 20.05.2020 May-2020 Download 97(2)(b)
452 Karnataka M/s LSquare Eco Products Pvt Ltd A) Whether the HSN code applicable for kraft paper made honeycomb boards be 48081000 or 48089000? KAR/ADRG/33/2020 dated 20.05.2020 May-2020 Download 97(2)(a)
453 Karnataka M/s Sai Motors Whether he can bill the scooter at 5% GST under HSN 8713 along with retro-fitment and it shall not restrict any input tax credit on purchase of vehicle under HSN 8711 at 28% GST KAR/ADRG/32/2020 dated 20.05.2020 May-2020 Download 97(2)(d) & (e)
454 Gujarat M/s. A.B.Enterprise Whether the applicant is eligible to claim exemption benefit under Sr.No.3 of Notification No.12/2017-Central Tax (Rate) dated 28.06.2017 for Pure services (supply of manpower, security service) provided to Central Government, State Government, Local Authorities, Governmental Authorities GUJ/GAAR/R/18/2020dated 19.05.2020 May-2020 Download 97(2)(b)& (e)
455 Gujarat M/s. Shree Mohit Rameshpal Gupta A. What is tax rate of SGST and CGST under Goods and Service Tax Act? B. And which HSN code will apply? GUJ/GAAR/R/17/2020dated 19.05.2020 May-2020 Download 97(2)(a)
456 Gujarat M/s. Shree Hari Engineers & Contractors Whether the Contract with Railtel Corporation of India ltd. will fall under the Notification 24/2017-Central Tax (Rate) Sr.No.3(iv)-Construction Service or Original Work to Government Authority, and the rate of tax applicable be 12%? GUJ/GAAR/R/16/2020dated 19.05.2020 May-2020 Download 97(2)(b)
457 Gujarat M/s. Navbharat LPG Bottling Company A. Determination of the liability to pay Tax on sales of Gas sold in Bottle to Commercial Customer and Gas sold in Bottle to Domestic Customer. B. Entire I.T.C. @ 18% eligible on Purchases of LPG Gas (bulk) through Tanker? GUJ/GAAR/R/15/2020dated 19.05.2020 May-2020 Download 97(2)(a) &(b)
458 Gujarat M/s. Amba Township pvt.ltd., Basement Whether, under given facts and circumstances, is benefit of reduced rate as provided under Entry Number 3(v)(da) of the Notification No.11/2017-Central Tax (Rate) as amended by Notification No.01/2018-Central Tax (Rate) dated 25.01.2018, available to the applicant for houses constructed with a carpet area of 60 square metres per house?” GUJ/GAAR/R/14/2020dated 19.05.2020 May-2020 Download 97(2)(b) & (e)
459 Gujarat M/s. Shreeji Shipping A. Whether the service of transportation of goods from Magdalla Port, Surat to its General Lighterage Area of Magdalla Port (From where the Mother Vessel are anchored) or vice versa, is covered under exemption contained at Sr. No. 18 of Notification No. 12/2017-Central Tax (Rate)? B. Whether the service of above transportation falls in the definition of ‘Inland waterways’? GUJ/GAAR/R/13/2020dated 19.05.2020 May-2020 Download 97(2)(b)& (e)
460 Gujarat M/s. Siddhi Marine Services LLP A. Whether the service of transportation of goods from Magdalla Port, Surat to its General Lighterage Area of Magdalla Port (From where the Mother Vessel are anchored) or vice versa, is covered under exemption contained at Sr. No. 18 of Notification No. 12/2017-Central Tax (Rate)? B. Whether the service of above transportation falls in the definition of ‘Inland waterways’? Applicability of a notification issued under provisions of CGST Act (works contract for units processing milk(dairy) GUJ/GAAR/R/12/2020dated 19.05.2020 May-2020 Download 97(2)(b)& (e)
461 Gujarat Shree Dipesh Anilkumar Naik Whether GST is applicable on sale of plot of land for which, as per the requirement of approved by the respective authority (i.e. Jilla Panchayat), Primary amenities such as, Drainage line, Water line, Electricity line, Land levelling etc. are to be provided by the applicant? GUJ/GAAR/R/11/2020dated 19.05.2020 May-2020 Download 97(2)(g)
462 Gujarat Shree Sawai Manoharlal Rathi A. Whether Interest received in form of PPF would be considered for the purpose of calculating the threshold limit of Rs.20.00 Lakh for registration under GST Law? B. Whether Interest received on Personal Loans and Advanced to family/friends would be considered for the purpose of calculating the threshold limit of Rs.20.00 Lakh for registration under GST Law? C. Whether Interest received on Saving Bank Account would be considered for the purpose of calculating the threshold limit of Rs.20.00 Lakh for registration under GST Law? GUJ/GAAR/R/10/2020dated 19.05.2020 May-2020 Download 97(2)(e)
463 Gujarat M/s. Raj Quarry Works A. Classification of goods and/or services or both (Quarry works activity of mining of ‘BLACKTRAP’ material used for concrete mixing for which Royalty is being paid ? B. what is the Rate of GST on given services provided by State of Gujarat to M/S Raj Quarry works for which Royalty is being paid? Whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results to a supply of goods or services or both, within the meaning of that term. GUJ/GAAR/R/09/2020dated 19.05.2020 May-2020 Download 97(2)(a) (e)& (g)
464 Gujarat M/s Nagri Eye Research Foundation. A. whether applicant is required to be registered Medical Store run by Charitable Trust? b. whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term. (lower rate) GUJ/GAAR/R/08/2020dated 19.05.2020 May-2020 Download 97(2)(f) & (g)
465 Gujarat M/s. NEC Technologies India Pvt. Ltd. (i)Classification of any goods or Services or both ? (ii)Applicability of a notification issued under provisions of The Act. (iii) Determination of the liability to pay tax on any goods or services or both ? (works contract ,composite supply ,HSN Code fall under 8470 or 9954?) GUJ/GAAR/R/07/2020 dated 19.05.2020 May-2020 Download 97(2)(a) (b)& (e)
466 Himachal Pradesh M/s Prasar Broadcasting Corporationof India (All India Radio) The Applicant sought Advance Ruling on following questions: 1. Applicable GST rate on renting of motor cab service. 2. Whether ITC will be available to the recepient on the renting of motor cab service for transporation of employees? HP-AAR-1/2020 dated 19.05.2020 May-2020 Download 97(2)(e)
467 Rajasthan M/s KSC Buildcon Private Limited As per the said work order, applicant have signed a contract agreement for development work of mines including the earthwork of drilling, excavation, removal, transportation of green marble/serpentine and dumping of waste material. Also, we need to build the roads for the movement of vehicles and are also responsible for safe maintenance of the haul roads and have to deploy necessary personnel from our own or through some external agency for the same. We also need to deploy necessary mining machinery viz IR, Poclain, JCB, Loader, Trucks along with operation & maintenance personnel and complete labour. RAJ/AAR/2020-21/03 dated 14.05.2020 May-2020 Download 97(2)(a)& (f)
468 Andhra Pradesh M/s. Consulting Engineers Group Limited Whether the ‘Project Management Consultancy’ services provided to Andhra Pradesh Panchayat Raj Engineering Department for Andhra Pradesh Rural Road Project (APRRP) for Road Construction can be termed as ‘Pure Services’ as referred in Sl. No. 3 – (Chapter 99) of Table mentioned in Notification No. 12/2017 – Central Tax (Rate) Dated 28/06/2017 and accordingly eligible for exemption from Central Goods and Service Tax and Sl. No. 3 – (Chapter 99) of Table mentioned in G.O.Ms.No.588 –(Andhra Pradesh) State Tax (Rate) Dated 12/12/2017 and accordingly eligible for exemption from Andhra Pradesh Goods and Service Tax. AAR No.17/AP/GST/2020 dated: 13.05.2020 May-2020 Download 97(2)(b) & (e)
469 Andhra Pradesh Halliburton Offshore Services Inc. (LIH) 1.Whether reimbursement received towards LIH equipment can be considered as a supply as per Section 7 of the CGST Act, 2017 and hence, liable to GST? 2.If reimbursement received towards LIH equipment can be considered as supply and liable to GST, what would be the classification and the rate of GST applicable on such supply? Whether the same would be treated as “agreeing to tolerate an act” as per clause 5(e) of Schedule II of the CGST Act, 2017 and subject to GST at the rate of 18% or the same would be treated as a composite supply of works contract service (as a part of main service under the Contract)and thus, GST can be charged at the rate of 12% equivalent to the GST rate applicable for supply of composite works contract services? AAR No.16/AP/GST/2020 dated:13.05.2020 May-2020 Download 97(2)(a) & (e)
470 Andhra Pradesh M/s. Halliburton Offshore Services Inc.(Oil India) 1.Whether the supply of mud engineering services along with supply of imported mud chemicals and additives provided on consumption basis by the Applicant under the Contract qualify as composite supply. 2.If answer to Para (a) is yes, then whether the supplies made under the Contract merits classification under Entry 9986 (ii) - Service of exploration, mining or drilling of petroleum crude or natural gas or both and subject to GST at the rate of 12%/18% as the case may be. 3.If the answer to Para (a) is no, then whether such supply of mud chemicals and additives on consumption basis at OIL India’s location in India provided under the Contract qualify for concessional GST rate of 5% against an Essentiality Certificate (‘EC’) under Notification No. 50/2017-Customs dated 30 June 2017. AAR No.15/AP/GST/2020 dated:13.05.2020 May-2020 Download 97(2)(a)
471 Andhra Pradesh M/s. Consulting Engineers Group Limited Whether the ‘Project Management Consultancy’ services provided to Andhra Pradesh Panchayat Raj Engineering Department for Andhra Pradesh Rural Road Project (APRRP) for Road Construction can be termed as ‘Pure Services’ as referred in Sl. No. 3 – (Chapter 99) of Table mentioned in Notification No. 12/2017 – Central Tax (Rate) Dated 28/06/2017 and accordingly eligible for exemption from Central Goods and Service Tax and Sl. No. 3 – (Chapter 99) of Table mentioned in G.O.Ms.No.588 –(Andhra Pradesh) State Tax (Rate) Dated 12/12/2017 and accordingly eligible for exemption from Andhra Pradesh Goods and Service Tax. AAR No.17/AP/GST/2020 dated: 13.05.2020 May-2020 Download 97(2) b,e
472 Andhra Pradesh Halliburton Offshore Services Inc. (LIH) Whether reimbursement received towards LIH equipment can be considered as a supply as per Section 7 of the CGST Act, 2017 and hence, liable to GST? If reimbursement received towards LIH equipment can be considered as supply and liable to GST, what would be the classification and the rate of GST applicable on such supply? Whether the same would be treated as “agreeing to tolerate an act” as per clause 5(e) of Schedule II of the CGST Act, 2017 and subject to GST at the rate of 18% or the same would be treated as a composite supply of works contract service (as a part of main service under the Contract)and thus, GST can be charged at the rate of 12% equivalent to the GST rate applicable for supply of composite works contract services? AAR No.16/AP/GST/2020 dated:13.05.2020 May-2020 Download 97(2) a, e
473 Andhra Pradesh M/s. Halliburton Offshore Services Inc.(Oil India), M/s. Halliburton Offshore Services Inc.(Oil India) Whether the supply of mud engineering services along with supply of imported mud chemicals and additives provided on consumption basis by the Applicant under the Contract qualify as composite supply. If answer to Para (a) is yes, then whether the supplies made under the Contract merits classification under Entry 9986 (ii) - Service of exploration, mining or drilling of petroleum crude or natural gas or both and subject to GST at the rate of 12%/18% as the case may be. If the answer to Para (a) is no, then whether such supply of mud chemicals and additives on consumption basis at OIL India’s location in India provided under the Contract qualify for concessional GST rate of 5% against an Essentiality Certificate (‘EC’) under Notification No. 50/2017-Customs dated 30 June 2017. AAR No.15/AP/GST/2020 dated:13.05.2020 May-2020 Download 97(2) a
474 Tamil Nadu SGS India Private Limited Whether the supply of “inspection and testing services” on fresh table grapes is classifiable under entry 9986 of Notification no.11/2017-Central Tax Rate) dated June 28 2017- “Support services to agriculture, forestry, fishing, animal husbandry” TN/25/AAR/2020 DATED 12.05.2020 May-2020 Download 97(2)(a)
475 Tamil Nadu Chennai Metro Rail Limited Whether leasing of pathway to a person to her/his dwelling unit by CMRL is taxable under GST? TN/26/AAR/2020 DATED 12.05.2020 May-2020 Download 97(2)(e)
476 Tamil Nadu Tube Investments of India Ltd Whether the activity undertaken by the applicant amounts to supply of goods or supply of services. Whether the activity of building and mounting of the body on the chassis made available by the customers will result in supply of goods or supply of services. TN/27/AAR/2020 DATED 12.05.2020 May-2020 Download 97(2)(g)
477 Tamil Nadu Mfar Hotels & Resorts Private Limited 1. What is the rate of tax applicable on the supply of Soft Beverages (Aerated Water) and Tobacco(Smokes) when these items are supplied independently and not as composite supply in the restaurant? In other words what is the rate of GST if these items alone are supplied and not along with food as Composite supply to the guest? 2. Whether supply of liquor is deemed to be the “exempt supply” under GST Act as per Section 2(47) of CGST Act for the purpose of proportionate reversal of ITC as per Rule 42 of CGST Rules 2017? 3. It is obligatory on the part of employer to supply free food to the employees. Whether such free supply of food is liable to reverse ITC on inputs as per Rule 42 of CGST Rules 2017? TN/28/AAR/2020 DATED 12.05.2020 May-2020 Download 97(2)(d)
478 Tamil Nadu IIT Madras Alumni Association Whether collecting money by IITMAA from its members and receiving donations/ grants/ subsidies/budgetary support from IIT, Madras to defray expenses incurred towards administering the association and other expenses related to its engagement activities initiated by members themselves amounts to supply or not. Consequently, whether there is any liability to comply with GST law including registration and payment of tax. TN/29/AAR/2020 DATED 12.05.2020 May-2020 Download 97(2)(e)
479 Tamil Nadu Tamil Nadu Textbook and Educational Services Corporation 1. Whether the supply of educational aids to students such as school bags, footwear, geometry box, wooden color pencils, crayons, woolen sweater to government and government aided schools based on the State Government educational policy for which the consideration is paid to Tamil Nadu text book and Educational Services Corporation by the State government by means of a budgetary allocation constitutes a supply 2. If the answer to the above is in the affirmative then is Tamil Nadu text Book and Educational Services Corporation is entitled to avail of corresponding Input Tax credit on the procurement made 3. Whether the supply of Rain coats, Ankle Boots and Socks to students without consideration to government /Government Aided Schools located in Hilly areas is a supply 4. If the answer to the above is in the affirmative then is Tamil Nadu Text Book and Educational Services Corporation is entitled to discharge its tax liability on such outward supplies at Cost + 10% and avail of corresponding Input Tax Credit on the procurement made 5. Whether Tamil Nadu Text Book and Educational Services Corporation is eligible for exemption from payment of GST in respect of services it receives from printers engaged by them for printing of text books. 6. Whether the Tamil Nadu Text Book and Educational Services Corporation is required to pay GST on Penalty and Liquidated damages levied by them on suppliers due to violation of the contract terms for supply and if so the rate at which such GST is payable TN/30/AAR/2020 DATED 12.05.2020 May-2020 Download 97(2)(g)
480 Tamil Nadu Erode Infrastructures Private Limited Whether Upfront lease amount paid to M/s. RLDA for the development of Multi functional complex (Operational building) at Erode railway Junction for Long term lease for 45 years is exempt as per Sl.No. 41 of Notification No. 12/2017 CT(R) dated 28.06.2017 as amended. TN/31/AAR/2020 DATED 12.05.2020 May-2020 Download 97(2)(b)
481 Rajasthan M/s Sarda Bio Polymers Pvt. Ltd. The applicant is engaged in manufacture of Psyllium Husk Powder in Pali having GST registration number 08AARCS9529A1ZZ. The applicant intends to seek clarification on the classification and rate of GST applicable on the Psyllium Husk Powder. RAJ/AAR/2020-21/02 dated 06.05.2020 May-2020 Download 97(2)(a)
482 Rajasthan M/s Sunil Kumar Gehlot (Sunil Kumar & Co.) The applicant is engaged in manufacture of hair dye powder in Sojat city and is having GST registration number 08AAUHS7425M1Z6. The applicant intends to manufacture mehandi/henna powder in future and so wish to seek clarification on the classification and rate of GST applicable on the mehandi/henna powder. RAJ/AAR/2020-21/01 dated 06.05.2020 May-2020 Download 97(2)(a)
483 Andhra Pradesh M/s. Leprosy Mission Trust India Whether services provided under vocational training courses recognised by National Council for Vocational Training (NCVT) is exempted either under Entry No.64 of exemptions list of Goods and Services Tax Act, 2017 or under Educational Institution defined under Notification 12/Central Tax (Rate)? AAR No. 14 /AP/GST/2020 dated:05-05-2020 May-2020 Download 97(2)(b)
484 Andhra Pradesh M/s. Ushabala Chits Private Limited 1.Whether the interest/penalty collected for delay in payment of monthly subscription by the members forms a supply under GST? 2.If the said interest/penalty is a supply, what is the classification and rate of duty applicable on the said supply? AAR No.13/AP/GST/2020 dated:05-05-2020 May-2020 Download 97(2)(g)
485 Andhra Pradesh M/s.LakshmiTulasi Quality Fuels The applicant seeks advance ruling on whether she is eligible for the exemption from payment of GST on the monthly rentals received by her on lease of her residential building at Telangana to D-Twelve Spaces Private Limited, as per Sl.No.13 of the Notification No.9/2017 Dt:28-6-2017. AAR No. 12 /AP/GST/2020 dated:05-05-2020 May-2020 Download 97(2)(b)
486 Andhra Pradesh M/s. Pulluri Mining & Logistics Private Limited The applicant seeks advance ruling on Whether the HSD Oil issued free of cost by the service recipient to the applicant would form part of value of supply of service by the applicant as per Section 15 of the CGST Act, 2017? And more particularly under sub-section (2) (b) of Section 15 of the CGST Act”. AAR No.11/AP/GST/2020 dated:05-05-2020 May-2020 Download 97(2)(c)
487 Andhra Pradesh M/s. Zigma Global Environ Solutions Private Limited 1.Classification of the services provided by the Applicant. 2.Whether services provided by the Applicant are exempted under Sl.No.3 of Notification 12/2017 dated 28.07.2017 as amended? 3.Whether the service recipient i.e., M/s. Tirupati Smart City Corporation is a “Governmental Authority” as per the definition of Notification No:12/2017 Central Tax (Rate) dt:28.06.2017. 4.Whether the Governmental Authority is liable to deduct TDS as per the provisions of section for the services rendered as state in the Application? AAR No.10/AP/GST/2020 dated:05-05-2020 May-2020 Download 97(2)(b)& (e)
488 Andhra Pradesh M/s. Andhra Pradesh State Road Transport Corporation 1.Whether the services of APSRTC giving Non Air Conditioned Buses on contract for the occasions of marriages, functions etc, for transportation of employees and students of other organizations/Department, for different purposes like, transportation of passengers to Sabarimala, transporting of public to the places where meetings conducted by political parties and to the places like Polavaram project, are covered under contract carriage as specified vide Serial No 15 of notification 12/2017; 2.Whether the APSRTC, being a public sector undertaking, whose books of accounts are subjected to CAG of India or an auditor appointed for auditing the accounts of local authorities under any law for the time being in force, is it required to file reconciliation statement in FORM-GSTR-9C as per proviso to Section 35(5) of the GST Act,2017. AAR No. 9/AP/GST/2020 dated:05-05-2020 May-2020 Download 97(2)(e)
489 Andhra Pradesh M/s. Leprosy Mission Trust India Whether services provided under vocational training courses recognised by National Council for Vocational Training (NCVT) is exempted either under Entry No.64 of exemptions list of Goods and Services Tax Act, 2017 or under Educational Institution defined under Notification 12/Central Tax (Rate)? AAR No. 14 /AP/GST/2020 dated:05-05-2020 May-2020 Download 97(2) b
490 Andhra Pradesh M/s. Ushabala Chits Private Limited Whether the interest/penalty collected for delay in payment of monthly subscription by the members forms a supply under GST? If the said interest/penalty is a supply, what is the classification and rate of duty applicable on the said supply? AAR No.13/AP/GST/2020 dated:05-05-2020 May-2020 Download 97(2) g
491 Andhra Pradesh M/s.Lakshmi Tulasi Quality Fuels The applicant seeks advance ruling on whether she is eligible for the exemption from payment of GST on the monthly rentals received by her on lease of her residential building at Telangana to D-Twelve Spaces Private Limited, as per Sl.No.13 of the Notification No.9/2017 Dt:28-6-2017. AAR No. 12 /AP/GST/2020 dated:05-05-2020 May-2020 Download 97(2) b
492 Andhra Pradesh M/s. Pulluri Mining & Logistics Private Limited The applicant seeks advance ruling on Whether the HSD Oil issued free of cost by the service recipient to the applicant would form part of value of supply of service by the applicant as per Section 15 of the CGST Act, 2017? And more particularly under sub-section (2) (b) of Section 15 of the CGST Act”. AAR No.11/AP/GST/2020 dated:05-05-2020 May-2020 Download 97(2) c
493 Andhra Pradesh M/s. Zigma Global Environ Solutions Private Limited Classification of the services provided by the Applicant. Whether services provided by the Applicant are exempted under Sl.No.3 of Notification 12/2017 dated 28.07.2017 as amended? Whether the service recipient i.e., M/s. Tirupati Smart City Corporation is a “Governmental Authority” as per the definition of Notification No:12/2017 Central Tax (Rate) dt:28.06.2017. Whether the Governmental Authority is liable to deduct TDS as per the provisions of section for the services rendered as state in the Application? AAR No.10/AP/GST/2020 dated:05-05-2020 May-2020 Download 97(2) b,e
494 Andhra Pradesh M/s. Andhra Pradesh State Road Transport Corporation Whether the services of APSRTC giving Non Air Conditioned Buses on contract for the occasions of marriages, functions etc, for transportation of employees and students of other organizations/Department, for different purposes like, transportation of passengers to Sabarimala, transporting of public to the places where meetings conducted by political parties and to the places like Polavaram project, are covered under contract carriage as specified vide Serial No 15 of notification 12/2017; Whether the APSRTC, being a public sector undertaking, whose books of accounts are subjected to CAG of India or an auditor appointed for auditing the accounts of local authorities under any law for the time being in force, is it required to file reconciliation statement in FORM-GSTR-9C as per proviso to Section 35(5) of the GST Act,2017. AAR No. 9/AP/GST/2020 dated:05-05-2020 May-2020 Download 97(2) e
495 Karnataka M/s Biocon Limited (DTA) Whether the sale of Micafungin sodium by the DTA unit of the applicant is covered under Serial No.114 of Entry No.180 of the Notification No.1/2017-Central Tax (Rate) dated 28.06.2017 and therefore, is leviable to GST at the rate of 5%? KAR/ADRG/31/2020 dated 04.05.2020 May-2020 Download 97(2)(a) &(b)
496 Karnataka M/s Anil Kumar Agrawal A) Partner's salary as partner from my partnership firm, b) Salary as director from Private Limited company c) Interest income on partners fixed capital credited to partner's capital account d) Interest income on partners variable capital credited to partner's capital account e)Interest received on loan given, f) Interest received on advance given g) Interest accumulated along with deposit/ fixed deposit h) Interest income received on deposit/ fixed deposit i) Interest received on Debentures j) Interest accumulated on debentures k) Interest on Post office deposits l) Interest income on National Savings certificate (NSCs) m) Interest income credited on PF account n) Accumulated Interest (along with principal) received on closure of PF account. o) Interest income on PPF p) Interest income on National Pension Scheme (NPS) q) Receipt of maturity proceeds of life insurance policies r) Dividend on shares s) Rent on Commercial Property t) Residential Rent u) Capital gain /loss on sale of shares KAR/ADRG/30/2020 dated 04.05.2020 May-2020 Download 97(2)(c) & (f)
497 Tamil Nadu Gourmet Popcornica LLP 1.What would be the accurate HSN code and consequently, the rate off GST applicable on pre-mix popcorn maize packed with edible oil and salt? Whether the same can be classified under HSN Heading 2008 and whether the same shall be chargeable to tax at the rate of 12% 2. If so, whether the said rate of Goods and Services Tax rate of 12% is applicable retrospectively with effect from 1st July 2017 TN/22/AAR/2020 DATED 04.05.2020 May-2020 Download 97(2)(a)
498 Tamil Nadu ICU Medical LLP 1.Whether GST is leviable on the reimbursement of expenses from the Subsidiary Company to its ultimate holding company located in a foreign territory outside India. 2. In case GST is leviable what is the rate of GST applicable to the said reimbursement of expenses? TN/23/AAR/2020 DATED 04.05.2020 May-2020 Download 97(2)(e)
499 Tamil Nadu Macro Media Digital Imaging Private Limited 1.Whether the transaction of printing of content provided by the customer, on poly vinyl chloride banners and supply of such printed trade advertisement material is supply of goods.? 2.What is the classification of such trade advertisement material if the transaction is a supply of goods? 3. What is the classification and applicable rate of Central Goods and Services Tax on the supply of such trade advertisement material if the transaction is that of supply of services? TN/24/AAR/2020 DATED 04.05.2020 May-2020 Download 97(2)(a)
500 Tamil Nadu M/s INVENTAA LED Lights Private Limited 1.What is the applicable GST Tariff code and GST rate for the supply of patent-applied LED stem (long bulb) with fittings when both are manufactured in the applicant’s factory and supplied as a single unit? 2.Is it a composite supply or a mixed supply? TN/21/AAR/2020 dated 24.04.2020 Apr-2020 Download 97(2)(a)
501 Tamil Nadu M/s Rajesh Rama Varma A. Type of Service (Export or domestic) b. Tax Liability Determination. c.Admissibility of refund on taxes paid TN/20/AAR/2020 dated 24.04.2020 Apr-2020 Download 97(2)(g)
502 Karnataka Emphatic Trading Centre 1.Whether he is eligible to be in the composition scheme as his aggregate turnover is much less than Rs.50,00,000-00? 2. Whether the rate of composition tax applicable is 1% for the turnover of goods (sales) and 6% for the turnover of service (rent). The two separate taxes amounts to be totaled and paid or is it 6% as a whole for the aggregate turnover of goods and service turnover that is to be paid? KAR/ADRG/28/2020 dated 23.04.2020 Apr-2020 Download 97 (2) (b)
503 Karnataka Sri Bhagyalakshmi Trading Corporation A) What is the applicable rate of tax (GST) on parched / puffed gram (Hurigadale / Putani)? KAR/ADRG/27/2020 dated 23.04.2020 Apr-2020 Download 97 (2) (a) (b)
504 Karnataka Ideal Industrial Synergy Solutions Private Limited Whether selling of religious books attracts GST? a). If taxable, what would be the rate of GST and HSN Code? b). If exempted, the category of exempted goods and HSN Code? KAR/ADRG/26/2020 dated 23.04.2020 Apr-2020 Download 97 (2) (e)
505 Karnataka Solize India Technologies Private Limited 1. Whether software supplied by the applicant qualifies to be treated as Computer software resulting in Supply of goods? 2. Whether the benefits of Notifications No. 45/2017-Central Tax (Rate) and 47/2017-Integrated Tax (Rate) dated 14.11.17 are applicable to the supplies made to the institutions given in the notification? KAR/ADRG/25/2020 dated 23.04.2020 Apr-2020 Download 97 (2) (a) (b)
506 Karnataka Sri Basaveshwara Corporation 1. Rate of tax on sale of Poha Bran or Avalakki Bran or Bran of beaten rice which supplied to cattle feed manufacturing units KAR/ADRG/23/2020 dated 23.04.2020 Apr-2020 Download 97 (2) (e)
507 Karnataka Chamundeshwari Electricity Supply Corporation Limited QUESTION PERTAINS TO ADMINSTRATION- FEES/AMOUNT COLLECED FOR ADMINSTRTION RELATED SUPPLY 1).RTI Application Fee;Application Fee Collected from Information seekers as Prescribed by the Govt. for giving information to the applicant seeking Information under RTI Act. 2).Amount Collected towards providing information under RTI Act.;Amount Collected from the Applicant seeking Information. as Prescribed by the Govt. for providing additional information under RTI Act. 3)Departmental Exam fees collected form employees of CESC/KPTCL;Exam fees collected form employees for appearing to the Exams conducted by department (CESC/KPTCL) for promotions as per departmental norms. 4)E.M.D-Earnest money Deposit;Earnest money Deposit received (cash, cheque, BG) against tender notification as. As per terms and condition of the Tender, Deposit paid to company by vendors for applying for tender for various work contracted for improvement and enhancement of distribution network. The EMD/Security Deposit /BG will be refunded after final settlement of the account or cancellation of Work Order 5)Interest on Bank Short Term Deposit;Interest received from Bank for short term Deposit. It is shown as Other income in the P/L account 6)Interest amount recovered from employeesLoan / Advances given to the employees for their needs. A nominal Interest is recovered Along with monthly EMI amount. (Interest is less than the Bank Interest). 7)Discount;Supply of electricity by KPC to CESC is exempted if KPC has given certain Discount the same will be accounted in Books of A/c 8)Rebate;Rebate received for settlement of Power purchase bills in time from the power Generator like KPCL and other Power generators. 9)Rebates collected for in time payment of energy purchase bills dues Discount given by the Power supply company for in-time payment for energy bills We purchase Electricity from Power supply Company for distribution. If the payment to the Power Supply company is made within the due date for their energy bills, the Power Supply Company will give discount/ rebate for in-time payment. 10)Income accrued on account of energy savingsDue to Power savings by the consumers, the Govt. will give certain incentives. A part of such Energy Savings will be passed on to CESC. The same is accounted under the head “Income accrued on account of energy saving” 11)Incentives Received;Incentives received from the Power Corporation/State Govt. from time to time under various schemes. 12)Rebate on Power Purchase Bills;Rebate received for settlement of Power purchase bills in time from the power Generator like KPCL and other Power generators. 13)Liquidated damages 1. Energy purchase bills 2. Others Miscellaneous recoveries/income Related to power purchase. Amount Recovered as Damages from the supplier/vendors due to under/Non-performance of the work / Delay in delivery of Goods / Electricity Delivered less than the stipulated quantity as stipulated in the Power Purchase agreement. The loss to the company is recovered as damages at the time of Payment of Bills. 14)Goods given under Barter System;At the time of Installation/ Commissioning of Transformers at the Site or at consumer end by the Contractors, certain material gets short. The items will be given free of cost to the Contractor by CESC. Subsequently item will be replenished by the Contractor to CESC 15)Replacement of Assets during the Guarantee Period (Using Delivery Challan) The defective items like Transformers etc, are replace by the supplier of Goods under Delivery Challan without making any invoice. No additional payment is made as the asset is replaced within Guarantee period 16)Profit on sale of Stores; Purchased Goods (Stores) are Accounted in Books of A/c under Written Down Value (WDV). When it is scrap materials sold, Invoice is prepared and applicable GST is paid. Sale proceeds shown separately. Where the Scraps are sold at a higher price than the WDV, the difference is accounted as profit in Books of Account under the Profit on Sale of Stores a/c head. It is only Book Adjustment 17)Depreciation withdrawn from Contribution / subsidies as per AS-12 In respect of Purchase of Capital goods like Transformers, Poles, Cables etc. the depreciation accounted earlier is reversed. This is only reversal entry. 18)Write-back of Interest;Interest accounted/demanded earlier if found to be accounted incorrectly, it is written back in books of accounts. This is only reversal entry 19)Excess found on Physical verification of Materials Stock, Fixed Assets & Cash During the stock verification of Stores Materials if found excess, the same will be shown in P/L A/c as Excess found on Physical Verification. The GST is Already paid at the time of purchase of Material. 20)Excess provision for ITE;Excess provision made in Income Tax payment at the end of year for present financial year before finalization of Company account 21)Excess provision for Depreciation in Prior periods;Excess Provision made in which difference between Provision Depreciation is made with the actual depreciation accounted in Books of Accounts. 22)Excess provision for Interest and Finance;Excess provision for Interest and Finance charges on Borrowings etc for the next Financial Year made in the previous period is written back in current year. 23)Other Excess provision in Prior Periods;Other Excess provision made earlier period (Pre-GST and after GST) is written back in current financial year. 24)Other income relating to prior periods Income if any relating to pre-GST period received if any is accounted in book of accounts after GST Implementation. 25)Security Deposits transfer to Income after 3year pre-GST;Deposit Amounts like ISD, ASD, EMD, etc collected from the consumers for connection or contract works if not refunded due to non-traceability of consumer/contractors after 3 years the amount will be transferred to Misc Income of the company. (along with amount pertaining to pre-GST Transferred in GST Period). The amount will be paid back to the consumer when the consumer traced out or requested for refund 26)Rental from Staff Quarters;Amount Collected form the Employee/Officers of the CESC for lent out of the residential quarters. The HRA amount paid in the salary to the Employee will be recovered as the rent amount. 27)Part-time Sweepers wages;Wages paid to the Part-time sweepers employees directly engaged by CESC (Not through contractors) 28)SR Books sold to Employees;Printed Books sold to employees as Service register at time of appointment to service of the company 29)Other Miscellaneous receipts from Trading Amount received from sale of Miscellaneous items viz. News Paper, Books & Periodicals 30)Advance on sale of scraps;Advance paid to the company by the vendors before finalization of sale of scrap pending confirmation of sale. If the sale is not finalized the same amount will refunded to the vendors 31)Penalty recovered from supplier Bills Penalty recovered during payment of the suppliers bill for delay in work & delay in delivery of Goods/under performance/supply of damaged Goods / Services as per terms and condition of contract/ work award 32)Stale Cheque;If amount paid through Cheque by CESC as payment is not enchased or presented to bank by the vendor/supplier/contractors/deposit refund/service provider within due dates the cheque is cancelled or treated as stale cheque and amount is accounted as income if the same amount is not paid to the vendor/ supplier/ contractors/ deposit refund/ service provider. 33)Transformer Rent Charges collected on Lending Transformer on temporary Basis to the consumers. 34)Rental From others;Rent collected for using of CESC property like store yard/Buildings/ Poles for cable connection etc., from customers. 35)Sale of Scrap;Amount collected for Sale of Burnt Meters, Damaged Transformers, Waste Transformer Oil, Waste Cables, Conductors, Gunny / Plastic Bags, Carboys, Drums are sold as Scrap to the contractors/Vendors 36)Cheque Dishonour Fee;In case cheque issued by the consumer is dishonoured due to insufficient funds, the Bank charges & other incidental charges incurred by CESC is recovered from the consumers as Cheque Dishonour Fee QUESTION PERTAINS TO POST CONNECTION- FEES/AMOUNT COLLECED FOR POST SERVICE CONNECTION OF ELELCTRCITY RELATED SUPPLY 37)Miscellaneous charges collected for storage/transport /installation of CFL Lamps Under BelakuYojane.;Miscellaneous charges levied for storage/transport /installation of CFL Lamps from the consumers under BelakuYojane or any scheme declared by State Govt. in respect of Power supply to the consumers 38)Re-Connection Fee;If the consumer defaults for payment of Electricity Bill for consecutive three months, the Electricity supply will be disconnected. When consumer makes the payment of dues, Re-Connection Fee will be collected at the time of re-connection of Electricity supply. Further the amount is collected in the Power Bill itself and not collected separately from the consumers 39)Fee for Testing of Installation;Fee collected from the consumers for the testing of authenticity or working condition of installation like meter, capacitor, etc for supply of Electricity 40)Installation Fee Collected towards Issue of NOC (No Objection Certificate);Fees Collected form consumer for Issuing No Objection Certificate (NOC) at the time change of ownership of the premises 41)Name Transfer Fee;Name Transfer Fee will be collected from the consumers for change of name from existing consumer name at the time change of ownership of the premises by purchase or lease or rent 42)Service Line Charges;Amount collected for giving connection through Service Line from point of supply to the premises of the consumer. 43)Additional load Fee;Fee collected for Providing additional load of power in addition to existing load as per requirements requested by the consumer as per KERC Regulations. 44)Load Reduction Fee;Fee collected for Providing Reduction in load of power from the existing load as per requirements requested by the consumer as per KERC Regulations. 45)Disconnection FeeAmou;nt collected from the consumers for disconnection of Power supply services due to non-payment of Electricity charges within stipulated time as per KERC Regulations. 46)Reconnection Fee ;Amount collected from the consumers for Re-connection of Power when it is disconnected. Further the amount is collected in the Power Bill itself and not collected separately from the consumers 47)Disconnection / Reconnection Fee;It is the Reconnection charges collected for non-payment of electricity bills for the earlier period. It is not Fees as mentioned earlier. Further the amount is collected in the Power Bill itself and not collected separately from the consumers 48)Tariff Change Fee;Fee collected for Change of Higher Tariff to lower Tariff and vice-versa due to Change of purpose of usage of Electricity supply as per request from consumer. 49)Ledger Abstract Fee;Amount collected for providing Ledger Extract of the installations power usage, billing, payment and other information for a specific period of time of consumer account as per consumer request. 50)CT Testing Fee(Current Transformer);Fee collected for testing of working conditions of current transformers at the time installation of Transformer. 51)Security Deposit; Security Deposit collected in addition to the already existing deposits due to increase in tariff charges/load/annual usage of electricity. The same will be refunded at the time of surrender of installation/ permanent disconnection at consumer Request 52)Deposits on MBC (Meter Burnt Cost);Deposit Amount collected towards Burnt out meter (for various reasons like short circuit, overload) Pending decision Subjected to Finding fault from either party. Refund Subjected to the condition fault Found on Distribution side. If not fault is from consumer the amount account as income 53)Re-Sealing charges (if found broken);At the time of Meter installation seal is put on the meter. In case the seal is broken or tampered with then the same needs to be replaced. Charges for sealing the meter is collected from the consumers 54)Miscellaneous Recoveries;Recoveries from the consumers relating to distribution of electricity not specified in the above list 55)Changes of meter/replacement Charges collected for Changing Electro-mechanical Meters to EVM Meters request/ replacement of burnt Meter/fast gripping meters etc, at consumers or at complaint by Meter readers. 56)Line shifting Charges;Chargers levied for shifting of Line/poles from one place to other at consumers request/ as per city requirements like widening/construction of roads etc 57)Delayed Payment Charges;In case delay in payment of electricity Bill, by the consumers, delay payment charges are collected from the consumers at the rate of 1% per month calculated for the no of days delayed. Further the interest amount is added in next month Electricity Bill and collected as Electricity bill payment from the consumers 58)HT/LT Meter Testing Charges;Charges collected for Technical Testing and Analysis of Meters to check the working condition of Meters like capacitors, current, reading constant etc. The testing can be made at consumer requests (at time of new connection and/or change of meter) or if complaint lodge at the time of reading of meter not working. 59)Calibration Charges;Charges collected for Technical Testing and Calibration of Meters like precision of reading, and other features of Meters 60)Meter testing Charges;Charges collected for Technical Testing and Analysis of Meters to check the working condition of Meters. The testing can be made at consumer requests or if meter readers complaint of not working/slow reading/ fast gripping etc at the time of billing. 61)Duplicate Bill Charges;Chargers levied on issue of Duplicate Bill at consumer’s request. i.e., if the original bill is lost by consumers, they can apply/ask for duplicate bill for any previous month. Charges is applied for every month Duplicate bill issued 62)Rebate- for collection of Electricity Tax;Electricity Tax levied at the time of electricity billing and the same is paid to the Govt. If the Electricity taxes are paid to government within stipulated time CESC receives rebate on such Electricity Tax paid and account under the head as “Rebate for payment of Electricity Tax.” in the Books of A/c 63)Cross subsidy charges;Amount received from Govt. as subsidy for supply of power to certain Tariffs like Bhagya Jyothi, Power-looms, etc installations as stipulated by the Govt. 64)Any amount transferred to Misc. Revenue Ex:- Deposits, ACC, ISD, ASD, MSD, MBC.;Deposit Amounts like ISD, ASD, EMD, etc collected from the consumers for connection or contract works if not refunded due to non-traceability of consumer/contractors after 3 years the amount will be transferred to Misc Income of the company. (along with amount pertaining to pre-GST Transferred in GST Period). The amount will be paid back to the consumer when the consumer traced out or put request for refund 65)Receipts from consumers relating to prior periods;Old dues received from consumers/contractors for works and other charges pertaining in Pre-GST period received after GST implementation which was written off earlier but received subsequently 66)Fuel cost adjustment charges;Amount billed towards fuel cost like Petrol, Diesel borne by company for transport at the time of billing as per KERC regulations. The amount is revised every 3 months by KERC. 67)Power Factor penalty;Penalty levied if the power recorded by the capacitor is excess than standard power factor stipulate at the time of agreement for both HT and LT connection during bill cycle. The charges will be levied on the excess power recorded as Power factor penalty 68)Meter Burnt-out Cost;Amount collected towards Burnt out meter (for various reasons like short circuit, overload) Pending decision Subjected to Finding fault from either party. Refund Subjected to the condition fault Found on Distribution side. If the fault is from consumer the amount account as income QUESTION PERTAINS TO PRE CONNECTION- FEES/AMOUNT COLLECED FOR PRE SERVICE CONNECTION OF ELELCTRCITY RELATED SUPPLY 69)Application Fee;Application Fee collected from the consumers for initial connection of Electricity supply to their premises as per KERC regulations. 70)Collection of Registration Fee on HT/LT/ Temporary Application on supply of Electricity;Registration Fee collected from the consumers for Temporary connection of Electricity supply KERC regulations. 71)Facilitation fee towards Solar Roof Top system (SRTPV);After installation of Solar Roof Top system (SRTPV) in the consumer's premises, facilitation fee is collected from the consumers for the Supervision Services provided by CESC from time to time. 72)Registration fee towards Solar Roof Top system (SRTPV);Registration fee collected from consumers for new connection of Solar Roof Top system (SRTPV) in their premises 73)Facilitation fee towards Solar Roof Top system (SRTPV);After installation of Solar Roof Top system (SRTPV) in the consumer's premises, facilitation fee is collected from the consumers for Supervision Services provided by CESC from time to time. 74)Regularization of the un-authorized IP SET Infrastructures Charges;Charges collected from Consumers for new connection/ regularization (Infrastructures Charges) of connection for providing Electricity supply to Irrigation Pump set. 75)Vendor Approval Fee;Amount collected for providing approval of vendor for supply of Goods/Services for CESC who is qualified as per terms and conditions of the tender 76)Tender Application Fee;Application Fee collected for applying quotations of tenders by the Vendors/Service Providers for supply Goods/Services to CESC. 77)Vendor Approval Fee;Amount collected for providing approval of vendor for supply of Goods/Services for CESC who is qualified as per terms and conditions of the tender 78)Tender Application Fee;Application Fee collected for applying quotations of tenders by the Vendors/Service Providers for supply Goods/Services to CESC. 79)Initial Security Deposit Initial Security Deposit collected from the consumers for providing Electricity connection. The same will be refunded at the time of surrender of installation/ permanent disconnection at consumer Request 80)Meter Security Deposit Security Deposit collected as collateral for installation of LT/HT meters to consumers at the time of New connection. The same will be refunded at the time of surrender of installation/ permanent disconnection at consumer Request or when meter is returned. 81)Advance Consumption Charges Advance amount collected as collateral from the consumers for supply of Electricity of Temporary Connection. The Advance amount so collected will be refunded or adjusted towards Electricity charges at the time of conversion from temporary to permanent connection at the consumers request 82)EMD/Security Deposits/Bank Guarantees Amount collected towards Earnest Money Deposit (EMD) / Security Deposit /Bank Guarantee for applying tender for supply of Goods/Services. The EMD/Security Deposit /BG will be refunded after final settlement of the account or cancellation of Work Order 83)Augmentation Charges;To enhance the Power connection to the consumers for e.g. from LT to HT or from 10KVA to 20KVA, Augmentation Charge is collected. 84)Amount Collected towards Self-Execution Works;Amount collected for goods/services given for self-execution of Electrical Works in relation to connection of Electricity for new Layouts. 85)Development Charges;Nominal Amount collected from the consumers for development of infrastructure to give supply of Electricity to a specific place. 86)Service connection charges (Supervision charges);Amount collected towards supervision charges for initial service connection to the consumers relating to supply of Electricity. 87)Amount Collected towards Deposit Contribution Works (DCW);Amount collected from Consumers for execution of Deposit Contribution Works in relation to the Electricity connection at Layouts. The amount is the cost collected against the purchase of goods and labour cost for the estimated work subsequently paid to the contractors upon completion of work. 88)One time maintenance cost of New Layouts;For Power connections at the time of formation of new layouts, one time maintenance cost will be collected from the consumers. 89)Fee Collected towards Inspection of Installation;Fee collected from the consumers for the physical Inspection of Installations like meter, capacitor, etc for supply of Electricity. 90)Rating / Re-Rating Charges;Amount collected from Supplier/Consumer for Rating/Re-Rating of Installation of Meter at the consumers request to verify the working condition of the Meter / meter rating 91)Supervision Charges;Supervision charges collected from the consumers for supervising the execution of the Electrical works as Self execution work/DCW work. A 10% supervision charges collected on total estimate cost of the work. KAR/ADRG/22/2020 dated 23.04.2020 Apr-2020 Download 97(2)(e)
508 Karnataka San Engineering & Locomotive Ccompany Limited 1. Whether the supply of powerpacks, freight and insurance service and commissioning/ installation services as per the Purchase Order 08/16/2730/1838/f dated 05.11.2016 has to be treated as “Composite Supply” as defined in section 2(30) of CGST Act, 2017 read with section 8(a) of CGST Act, 2017 or freight and insurance service and commissioning / Installation can be treated independent of supply of power packs given that installation and commissioning takes place after 4-5 months of supply of power packs. KAR/ADRG/21/2020 dated 23.04.2020 Apr-2020 Download 97(2)(e)