Search here
S.No State/UT GW-year-State Order No.& Date Name of Applicant Question(s) on which Advance Ruling Sought Category as per sections 97(2) of SGST Act View
1 Gujarat AAR-GW-27-2023-GJ 09-March-2023, GUJ/GAAR/R/2023/10 1. Manishaben Vipulbhai Sorathiya, [Trade name : Autotech]

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

(a) View
2 Gujarat AAR-GW-26-2023-GJ 09-March-2023, GUJ/GAAR/R/2023/11 1. M/s. JCP Agro Process P Ltd.

(i) Whether for the purchase of raw tobacco from farmer [including naturally broken tobacco known as ‘tobacco leaves or tobacco bhukko’] is covered under reverse charge mechanism?
(ii) What would be the rate of tax in case of coating process is done on unmanufactured tobacco. If the applicant carried out the process of coating on the tobacco belonging to other person [job work basis] whether registered or otherwise.

(a)(b) View
3 Gujarat AAR-GW-152-2023-GJ 22-February-2023, GUJ/GAAR/R/2023/07 1. M/s. Vritika Trading Private Limited

Application has been Withdrawal

97(2) (a)(b) View
4 Gujarat AAR-GW-151-2023-GJ 22-February-2023, GUJ/GAAR/R/2023/08 1. M/s. HRPL Restaurants Pvt. Ltd.

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

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

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

97(2) (a)(b) View
5 Gujarat AAR-GW-150-2023-GJ 22-February-2023, GUJ/GAAR/R/2023/09 1. M/s. Cybernetix Automation Private Limited

Application has been Withdrawal

97(2)(a)(b) View
6 Gujarat AAR-GW-130-2023-GJ 22-February-2023, GUJ/GAAR/R/2023/06 1. D.M. Net Technologies

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

(a)(b) View
7 Karnataka AAR-GW-116-2023-KT 21-February-2023, KAR ADRG 11/2023 1. SATS Food Solutions India Private Limited

i. Applicable GST Rate on their products

97(2) ( e) View
8 Karnataka AAR-GW-117-2023-KT 17-February-2023, KAR ADRG 09/2023 1. Chamundeshwari Electricity Supply Corporatio Limited

i. Since the Government of Karnataka holds 99.99% of equity in the Corporation, whether the Corporation is considered as "Governmental Authority" or "Local Authority"?
ii.Since the Corporation is fully owned by the Government of Karnataka and audited by the Comptroller and Auditor General of India, whether filing of Annual Return in Form GSTR-9 and Form GSTR-9C is exempt under the Second Proviso to Section 44 of the CGST and KGST Acts?
iii. Whether the Corporation is eligible to claim input tax credit on the inward supply of goods and services which are capitalised in the books of accounts?
iv. Whether the Corporation is eligible to claim input tax credit on the inward supply of services against output taxable supplies of support and auxiliary services and other supply of taxable goods?
v. Whether the Corporation is eligible to claim input tax credit (on inputs, input services and capital goods) proportionately on the taxable output supply of support services and goods (scrap etc.) as per the provisions of Rule 42 and 43 of the CGST and KGST Rules?
vi. Whether the Corporation is eligible to claim taxes paid under RCM, as input tax credit?
vii. Whether Additional Surcharge collected from Open Access Consumer as per sub-section (4) of Section 42 of the Electricity Act, 2003, clause 8.5.4 of the Tariff Policy 2016, Clause 5.8.3 of the National Electricity Policy and Clause 11(vii) of the KERC (Terms and Conditions for Open Access) Regulations, 2004, is taxable under the GST Acts?
viii. Whether "Wheeling and Banking Charges" allowed by Commission (KERC) as 5% and 2% of the energy input into the distribution system by Open Access consumer is taxable under the GST Acts?

97(2)(d) and ( e) View
9 Karnataka AAR-GW-115-2023-KT 17-February-2023, KAR ADRG 10/2023 1. Sri Lakshminarasimha Agro Products

i. Whether Notification No.7/2022-Central Tax (Rate), dated 13-07-2022 applies to Coir-Pith Compost (HSN 53050040) mentioned in serial number 132-A of the Notification No.2/2017-Central Tax (Rate) dated 28-06-2017 as amended vide notification No.19/2018-Central Tax (Rate), dated 26-07-2018?
ii. The registered person sells coir-pith compost in 30 kg and above quantity bags with un-registered brand name "SURYA". In such cases, whether the registered person is liable to tax under the GST Acts?
iii. If the coir-pith compost is 30kg and above quantity bags are sold without any label (in plain bags), whether would it attract GST?
iv. If the registered person sells coir-pith compost in 25kg and less pre-packed and labelled bags to nursries who buys for consumption, whether in such cases GST is payable?
v. Whether the nurseries, who are un-registered dealers, come under the definition of "Institutional consumers"?
vi. If the registered persons sells coir-pith compost with 30Kg and above pre-packed and labelled bags to nurseries who buys for consumption, whether in such cases GST is payable?
vii. Rule 3(b) of Legal Metrology (Packaged commoditites) Rules, 2011, provides that the provisions of Chapter II of that Rules shall not apply to cement, fertilizers and agricultural farm produce sold in above 50 kg bags. Whether the coir-pith compost, which is also the bio-fertiliser, sold by the registered person, falls under this category and exempt from GST?

97(2)(b) and ( e) View
10 Karnataka AAR-GW-114-2023-KT 17-February-2023, KAR ADRG 08/2023 1. Suez India Private Limited

i. Whether the services provided to Bengaluru Water Supply and Sewerage Board would be considered as a service provided to a governmental authority under GST Laws?
ii. What is the applicable GST rate on supply of works contracts services in relation to sewage treatment made by the Applicant to Bengaluru Water Supply and Sewerage Board, on or after 1st Jan 2022?

97(2)( e) View
11 West Bengal AAR-GW-54-2023-WB 09-February-2023, 27/WBAAR/2022-23 1. Shopinshop Franchise Pvt. Ltd.

(i) Whether the bouquets made with dry parts of plants, foliage, flower buds, grasses and branches of plant which are dried, bleached, dyed and coloured for decorative and ornamental purposes and sold with plastic foil packaging would be considered as “Exempt supply” under GST as covered under HSN code 06049000.

(ii) Whether NIL (0%) GST is applicable on Bouquets when bouquets are made from dry parts of plants, foliage, flower buds, grasses and branches of plant which are dried, bleached, dyed and coloured for decorative and ornamental purposes and sold with plastic foil packaging.

(iii) Whether classification of bouquets made from dry parts of plants, foliage, flower buds, grasses and branches of plant which are dried, bleached, dyed and coloured for decorative and ornamental purposes falls under HSN code 06049000 and is exempt from GST and if not then what is the classification of bouquets which are made with dry parts of plants, foliage, flower buds, grasses and branches of plant which are dried, bleached, dyed and coloured for decorative and ornamental purposes and sold with plastic foil packaging and what is the rate of GST.

(iv) Whether Sl. No. 34 of Notification No. 02/2017-CT (Rates) dated 28/06/2017 covers “Bouquets” made from dry parts of plants, foliage, flower buds, grasses and branches of plant which are dried, bleached, dyed and coloured for decorative and ornamental purposes and is therefore exempt from GST (0% GST).

100 (1) View
12 West Bengal AAR-GW-53-2023-WB 09-February-2023, 26/WBAAR/2022-23 1. Anmol Industries Limited

Whether the upfront premium payable by the applicant towards the services of leasing of the land for industrial purposes by SMPK is exempted under entry 41 of Notification No. 12/2017 Central Tax (Rate) dated 28.06.2017?

100 (1) View
13 West Bengal AAR-GW-52-2023-WB 09-February-2023, 25/WBAAR/2022-23 1. SOMNATH FLOUR MILLS PRIVATE LIMITED

(i) What is the value of supply of services provided by the applicant Company to the State Government?

(ii) What is the rate of tax applicable on the value of supply? What components are to be included in calculation of the % of value of goods in the total value of composite supply for the purpose of Notification No. 2/2018- Central Tax (Rate)?

100 (1) View
14 West Bengal AAR-GW-51-2023-WB 09-February-2023, 24/WBAAR/2022-23 1. JAI LOKENATH FLOUR MILLS PRIVATE LIMITED

(i) What is the value of supply of services provided by the applicant Company to the State Government?

(ii) What is the rate of tax applicable on the value of supply? What components are to be included in calculation of the % of value of goods in the total value of composite supply for the purpose of Notification No. 2/2018- Central Tax (Rate)?

100 (1) View
15 West Bengal AAR-GW-50-2023-WB 09-February-2023, 23/WBAAR/2022-23 1. Aabhushan Jewellers Pvt. Ltd.

(1) Whether the gain of the assessee of 10 grams of pure gold would result in supply of goods or services under section 7 of the CGST/WBGST Act, 2017?

(2) Whether the assessee is liable to pay GST in respect of gain of 10 grams of Pure Gold?

(3) In case the assessee is liable to pay GST then what shall be the time and value of Supply?

(4) In case the assessee is liable to pay GST then whether it shall be classified as goods and chargeable to tax @ 3% under HSN: 7108/7113 or whether it shall be classified as service and chargeable to tax @ 5% under SAC: 9988?

100 (1) View
16 West Bengal AAR-GW-49-2023-WB 09-February-2023, 22/WBAAR/2022-23 1. KARNANI FNB SPECIALITIES LLP

(i) Whether the Constitution of India has conferred any power onto the Parliament to legislate on sale of alcoholic liquor for human consumption with reference to the Goods and Service tax regime, considering the provision of Article 246A read with Article 366(12A)?

(ii) If the answer to question (1) is in the negative, then whether the Central Goods and Services Tax Act, 2017(CGST Act) can directly or indirectly deal with aspects touching upon sale of alcoholic liquor for human consumption by the applicant either with reference to levy of tax on such sale or with reference to reversal of credit solely because the applicant is effecting sale of such alcoholic liquor?

(iii) Under these circumstances, whether the definition of exempt supply as provided under section 2(47) of the CGST Act, read with definition of the term „non-taxable supply‟ under section 2(78) can therefore include sale of alcoholic liquor for human consumption by the applicant?

(iv) Whether in order to qualify as non-taxable supply under section 2(78), a transaction must first qualify as supply as defined in section 7 of the CGST Act read with Article 246A and Article 366(12A) of the Constitution and as such therefore, sale of alcoholic liquor for human consumption cannot be said to qualify as a „supply‟ for the above purposes under the ambit of the CGST Act.

(v) Consequently, whether the applicant is obliged to reverse input tax credit (ITC) under section 17(2) of the CGST Act read with rule 42 of the Central Goods and Services Tax Rules, 2017 (CGST Rules) in view of the sale of alcoholic liquor for human consumption effected by it at its premises under the facts & circumstances of the present case?

100 (1) View
17 Maharashtra AAR-GW-20-2023-MH 07-February-2023, MAH/AAAR/KS-RM/17/2022-23 1. M/s. Sterlite Technologies Pvt. Ltd.

(b) applicability of a notification issued under the provisions of this Act;

97 (b) View
18 Odisha AAR-GW-25-2023-OD 02-February-2023, Order No. 04/odisha AAR/2021-22/ 1. M/s Indian Metals and Ferro Alloys Limited,

Whether Service Received by a registered person by way of renting of residential premises used as guest house of the registered person is subject to GST under Forward Charge Mechanism (FCM) or Reverse Charge Mechanism (RCM)?

View
19 Gujarat AAR-GW-149-2023-GJ 31-January-2023, GUJ/GAAR/R/2023/02 1. Adani Ports And Special Economic Zone Limited

Application has been Withdrawal

- View
20 Gujarat AAR-GW-148-2023-GJ 31-January-2023, GUJ/GAAR/R/2023/03 1. CBCC Global Research LLP

Application has been Withdrawal

- View
21 Gujarat AAR-GW-147-2023-GJ 31-January-2023, GUJ/GAAR/R/2023/04 1. XYLEM Water Solution India Pvt Ltd

Application has been Withdrawal

- View
22 Gujarat AAR-GW-146-2023-GJ 31-January-2023, GUJ/GAAR/R/2023/05 1. Synergy Seaports Private Limited

Application has been Withdrawal

- View
23 Karnataka AAR-GW-158-2023-KT 23-January-2023, KAR ADRG 03/2023 1. M/s. Sanjeevini Enterprises

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

97(2)(e ) View
24 Karnataka AAR-GW-157-2023-KT 23-January-2023, KAR ADRG 04/2023 1. M/s. Sri Annapurneshwari Enterprises

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

97(2)(e) View
25 Karnataka AAR-GW-156-2023-KT 23-January-2023, KAR ADRG 05/2023 1. M/s. S K Swamy and Company

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

97(2)(e ) View
26 Karnataka AAR-GW-155-2023-KT 23-January-2023, KAR ADRG 06/2023 1. M/s. Prakash and Company

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

97(2)(b) and 97(2)(e ) View
27 Karnataka AAR-GW-154-2023-KT 23-January-2023, KAR ADRG 07/2023 1. M/s. Meat Mart Unit of the New Bangalore Ham Shop

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

97(2)(d) View
28 Karnataka AAR-GW-36-2023-KT 23-January-2023, KAR ADRG 7/2023 1. Meat Mart Unit of the New Bangalore Ham Shop

i. What percentage of GST input tax should be claimed for our nature of business as mentioned above for the following services received from our service providers.
a) GST paid for our shop on commercial rent to landlord.
b) GST paid on commission to Dunzo and Swiggy for ecommerce online service.
c) GST paid on service charges charged by paytm.
d) GST paid on service charges charged by Banks.
ii. What percentage of GST input tax should be claimed for our nature of business as mentioned above for the following other general goods purchased for carrying on our business.
a) Packing material
b) Printed material
c) Capital goods like cutting machine, weighing scale, refrigerators, computers and hardware and software goods.
iii. What will be the GST consequences if we purchased goods from unregistered and composition dealers?

97(2)(d) View
29 Karnataka AAR-GW-35-2023-KT 23-January-2023, KAR ADRG 6/2023 1. Prakash and Company

i. Whether all types of jaggery are covered under the Notification No.6/2022-Central Tax (Rate) dated 13-07-2022?
ii. If yes, what is the rate of tax?
iii. If No, which type of jaggery does not fall under Notification No.6/2022-Central Tax (Rate) dated 13-07-2022 and are exempted from tax?

97(2)(b) and 97(2)(e ) View
30 Karnataka AAR-GW-34-2023-KT 23-January-2023, KAR ADRG 5/2023 1. S K Swamy and Company

i. What percentage of GST output tax should be charged for our nature of works contract executed to Indian Railways.
a)On Railway under Bridge works
b) Construction of Tunnels for Railways
c) Supply and stacking of ballast
d) Execution of Earth Works Contract
e) Subcontract works for the above mentioned contract works.

97(2)(e ) View
31 Karnataka AAR-GW-33-2023-KT 23-January-2023, KAR ADRG 4/2023 1. Sri Annapurneshwari Enterprises

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

97(2)(e ) View
32 Karnataka AAR-GW-32-2023-KT 23-January-2023, KAR ADRG 3/2023 1. Sanjeevini Enterprises

i. Whether works contract service provided to Bio Centers, Department of Horticulture and Center of excellence are exempted as per GST Exemptions?
ii.Whether other service like data entry operator, security, provided to Horticulure Department attracts GST?

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

97(2)(e ) View
33 Maharashtra AAR-GW-19-1970-MH 20-January-2023, MAH/AAAR/DS-RM/16/2022-23 1. M/s. Precision Camshafts Limited

Section 97 (a) and (e).

Section 97 (a) and (e) View
34 Maharashtra AAR-GW-160-2023-MH 13-January-2023, MAH/AAAR/DS-RM/15/2022-23 1. M/s. Portescap India Pvt. Ltd

(b) applicability of a notification issued under the provisions of this Act

97 (b) View
35 West Bengal AAR-GW-48-2023-WB 13-January-2023, 21/WBAAR/2022-23 1. Reach Dredging Limited

(a) Whether Government of Andhra Pradesh- Water Resources Department comes under the purview of State Government?

(b) Whether amendment made vide Notification No. 39/2017 dated 13-10-2017 Integrated Tax (Rate) in the table against Serial No. 3 for the item (vii) will be applicable in this case?

100 (1) View
36 Karnataka AAR-GW-31-2023-KT 11-January-2023, KAR ADRG 2/2023 1. TE Connectivity Services India Private Limited.

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

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

98(4) View
37 Karnataka AAR-GW-30-2023-KT 11-January-2023, KAR ADRG 1/2023 1. TE Connectivity India Private Limited

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

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

98(4) View
38 Gujarat AAR-GW-5-2023-GJ 07-January-2023, GUJ/GAAR/R/2023/01 1. Divyajivan Healthcare Pvt Ltd

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

(b) View
39 Maharashtra AAR-GW-159-2023-MH 03-January-2023, MAH/AAAR/DS-RM/14/2022-23 1. M/s. Worley Services India Pvt. ltd

(a) Classification of any goods or services or both;

97 (a) View
40 Gujarat AAR-GW-540-2022-GJ 30-December-2022, GUJ/GAAR/R/2022/51 1. M/s. Ridhi Enterprise

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

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

a,b,d View
41 Gujarat AAR-GW-539-2022-GJ 30-December-2022, GUJ/GAAR/R/2022/52 1. M/s. Doms Industries Pvt. Ltd

1. Whether the supply of Pencils Sharpener along with Pencils being the Principal supply will be considered as the “Composite Supply” or “Mixed Supply”.

2. What will be the HSN code to be used by us in above case.

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

B View
42 Gujarat AAR-GW-538-2022-GJ 30-December-2022, GUJ/GAAR/R/2022/53 1. M/s. Universal Industrial Park

 1. Whether the applicant is liable to pay GST on the sale of Land / Industrial Plot?

2. If the activity is not liable to GST, what is the legal basis of non applicability?

3. If taxable it will be classified under which Service & what will be the Service Accounting Code?

4. What will be the value on which GST will be payable? Whether any abatement available?

5. What will be the rate of tax on which GST will be payable?

6. Whether Input Tax Credit will be available or not?

a,c,e,g View
43 Gujarat AAR-GW-537-2022-GJ 30-December-2022, GUJ/GAAR/R/2022/50 1. Vikas Centre For Development

1. Whether the activity of Afforestation, which includes the plantation of mangroves is exempted from GST under Sr. No.1 of Notification No.12/2017-CT (Rate)?

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

b,f View
44 Gujarat AAR-GW-536-2022-GJ 30-December-2022, GUJ/GAAR/R/2022/49 1. M/s. Shivam Developers

 1. Whether item no. (i), (ia) & (ib) of Point no. (ii)(a) Of the notification no. 03/2019-Central Tax Rate dated 29/03/2019 is applicable project wise or apartment wise? Meaning hereby is that when a project consists of construction of some of the units which satisfies the definition of “Affordable residential apartment” & the construciton of some of the units which does not satisfy the definition of “Affordable residential apartment” in that case whether the supplier can apply the GST rate as specified in item no. (i) on units which satisfies the definition of “affordable residential apartments” & GST rate as specified in item no. (ia) & (ib), as the case may be, on the units which are non-affordable residential units in the same residential real estate project?

2. With respect of our case, promoter is constructing affordable residential units as well as non-affordable residential units in “Residential Real Estate Project (RREP)”. In such case can the promoter apply separate GST rates in following manner in respect of construction of affordable residential apartments & non-affordable residential apartments in the same project (RREP)?

G View
45 West Bengal AAR-GW-547-2022-WB 22-December-2022, 20/WBAAR/2022-23 1. ROHITASH GUPTA

What will be the rate of tax and HSN Code of fly ash brick having fly ash content less than 90%.

The applicant has filed this application without the payment of requisite fees and the instant application is, therefore, found liable to be rejected.

100 (1) View
46 West Bengal AAR-GW-546-2022-WB 22-December-2022, 19/WBAAR/2022-23 1. EDEN REAL ESTATES PRIVATE LIMITED

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

100 (1) View
47 West Bengal AAR-GW-545-2022-WB 22-December-2022, 18/WBAAR/2022-23 1. SNEHADOR SOCIAL & HEALTH CARE SUPPORT LLP

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

100 (1) View
48 West Bengal AAR-GW-544-2022-WB 22-December-2022, 17/WBAAR/2022-23 1. PURPLE DISTRIBUTORS PVT LTD

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

100 (1) View
49 West Bengal AAR-GW-543-2022-WB 22-December-2022, 16/WBAAR/2022-23 1. JAYESH POPAT

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

100 (1) View
50 West Bengal AAR-GW-542-2022-WB 22-December-2022, 15/WBAAR/2022-23 1. WEST BENGAL AGRO INDUSTRIES CORPORATION LIMITED

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

100 (1) View
51 West Bengal AAR-GW-541-2022-WB 22-December-2022, 14/WBAAR/2022-23 1. TRIVENI ENGICONS PVT LTD

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

100 (1) View
52 Karnataka AAR-GW-477-2022-KT 12-December-2022, KAR ADRG 51/2022 1. Sri Amareshwar Traders

Considering the expression 'any amount that the supplier is liable to pay' in section 15(2)(b), can the service provider to be held liable for free of cost diesel, which is explicit contractual liability of the recipient of supply and therefore, free diesel is not includable in the value of service provided by the applicant.

98(4) View
53 Karnataka AAR-GW-476-2022-KT 12-December-2022, KAR ADRG 50/2022 1. Preethi Granite Exports

1. Can the Applicant continue with the existing GSTIN 29AAEFP0358E1ZC to discharge the GST liability for Rent/Lease received from Lessee and for filing the Return relating to Renting / Leasing of the said premises.
2. Can the Applicant utilise the balance available in Electronic Credit Ledger (Input Tax Credit) in respect of purchase of Raw material, consumables, Capital goods relating to the manufacture of Granite slabs to discharge GST liability of Rent for the premises given for Rental / Lease basis.
3. Can Applicant utilise balance in Cash Ledger to discharge GST liability (Output Tax) of Rent for the premises given for Rental / Lease basis.

98(2) View
54 Karnataka AAR-GW-475-2022-KT 12-December-2022, KAR ADRG 49/2022 1. Centre for Symbiosis of Technology

a. Whether KUIFDC, which is an intermediary agency between ULBs/Town Municipal Councils functioning as Programme Management Unit (PMU) through the divisional offices, implementing agencies of the Local Government Bodies and State Line Departments in the efficient monitoring of sub-programmes, is eligible for claiming exemption from GST under the conditions of exemption as per Notification No. 12/2017 as pure services, for the period of our services provided to them i.e. July 2017 to June 2019.
b. The services provided by STEM (the applicant), our office, as Supervision and Programme Management Consultants for NKUSIP programme of KUIFDC from July 2017 to June 2019 by the virtue of PMC works undertaken by our office (viz: Supervision and monitoring of Water supply to households, underground drainage network, water treatment plants, sewage treatement plants with respect to quality control procedures and quality control of the works done by the contractor, assisting in resolving specific technical and other implementation related issues at the field level, investigate particular construction problems or delays that have been reported from the site and recommended actions to be taken to resolve the problems or overcome the delays. Also, analyse and allocate / apportion delays attributable to implementing agency, contractor etc and suggest remedial as well as penal action, assist in interpreting and applying the various legal provisions of the contract documents, and in amicably resolving disputes, detailed contract managment and web based progress monitoring, resource mobilization for each contract monitoring and reporting physical and financial monitoring and reporting the same to KUIFDC) comes under pure services as specified under GST Act and if the same is exempted from applicability of GST for supplying our services to KUIFDC.

97 (2)( e ) View
55 Karnataka AAR-GW-474-2022-KT 12-December-2022, KAR ADRG 48/2022 1. Virtulive Technologies Pvt. Ltd.

Classification of the product Walltop Computer with the following specifications:
a. Intel 10th / 11th Generation i5/i7 processor with 16GB memory (expandable to 64GB)
b. Internal storage of 1TB SSD (Expandable to 2TB) Storage
c. WIFI / Bluetooth / USB and HDMI user interfaces
d. 4G / 5G compatible LTE Module that enhances its connectivity to the mobile networks.
e. Optimized in-house developed system integration processor controller, a proprietary design.
f. Built-in array microphone and wireless microphone modules for user interaction.
g. Integrated high intensity (1200 lumens) LED optical Projection system with a life of 30000 hours acting as a display.
h. The projected interactive display size is 120-inch diagonal - the biggest for any computer.
i. Enables any wall surface as an interactive environment for collaborative meetings in conjunction with above.
j. Allows to connect with blue tooth keyborad and IR pen to provide input by the users.

97(2) (a) View
56 Karnataka AAR-GW-473-2022-KT 12-December-2022, KAR ADRG 47/2022 1. Capfront Technologies Pvt. Ltd.

The applicant own a mobile application, developed and owned by them, called as “LoanFront”, which is a Fintech product and is used as a digital platform to facilitate lending of short term personal loans; they intend to transfer the said mobile application software to their wholly owned subsidiary M/s Vaibhav Vyapaar Private Limited (WPL).

Whether the GST would be applicable on the aforesaid transfer of mobile application software?

97 (2)( e ) View
57 Chhattisgarh AAR-GW-592-2022-CHT 09-December-2022, STC/AAR/09/2022 1. M/s. Call Me Services
97(2)(b) View
58 Telangana AAR-GW-472-2022-TEL 08-December-2022, 56/2022 1. M/s. Shree Constructions

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

98(4) View
59 Telangana AAR-GW-471-2022-TEL 08-December-2022, 57/2022 1. M/s. Shree Constructions

The rate applicable for the works contract service provided to the Telangana State Tourism Development Corporation Limited by way of construction of building on their land. Whether it is 12% as the Telangana State Tourism Development Corporation Limited is wholly owned by the Government of Telangana or 18% as the Telangana State Tourism Development Corporation Limited is a business entity and collecting fee from its customers

98(4) View
60 Maharashtra AAR-GW-615-2022-MH 05-December-2022, MAH/AAAR/DS-RM/13/2022-23 1. M/s. Kasturba Health Society

(f)whether applicant is required to be registered;
(g) whether any particular thing done by the applicant with respect to0 any goodsor services or both amounts to or results in a supply of goods or services or both, with in meaning of that term.

97(2)f,g View
61 Karnataka AAR-GW-416-2022-KT 02-December-2022, KAR ADRG 46/2022 1. Testmesures Spherea Solutions Private Limited

i. Whether the services provided by the company to its parent company relating to the test benches which are in the name of MRO services, be classified under heading "9987 i(a): Maintenance, Repair or Overhaul services in respect of aircrafts, aircraft engines and other aircraft components or parts"?
ii. If the answer to the above is in affirmation, then whether the Place of supply is the "location of the recipient" as per the Notification No. 02/2020-Integrated Tax dated 26th March 2020 which is the location of the parent Company (Outside India) and that can be construed as exports of services?
iii. If the answer to the first question is in negation, then we would like to know the classification of the services provided to the parent company and can it be considered as exports of services?

97(2)(b) View
62 Karnataka AAR-GW-415-2022-KT 02-December-2022, KAR ADRG 45/2022 1. Yaadvi Scientific Solutions Private Limited

i. Whether on reimbusement of expenses at actual cost which are incurred by the employee staffs on behalf of Company is liable to tax?
ii. Whether Reverse Charge Mechanisum is applicable on reimbursement of expenses paid on behalf of the company at actuals which are incurred by the employee staff who is also a whole-time director company?
iii. Whether -
a. time limit prescribed to take input tax credit under the section 16(4) of the GST Act, 2017 applies only for the invoice or debit note for the supply of goods or services or both or it shall also applies to invoice issued in accordance with the provisions of clause (f) of sub-section (3) of section 31 i.e.., self-invoices by registered person who is liable to pay tax under sub-section (3) or sub-section (4) of section 9 (Under reverse charge mechanism).
b.Tax paid during current financial year under reverse charge mechanism as per sub-section (3) or sub-section (4) of section 9 for any of the previous financial year transaction, input tax credit on such payment of tax would be availed in the year of payment or in the year in which transaction happened.
iv. If answer to the Question 1 and Question 2 is affirmative, whether reverse charge is to be calculated on values including GST or excluding GST.

97 (2)( e ) View
63 Maharashtra AAR-GW-423-2022-MH 01-December-2022, GST-ARA-50/2020-21/B-108 1. M/s. IVL India Environmental R&D Pvt Ltd.

Whether mere transfer of monetary proceeds by the IVL India Environmental R&D PVT Ltd (hereinafter referred to as 'the Applicant' or "IVL Sweden"), without underlying import of service eill be liable for payment of Integrated Goods and Service Tax under reverse charge mechanism under entry no. 1 of Notification 10/2017-IGST(Rate) dated June 28,2017.

98 View
64 Maharashtra AAR-GW-422-2022-MH 01-December-2022, GST-ARA-80/2020-21/B-110 1. M/s. Makrand Vasant Kulkarni.

(i) Whether activity of printing and supply of question papers for Universities, Educational Boards and Educational Institutes can be classified as supply of goods or supply of services?
(ii) Whether the benefit under Sl. No. 66 of the Notification No. 12/2017-State Tax(Rate) is allowable to applicant, if the activity is treated as supply of services?
(iii) If the activity is to be classified as supply of goods, then whether the same can be treated as exempted goods under SL. No. 119 of the exempted list at Nil rate of tax under CH 4901 i.e. Printed Books including braille books?

98 View
65 Maharashtra AAR-GW-421-2022-MH 01-December-2022, GST-ARA-126/2019-20/B-107 1. M/s. Mumbai Avaition Fule Farm Facility Pvt Ltd.

Where inputs are consumed in the construction of an imovable property outside MAFFFL's licensed premises which are meant and intended to be for the provision of taxable output services, whether input tax credit was avalable to the assessee?

98 View
66 Maharashtra AAR-GW-420-2022-MH 01-December-2022, GST-ARA-83/2020-21/B-112 1. M/s. Tata Motors Limited.

a. Whether Tata Ace Garbage Tipper vehicle with its variants for Garbage applications as specified in Annexure '2' (hereinafter called as Garbage Tipper vehicles), which will be manufactured exclusively keeping in view the requirements of national Greens Tribunal (NGT in short), for supply to Municipal Corporations, Municiaplities, Urban Development Bodies, Gram Panchayats and to Contractors to whom operations & maintenance contract has been awarded by these Govt. Bodies under Swachh Bharat Mission, for collection and disposal of household garbage, are classifiable under Tariff Item 8705.90.00 of the First Schedule to the customs Tariff Act, 1975 (51 of 1975) as special purpose motor vehicles or is classifiable under any other appropriate Tariff item?
b. Whether the above mentioned Garbage Tipper vehicles would attract IGST @ 18% under Sr. No. 401A under schedule III of IGST Rates specified under Notification No. 1/2017-Integrated Tax(Rate), dated 28.06.2017, as amended?
c. If answer to question (b) above is in negative, what IGST rate would be applicable on the above mentioned Garbage Tipper vehicles?

98 View
67 Maharashtra AAR-GW-419-2022-MH 01-December-2022, GST-ARA-78/2020-21/B-109 1. M/s. United Breweries Limited.

Whether assignment/transfer of leasehold rights in land & structures standing there by the applicant to M/s. Greenscape IT Park LLP would qualify as 'supply' and liable to GST and if so, then under which section of GST Act?

98 View
68 Maharashtra AAR-GW-418-2022-MH 01-December-2022, GST-ARA-82/2020-21/B-111 1. M/s. Chep India Pvt Ltd.

1. Whether the pallets crates and containers (hereinafter referred as "equipment") leased by CHEP India Private Limited (Hereinafter referred to as "CIPL" or "the applicant") located and registered in Maharashtra to its other GST registrations located across India (say CIPL Karnataka)would be considered as lease transaction and accordingly taxable as supply of services in terms of section 7 of the CGST act and MGST Act?
2. If the answer to question 1 is yes, what is the value on which GST has to be charged i.e. whether it should be lease charges or the value of equipment in terms of section 15 of the CGST Act and MGST act read with relevant Rules?
3. What are the documents that should accompany the movement of the goods from CIPL, Maharashtra to CIPL, Karnataka.
4. Whether movement of leased equipment from CIPL Karnataka to CIPL Tamilnadu on the instruction CIPL maharashtra can be mere movement of goods not amounting to a supply in terms of section 7 of the CGST Act and MGST Act, and thereby not liable to GST?
5. With reference to question 4 above what are the documents that should accompany the movement of the goods from CIPL Karnataka to CIPL Tamil Nadu?

98 View
69 Maharashtra AAR-GW-417-2022-MH 01-December-2022, GST-ARA-06/2022-23/B-113 1. M/s. Healthy Life Foodtech pvt Ltd.

1. To answer in affirmative or negative that the impugned product GLAZE GELS is classifiable under chapter heading as under
2. If the answer to question 6.1 is in negative then under which chapter heading the impugned product GLAZE GEL is to be classified.

98 View
70 Tamil Nadu AAR-GW-596-2022-TN 30-November-2022, TN/35/AAR/2022 1. M/s Roayal Coach Builders

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

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

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

97(2)(a) View
71 Tamil Nadu AAR-GW-595-2022-TN 30-November-2022, TN/36/AAR/2022 1. M/s Zuha Leather Pvt Ltd

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

97(2)(e) View
72 Tamil Nadu AAR-GW-594-2022-TN 30-November-2022, TN/37/AAR/2022 1. M/s EMS Cocos

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

97(2)(a) View
73 Tamil Nadu AAR-GW-593-2022-TN 30-November-2022, TN/38/AAR/2022 1. M/s Madurai Famous

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

2. ls the goods taxable or exempted?

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

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

97(2)(a) View
74 Karnataka AAR-GW-399-2022-KT 29-November-2022, KAR ADRG 44/2022 1. KBL SPML Joint Venture

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

98(2) View
75 Karnataka AAR-GW-398-2022-KT 29-November-2022, KAR ADRG 43/2022 1. Mean Light Co.

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

97(2)(a) View
76 Karnataka AAR-GW-397-2022-KT 29-November-2022, KAR ADRG 42/2022 1. Federal Mogul Goetze India Ltd.

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

98(4) View
77 Uttrakhand AAR-GW-372-2022-UK 24-November-2022, 12/2022-23 1. TUBE INVESTMENTS OF INDIA LIMITED

Whether nominal fees collected from employees for canteen food is Supply under CGST Act,2017? If yes then rate of tax, ITC available etc. under CGST Act, 2017.

99 View
78 Odisha AAR-GW-478-2022-OD 22-November-2022, 03/ODISHA-AAR/2022-23 1. M/s. Das & Sons

1. What is the HSN Code of 'Raula Gundi' (Final product of the Applicant)?
2. What is the applicable rate of tax and Cess of the product?

98 View
79 Rajasthan AAR-GW-559-2022-RJ 11-November-2022, RAJ/AAR/2022-23/17 1. M/s University of Kota

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

97 (2) (a) (e) View
80 Rajasthan AAR-GW-558-2022-RJ 11-November-2022, RAJ/AAR/2022-23/18 1. M/s SPML Infra Ltd.

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

97 (2) (b) (e) View
81 Rajasthan AAR-GW-557-2022-RJ 11-November-2022, RAJ/AAR/2022-23/19 1. M/s Vyom Food Craft Private Limited

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

97 (2) (a) (d) View
82 Chhattisgarh AAR-GW-501-2022-CHT 31-October-2022, STC/AAR/08/2022 1. M/s Shraddha Traders

Classification and applicability of GST on sale of rejected paddy seeds which is not fit for human consumption and could be used for industrial usage, Cattle feed production, Manure production etc.

 

97(2)(a)(b) View
83 Uttrakhand AAR-GW-361-2022-UK 31-October-2022, 11/2022-23 1. M/s TARA GENSET ENGINEERS (REGD.)

Determination of the liability to pay tax on cost of diesel incurred for running DG Set in the course of providing DG rental service under CGST Act 2017 and Uttarakhand GST Act,2017.

97 View
84 Karnataka AAR-GW-362-2022-KT 27-October-2022, KAR ADRG 41/2022 1. Sri Balaji Rice Mill

a. Will the GST exemption continue on sale of unbranded rice and broken rice even if we undertake advertisement and sales promotion activity on such rice and broken rice?
b. Can we display the name of our registered brand on the name board displayed outside the shop / store ?
c. Should the TV advertisements, pamphlets, print advertisements, billboards, etc should also carry declaration that we have voluntarily foregone the actionable claim over such brand for continuing to claim the exemption?
d. If the advertisement also includes a mention of our registered brand, will it have a bearing on the GST exemption which is currently being claimed by us? Whether combined advertising of our registered and unregistered brand have any bearing on the GST exemption claimed by them on sale of unbranded goods?

Advance Ruling application withdrawn.

97 (2) ( e ) View
85 Karnataka AAR-GW-361-2022-KT 27-October-2022, KAR ADRG 40/2022 1. Attica Gold Private Limited

1. Whether Applicant who is under Marginal Scheme can claim Input Tax Credit on the expenses like Rent, advertisement expenses, commission, Professional expenses and other like expenses?
2. Whether ITC is allowed to be claimed on Capital Goods for the Applicant under Marginal Scheme?

97 (2) (d) View
86 Karnataka AAR-GW-360-2022-KT 27-October-2022, KAR ADRG 39/2022 1. Sree Subha Sales

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

97 (2) ( e ) View
87 Karnataka AAR-GW-359-2022-KT 27-October-2022, KAR ADRG 38/2022 1. Karnataka Urban Infrastructure Development and Finance Corporation Limited.

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

98 (2) View
88 Karnataka AAR-GW-358-2022-KT 27-October-2022, KAR ADRG 37/2022 1. Innovative Nutrichem Pvt. Ltd.

1. Whether they are liable to pay GST under RCM for the services procured from the respective service providers being the manufacturer and supplier of exempted goods falling under HSN 23099020

97(2)( e ) View
89 Karnataka AAR-GW-357-2022-KT 27-October-2022, KAR ADRG 36/2022 1. Multi-verse Technologies Private Limited.

1. Whether the Applicant satisfies the definition of an e- commerce operator and the nature of supply as conceptualized in Section 9(5) of CGST Act, 2017 r/w notification No 17/2017 dated 28.06.2017?
2. Whether the supply by the service provider (person who has subscribed to Applicant's app) to his customers (who also have subscribed to Applicant's app) on the Applicant's computer application amounts to supply by the Applicant?
3. Whether the Applicant is liable to collect and pay GST on the supply of goods or services supplied by the service provider (person who has subscribed to Applicant's app) to his customers (who also have subscribed to Applicant's app) on the Applicant's computer application?

97 (2)(b), 97(2)s( e ) & 97(2)(g) View
90 West Bengal AAR-GW-343-2022-WB 21-October-2022, 13/WBAAR/2022-23 1. Banchu Das

Whether conservancy/solid waste management services provided by the applicant to Howrah Municipal Corporation is exempt from GST.

 

100 (1) View
91 West Bengal AAR-GW-342-2022-WB 21-October-2022, 12/WBAAR/2022-23 1. SHREE POWERTECH

Whether the activities being carried out by the applicant as a sub-contractor for shifting of electrical utilities can be regarded as composite supply of works contract by way of construction of road as specified under serial number 3(iv)(a) of Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017.

 

100 (1) View
92 West Bengal AAR-GW-341-2022-WB 21-October-2022, 11/WBAAR/2022-23 1. Singha Baheni Industries

What shall be the rate of tax and HSN Code of industrial safety belt and harness.

 

 

100 (1) View
93 Telangana AAR-GW-402-2022-TEL 20-October-2022, 52/2022 1. M/s. Bambino Pasta Food Industries Private Limited

Whether ITC is available on CSR expenditure spent by the company?

98(4) View
94 Telangana AAR-GW-401-2022-TEL 20-October-2022, 51/2022 1. M/s. Comsat Systems Private Limited

1. Is it necessary to have temporary GST Registration at various locations/States for each location to claim GST tax installation, testing & commissioning of antennas?

2. How far Sec.22 of the CGST Act is applicable?

98(4) View
95 Gujarat AAR-GW-339-2022-GJ 18-October-2022, GUJ/GAAR/R/2022/46 1. M/s. Shree Ambica Geotex Pvt. Ltd.

 Whether the product, namely, Geomembranes merits classification under Heading 5911, Sub Heading 59111000 or Sub Heading 59119090, as Textile products, coated, covered or laminated with plastic, used for technical purposes?

(a) View
96 Maharashtra AAR-GW-322-2022-MH 12-October-2022, GST-ARA-44/2021-22/B-101 1. Vijay Krishna Jadhav

Whether Notification No. 11/2017-central tax(rate) dated 28th june, 2017, entry 3 (vi) for composite supply of works contract provided to a local authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of (a) civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession; etc. shall be applicable in respect of each of the aforemdntioned tenders issued by the TMC?

98 View
97 Maharashtra AAR-GW-321-2022-MH 12-October-2022, GST-ARA-63/2022-23/B-95 1. Jadhao Layland Private Ltd.

Classification of any goods or services or both (What will be HSN code & tax rate on the supply of goods (sub-assembly of rotavator parts)

98 View
98 Maharashtra AAR-GW-320-2022-MH 12-October-2022, GST-ARA-66/2022-23/B-98 1. Pushpak Auto & Gas Station

1. Whether any liability to pay G.S.T. is determined on amount received from indian oil corporation towards remburse of tanker expenses?
2. If liability to pay G.S.T. is determined than at what rate G.S.T. should be paid i.e. 5% or 18% or any other rate?

98 View
99 Maharashtra AAR-GW-319-2022-MH 12-October-2022, GST-ARA-64/2022-23/B-96 1. Sharda infratech

Withdrawal GST ARA Order in case of Sharda infratech

98 View
100 Maharashtra AAR-GW-318-2022-MH 12-October-2022, GST-ARA-65/2022-23/B-97 1. Turnkey Electrical Engineers Pvt. Ltd.

1. Whether the Notification No. 11/2017-central tax(Rate) dated 28th june, 2017 as amended by notification No. 1/2018-central tax(Rate) dated 25th january 2018 in respect of clause (da) of item no. (v) of sr. no. 3, heading 9954 (construction services); is applicable to the applicant company as regards dischargingliablity of GST at concessional rate @12% (i.e. CGST-6%) mentioned in the column 4 of the Notificaiton, on it's contract undertaken for affordable housing projeact named "Runwal Forest Tower 1-4" of M/s wheelabrator alloy castings ltd situated at Kanjurmarg(W), Mumbai?

98 View
101 Maharashtra AAR-GW-317-2022-MH 12-October-2022, GST-ARA-67/2022-23/B-99 1. Venkatkrishnan Vishwanathan Iyer

1. How do i make online payment of monthly tax, interest and submit gst returns for FY 2018-19 and Q1 of FY 2019-20?
2. As per the CGST act, 2017 and Maharashtra GST Act, 2017 i will pay the tax plus interestu/s 50 of the act as i am going to pay voluntarily i need not pay penalty as per sub section 5 of section 73. Is it right?
3. Under sub-section (1) of section 47 the late filing fee i.e. limited to rs. 5000 pm. is that right? does the site provide this facility.
4. please approve my proposed action of payment and submission of the returns. Or else please guide me a line of action.

98 View
102 Maharashtra AAR-GW-316-2022-MH 12-October-2022, GST-ARA-79/21-23/B-102 1. JJMPDMC Consulting Engineers LLP

1. Whether the supplies undertaken by the applicant as per RFP shall be considered as 'supply' under GST as per section 7 of central goods and services tax act, 2017?
2. What will be the tax rate under the GST act for the project management consulting services supplied under RFP to the recipients?

98 View
103 Maharashtra AAR-GW-315-2022-MH 12-October-2022, GST-ARA-01/2022-23/B-100 1. Capgemini Technology Services India Limited

Whether the applicant is liable to pay GST on recovery of notice pay from the employees for waiver or non serving of notice period by the employee as specified in the appointment letter issued as per the contract entered between employer and the employee?

98 View
104 Maharashtra AAR-GW-314-2022-MH 12-October-2022, GST-ARA-70/2022-23/B-103 1. Dhiraj Shankarrao Patil

Withdrawal GST ARA Order in case of Dhiraj Shankarrao Patil

98 View
105 Gujarat AAR-GW-215-2022-GJ 28-September-2022, GUJ/GAAR/R/2022/41 1. M/s SRF Limited

 1. Whether GST would be payable on nominal & subsidized recoveries made by the Applicant from its employees towards (i) Provision of canteen facility by 3rd party service provider to Applicant’s employees at Applicant’s premises. (ii) Provision of bus transportation facility by 3rd party service provider to Applicant’s employees and 2. If the answer to any of the question above is yes, what is the applicable rate of GST thereupon?

e,g View
106 Gujarat AAR-GW-214-2022-GJ 28-September-2022, GUJ/GAAR/R/2022/42 1. M/s Zydus Lifesciences Ltd

 1. Whether the subsidized deduction made by the Applicant from the employees who are availing food in the factory/corporate office would be considered as a supply by the Applicant under the provisions of Section 7 of Central Goods and Service Tax Act, 2017 and Gujarat Goods and Service Tax Act, 2017. i. In case answer to above is yes, whether GST is applicable on the amount deducted from the salaries of its employees? 2. In case answer to above is no; GST is applicable on which portion i.e. amount paid by the Applicant to the Canteen Service Provider or only on the amount recovered from the employees?

c, d, e, g View
107 Gujarat AAR-GW-213-2022-GJ 28-September-2022, GUJ/GAAR/R/2022/44 1. M/s Kirloskar Oil Engines Ltd

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

a View
108 Gujarat AAR-GW-212-2022-GJ 28-September-2022, GUJ/GAAR/R/2022/45 1. M/s Shakti Marine Electric Corporation

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

b View
109 Telangana AAR-GW-409-2022-TEL 27-September-2022, 50/2022 1. Nxtwave Disruptive Technologies Private Limited

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

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

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

97(2) (b) & (e) View
110 Uttrakhand AAR-GW-328-2022-UK 26-September-2022, 08/2022-23 1. M/S CORPORATE HEAD QUARTER PAYMENT UNIT PTCUL DEHRADUN

Whether UK CAMPA comes under definition of "Government" under CGST Act,2017 and questions related to supply of service, levy of GST etc.

100 (1) View
111 Uttrakhand AAR-GW-327-2022-UK 26-September-2022, 10/2022-23 1. NEW JAI HIND TRANSPORT SERVICE

Whether the value fo free diesel filled by service recient under the accepted terms of contractual agreement in the fleet(s) placed by GTA service provider will subject to the charge of GST by adding this free value diesel in the value of GTA service, under the Central Goods and Service Tax Act 2017 & Uttarakhand Goods and Service Tax Act, 2017?

100 (1) View
112 Uttar Pradesh AAR-GW-561-2022-UP 23-September-2022, UP ADRG-12/2022 1. M/s Indian Hume Pipe Company Ltd.

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

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

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

97(2)(b)&(e) View
113 West Bengal AAR-GW-324-2022-WB 23-September-2022, 10 /WBAAR/2022-23 1. Simoco Telecommunications(South Asia) Limited

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

 

100 (1) View
114 Punjab AAR-GW-401-2022-PJ 22-September-2022, AAR/GST/PB/19 1. M/s Kaka Ram Hari Chand

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

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

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

97(2) (b) & (c) View
115 Haryana AAR-GW-208-2022-HR 22-September-2022, HR/HAAR/05/2022-23 1. AS&D Enterprise LLP

GST: Security services by LLP to any registered person are not covered by RCM

98 View
116 Punjab AAR-GW-404-2022-PJ 20-September-2022, AAR/GST/PB/17 1. M/s Punjab State Power Corporation Ltd.

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

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

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

97(2)(e) (d)&(g) View
117 Punjab AAR-GW-403-2022-PJ 20-September-2022, AAR/GST/PB/21 1. M/s Ahuja Industries


1. Are Cotton Seeds "Banaula included in the list of agricultural produce for exemption GTA service under Notification No.12/2017dated 28 June, 2017 Tariff heading 9965/996712
2. If not, what is the tax rate applicable on M/s Ahuja Industries for GTA services in respect of Cotton seeds?

97(2)(b)& (c) View
118 Punjab AAR-GW-402-2022-PJ 20-September-2022, AAR/GST/PB/20 1. M/s Bhawani Founders & Engg Works

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

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

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

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

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

97(2)(b)& (e) View
119 Punjab AAR-GW-400-2022-PJ 20-September-2022, AAR/GST/PB/18 1. M/s Tarsem Chand Garg Contractor

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

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

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

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

97(2) (b) View
120 Odisha AAR-GW-323-2022-OD 20-September-2022, 02/ODISHA-AAR/2022-23 1. KONKAN RAILWAY CORPORATION

KONKAN RAILWAY CORPORATION LIMITED, Plot No-06, 2nd Floor, 3rd Floor, Belapur Bhawan, Sector-11, CBD Belapur, Navi Mumbai, Thane, Maharashtra, 400614 (herein after referred to as the 'Applicant') having a GSTIN : Temporary user ID: 212200000229AR9, has filed an application for Advance Ruling under Section 97 of CGST Act, 2017 and Section 97 of the OGST Act, 2017 in FORM GST ARA-01 discharging the fee of Rs. 5000/- each under the CGST Act and the SGST Act.

 

 

98 View
121 Karnataka AAR-GW-167-2022-KT 16-September-2022, KAR ADRG 35/2022 1. KMV Projects Limited

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

97(2)(e) View
122 Telangana AAR-GW-462-2022-TEL 14-September-2022, 54/2022 1. M/s. S S R K Plastics Private Limited

The applicant hereby pray the Authority for Advance Ruling to Clarify the rate of GST applicable for paper based Corrugated Sheets.

98(4) View
123 Rajasthan AAR-GW-406-2022-RJ 14-September-2022, RAJ/AAR/2022-23/10 1. M/s Celebal Technologies Private Ltd.

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

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

97(2)(a)& (e) View
124 Rajasthan AAR-GW-405-2022-RJ 14-September-2022, RAJ/AAR/2022-23/11 1. M/s Samarpan Processing Private Ltd.

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

 

97(2)(a)& (e) View
125 Telangana AAR-GW-406-2022-TEL 14-September-2022, 53/2022 1. M/s. Gandour India Food Processing Private Limited

GST Tax rate on Service Accounting Code 998816.

98(4) View
126 Telangana AAR-GW-405-2022-TEL 14-September-2022, 55/2022 1. M/s. Dachepalli Printers

What is the rate of tax under CGST & SGST on the service of the printing in cases where content is supplied by the recipient along with raw materials such as paper & cover board?

98(4) View
127 Karnataka AAR-GW-166-2022-KT 14-September-2022, KAR ADRG 34/2022 1. Eberspaecher Suetrak Bus Climate Control Systems India Private Limited

1. Classification of Bus air-conditioning system inclusive of Rooftop unit, compressor and installation kit for one consolidated price to a single customer.
2. Classification of Rooftop unit, compressor and installation kit sold to single customer for a single fitting at customer end, but price negotiated and agreed separately for each unit.
3. Classification of Rooftop unit, compressor and installation kit sold as mentioned below:
a. Rooftop unit alone
b. Rooftop unit and compressor
c. Compressor,
d. Installation Kit
e. Compressor and installation kit
f. Rooftop unit and installation kit
g. Rooftop unit and compressor..

97(2)(a) View
128 Karnataka AAR-GW-165-2022-KT 14-September-2022, KAR ADRG 33/2022 1. Myntra Designs Private limited

Whether the Applicant would be eligible to avail the input tax credit, in terms of Section 16 of the CGST Act 2017, on the vouchers and subscription packages procured by the applicant from third party vendors that are made available to the eligible customers participating in the loyalty program against the loyalty points earned / accumulated by the said customers.

97(2)(d) View
129 Karnataka AAR-GW-164-2022-KT 14-September-2022, KAR ADRG 32/2022 1. United Breweries Limited

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

97(2)(a) View
130 Karnataka AAR-GW-163-2022-KT 08-September-2022, KAR ADRG 31/2022 1. Rabia Khanum

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

97 (2)(a) View
131 Telangana AAR-GW-137-2022-TEL 07-September-2022, 39/2022 1. M/s. MED Equipments

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

96(1) View
132 Tamil Nadu AAR-GW-408-2022-TN 31-August-2022, 34/AAR/2022 1. VGK Property Developers Private Limited.

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

 

97 (2)(a) View
133 Tamil Nadu AAR-GW-407-2022-TN 31-August-2022, 33/AAR/2022 1. M/s VBC Associates

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

 

97(2)(d) View
134 Uttar Pradesh AAR-GW-562-2022-UP 30-August-2022, UP ADRG-11/2022 1. M/s V.M. Technocoatings

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

97(2)(a) View
135 Karnataka AAR-GW-130-2022-KT 29-August-2022, KAR ADRG 30/2022 1. Yankee Constructions LLP

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

97(2) ( e) View
136 Kerala AAR-GW-605-2022-KER 25-August-2022, KER/146/2021 1. M/s Sigma Global Enviorn Solutons Pvt. Ltd.

Classification of services and exemption from GST

View
137 Uttar Pradesh AAR-GW-563-2022-UP 23-August-2022, UP ADRG-10/2022 1. M/s Indian Thermit Corporation Limited

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

97(2)(a)&(b) View
138 West Bengal AAR-GW-134-2022-WB 18-August-2022, 09/WBAAR/2022-23 1. ANAMIKA AGRAWAL

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

 

View
139 West Bengal AAR-GW-133-2022-WB 18-August-2022, 08/WBAAR/2022-23 1. HIMALAYAN FLOUR MILL PRIVATE LTD

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

 

100 (1) View
140 West Bengal AAR-GW-132-2022-WB 18-August-2022, 07/WBAAR/2022-23 1. BERHAMPUR WAREHOUSING PRIVATE LIMITED

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

 

100 (1) View
141 West Bengal AAR-GW-131-2022-WB 18-August-2022, 06/WBAAR/2022-23 1. RAJ MOHAN SESHAMANI

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

 

100 (1) View
142 Chhattisgarh AAR-GW-572-2022-CHT 17-August-2022, STC/AAR/07/2022 1. M/s Shreejikrupa Project Limited

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

97 (2), (b) View
143 Chhattisgarh AAR-GW-571-2022-CHT 17-August-2022, STC/AAR/06/2022 1. M/s Savex technologies Pvt ltd

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

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

97 (2), (a) View
144 Chhattisgarh AAR-GW-570-2022-CHT 17-August-2022, STC/AAR/05/2022 1. M/s State Water and Sanitation Mission Jal Jeevan Mission

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

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

97 (2), (a), (b) View
145 Karnataka AAR-GW-101-2022-KT 12-August-2022, KAR ADRG 29/2022 1. Mercara Downs Golf Club.

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

View
146 Karnataka AAR-GW-100-2022-KT 12-August-2022, KAR ADRG 28/2022 1. Avani infosoft Private Limited.

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

97 (2) (b) & ( e ) View
147 Karnataka AAR-GW-99-2022-KT 12-August-2022, KAR ADRG 27/2022 1. Sivantos India Private Limited.

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

97(2) (a) (b) & (e) View
148 Karnataka AAR-GW-98-2022-KT 12-August-2022, KAR ADRG 26/2022 1. Hyundai Rotem Company.

1) Whether the supplies made under Cost Centres D, G and H (to the extent of training services) of contract 'Rs-10' to DMRC are to be considered as independent supplies of goods and services and GST rate applicable depending upon the nature of activity performed under such cost centres.
2) Whether the supplies made by all the Cost Centres of RS-10 Contract of DMRC are to be considered as 'composite supply' as defined under Section 2(30) of the Central Goods and Service Tax Act 2017 ('CGST Act') read with Section 8(1) of the CGST Act, thereby considering the supply of rolling stock undertaken under Cost Centre B and C as the principal supply and levying GST at 5% (upto 30 Sept 2019), 12% (from 1 Oct 2019 till 30 Sept 2021) and 18% (with effect from 1 oct 2021) on the entire contract value.

97(2) ( e) View
149 Karnataka AAR-GW-97-2022-KT 12-August-2022, KAR ADRG 25/2022 1. Bhagyam Binding Works

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

97(2) (b) & (g) View
150 Karnataka AAR-GW-96-2022-KT 12-August-2022, KAR ADRG 24/2022 1. P.K.S Centre for Learning.

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

97(2) (b) & (g) View
151 Karnataka AAR-GW-95-2022-KT 12-August-2022, KAR ADRG 23/2022 1. The Indian Hume Pipe Company Limited.

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

97(2)(b) & (e) View
152 Karnataka AAR-GW-94-2022-KT 12-August-2022, KAR ADRG 22/2022 1. Indian Security and Personnel arrangements

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

97(2) (e) View
153 Karnataka AAR-GW-93-2022-KT 12-August-2022, KAR ADRG 21/2022 1. Unnathi HR Solutions

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

98(2) View
154 Karnataka AAR-GW-92-2022-KT 12-August-2022, KAR ADRG 20/2022 1. Knk Karts (p) Limited.

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

97(2)(a) and 97(2)(b) View
155 Maharashtra AAR-GW-162-2022-MH 11-August-2022, ARA/Advance Ruling/Mumbai/2022-23/B-495 1. M/s Shetusha Engineers & Constructors Pvt. Ltd.

DISMISSAL VAT ARA order in case of M/s Shetusha Engineers & Constructors Pvt. Ltd.

View
156 Maharashtra AAR-GW-161-2022-MH 11-August-2022, ARA/Advance Ruling/Mumbai/2022-23/B-496 1. M/s Sonata Information Technology Ltd.

DISMISSAL VAT ARA order in case of M/s Sonata Information Technology Ltd.

View
157 Maharashtra AAR-GW-160-2022-MH 11-August-2022, ARA/Advance Ruling/Mumbai/2022-23/B-497 1. M/s Unity Infroprojects Ltd.

DISMISSAL VAT ARA order in case of M/s Unity Infroprojects Ltd.

View
158 Maharashtra AAR-GW-159-2022-MH 11-August-2022, ARA/Advance Ruling/Mumbai/2022-23/B-475 1. M/s Canara Robeco Mutual Fund

Withdrawal VAT ARA order in case of M/s Canara Robeco Mutual Fund

View
159 Maharashtra AAR-GW-158-2022-MH 11-August-2022, ARA/Advance Ruling/Mumbai/2022-23/B-476 1. M/s Kature Decorators

Withdrawal VAT ARA order in case of M/s Kature Decorators

View
160 Maharashtra AAR-GW-157-2022-MH 11-August-2022, ARA/Advance Ruling/Mumbai/2022-23/B-477 1. M/s Lakhmichand Cooverji & Co.

Withdrawal VAT ARA order in case of M/s Lakhmichand Cooverji & Co.

View
161 Maharashtra AAR-GW-156-2022-MH 11-August-2022, ARA/Advance Ruling/Mumbai/2022-23/B-478 1. M/s Lipi Data Systems Ltd.

Withdrawal VAT ARA order in case of M/s Lipi Data Systems Ltd.

View
162 Maharashtra AAR-GW-155-2022-MH 11-August-2022, ARA/Advance Ruling/Mumbai/2022-23/B-479 1. M/s Mukta Arts

Withdrawal VAT ARA order in case of M/s Mukta Arts

View
163 Maharashtra AAR-GW-154-2022-MH 11-August-2022, ARA/Advance Ruling/Mumbai/2022-23/B-487 1. M/s Bekaert Mukand Wire Industries Pvt. Ltd.

DISMISSAL VAT ARA order in case of M/s Bekaert Mukand Wire Industries Pvt. Ltd.

View
164 Maharashtra AAR-GW-153-2022-MH 11-August-2022, ARA/Advance Ruling/Mumbai/2022-23/B-489 1. M/s Prime Ventures

Withdrawal VAT ARA order in case of M/s Prime Ventures

View
165 Maharashtra AAR-GW-152-2022-MH 11-August-2022, ARA/Advance Ruling/Mumbai/2022-23/B-488 1. M/s Bhagyalaxmi Properties

DISMISSAL VAT ARA order in case of M/s Bhagyalaxmi Properties

View
166 Maharashtra AAR-GW-148-2022-MH 11-August-2022, ARA/Advance Ruling/Mumbai/2022-23/B-481 1. M/s Runawal Developers

Withdrawal VAT ARA order in case of M/s Runawal Developers

View
167 Maharashtra AAR-GW-147-2022-MH 11-August-2022, ARA/Advance Ruling/Mumbai/2022-23/B-489 1. M/s Canon Engineering Constructions

DISMISSAL VAT ARA order in case of M/s Canon Engineering Constructions

View
168 Maharashtra AAR-GW-146-2022-MH 11-August-2022, ARA/Advance Ruling/Mumbai/2022-23/B-482 1. M/s Runawal Erectors Pvt. Ltd.

Withdrawal VAT ARA order in case of M/s Runawal Erectors Pvt. Ltd.

View
169 Maharashtra AAR-GW-145-2022-MH 11-August-2022, ARA/Advance Ruling/Mumbai/2022-23/B-490 1. M/s Charak Healthcare Pvt. Ltd.

DISMISSAL VAT ARA order in case of M/s Charak Healthcare Pvt. Ltd.

View
170 Maharashtra AAR-GW-144-2022-MH 11-August-2022, ARA/Advance Ruling/Mumbai/2022-23/B-483 1. M/s Western Refrigeration Pvt. Ltd.

Withdrawal VAT ARA order in case of M/s Western Refrigeration Pvt. Ltd.

View
171 Maharashtra AAR-GW-143-2022-MH 11-August-2022, ARA/Advance Ruling/Mumbai/22-23/B-491 1. M/s Max Tool

DISMISSAL VAT ARA order in case of M/s Max Tool

View
172 Maharashtra AAR-GW-142-2022-MH 11-August-2022, ARA/Advance Ruling/Mumbai/22-23/B-492 1. M/s Navneet Publications India Ltd.

DISMISSAL VAT ARA order in case of M/s Navneet Publications India Ltd.

View
173 Maharashtra AAR-GW-141-2022-MH 11-August-2022, ARA/Advance Ruling/Mumbai/22-23/B-493 1. M/s Prakash Construction

DISMISSAL VAT ARA order in case of M/s Prakash Construction

View
174 Maharashtra AAR-GW-140-2022-MH 11-August-2022, ARA/Advance Ruling/Mumbai/22-23/B-494 1. M/s Precihole Machine Tools Pvt. Ltd.

DISMISSAL VAT ARA order in case of M/s Precihole Machine Tools Pvt. Ltd.

View
175 Gujarat AAR-GW-138-2022-GJ 10-August-2022, GUJ/GAAR/R/2022/37 1. ITL-KCPL JV

 1.Whether the supply of design and construction of Roads and Services of TP-1 Area Under Cluster-A of MBSIR on EPC Basis wherein both goods and services are supplied can be construed to be a Composite Supply of Works Contract in terms of Section 2(119) and section 2(30) of the CGST Act, 2017 ? 2. If yes, whether the Principal Supply in this case will be the “Construction of Roads” and attract rate of 6% [CGST and SGST each] as per Notification No. 11/2017-CT(Rate) dated 28.06.2017 ) as amended)?

(a)(b) View
176 Gujarat AAR-GW-122-2022-GJ 10-August-2022, GUJ/GAAR/R/2022/39 1. Varun Travels

 1. Whether the A.C. car hiring services for Covid-19 third wave, for Emergency and for other important matter received by the Local Authority, Ahmedabad Municipal corporation as stated in the work order No.445/1 dated 01-11-21 falls under Sr. No. 6 (Public Health) of Twelfth schedule of article 243W of the constitution. 2. Whether Services provided to Ahmedabad Municipal Corporation vide their work order No.445/1 dated 01-11-21 falls under exempted category of services as stated in Sr. No. 3 of Notification No.12/2017 (Central Tax Rate) dated 28th June 2017, chapter 99 “Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to Government, a local authority or a Governmental authority by way of any activity in relation to any function entrusted to a Panchayat under Article 243G of the Constitution or to any function entrusted to a Municipality under Article 243W of the Constitution is exempted services.” 3. What kind of documentary evidences or declarations should be collected other than the work order and tender documents from the service recipient, Ahmedabad Municipal Corporation to ensure that the cars are exclusively used for the public health purpose as stated in Sr. No.6 of Twelfth Schedule of Article 243W of the constitution. 4. Whether service provider Varun Travels is entitled to claim Input Tax Credit on receipt of the direct services from the same line of business for rendering the Car Hire services to Ahmedabad Municipal Corporation as per work order No.445/1 dated 01-11-21. 5. Whether Direct input services of the same line of business received by the service provider to render the above services as stated in work order No.445/1 dated 01-11-21 issued by Ahmedabad Municipal Corporation is also exempt.

(b)(d)(e)(g) View
177 Gujarat AAR-GW-121-2022-GJ 10-August-2022, GUJ/GAAR/R/2022/40 1. M/s Hasmukhlal Jivanlal Patel

 1. Whether the activity of fabricating and mounting Tankers, Tippers, etc. on the chassis provided by the owner of such chassis i.e. bus body building would be covered under the category of Supply of Services? 2. If yes, the applicable accounting code of such services as per the Scheme of Classification of Services and the applicable rate of GST thereon.

(a)(b) View
178 Gujarat AAR-GW-120-2022-GJ 10-August-2022, GUJ/GAAR/R/2022/38 1. Troikaa Pharmaceuticals Limited

 1. Whether GST shall be applicable on the amount recovered by the company, Troikaa Pharmaceuticals Limited, from employees or contractual workers, when provision of third-party canteen service is obligatory under section 46 of the Factories Act, 1948? 2. Whether input tax credit of GST paid on food bill of the Canteen Service Provider shall be available, since providing this canteen facility is mandatory as per the Section 46 of the Factories Act, 1948 ?

 

(d) (e) View
179 Kerala AAR-GW-607-2022-KER 01-August-2022, KER/144/2021 1. Sri.Puthusserikudy Thankappan Santhosh, M/s. Oyester Auto Body

Commercial vehicle body building on the chassis supplied by the customer is a service taxable @ 18% GST

View
180 Kerala AAR-GW-606-2022-KER 01-August-2022, KER/145/2021 1. M/s. New Grand Auto Body Works

Commercial vehicle body building on the chassis supplied by the customer is a service taxable @ 18% GST

View
181 Tamil Nadu AAR-GW-67-2022-TN 31-July-2022, 31/AAR/2022 1. OLA Electric Technologies Private Limited

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

98 View
182 Tamil Nadu AAR-GW-66-2022-TN 29-July-2022, 32/AAR/2022 1. Kamarajar Port Limited

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

98 View
183 Tamil Nadu AAR-GW-65-2022-TN 29-July-2022, 29/AAR/2022 1. Kumaran Medical Centre

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

98 View
184 Tamil Nadu AAR-GW-64-2022-TN 29-July-2022, 28/AAR/2022 1. Tulasi Textiles

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

98 View
185 Tamil Nadu AAR-GW-63-2022-TN 29-July-2022, 30/AAR/2022 1. Jay Kay Trans

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

98 View
186 Tamil Nadu AAR-GW-62-2022-TN 29-July-2022, 27/AAR/2022 1. Sakkthi Polymers

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

98 View
187 Uttar Pradesh AAR-GW-564-2022-UP 28-July-2022, UP ADRG-08/2022 1. M/s Concrete Udyog LimitedUP

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

97(2)(a)&(b) View
188 Uttar Pradesh AAR-GW-560-2022-UP 28-July-2022, UP ADRG-09/2022 1. M/s KDS Services (P) Ltd

I) Whether the Project Development Service (i.e. Detailed Project Report Service and Project Management Consultancy services ('PMCS') provided by the applicant to the recipient under the Contract from District Urban Development Agency (herein after referred as “DUDA”) which is District Level Agency of State Urban Development Agency (SUDA) and the Project Management Consultancy services ('PMC") under the Contract for PMAY would qualify as an activity in relation to function entrusted to Panchayat or Municipality under Article 243G or Article 243W respectively, of the Constitution of India?

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

97(2)(a)&(b) View
189 Kerala AAR-GW-608-2022-KER 27-July-2022, KER/ 143/2021 1. TUTOR CAMP INFOTECH INDIA PRIVATE LIMITED

Applicability of GST on educational services.

View
190 Uttrakhand AAR-GW-104-2022-UK 18-July-2022, 07/2022-23 1. M/s Rameshwar Havelia with trade name DOON VALLEY LOGISTICS

Whether ITC on Inputs nd Input Services received for the development of infrastructure for rental warehouse by applicant is admissible to them or not?

100 (1) View
191 Telangana AAR-GW-412-2022-TEL 15-July-2022, 42/2022 1. M/s. Sandheera Infratech Private Limited

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

97(2)(b) View
192 Telangana AAR-GW-370-2022-TEL 15-July-2022, 45/2022 1. M/s. Hyderabad Security Offset Printers Private Limited

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

98(4) View
193 Telangana AAR-GW-369-2022-TEL 15-July-2022, 40/2022 1. Mr. Murthy Mohan Rao

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

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

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

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

98(4) View
194 Telangana AAR-GW-368-2022-TEL 15-July-2022, 44/2022 1. M/s. Power Solutions

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

98(4) View
195 Telangana AAR-GW-367-2022-TEL 15-July-2022, 46/2022 1. M/s. Incnut Lifestyle Retail Private Limited

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

98(4) View
196 Telangana AAR-GW-366-2022-TEL 15-July-2022, 41/2022 1. M/s. KPC Projects Limited