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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 PDF
1 Telangana AAR-GW-158-2024-TEL 09-February-2024, TSAAR Order No. 05/2024 1. M/s. Navya Nuchu

1. Whether rent received from the Govt. SWCBH is taxable or not?

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2 Telangana AAR-GW-157-2024-TEL 08-February-2024, TSAAR Order No.04/2024 1. M/s. All India Institute Of Medical Sciences

Whether All India Institute of Medical Sciences can claim GST Exemption on pure services received from Vendors?

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3 Gujarat AAR-GW-156-2024-GJ 03-February-2024, GUJ/GAAR/R/2024/05 1. Mangaldas Mehta and Company Ltd

1 Whether the applicant is entitled to claim input tax credit of the expenses incurred for the general expenses of the Company which are meant for the purpose of business

2 Whether the applicant is entitled to enjoy the benefit of the input tax credit based on the square foot & area of usage of the premises

3 Whether the provisions of Rule 42 and 43 of the CGST Rules read with SGST Rules are not applicable to the claim of the input tax credit of the applicant as the declared tariff of the hotel rooms never exceeds Rs 7499 at any time during the year

d View
4 Gujarat AAR-GW-155-2024-GJ 03-February-2024, GUJ/GAAR/R/2024/04 1. I tech Plast India Pvt Ltd

1 What is the appropriate classification and rate of GST applicable on supply of plastic toys under CGST and SGST 2 Can the applicant claim ITC in relation to CGST IGST separately in debit notes issued by the supplier in the current financial year i e 2020 21 towards the transactions for the period 2018 19

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5 Rajasthan AAR-GW-154-2024-RJ 31-January-2024, RAJ/AAR/2022-23/17 1. M/s Birla Corporation Ltd.

Q. Whether Tax payable as RCM under Notification U/s 9(3) of CGST Act,2017 is State Tax due or not under SGST Act,2017.

97(2)(e) View
6 Rajasthan AAR-GW-153-2024-RJ 31-January-2024, RAJ/AAR/2022-23/16 1. M/s Instromedix Waste Management Private Limited

Q.1 Whether the services of disposal and treatment of Bio-Medical waste obtained from clinical establishments is liable to tax under Notification No. 03/2022-Central Tax (Rate) dated 13.07.2022.
Q.2 If yes, from which date, the registered dealer is liable to pay GST on the above services?
Q.3 If yes, what is the rate of GST, which the registered dealer is required tom pay on services mentioned in Point 1 above.

97 (2) (b),(e) View
7 Rajasthan AAR-GW-152-2024-RJ 31-January-2024, RAJ/AAR/2022-23/15 1. M/s Govind Guru Tribal University

Q.- Whether GST is payable on Affiliation Charges collected from the Affiliated Colleges by a Govt. University.

97(2) (e) View
8 Karnataka AAR-GW-107-2024-KT 29-January-2024, 07/2024 1. VISTAR AEC CONSULTANTS LLP

i. Applicability of GST rate for revenue sharing scenarios between the joint bidders / partners on the project which partners have secured together Where:
a. Partners have bid jointly and secured the project together
b. Partners have entered into an agreement with the client together
c. Partners have been given a work order by client
ii. Can we consider the GST at the rate as applicable to the client?
iii. Is the exemption of GST applicable to all partners as mentioned by TCC?

97(2)(e ) View
9 Karnataka AAR-GW-108-2024-KT 29-January-2024, 06/2024 1. SPANDANA REHABILITATION RESEARCH AND TRAINING CENTRE PRIVATE LIMITED

i. Whether the supply of medicines, drugs and consumables used in the course of providing health care services to in-patients during the course of diagnosis and treatment during the patients admission in hospital would be considered as “Composite Supply” qualifying for exemption under the category of “health care services” as per Services Exempt Notification No. 12/2017-Central Tax (Rate) dated: 28-06-2017 read with Section 8(a) of the CGST Act, 2017 / KGST Act, 2017?
ii. Whether the supply of food to in-patients would be considered as “Composite Supply” of health care services under CGST Act, 2017 & KGST Act, 2017 and consequently, can exemption under Services Exempt Notification No. 12/2017-Central Tax (Rate) dated: 28-06-2017 read with Section 8(a) of GST be claimed?
iii. Retention Money: Whether GST is applicable on money retained by the applicant?
iv. Whether GST is exempt on Fees collected from nurses and psychologists for imparting practical training?

97(2)(e) View
10 Karnataka AAR-GW-109-2024-KT 29-January-2024, 05/2024 1. SPANDANA PHARMA

i. Whether the supply of medicines, drugs and consumables used in the course of providing health care services to in-patients during the course of diagnosis and treatment during the patients admission in hospital would be considered as “Composite Supply” qualifying for exemption under the category of “health care services” as per Services Exempt Notification No. 12/2017-Central Tax (Rate) dated: 28-06-2017 read with Section 8(a) of the CGST Act, 2017 / KGST Act, 2017?
ii. Whether the supply of food to in-patients would be considered as “Composite Supply” of health care services under CGST Act, 2017 & KGST Act, 2017 and consequently, can exemption under Services Exempt Notification No. 12/2017-Central Tax (Rate) dated: 28-06-2017 read with Section 8(a) of GST be claimed?
iii. Retention Money: Whether GST is applicable on money retained by the applicant?
iv. Whether GST is exempt on Fees collected from nurses and psychologists for imparting practical training?

97(2)(e) View