Rulings by Advance Authority

S.No.	State/UT	Name of Applicant	Question(s) on which Advance Ruling Sought	Order No. & Date	View	Category as per Section 97(2) of SGST Act
1	Tamil Nadu	Rajiv Gandhi Centre for aquaculture	Considering the nature of transactions carried out by the Rajiv Gandhi Centre for Aquaculture (RGCA) and various exemption notification(s) under GST Laws whether RGCA is required to register under GST Laws? If no registration is required for RGCA, whether compulsory registration u/s 24 is required to be made against any of the provisions of Section 24? If so, whether separate registration is to be taken from all the states where the offices of RGCA is situated? Explain the procedure to obtain registration If registration is required to be made, what are the tax rates applicable to the transactions of RGCA? Since RGCA-Head office is having GST Registration (Migrated from TNVAT) at Tamil Nadu only other various project sites are located at different states but doesn't having the GST registration so far, If they want to purchase materials through interstate from Mumbai to its one of the branch at Kerala, how the purchases of the materials to be made and what are the documents to be carried for the transport of such purchased goods under GST?	TN/09/AAR/2019 dated 22.01.2019	View	97(2)(e)
2	Tamil Nadu	HYT SAM INDIA(JV)	Whether the works awarded to the Applicant is composite supply of services? Whether the benefit of Sl.No.3(v) of Notification No.11/2017- Central Tax(Rate) is applicable to subject works. Whether the Applicant is required to raise invoice on completion of events/milestones and remit the tax. What is the value on which invoice has to be raised in case of event/milestone invoicing if required?	TN/08/AAR/2019 dated 22.01.2019	View	97(2) (a)
3	Tamil Nadu	Subramani Sumathi	The category of product Vadam/Papad made-up of Maida falls under the classification of 1905.	TN/07/AAR/2019 dated 22.01.2019	View	97(2)(e)
4	Tamil Nadu	Dream Runners Foundation	Whether the conduct of marathon events by the Trust through which donations are raised for charity is an exempted service under GST ? When the Trust is approved under Sec 12AA of the Income Tax Act 1961, which means that the service of the Trust is charitable in nature, does it not automatically become a charitable activity that is exempted under GST? As the service rendered by the Trust is a charitable activity within the definition of Clause 2(r) of Notification No.12/2017-Central Tax (Rate), is registration under GST required? Are donations received from participants of the marathon event exempted from GST as it is money paid for conduct of a marathon event for raising funds for charity?	TN/06/AAR/2019 dated 22.01.2019	View	97(2)(b)
5	Tamil Nadu	MRF Limited	Whether the Applicant can avail the Input Tax Credit of the full GST charged on the supply of invoice or a proportionate reversal of the same is required in case of post purchase discount given by the supplier of the goods or services.	TN/05/AAR/2019 dated 22.01.2019	View	97(2)(d)
6	Tamil Nadu	Vaya Life Private Limited	What is the Harmonized system of nomenclature (HSN) code and the applicable GST rate for VAYA TYFFN (lunch boxes) and VAYA Drynk (bottle) in terms of notification 01/2017- Central Tax (Rate) dated 28/06/2017 as amended from time to time	TN/04/AAR/2019 dated 22.01.2019	View	97(2)(a)
7	Tamil Nadu	Animal Feed Analytical and Quality Assurance Laboratory	Whether services related to rearing of all life forms of animals by way of testing include testing of Animal Feeds, Feed ingredients and Feed supplements used to make feeds are covered under this notification?	TN/03/AAR/2019 dated 21.01.2019	View	97(2)(e)
8	Tamil Nadu	RmKV Fabrics Private Limited	Whether the Salwar / Churidar sets being sold by the applicant compressing of three piece of cloth viz Top, Bottom and Dupatta would be classifiable as Fabrics under the relevant chapters and attract only 5% GST; or they would be classifiable as Articles of apparel and attract 5% GST if their sale price is below Rs. 1000 and attract 12% GST if their sale price is more than Rs.1000.	TN/02/AAR/2019 dated 21.01.2019	View	97(2) (a)
9	Tamil Nadu	Kara Property Ventures LLP	What is the value of supply of services provided from July 1, 2017 in terms of the provisions of CGST ACT 2017 read with Notification No.11/2017- Central Tax(Rate) dated 28.06.2017(as amended from time to time)	TN/01/AAR/2019 dated 21.01.2019	View	97(2) (c)
10	West Bengal	Nipha Exports Pvt Ltd	Whether ITC is admissible on purchase of an ambulance in November 2018 for the benefit of the employees under the legal requirements of the Factories Act, 1948	43/WBAAR/2018-19 dated 26/02/2019	View	97(2)(d)

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