Rulings by Advance Authority

S.No.	State/UT	Name of Applicant	Question(s) on which Advance Ruling Sought	Order No. & Date	Download	Category as per Section 97(2) of SGST Act
1	Goa	Chowgule & Co Pvt. Ltd	Whether IGST at 5% of assessable value is applicable on import of iron for conversion into pellets and export the resultant product (Iron ore pellets) back to same supplier in view of the fact that import duty is not applicable in view of the exemption under General Exemption No. 66 (Exemption Notification No. 32/97-Cus dated 01stApril, 1997) for job work. If answer to question 1 is yes, whether the applicant as recipient of imported iron ore will be liable to pay the IGST under applicant GSTIN as the applicant in any case is the consignee of the imported iron ore. If answer to question 2 is yes, whether the applicant can avail the input Tax Credit for the IGST so paid as per section 16 of CGST Act. Whether the applicant can claim refund of unutilised input tax credit on export of services as per section 16(3)(a) of IGST Act and 54(3) of CGST Act.	GOA/GAAR/11 of 2018-19/514 Dated 21.05.2019	view (Size:772.71 KB)	97(2) (e)
2	Goa	Chowgule Industries Private Limited	Whether ITC on Motor Car purchased for Demo purpose can be availed as credit on capital goods & set off against output tax payable	GOA/GAAR/07 of 2018-19/4796 dated 29.03.2019	view (Size:331.37 KB)	97(2) (d)
3	Maharashtra	S.B.Reshellers Pvt.Ltd.	The activity of converting the bare shaft/beams supplied by the customer into ready to use sugar mill roller (by using one’s own raw material) will be treatable as supply of goods or will be treatable as supply of service? Whether the cost of shaft/beam supplied by the customer is includible in the value of the said supply for the purpose of payment of GST?	GST-ARA- 97/2018-19/B- 24 Mumbai dated 02.03.2019	view (Size:2.88 MB)	97(2)(a) & (c)
4	Maharashtra	Umadevi Kamalkumar Patni	Implication of facts mentioned below on Sec. 22 of GST Act under various situations?	GST-ARA- 98/2018-19/B- 26 Mumbai dated 12.03.2019	view (Size:1.23 MB)	97(2)(e) & (f)
5	Maharashtra	TCPL Packaging Limited	Whether the packaging materials viz. cut to size blanks manufactured by TCPL with corrugation and having requisite creases at designated places, supplied to the Customers in flat form with folding, can be categorized under Tariff Item Code no 4819 and subject to GST @ 12%? 2. What would be the appropriate categorization and GST Rate of printed materials which are in flat form, e.g. hanging cards, without creases having corrugation and supplied to customer in flat form?	GST-ARA- 105/2018-19/B- 33 Mumbai dated 22.03.2019	view (Size:2.44 MB)	97(2)(a)
6	Maharashtra	Tata Motors Limited	Whether Tata Harrier vehicle, which has following specifications, is classifiable under Tariff Item 8703 32 91 or 8703 32 99 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)? For a motor vehicle to get covered under above entry as SUV/ UV, whether it has to satisfy only the conditions mentioned in main clause i.e. engine capacity above 1500 cc and popularly known as SUV/ UV or in addition, it has to also satisfy the conditions mentioned in Explanation" i.e. length exceeding 4000 mm and ground clearance of 170 mm and above? In short, if the vehicle satisfies only the conditions mentioned in main clause but is not satisfying any one or all of the conditions mentioned in Explanation', whether it would still be covered under Entry at Sr. No. 52B of Notification No. 1/2017-Compensation Cess (Rate) dated 28.06.2017 as amended? For the purpose of Cess @ 22% under Sr. No: 52B of Notification No. 1/2017 Compensation Cess (Rate) dated 28.06.2017 as amended, whether the ground clearance of the vehicle is to be considered in laden condition or in unladen condition? Whether Tata Harrier vehicle whose ground clearance in unladen condition is 205 mm and in laden condition is 160 mm, would fall under Sr. No. 52B of the Notification No. 1/2017-Compensation Cess. (Rate) dated 28.06.2017 as amended? Whether GST Compensation Cess @ 22% under Sr. No. 52B of Notification No. 1/2017-Compensation Cess (Rate) dated 28.06.2017 as amended, will be applicable to Tata Harrier vehicle? Vehicle whose ground clearance in unladen condition is more than 170 mm but below 170mm in laden condition, whether will get covered under Sr. No. 52B of Notification No. 1/2017-Compensation Cess (Rate) dated 28.06.2017?	GST-ARA- 104/2018-19/B- 32 Mumbai dated 22.03.2019	view (Size:2.08 MB)	97(2) (a) & (e)
7	Maharashtra	Sterlite Technologies Limited	Whether the supply of goods or services for 'setting up of network' would qualify as 'works contract' as defined in Section 2(119) of the CGST Act? If supplies contemplated as per the contract with BSNL are not treated as works contract, can these continue to qualify as composite supply? if yes what is the principle supply? What is the rate of tax applicable to the supplies made under the contract?	GST-ARA- 106/2018-19/B- 34 Mumbai dated 28.03.2019	view (Size:6.23 MB)	97(2)(a) & (b)
8	Maharashtra	Shree Swetta Industries	What is the rate of GST applicable to the finished product (Fryums) manufactured by the Concern?	GST-ARA- 101/2018-19/B- 27 Mumbai dated 12.03.2019	view (Size:340.98 KB)	97(2)(a)
9	Maharashtra	Puranik Construction Pvt. Ltd.	The question / issue before Your Honor is eligibility of Notification 01/2018-Central Tax (Rate) dated 25.01.2018 which provides for concessional rate of GST @ 12% on supply of works contract service in respect of Original Works pertaining to construction of a Low Cost House in an AHP	GST-ARA-99 /2018-19/B- 31 Mumbai dated 20.03.2019	view (Size:1.62 MB)	97(2)(b)
10	Maharashtra	Multiples Alternate Asset Management Private Limited	Whether GST is applicable on the Advisory & Management Fees received in Indian Currency from Domestic Contributors located in India for the Services rendered by the applicant? Whether GST is applicable on the Advisory & Management Fees received in Foreign Currency from Overseas Contributors located outside India for the Services rendered by the applicant?	GST-ARA- 81/2018-19/B- 25 Mumbai dated 06.03.2019	view (Size:2.49 MB)	97(2)(e)

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