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	West Bengal	The Association of Inner Wheel Clubs in India	Whether the activities undetaken by the applicant are supplies of service	23/WBAAR/2018-19 dt: 26.11.18	View	97(2)(g)
2	West Bengal	Skipper Ltd	Whether exemption under serila no. 18 of Notification No. 12/2017 - CT (Rate) dated 28/06/2017 is applicable on charges for transporting materials for erection of towers in a contract for Tower Package	22/WBAAR/2018-19 dt: 26.11.18	View	97(2)(b)
3	West Bengal	Indian Institute of Management, Calcutta	Whether the applicant is an Educational Institution and is eligible for exemption under entry no. 66(a) of Notification No. 12/2017 - CT (Rate) dated 28/06/2017	21/WBAAR/2018-19 dt: 02.11.18	View	97(2)(b)
4	West Bengal	Premier Vigilance & Security Pvt Ltd	Whether toll charges reimbursed by the clients are eligible for deduction u/r 33 from the value of supply	20/WBAAR/2018-19 dt:02.11.18	View	97(2)(c), (e) & (g)
5	Telangana	Prism Hospitality Services (P) Ltd	Rate of GST on providing services includes operation of canteen/Mess/Eating House/mess operation/ food sales in Hospitals for patients and visitors/Campsite etc.	TSAAR Order No. 12/2018 dt:26.09.18	View	97 (2) (e)
6	Rajasthan	Sanjog Steels Pvt. Ltd.	Whether the supply from M/s SSPL to M/s X on a "Bill to ship to"mode as per provisions of Section 10(1)(b) of IGST Act, 2017 is permissible? Whether as per the press note dated 23.04.2018 issued in relation to the transactions of supply u/s 10(1)(b) of the IGST Act, 2017, the use of e-way bill in the aforesaid facts in the column of "ship to"of ultimate customer M/s X is permissible? Whether in the aforesaid facts the provisions of Section 15 of the CGST Act, 2017 read with rule 28 of CGST Rules, 2017 and in particular the second proviso to Rule 28 would apply for the value of supply for the transactions between M/s SSPL and M/s RSE and thereafter M/s RSE and M/s Goyal as all are registered persons and the transactions are business to business transactions with availability of full ITC? Whether the transactions between M/s Goyal and the ultimate customer M/s X would be covered by the provisions of Section 15 for the value of taxable supply as they are not related persons?	RAJ/AAR/2018-19/25 dt:02.11.18	View	97 (2) (c)
7	Rajasthan	Pawanputra Travels	The applicable GST rate on supply of non-airconditioned vehicles on hire to Indian Army?	RAJ/AAR/2018-19/24 dt:02.11.18	View	97 (2) (b) &(e)
8	Rajasthan	UMAX Packing (A unit of UMA olymers Ltd.)	Whether ITC of IGST paid 'bill to ship to' model admissible to the applicant?	RAJ/AAR/2018-19/23 dt:02.11.18	View	97 (2) (d)
9	Odisha	Utkal Polyweave Industries Pvt Ltd.	Classification of Polypropylene Leno Bags	04/Odisha/AAR/18-19 dtd 31.10.18	View	97 (2) (a)
10	Odisha	Superwealth Financial Enterprises (P) Ltd.	Applicability of Entry No.03 of Notification No.12/2017 dated 28.06.17	04/Odisha/AAR/18-19 dtd 31.10.18	View	97 (2) (b)

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