| 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 | Karnataka | M/s Barbeque Nation Hospitality Ltd |
The applicant raises the objection for charging GST on the Electricity charges and questions the lessors about the legal authority/ source of law hence the application filed by the Applicant for advance ruling is here by rejected, in terms of Section 98(2) of the CGST Act 2017. |
KAR/AAR/03/ 2020 dated 09.01.2020 | 97 (2) (e) | |
| 2 | Karnataka | M/s SLN Tech-Fabs(Bengaluru) Pvt. Ltd. |
1. Presently we are charging GST 28% (CGST @ 14% + SGST @ 14%) as per Sl.No. 169 of Schedule-IV to the Notification No.1/2017-CT (R) dated 28.06.2017. Is it correct? |
KAR/AAR/02/ 2020 dated 07.01.2020 | 97 (2) (a) (e) | |
| 3 | Karnataka | M/s HACH DHR India Pvt. Ltd |
Whether the applicants are correct in contending that the “Reagents” used by the applicant for laboratory testing of water samples should be classified under Sl.No.80 of the IGST schedule-II at 12% under IGST Notification No.1/2017-Integrated Tax (Rate) dated 28.06.2017?.But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their letter dated 02-01-2020 |
KAR/AAR/01/ 2020 dated 07.01.2020 | 97 (2) (a) | |
| 4 | Punjab | M/s Pushpa Rani Pabbi |
Whether the parking lot services provided by contractor appointed by Market Committee, Which is a Government Authority is exempt under Notification No.12/2017 as the parking lot activity is covered under Article 243W of constitution? |
AAR/GST/PB/011 dated 06.09.2019 | 97(2) (a) | |
| 5 | Punjab | M/s S.P. Singla Construction Pvt. Ltd. |
What is the classification of the “Works- Contract” Service pertaining to construction, erection, commissioning and completion of Bridges provided by the Applicant as a sub-contractor to the contractors’ contacts pertaining to construction/widening of roads by the Government Entitles such as NHAI? |
AAR/GST/PB/010 dated 06.09.2019 | 97(2) (a) | |
| 6 | Uttarakhand | M/S V.K ENTERPRISES |
1. What is the classification of goods (Rubber pad) if supplied in semi finished condition to any person other than railways? |
NO. 6/2019-20 Dated 11.12.2019 | 97(2) (e) | |
| 7 | Uttarakhand | M/s G.B Pant University of Agriculture and Technology. |
1 – Identification of HSN code of service provided in relation to “on field testing for bio efficacy, Phyto-toxicity and other tests on plants for evaluation of insecticide” 2 – Determination of applicable tax rate payble as per respective HSN and exemption if any? |
NO. 3/2019-20 Dated 11.12.2019 | 97(2) (a) | |
| 8 | Madhya Pradesh | M/s Alisha Foods |
What is the correct classification of Fried Fryums of differnt shapes, sizes and varieties which are ready to eat and What is the HSN Code and GST rate appicable on such goods manufactured. |
MP/AAR/20/2019 dated 28.11.2019 | 97(2) (a)(e) | |
| 9 | Madhya Pradesh | M/s Anik Milk Products Private Limited |
Whether flavoured milk is taxable at the rate 5% under Schedule IV of the GST Act. |
MP/AAR/19/2019 dated 18.10.2019 | 97(2) (a) | |
| 10 | Madhya Pradesh | M/s Bhavika bhatia |
(a) Applicability of serial no. 15(b)(HSN/SAC Code 9964) of exemption Notification No. 12/2017 (Rate) dated 28-06-2017 as amended, for said activity? (b) If taxable, its rate of GST? |
MP/AAR/18/2019 dated 25.09.2019 | 97(2) (a)(b)(e) |
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