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	Karnataka	Sri Malai Mahadeshwara Swamy Kshethra Development Authority	The Authority has floated tenders for collection of vehicle entry fees, which is an access to temple premises. The highest bidding was at Rs.56,08,077-00. The Authority wants to know whether KGST/ CGST has to be collected on the said amount. The Authority sells laddoos, kallu sakkare, Thirtha Prasada, Cloth bags, and other articles beginning from Rs.5/- up to Rs.100/-. Whether KGST / CGST has to be collected on the same. The Authority has approximately 100 shops which are given on lease through auction. Once in a year the Authority conducts public auction and the highest bidder is permitted to run the shop for a year. Whether KGST / CGST has to be collected on the same. The Authority also conducts e-procurement auction for the service of tonsuring the heads of the devotees. The highest bidder is given the right to collect fees for tonsuring the head. Whether KGST / CGST has to be collected on the tendered amount. The Authority has 16 Cottages/ rooms with 242 rooms which are given on rent and collects “vasathi nidhi kanike”. The Kanike ranges between Rs.130 and Rs.750. Whether KGST / CGST has to be collected on the same. The Authority collects seva fees and Utsava Fees ranging from Rs.50/- to Rs.15,000-00 which are in the nature of religious activities. Whether KGST / CGST has to be collected on the same. The Authority also collects “Special Darshan Fees” of Rs.100, Rs.150, and Rs.300 for darshan of Malai Mahadeshwara Swamy. Whether KGST / CGST has to be collected on the same. The Authority runs one Kalyana Mandapa at Kollegal, in Chamarajanagar District. The right to collect service charges is through tender cum auction. The highest bidder is permitted to collect service charges. Whether KGST / CGST has to be collected on the same. The Authority also runs a Kalyana Mantapa at M.M.Hills and the rent charged per day is at Rs.5000-00. Whether KGST / CGST has to be collected on the same. The Authority floats tenders for collection of Vahana Pooja in front of the temple. The highest bidder is given the right to collect the charges. Whether KGST / CGST has to be collected on the same. The Authority is collecting vehicle entry fees which is an access to temple premises. Whether such collection of entry fee is liable to KGST / CGST may be clarified. The Authority wants to float tenders for similar such activities in future. Whether the rights given on tender or auction is liable to CGST/ KGST may be clarified.”	KAR/ADRG/29/2020 dated 28.04.2020	view (Size:14.30 MB)	97(2)(a)(b)(e) & (h)
2	Tamil Nadu	Venbakkam Commandur Janardhanan, (Propreitor Law Weekly Journal )	Whether the assessee/dealer which publishes law journals in print and sells the same content that is in books in an electronic form in DVD’s/CD’s with a software to search and read it in computers and hand held devices come under the category of ‘E-book’, so that it can avail the benefit of notification dated 26.07.2018 in respect of E-book? Whether the liability on the sale of DVD/pen drive which contains printed version of law citations can be adjusted against the available ITC? Whether the liability on sale of e-book of printed version of law citation can be adjusted against the available ITC? Whether the balance of ITC after adjustment accrued on the purchase of paper and other material can be reversed while filing GSTR 9?	TN/13/AAR/2020 dated 27.02.2020	view (Size:1.66 MB)	97(2)(b)
3	Tamil Nadu	S.607 Namakkal Agricultural Producers Co-operative Marketing Society Ltd.	Whether there is any purchase/sale involved in the process of auction of agricultural produce (cotton) conducted by the Namakkal Agricultural Producers Co-operative Marketing Society? Whether our Society is liable to pay tax under Reverse Charge Mechanism in the capacity of being an auctioneer? Whether service tax payable on receipt of Commission, Godown rent, Interest, in respect of service provided to agricultural produce? Whether or not the merchants (Registered person) who directly purchase cotton from the agriculturist through auction conducted by the society is liable to pay tax on the basis of Reverse Charge Mechanism?	TN/12/AAR/2020 dated 27.02.2020	view (Size:1.26 MB)	97(2)(e)
4	Tamil Nadu	S.318 Rasipuram Agricultural Producers Co-operative Marketing Society Ltd.	Whether there is any purchase/sale involved in the process of auction of agricultural produce (cotton) conducted by the Rasipuram Agricultural Producers Co-operative Marketing Society? Whether our Society is liable to pay tax under Reverse Charge Mechanism in the capacity of being an auctioneer? Whether service tax payable on receipt of Commission, Godown rent, Interest, in respect of service provided to agricultural produce? Whether or not the merchants (Registered person) who directly purchase cotton from the agriculturist through auction conducted by the society is liable to pay tax on the basis of Reverse Charge Mechanism?	TN/11/AAR/2020 dated 27.02.2020	view (Size:1.26 MB)	97(2)(e)
5	Tamil Nadu	The Tiruchengode Agricultural Producers Co-operative Marketing Society Ltd	Whether there is any purchase/sale involved in the process of auction of agricultural produce (cotton) conducted by the Tiruchengode Agricultural Producers Co-operative Marketing Society? Whether our Society is liable to pay tax under Reverse Charge Mechanism in the capacity of being an auctioneer? Whether service tax payable on receipt of Commission, Godown rent, Interest, in respect of service provided to agricultural produce? Whether or not the merchants (Registered person) who directly purchase cotton from the agriculturist through auction conducted by the society is liable to pay tax on the basis of Reverse Charge Mechanism?	TN/10/AAR/2020 dated 27.02.2020	view (Size:1.29 MB)	97(2)(e)
6	Tamil Nadu	Latest Developers Advisory Limited	Whether the activities of construction carried out by the Applicant for its customer under the Construction Agreement, being composite supply of works contract, are appropriately classifiable under Heading 9997, and chargeable to CGST @ 9% under S.No. 35 of Notification No. 11/2017-CT(Rate), dated 28.06.2017?”	TN/09/AAR/2020 dated 25.02.2020	view (Size:774.23 KB)	NA
7	Tamil Nadu	Britannia Industries Limited	Whether UHT Sterilized Flavoured Milk is classifiable under Chapter 4 (Tariff Heading 0402 which covers ‘Milk… containing added sugar or other sweetening matter…’ or alternatively, Tariff Heading 0404 which covers ‘Other’, i.e. ‘products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included’)	TN/08/AAR/2020 dated 25.02.2020	view (Size:2.48 MB)	97(2)(a)
8	Rajasthan	Arihant Plast	Whether parts of sprinklers systems sold by us like HDPE SPRINKLER FEMALE COUPLER, HDPE SPRINKLER MALE COUPLER, HDPE SPRINKLER BEND, HDPE SPRINKLER END CAP, HDPE PUMP CONNECTING NIPPLE,HDPE SPRINKLER REDUCER etc., exclusively meant for use in Sprinkler and Drip irrigation system but sold in isolation as parts and not as a complete system under the heading 8424 the tax rate applicable on such components/parts when sold separetly and not as a part of the sprinkler/drip? Whether we are also covered under "all mechanical sprayers falling under HS Code 8424" stated in PRESS RELEASED Dated 20.09.2019 in 37th Meeting of GST Council? What GST Rate shall be on such product?	RAJ/AAR/2019-20/36 dated 13.03.2020	view (Size:2.16 MB)	97(2)(a) & (b)
9	Rajasthan	Thinklab Edusoft LLP	Availablity of FIRC in respect of Export proceeds with respect to services for funds received through service providers like Paypal,Worldremit etc? Documents required for export without payment of tax to prove receipt of proceeds in foreign currency in case FIRC is not received in case of such transactions? The measure to be followed in case any refund proceedings are due to non-availability of FIRC or any other supporting documents being relied upon by the GST department?	RAJ/AAR/2019-20/35 dated 13.03.2020	view (Size:1.97 MB)	97(2)(b)
10	Rajasthan	G K Enterprises	a. Whether in the facts and circumstances of the case, does the activity carried out by the applicant falls under Entry No. (4) (a) of Notification No. 11/2017-CT ®? b. Alternatively, whether in the facts and circumstances of the case, does the activity carried out by the Applicant falls under Entry No. (9) of Notification No. 11/2017-CT(R)?	RAJ/AAR/2019-20/34 dated05.03.2020	view (Size:5.23 MB)	97(2)(a) & (b)

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