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	Madhya Pradesh	Atriwal Amusement Park	Whether we are eligible to take credit on Input Tax paid on Purchase of Water Slides? Water Slider are made up of Strong PVC. Water Slider are installed on Steel and Civil Structure. Credit of Tax paid on Input goods and services used in construction of this support structure will be available or not? Input Tax will be available or not on Goods and services used for area development and preparation of land on which water slides are erected. Whether applicant will be eligible to take credit of Input Goods and Services used for construction of Swimming Pool/Wave Pool as water slides directly run into pools?	MP/AAR/12/2020 dated 09.06.2020	View (Size:4.90 MB)	97(2)(d)
2	Madhya Pradesh	Agarwal Coal Corporation Pvt. Ltd.	Whether the Applicant is liable to discharge tax liability @ 18% on coal handling and distribution charges wherever supply of such services is intended to be made expressly to a customer or will the Applicant be entitled to charge GST at the rate of 5% as applicable on supply of coal ? \Will the applicant be entitled to utilize the input tax credit availed for discharging liability towards supply of coal and supply of coal handling and distribution charges?	MP/AAR/11/2020 dated 08.06.2020	View (Size:5.08 MB)	97(2)(b)
3	Madhya Pradesh	Jabalpur Hotels Private Limited	Input credit on Purchase of Lift would be available to Hotel as it has been used in the course or for the furtherance of business.Input credit on Purchase of Lift would be available to Hotel as it has been used in the course or for the furtherance of business.	MP/AAR/10/2020 dated 08.06.2020	View (Size:5.01 MB)	97(2)(d)
4	Madhya Pradesh	VE Commercial Vehicles Ltd	The chassis is originally manufactured by one of the unit of the applicant registered separately as distinct person under GST Act and sold to provider of chassis receiving the chassis for fabrication of body? The chassis is originally manufactured by some other OEM and sold to provider of chassis before receiving the chassis for fabrication of body?	MP/AAR/09/2020 dated 02.06.2020	View (Size:4.89 MB)	97(2)(a)
5	Goa	Springfields (India) Distilleries	Hand Sanitizer is covered under following HSN Code & rate 30049087 – Antihypertensive drugs : Antibacterial formulations not elsewhere specified or included HS Code and Indian Harmonized System Code. Rate of GST is 12%. The Minstry of Consumer Affairs, Food and Public Dirtribution, in a notification CG-DL-E13032020-218645 has classified Hand Sanitizers under the Essential Commodities Act, 1955 as an essential commodity and thus exempt from GST.	GOA/GAAR/1 of 2020-21/530 dated 29.06.2020	view (Size:321.91 KB)	97(2)(b)
6	Goa	High Tech Refrigeration & Air Conditioning Industries	Fixing of Air conditioner & VRV system in Goa for a client (Recipient) registered outside Goa but not registered in Goa. Whether IGST or (SGST & CGST) rate applicable & whether billing B to C OR B To B Suppling of Air conditioner to client (Recipient) registered outside Goa but not registered in Goa consisting of Air conditioner (28%) Copper pipe, Drain pipe, Electric cable etc (18%) and fixing rate (18%). These items can be supplied/Billed them separately under GST Supplying of Air conditioner (28%) for residential house in Goa consisting of in case require additional item Copper pipe, Drain pipe, Electric cable etc (18%) and fixing rate (18%). Billing them separately is allowed/ok. Can installation of Air conditioner (28%) can be done by sister concern or Third party to client based in Goa or Outside Goa @ (18%) GST for fixing. Can composite Dealer raise Service Bill for Fixing of Air Conditioner & also what GST Rate applicable. Whether stabilizer may or may not be sold with Air conditioner what is the Rate of GST Applicable on Stabilizer (18%) when it is Attached / Supplied with Air conditioner (28%) Rate of GST on Centralized Air Conditioning Systems. For (works contract) Rate of GST on Split Air Conditioning System fixed in room. And Rate of GST on movable Air conditioning System. Client Registered in Goa or Client registered outside Goa.	GOA/GAAR/5 of 2019-20/530 dated 29.06.2020	view (Size:340.02 KB)	97(2)(e)
7	Bihar	Uttar Bihar Gramin Bank	Applicant is engaged in the business of banking as a regional Rural Bank. It accepts deposit from its customers. It is statutorily require to pay premium to Deposit Insurance and Credit Guarantee Corporation (In short "DICGC) on these deposits, on which GST is collected by the DICGC. Now the bank is availing and intends continue to avail credit of GST paid, as prescribed under respective GST Acts, as it is an inward supply for the purpose of its banking business. To avoid any future litigation, bank now seeks advance ruling, whether input credit of GST on this inward supply is just and proper under the GST law?	ZD100720000011R Dated 30.06.2020	view (Size:151.87 KB)	97(2)(d)
8	West Bengal	lZ-Kartex named after P G Korobkov Ltd	A foreign company has contracted for a long term repair and maintenance contrct for the equipment it supplied to Bharat Coking Coal Ltd. Whether it amounts to import of service is the question to be answered.	04/WBAAR/2020-21 dated 29.06.2020	view (Size:2.00 MB)	97(2)(b)&(e)
9	West Bengal	Swayam	The applicant is a charitable trust engaged in extending legal, medical, psychological and financial support to the women surviving violence and sexual abuse. It often pays for the legal and medical expenses of these women. It wants to know whether it is liable to pay tax on reverse charge on such payments.	03/WBAAR/2020-21 dated 29.06.2020	view (Size:1.37 MB)	97(2)(e)&(g)
10	West Bengal	Mansi Oils and Grains Pvt Ltd	The applicant is a corporate debtor in terms of the Insolvency and Bankruptcy Code, 2016 and now under liquidation. The applicant wants to know whether sale of assets by the liquidator is 'supply' and, if so, whether and how the liquidator should get herself registered.	02/WBAAR/2020-21 dated 29.06.2020	view (Size:1.73 MB)	97(2)(f)&(g)

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