
Rulings by Advance Authority
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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 |
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1 | Odisha | Surya Roshni LED Lighting Projects Limited |
The issue relates to applicability of Entry 3(vi) & 3(ix) of Notification No.11/2017-CT(Rate) dated-28.06.2017(as amended) & determination of transaction value for the purpose of calculation of GST on capital subsity received/receivable by the applicant. |
05/ODISHA-AAR/2020-21 dated- 20.01.2021 | 97(2)(a), (b) & (c) | |
2 | Odisha | Pinacles Lighting Project Private Limited |
The issue relates to applicability of Entry 3(vi) of Notification No.11/2017-CT(Rate) dated-28.06.2017(as amended) & determination of transaction value for the purpose of calculation of GST on capital subsity received/receivable by the applicant. |
04/ODISHA-AAR/2020-21 dated- 20.01.2021 | 97(2)(a), (b) & (c) | |
3 | Odisha | Nexustar Lighting Project Private Limited |
The issue relates to applicability of Entry 3(vi) of Notification No.11/2017-CT(Rate) dated-28.06.2017(as amended) & determination of transaction value for the purpose of calculation of GST on capital subsity received/receivable by the applicant. |
03/ODISHA-AAR/2020-21 dated- 20.01.2021 | 97(2)(a), (b) & (c) | |
4 | Rajasthan | Trucity Developers LLP |
Whether the sale of plots, commercial or residential by the developer applicant to the buyers shall be considered as taxable supply of goods or service under section 7 of CGST Act, 2017read with clause No. 5 of schedule III? |
RAJ/AAR/2020-21/09 dated 24.08.2020 | 97(2)(d) | |
5 | Rajasthan | Jeet & Jeet Glass & Chemicals Pvt. Ltd. |
Whether the activity of bullet proof body building ( in addition to fixing bullet proof windshield glass, bullet proofing of engine and fuel tank) on the motor vehicles ( 2.5 Ton capacity ) of Chapter heading 87 of the Customs Tariff Act, 1975, supplied by the customer (i.e. free supply) having Tarpaulin cover in the cargo compartment, is classifiable as supply of service under service classification head 9988 (ic) or 9988 (id) of the GST tariff attracting CGST and SGST of 9% + 9% / IGST of 18% under the provisions of the CST Act/ IGST Act 2017. |
RAJ/AAR/2020-21/08 dated 24.08.2020 | 97(2)(a) | |
6 | Odisha | Tokyo Electric Power Company |
The applicant sought ruling on requirement of registration under OGST & CGST ACT, 2017 for the consultancy services provided to Odisha Power Transmission Corporation Limited. |
02/Odisha-AAR/2020-21 dated 01.10.2020 | 97(2)(f) | |
7 | Odisha | NBCC (Inidia) Ltd. |
The issue relates to applicability of Sr. No.03 & clause No.(ix) and (x) in the explanation at Sr.No.4 of Notification No.11/2017-CT(Rate) |
01/Odisha/AAR/20-21 dated 01.10.2020 | 97(2)(a)(b) & (e) | |
8 | Madhya Pradesh | Dee Vee Projects Ltd. |
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14/2020 dated 28.08.2020 | 97(2)(b) & (e) | |
9 | Madhya Pradesh | Khatwani Sales and Services LLP |
Whether Input tax credit on the Demo vehicle purchased can be availed as the same will be capitalized in books. |
13/2020 dated 23.07.2020 | 97(2)(d) | |
10 | Tamil Nadu | Erode Infrastructures Private Limited |
Whether Upfront lease amount paid to M/s. RLDA for the development of Multi functional complex (Operational building) at Erode railway Junction for Long term lease for 45 years is exempt as per Sl.No. 41 of Notification No. 12/2017 CT(R) dated 28.06.2017 as amended. |
TN/31/AAR/2020 DATED 12.05.2020 | 97(2)(b) | |
11 | Tamil Nadu | Tamil Nadu Textbook and Educational Services Corporation |
1. Whether the supply of educational aids to students such as school bags, footwear, geometry box, wooden color pencils, crayons, woolen sweater to government and government aided schools based on the State Government educational policy for which the consideration is paid to Tamil Nadu text book and Educational Services Corporation by the State government by means of a budgetary allocation constitutes a supply |
TN/30/AAR/2020 DATED 12.05.2020 | 97(2)(g) | |
12 | Tamil Nadu | IIT Madras Alumni Association |
Whether collecting money by IITMAA from its members and receiving donations/ grants/ subsidies/budgetary support from IIT, Madras to defray expenses incurred towards administering the association and other expenses related to its engagement activities initiated by members themselves amounts to supply or not. Consequently, whether there is any liability to comply with GST law including registration and payment of tax. |
TN/29/AAR/2020 DATED 12.05.2020 | 97(2)(e) | |
13 | Tamil Nadu | Mfar Hotels & Resorts Private Limited |
1. What is the rate of tax applicable on the supply of Soft Beverages (Aerated Water) and Tobacco(Smokes) when these items are supplied independently and not as composite supply in the restaurant? In other words what is the rate of GST if these items alone are supplied and not along with food as Composite supply to the guest? |
TN/28/AAR/2020 DATED 12.05.2020 | 97(2)(d) | |
14 | Tamil Nadu | Tube Investments of India Ltd |
Whether the activity undertaken by the applicant amounts to supply of goods or supply of services. |
TN/27/AAR/2020 DATED 12.05.2020 | 97(2)(g) | |
15 | Tamil Nadu | Chennai Metro Rail Limited |
Whether leasing of pathway to a person to her/his dwelling unit by CMRL is taxable under GST? |
TN/26/AAR/2020 DATED 12.05.2020 | 97(2)(e) |