Authority for Advance Ruling (AAR)

Sr. No. Name of the Applicant States/UT Brief of Order ­in ­Appeal (OIA) Order No. & Date Download Category
311 Rotary Club of Mumbai Nariman Point Maharashtra

1. Whether contributions from the members in the Administration Account, recovered for expending the same for the weekly and other meetings and other petty administrative expenses incurred including the expenses for the location and light refreshments, amounts to or results in a supply, within the meaning of supply?                                        

2. If answer to question no. 1 is affirmative, whether it will be classified as supply of goods or services?                                                  

3. Whether the applicant would be a Taxable Person under the provisions of the Act?

4. If answer to question no.3 is affirmative, who shall be person responsible under GST, as office bearers keep on changing every year?

5. Whether the said collection of funds under common pool and spending back on the same said contributors, would entail 'supply' as defined in the law.

6. If answer to Question no.5 is affirmative, whether the same would be supply of goods or services?

NO.GST-ARA- 142/2018-19/B- 88 Mumbai dated 13.08.2019 97(2)(a) (e) (g)
312 National Institute Of Bank Management Maharashtra

Whether consideration paid as subscription or contribution towards recurring or capital expenses or reimbursement or by whatever name called to National Institute of Bank Management (NIBM); a society registered under Societies Registration Act, 1860 by its members (being Banks) for its recurring and non-recurring expenses is leviable to GST?

GST-ARA- 139/2018-19/B- 75 Mumbai dated 25.06.2019

(Format: pdf, Size: 4.29 MB)

97(2)(e)
313 Wilhelmsen Maritime Services Private Limited Maharashtra

1.The advance ruling is sought to confirm whether this supply will fall under Schedule III of CGST Act.
2.The advance ruling is sought to confirm whether the supply will be termed as Exports of Goods. If No, then what will be the supply, whether Intra State or Inter State and which Tax will be levied CGST and SGST or IGST.

GST-ARA- 136/2018-19/B- 71 Mumbai dated 15.06.2019

(Format: pdf, Size: 3.03 MB)

97(2) (e)(f)
314 Vidarbha Infotech Private Limited Maharashtra

Whether the contract from Nagpur Environmental Services Ltd (NESL) Nagpur (a 100% subsidiary of the Nagpur Municipal Corporation, Nagpur) for providing services for the management of Non-Network Tanker with the help of GPRS system at Nagpur would be exempt from GST since it falls under the various exempt services in the article 243 W of the constitution of India as well as services rendered to a local authority,

GST-ARA- 131/2018-19/B- 70 Mumbai dated 13.06.2019

(Format: pdf, Size: 2.84 MB)

97(2)(b)
315 Imperial Motor Stores Maharashtra

Classification of Instruments Cluster Whether Fall Under 8708 or 9026/9029.

GST-ARA- 124/2018-19/B- 69 Mumbai dated 10.06.2019

(Format: pdf, Size: 1.6 MB)

97(2)(a)
316 Navi Mumbai Municipal Corporation Maharashtra

1. Whether online tendering to be considered as Supply of Goods or Supply of Services.

2. Whether offline tendering to be considered as Supply of Goods or Supply of Services.

3. Under which tariff head the Online Tendering should get taxed.

4. Under which tariff head the Offline Tendering should get taxed.

5. If tendering is service then whether it will be considered as administrative service or specific service.

GST-ARA- 122/2018-19/B- 68 Mumbai dated 10.06.2019

(Format: pdf, Size: 1.76 MB)

97(2)(a) (e)
317 Cummins Technologies India Private Limited Maharashtra

Whether the liability to pay tax on the subject supplies can be assessed based on taxability as accorded to Zero rated supply'?

GST-ARA-133 /2018-19/B- 67 Mumbai dated 07.06.2019

(Format: pdf, Size: 3.64 MB)

97(2)(a) (e)
318 Kabra Galaxy Star 3 Co-Op Housing Society Maharashtra

Individuals who own flat/s in a society but have opted not to become the member of the society. Will they be at par with the other individual flat owner who have opted for the membership of the society, for GST exemption of Rs. 7500/- , or Will be treated as outsider and shall be liable for GST without exemption of Rs. 7500/-.

GST-ARA- 137/2018-19/B- 66 Mumbai dated 04.06.2019

(Format: pdf, Size: 1.41 MB)

97(2)(e)
319 Shaikh Ayub Shaikh Ali AmoodiPlast Maharashtra

1. Whether Choona (Lime) generally used for Pan (Betel) falls under CH. 2522.20 or other wise ?

GST-ARA- 129/2018-19/B- 62 Mumbai dated 01.06.2019

(Format: pdf, Size: 343.49 KB)

97(2)(a)
320 Nexture Technologies Private Limited Maharashtra

Determining classification and applicable rate of goods and services tax for the following products: (i)  Door-handle of motor vehicle; (ii)  Fittings made of plastic for motor vehicle's doors such as bracket, housing, bracket housing, stator, gasket; and (iii)  Glove box locking

GST-ARA- 130/2018-19/B- 64 Mumbai dated 01.06.2019

(Format: pdf, Size: 3.86 MB)

97(2)(a) (e)