Authority for Advance Ruling (AAR)

Sr. No. Name of the Applicant States/UT Brief of Order ­in ­Appeal (OIA) Order No. & Date Download Category
151 Nipha Exports Pvt. Ltd. West Bengal

Whether ITC is admissible on purchase of an ambulance in November 2018 for the benefit of the employees under the legal requirements of the Factories Act, 1948.

43/WBAAR/2018-19 dated 26.02.2019

application-pdf(Size: 595.17 KB)

97(2)(d)
152 Tewari Warehousing Co Pvt. Ltd. West Bengal

Whether ITC is admissible on construction of a warehouse using pre-fabricated technology.

40/WBAAR/2018-19 dated 18.02.2019

application-pdf(Size: 627.9 KB)

97(2)(d)
153 Swapna Printing Works Pvt Ltd West Bengal

Whether printing of books on order from foreign buyer and its delivery to customers in India is supply of service liable to GST

28/WBAAR/2018-19 dated 21.12.18

application-pdf(Size: 648.4 KB)

97(2)(a) & (e)
154 RITES Ltd West Bengal

Whether the rate of GST for construction of private railway siding will be under Sl No. 3(v)(a) of Notification No. 11/2017-CT(Rate) dated 28/06/2017

27/WBAAR/2018-19 dated 21.12.18

application-pdf(Size: 618.04 KB)

97(2)(a) & (b)
155 Ashok Rubber Industries West Bengal

Application rejected as the question on which the ruling is sought is found to be pending in a proceeding under the GST Act before the appropriate authority

26/WBAAR/2018-19 dated 21.12.18

application-pdf(Size: 352.67 KB)

Does not apply
156 Pew Engg Pvt Ltd West Bengal

Whether the contract for retro-fitment of air brakes in wagons is composite supply and what shall be the classification of the supply and rate of tax

29/WBAAR/2018-19 dated 21.12.18

application-pdf(Size: 614.19 KB)

97(2)(a), (e) & (g)
157 Skipper Ltd West Bengal

Whether exemption under serila no. 18 of Notification No. 12/2017 - CT (Rate) dated 28/06/2017 is applicable on charges for transporting materials for erection of towers in a contract for Tower Package

22/WBAAR/2018-19 dt: 26.11.18

application-pdf(Size: 656.36 KB)

97(2)(b)
158 The Association of Inner Wheel Clubs in India West Bengal

Whether the activities undetaken by the applicant are supplies of service

23/WBAAR/2018-19 dt: 26.11.2018

application-pdf(Size: 563.23 KB)

97(2)(g)
159 Premier Vigilance & Security Pvt Ltd West Bengal

Whether toll charges reimbursed by the clients are eligible for deduction u/r 33 from the value of supply

20/WBAAR/2018-19 dt:02.11.18

application-pdf(Size: 548.9 KB)

97(2)(c), (e) & (g)
160 Indian Institute of Management, Calcutta West Bengal

Whether the applicant is an Educational Institution and is eligible for exemption under entry no. 66(a) of Notification No. 12/2017 - CT (Rate) dated 28/06/2017

21/WBAAR/2018-19 dt:02.11.18

application-pdf(Size: 545.67 KB)

97(2)(b)