Authority for Advance Ruling (AAR)

Sr. No. Name of the Applicant States/UT Brief of Order ­in ­Appeal (OIA) Order No. & Date Download Category
1401 Ashiana Housing Limited Tamil Nadu

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/13/ARA/2021 dated 28.04.2021

(Size: 6.84 MB)

97(2)(b)
1402 Shree Parshwanath Coconuts Tamil Nadu

What is the rate of tax for HSN entries that is DRY COCONUT (EDIBLE) HSN 08011920 and COPRA (DRY COCONUT FOR MILLING), HSN 12O3 respectively?

TN/12/ARA/2021 dated 22.04.2021

(Size: 456.5 KB)

97(2)(a)
1403 Bowring Institute Karnataka

1. Whether amount collected as membership subscription fees paid by the members of the applicant towards facilities provided by the applicant are liable as supply of service under GST?2. Whether amount collected as infrastructure development fund for the development and maintenance of the facilities provided by the applicant are liable as supply of service under GST?

KAR/ADRG/27/2021 dated 22-04-2021

(Size: 2.95 MB)

97(2)(a)
1404 Hubli-Dharwad Municipal Corporation Karnataka

"Whether Supply of Man Power services provided by M/s KEONICS and M/s GEMINI SECURITY AND ALLIED SERVICES to applicant(HDMC) which are in the nature of Pure services as per the Notification No.12/2017 of CGST(rate) read with Notification No.02/2018 CGST(Rate) are exempted from GST."

KAR/ADRG/26/2021 dated 19-04-2021

(Size: 1.06 MB)

97 (2) (b)
1405 Guitar Head Publishing LLP. Karnataka

A. Whether the supply of books from the warehouse located in USA (non-taxable territory) to the customers located in USA, UK and Canada (non-taxable territory) without such books entering into India by the applicant are treated as supply under GST?
B. Whether GST is levied on the shipping charges collected by the applicant from the customers located in USA, UK and Canada (non-taxable territory) for the delivery of books from the warehouse located in USA (non-taxable territory) to the customer located in USA, UK and Canada (non-taxable territory)?
C. Whether printing charges for printing of books charged by the Printer located in USA (non-taxable territory) is taxable under Reverse Charge Mechanism under GST, where only content is supplied by the applicant?
D. Whether the services received by the applicant from Foreign service provider such as warehousing of printing books located in USA (non-taxable territory) is taxable under Reverse Charge Mechanism under GST?
E. Whether input tax credit can be availed, to the extent of inputs and input service on the transaction covered in Question 1 above?

KAR/ADRG/23/2021 dated 16-04-2021

(Size: 6.29 MB)

97 (2) (d) (e)&(g)
1406 Kaustubha Scientific Research Laboratory Private Limited. Karnataka

Whether the applicable entry for prepared laboratory reagents/Pharmaceutical Reference Standard in the Notification No.01/2017-IT (R) is Sr. No.80 of Schedule II, attracting a levy of 12% or Sr. No.453 of Schedule III attracting a levy of 18%?

KAR/ADRG/24/2021 dated 16-04-2021

(Size: 4.57 MB)

97 (2) (b)
1407 Analytica Chemie Inc. Karnataka

Whether Enty No.80 in Schedule II to the Notification No.1/2017-Integrated Tax (Rate) dated 28.06.2017 (as amended) is applicable for import as well as supply of "Prepared Laboratory Reagents/Pharmaceutical Reference Standards (PRS)" attracting a levy of Integrated Tax at the rate of 12% or Entry No.453 to Schedule III attracting a levy of Integrated Tax at the rate of 18%?

KAR/ADRG/25/2021 dated 16-04-2021

(Size: 5.14 MB)

97 (2) (b)
1408 M/s LUCKNOW PRODUCER COOPERATIVE MILK UNION LTD Uttar Pradesh

Q-1 GST liability on  reimbursement of Employee Provided Fund & ESI?

Ans-1 GST is liable to be paid @ 18% (9% CGST & 9% SGST) on the  Reimbursement of EPF and ESI  contribution as the same is liable to be included in the value of Supply as per Section 15 of the CGST Act, 2017.

UP_AAR_76 dated 16.04.2021

(Size: 4.23 MB)

97(2)(e)
1409 M/s Anjali Enterprises Odisha

Whether fitting of battery is mandatory in two & three wheeled battery powered electric vehicles while selling the same to the dealers for getting the benefit of 5% GST applicable for electrically operated vehicles. 

01/ODISHA-AAR/2021-22 DATED 15.04.2021

(Size: 546.55 KB)

97(2)(a)
1410 Kou-Chan Technologies Private Limited. Karnataka

A. Do the various supplies (of the Applicant, the Vehicle Owner, the Driver and the Associate Partner together) mentioned supra qualify as 'Composite Supply'?
B. Do the pic-up charges paid to the Owner/Driver fall under GST rate of 5%?
C. Do the srvice charges collected from the passengers fall under GST rate of 5%? In this connection a reference may be made to Notification No.11/2017-Central Tax (Rate), dated 28.06.2017-Sl.No.8.
D. The Associate partner renders services to the Passengers and to the Drivers/Vehicle Owners directly, and in that case does any supply of service exist between the Applicant/Aggregator and the Associate Partner, and if y es, what is the rate at which GST has to be collected and remitted? It may be noted that the Associate Partner is paid up to 10ps per transaction as explained in the above said example.
E. Does the amount received from the Owners/Drivers towards bidding get covered in the 5% GST or should it be separately charged at 18%? It may be noted that to participate in the bid, the drivers have to pay to the Applicant @ 30 ps per bid and GST.
F. Does the Goodwill Bonus being paid by Passenger to the Driver for good service and on which the Applicant collects the service charges, attract GST and if so at what rate?
G. Do the charges for cancelling the trip for any reason attract GST liability?H. Do the charges for insurance come under composite supply?
I. If the Principal supplier/Applicant collects GST, say at 5% along with fare from Passengers (please see table above) and remits that amount, does it amount to compliance of the GST rules?

KAR/ADRG/22/2021 dated 07-04-2021

(Size: 5.04 MB)

97 (2) (e)&(g)