Authority for Advance Ruling (AAR)

Sr. No. Name of the Applicant States/UT Brief of Order ­in ­Appeal (OIA) Order No. & Date Download Category
2331 Mahendra Roy West Bengal

Whether solid waste conservancy is an exempt supply and whether TDS is payable

24/WBAAR/2019-20 dated 23.09.2019

(Format: pdf, Size: 518.82 KB)

97(2)(b)
2332 Kay Pee Euipments Pvt Ltd West Bengal

What are the determinants for classifying railway supplies

25/WBAAR/2019-20 dated 23.09.2019

(Format: pdf, Size: 468.59 KB)

97(2)(a)&(b)
2333 Golden Vacations Tours and Travels West Bengal

What is the classification of the standalone service of arranging accommodation in a hotel

26/WBAAR/2019-20 dated 23.09.2019

(Format: pdf, Size: 381.38 KB)

97(2)(a)&(d)
2334 Sumitabha Ray West Bengal

Whether service to the Govt relating road construction and irrigation is exempt supply

27/WBAAR/2019-20 dated 23.09.2019

(Format: pdf, Size: 670.24 KB)

97(2)(b)
2335 Sri Balaji Rice Mill Karnataka

a. As a manufacturer of rice, can the applicant sell Rice under Registered Brand with 5% GST and also in Unregistered Brand with affidavit & disclaimer under GST exempted category?
b. Is it compulsory to de-register the registered brand to sell goods in unregistered brand with nil rate of tax under GST?
c. Whether sale of rice is exempt, if applicant forgo the actionable claim on brand name after de-registration?

KAR/AAR/72/2019-20 dated 23.09.2019

(Format: pdf, Size: 3.59 MB)

97 (2) (b) (e)
2336 M/s. Rich Dairy Products (India) Pvt Ltd Tamil Nadu

Whether Carbonated Fruit Juice falls under Fruit Juices or Aerated drinks?

 

TN/41/AAR/2019 dated 23.09.2019

(Format: pdf, Size: 3.48 MB)

97(2)(a)
2337 Informatics Publishing Ltd Karnataka

Whether the supply of services in the nature of subscription to the J-Gate by the educational institutions is eligible for exemption from GST under Notification No.2/2018- Central Tax (Rate)?

KAR/AAR/74/2019-20 dated 23.09.2019

(Format: pdf, Size: 2.95 MB)

97 (2) (b)
2338 URC Construction (P) Ltd Karnataka

What is the applicable rate of tax for the provision of construction service rendered to NCBS?

KAR/AAR/73/2019-20 dated 23.09.2019

(Format: pdf, Size: 3.24 MB)

97 (2) (e)
2339 Metro Dairy Ltd West Bengal

Admissibility of input tax credit on capital goods and input services used for supply of both taxable and exempted goods

23/WBAAR/2019-20 dated 23.09.2019

(Format: pdf, Size: 467.55 KB)

97(2)(d)
2340 Chrochemie Laboratory Pvt. Ltd Karnataka

Whether Entry 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/AAR/71/2019-20 dated 23.09.2019

(Format: pdf, Size: 7.19 MB)

97 (2) (b)