Authority for Advance Ruling (AAR)

Sr. No. Name of the Applicant States/UT Brief of Order ­in ­Appeal (OIA) Order No. & Date Download Category
2531 Goodwill Industrial Canteen Tamil Nadu

Clarification regarding applicable GST to the outdoor catering services rendered by them to their clients.

TN/09/AAR/2018 DATED 30.08.2018

(Size: 625.67 KB)

97(2)(a)
2532 C.P.R. Mill Tamil Nadu

Classification of ‘Cattle Feed in Cake Form’ and exemption if any

TN/08/AAR/2018 DATED 30.08.2018

(Size: 614.52 KB)

97(2)(a)
2533 Brakes India Private Limited Tamil Nadu

What is the classification of  products referred to as Disc Brakes Pads manufactured and supplied by the applicant. The Applicant is covered under SI.No. 170 of Schedule IV of Notification 1/2017 dated 28.06.2017- Integrated Tax (Rate) (hereinafter referred to as the GST Tariff Notification), i.e., under Tariff Heading 8708 attracting GST at 28% or under SI.No.182 B of Schedule III of the Rate Notification i.e., under Tariff Heading 6813 attracting GST Rate of 18%?

TN/07/AAR/2018 DATED 30.08.2018

(Size: 367.11 KB)

97(2)(a)
2534 Erode ManjalVanigarkalMatrumKidanguUrimaiyalargal Sangam Tamil Nadu

Applicability of exemption notified in 11/2017Central Tax (Rate) dt.28.06.2017?

TN/06/AAR/2018 DATED 30.08.2018

(Size: 450.3 KB)

97(2)(e)
2535 Amalgamations Valeo Clutch Private Limited Tamil Nadu

Whether amortization of value of free tools/dies received form customer to be included for valuation of goods or not?

TN/05/AAR/2018 DATED 30.08.2018

(Size: 216.88 KB)

Withdrawn
2536 Eapro global limited Uttarakhand

Component of solar power generation system and nature of supply thereof, whether mixed or composite and rate of tax there on?

07/2018, Dated 28.08.2018

(Size: 7.88 MB)

97(2)(a) &(e)
2537 Vindhya Telelinks LTD Uttarakhand

Whether applicant is eligible for ITC of goods and services used for erection of infrastructure to which fibre cables are connected for leasing to Telecommunication operators?

06/2018, Dated 28.08.2018

(Size: 10.14 MB)

97(2)(d)
2538 M/s. Lions Club Of Poona Kothrud Maharashtra

Since the amount collected by individual Lions clubs and Lions District is for convenience of Lion members and pooled together only for paying Meeting expenses & communication expenses and the same is deposited in single bank account. As there is no furtherance of business in this activity and neither any services are rendered nor are any goods being traded. Whether registration is required?

GST-ARA- 33/2018-19/B- 100 Mumbai dated 28.08.2018

(Size: 3.26 MB)

97(2)(e)
2539 "Jabalpur Entertainment Complexes Pvt. Ltd. Khasara No. 36/4 Lower Ground Floor, Narmada Road, Jabalpur Madhya Pradesh, 482008" Madhya Pradesh

1.Multiplex, Mall, Food Court, SAM Retail,
2.Rate of tax on Snack bar & Food Court Eligibalty, ITC

12/2018 Date 27.08.2018

(Size: 9.22 MB)

97(2)(b)
2540 "Madhya Pradesh Paschim Kshetra Vidyut Vitran co.Ltd. O/o ChiF Financial Officer,Mppkvvcl,GPH Compound, Pologround,Indore (M.P.) 452003" Madhya Pradesh

1.Power distribution.
2.Whether clause (vi)(a) of Sr.No. 3 of table of Notification No 11/2017-Central Tax(Rate) dated the 28th June, 2017 is applicable on the works contract undertaken by it. And determination of liability to pay Tax.

11/2018 Date 27.08.2018

(Size: 5.48 MB)

97(2) (b)