Authority for Advance Ruling (AAR)

Sr. No. Name of the Applicant States/UT Brief of Order ­in ­Appeal (OIA) Order No. & Date Download Category
271 VINAY RAVEENDRA BABALESHWAR (M/s. Shreyas Enterprises) Karnataka

 The application filed by the Applicant for Advance Ruling disposed off as withdrawn.

KAR ADRG 26/2024 Dated 25.06.2024

application-pdf(Size: 751.13 KB)

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272 KANCHU SHIVA KUMAR ( M/s. Shrusti Constructions) Karnataka

The application filed by the Applicant for Advance Ruling disposed off as withdrawn.

KAR ADRG 27/2024 Dated 25.06.2024

application-pdf(Size: 747.27 KB)

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273 M/s. METAYAGE IP STRATEGY CONSULTING LLP Karnataka

The application filed by the Applicant for Advance Ruling disposed off as withdrawn.

KAR ADRG 28/2024 Dated 25.06.2024

application-pdf(Size: 839.8 KB)

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274 M/s Metropolitan Transport Corporation Tamil Nadu

1) Is collection of increased rents for the past period considered as the term “supply” under Goods and Service Tax?

 (I) If the answer to the first question is yes, {a} is the entire increased amount of Rs, 1,60,42,203 subject to GST? OR

 {b) is only the portion of the invoice value of Rs.99,19,432 relating to after July 1, 2017, liable for GST and the rest Rs.61,22,771 were exempt as it related to service tax period?

TN/12/AAR/2024, Dated 25.06.2024

application-pdf(Size: 3.75 MB)

97(2)(e)(g)
275 M/s. STUDIO 30 ARCHITECTS AND PLANNERS Karnataka

Whether the provisions of section 12(3) of the IGST Act 2017 are applicable to a sub-consultant? 

The application filed by the Applicant for Advance Ruling disposed off as withdrawn.

KAR ADRG 21/2024 Dated 25.06.2024

application-pdf(Size: 747.15 KB)

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276 M/s. FORTUNE AGRO INPEX Karnataka

The application filed by the Applicant for Advance Ruling disposed off as withdrawn.

KAR ADRG 19/2024 Dated 25.06.2024

application-pdf(Size: 774.87 KB)

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277 M/s. CONCEPT COLOUR TECNIKS PRIVATE LIMITED Karnataka

a.    CGST and SGST rates as on powder coating for customers materials-use of phosphating chemicals and epoxy-polyester powder for aesthetic purpose. 

b. CGST and SGST rate as on phosphating for customers materials- use of phosphating chemicals for corrosion prevention 

The application filed by the Applicant for Advance Ruling disposed off as withdrawn.

KAR ADRG 18/2024 Dated 25.06.2024

application-pdf(Size: 753.1 KB)

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278 M/s. KMS COACH BUILDER PRIVATE LIMITED Karnataka

The application filed by the Applicant for Advance Ruling disposed off as withdrawn.

KAR ADRG 17/2024 Dated 25.06.2024

application-pdf(Size: 756.57 KB)

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279 NALINA SONNEGOWDA (M/s. Lekhana Builders) Karnataka

The application filed by the Applicant for Advance Ruling disposed off as withdrawn.

KAR ADRG 16/2024 Dated 25.06.2024

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280 M/s. GRASIM INDUSTRIES LIMITED Karnataka

The application filed by the Applicant for Advance Ruling disposed off as withdrawn.

KAR ADRG 29/2024 Dated 25.06.2024

application-pdf(Size: 804.98 KB)

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