Authority for Advance Ruling (AAR)

Sr. No. Name of the Applicant States/UT Brief of Order ­in ­Appeal (OIA) Order No. & Date Download Category
2801 M/s. Inox Leisure Ltd. Gujarat

classification of any goods or services or both;

GUJ/GAAR/ADM//2017-18/18 15.11.2017

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97(2)(c)
2802 M/s. Pon Pure Chemical India Pvt. Ltd. Gujarat

(i) Whether the authority is within jurisdiction to admit application especially on the issue of ‘place of supply’?

(ii) Whether the issue is related to Customs or is related to Goods and Services Tax?

GUJ/GAAR/ADM//2017-18/1 30.10.2017

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97(2) (g)
2803 Dr.Amin Controllers Private Limited Tamil Nadu

Whether Notification No.I2/2017 Central Tax(Rate)dated 28.06.2017 is applicable for the Services renderedby Dr.Amin Controllers Pvt.Ltd to Chennai Metro WaterSupply & Sewage Board(CMWSSB) and Tamil NaduWater Supply and Drainage Board(TWAD)

Whether Notification No.I2/2017 Central Tax(Rate)dated 28.06.2017 is applicable for the Services renderedby Dr.Amin Controllers Pvt.Ltd to Chennai Metro WaterSupply & Sewage Board(CMWSSB) and Tamil NaduWater Supply and Drainage Board(TWAD)

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97(2) (a)
2804 Aristo Bullion Pvt. Ltd. Gujarat

    
Can the applicant use Input Tax Credit Balance available in the Electronic Credit Ledger legimately earned on the inputs/raw-materials/inward supplies (meant for outward supply of Bullions) towards the GST liability on ‘Castor Oil Seed’ which were procured from Agriculturists and subsequently meant for onward supply?

GUJ/GAAR/R/15/2021 dated 27.01.2021

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97(2)(d)
2805 Dr.DathuRao Memorial Charitable Trust Tamil Nadu

Whether liable to pay GST for materials purchased and construction services availed, as they fall under exempted category?

TN/03/AAR/2018 DATED 30.07.2018

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97(2)(e)