Authority for Advance Ruling (AAR)

Sr. No. Name of the Applicant States/UT Brief of Order ­in ­Appeal (OIA) Order No. & Date Download Category
2891 M/S Kei Industries Limited, Bhiwadi, Alwar(Raj) Rajasthan

Applicability of a notification issued under the provisions of the Act ;

Whether the power cables supplied by the applicant would be covered under the scope of Sl. No.1 of Notification 03/2017-CT.

RAJ/AAR/2018-19/09 Dated 01.08.2018

(Format: pdf, Size: 2.37 MB)

97(2)(b)
2892 The Banking Codes And Standards Board Of India Maharashtra

Whether GST is liable to be paid on the contribution made by Members towards “Annual Membership Fees and registration fees” to the Corups Fund of BCSBI and recurring expenditure  being incurred.

GST-ARA-24 /2017-18/B- 82 Mumbai dated 01.08.2018

(Format: pdf, Size: 4.2 MB)

97 (2) (e) & (f)
2893 Platina Business Management Private Limited Maharashtra

Export of consultancy service to Foreign Company and Amount received 100% in foreign currency through Bank GST  is applicable or not ?

NO.GST-ARA- 50/2018-19/B- 78 Mumbai dated 31.07.2018

(Format: pdf, Size: 1.39 MB)

97(2)(a)
2894 Lear Automotive India Private Limited Maharashtra

Whether amortized value of the tool received on FOC basis from the customer is required to be included in the value of finished goods manufactured and supplied by the applicant to the customer?

NO.GST-ARA- 19/2018-19/B- 80 Mumbai dated 31.07.2018

(Format: pdf, Size: 7.2 MB)

97(2) (c)
2895 M/s. Bauli India Bakes and Sweets Private Limited Maharashtra

Whether it is admissible to  carry forward in GST Transition the un-availed CENVAT credit duties paid on capital goods received in the factory prior to 01 July 2017 and which are to be used in manufacturing activities ?

GST-ARA- 28/2018-19/B- 79 Mumbai dated 31.07.2018

(Format: pdf, Size: 305.11 KB)

97(2)(d)
2896 Mukand Limited Maharashtra

Whether the “Electric Overhead Traveling Grab Crane (EOT Grab Crane)" to be supplied by the applicant to the buyer for use in the waste-to-energy project is covered under Sl. No 234 of Schedule I of Notification 1/2017 dated 28.06.2018- IGST (Rate) as 'Renewable energy devices and parts for the manufacture of waste to energy plants/devices', attracting 5% levy.

NO.GST-ARA- 18/2018-19/B- 77 Mumbai dated 30.07.2018

(Format: pdf, Size: 3.57 MB)

97(2) (b)
2897 Kandla Port Trust Gujarat

Determination of the liability to pay tax on any goods or services or both

-Application of type tax to port activities.

GUJ/GAAR/R/2018/31Dated 30.07.18

(Format: pdf, Size: 187.61 KB)

97(2)(e)
2898 Sapthagiri Hospitality Pvt. Ltd. Gujarat

Determination of the liability to pay tax on any goods or services or both.( Service provided to SEZ by Hotel).

GUJ/GAAR/R/2018/14 Dated 30.07.18

(Format: pdf, Size: 95.34 KB)

97(2)(e)
2899 Kandla Port Trust Gujarat

Determination of the liability to pay tax on any goods or services or both.-payment of GST on dispute claim of rent leasing land.

GUJ/GAAR/R/2018/30Dated 30.07.18

(Format: pdf, Size: 187.93 KB)

97(2)(e)
2900 Raja Slates Pvt. Ltd. Gujarat

   Classification of any goods or services or both;(Slates)

GUJ/GAAR/R/2018/12 Dated 30.07.18

(Format: pdf, Size: 349.35 KB)

97(2)(a)