Authority for Advance Ruling (AAR)

Sr. No. Name of the Applicant States/UT Brief of Order ­in ­Appeal (OIA) Order No. & Date Download Category
3041 M/s. Rishi Shipping Gujarat

The applicability of GST for invoices raised to their clients for storage charges for storing their imported agri product in godowns at Gandhidham.

GUJ/GAAR/RULING/2018/4 dt. 20.03.2018

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97(2)(a)(b)(e)(g)
3042 M/s Kanj Products Private Lirnited, Uttarakhand

Applicability of Notification dated 5.LO.2O17 issued by DIPP, Ministry of Commerce and Industry read with CBEC Circular No. 1060/9/2O17-Cx. Dated 27th November 2017.

03 /2017-18 dt.19.03.18

application-pdf(Format: pdf, Size: 2.46 MB)

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3043 CMS Info Systems Limited Maharashtra

1) Whether supply of such motor vehicles as scrap after its usage can be treated as 'supply' in the course or furtherance of business and whether such transaction would attract GST?If yes,please provide the rate of GST and/or Compensation Cess

2) If the answer to Question 1 is in affirmative, whether Input tax Credit is available to CMS Info Systems Ltd. ('CMS' or 'the applicant')on purchase of motor vehicles i.e.cash carry vans which are purchased, used for cash management business and supplied post usage as scrap?

GST-ARA-08/2017/B-11 Mumbai, dt. 19.03.2018

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97(2) (e) & (g)
3044 Fastway Transmissions Pvt. Ltd. Haryana

Whether local cable operators to whom signals of cable TV are provided by the applicant as MSO are agents of the applicants for the purpose of liability to GST of the applicants on services provided by LCO to the end customers?

HAR/HAAR/R/2017-18/1, dated 16.03.2018

application-pdf(Format: pdf, Size: 2.86 MB)

97(2)(e)
3045 M/s Kanam Industries, NNIE-II, Mahuakhera Gunj, Kashipur Uttarakhand

a.What is the interpretation of the term "three wheeled powered cycle Rickshaw” as provided under S1. No. 190 of the Schedule I to Tariff Notification.
b.Is there any difference between an electric rickshaw operated by chargeable batteries (E-Rickshaw) and three wheeled powered cycle rickshaw provided under Tariff Notification.
c.Whether inner tube of butyl rubber used in e-rickshaw would fall within the meaning of term'-"three wheeled powered cycle rickshaw" and classification thereof.

01/2017-18 14/03/2018

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97(2) (a) & (e)
3046 M/s Indo German Brakes Private Limited, PO- Majra, Niranjanpur, Dehradun Uttarakhand

a.Classification of the product; and
b.Rate of applicable-GST on "Disc Brake pads &'Brakes Shoes" being used in automobiles

02/2017-18 14/03/2018

application-pdf(Format: pdf, Size: 6.87 MB)

97(2) (a) & (e)
3047 M/s. Ceat Limited Maharashtra

What is the classification and rate of Central Goods Service Tax leviable on product-“E-rickshaw tyres”.

GST-ARA-07/2017/B-10 Mumbai, dt. 09.03.2018

application-pdf(Format: pdf, Size: 3.46 MB)

97(2)(a), (b)& (e)
3048 Simple Rajendra Shukla Maharashtra

Whether Services related to providing coaching for entrance exam will come in the ambit of GST?

GST-ARA-06/2017/B- 08 Mumbai, dt. 09.03.2018

application-pdf(Format: pdf, Size: 1.16 MB)

97(2) (e) & (g)
3049 M/s JSW Energy Limited Maharashtra

Applicability of GST on

1)  Supply of coal or any other inputs on a job work basis by JSL to JEL

2) Supply of power by JEL to JSL

3) Job work charges payable to JEL by JSL

GST-ARA-05/2017/B- 08 Mumbai, dt. 05.03.2018

application-pdf(Format: pdf, Size: 4.08 MB)

97(2) (e)& (g)
3050 Fermi Solar Farms Private Ltd. Maharashtra

1) Whether in case of separate contracts for supply of goods and services for a solar power plant, there would be separate taxability of goods as ‘solar power generating system’ at 5% and services at 18%?

2) Whether parts supplied on standalone basis (when supplied without PV modules) would also be eligible to concessional rate of 5% as parts of solar power generation system?

3) Whether benefit of concessional rate of 5% of solar power generation system and parts thereof would also be available to sub-contractors?

GST-ARA-03/2017/B- 07 Mumbai, dt. 03.03.2018

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97(2) (e)