Authority for Advance Ruling (AAR)

Sr. No. Name of the Applicant States/UT Brief of Order ­in ­Appeal (OIA) Order No. & Date Download Category
581 M/s Pandey Traders Uttar Pradesh

Question-1 Whether mixing of scent (mixture of various perfumes and not jarda scent) in raw unmanufactured tobaco dust by the Applicant after procuring the same from various traders, and its subsequent sale to customers on B to B and B to C basis, after ensuring packing from third party, would change the character of unmanufactured tobacco to manufactured tobacco?

Question-2 whether processing of unmanufactured tobaco dust by add mixing the scent (mixture of various perfumes and not jarda scent) would change the character of unmanufactured tobacco to manufactured tobacco?

UP_ADRG_21_2023 dated 02.03.2023

(Size: 10.59 MB)

97(2)(a), (g)
582 M/s Rudrabhishek Enterprises Limited Uttar Pradesh

Question 1. Whether the Project Development Service (i.e. Detailed Project Report Service (‘DPR’) and Project Management Consultancy services ('PMCS') provided by the applicant to the recipient under the Contract from State Urban Development Agency (SUDA) under the Contract for PMAY-U would qualify as an activity in relation to function entrusted to Panchayat or Municipality under Article 243G or Article 243W respectively, of the Constitution of India?

Question 2. If answer to first question is in affirmative then, whether such services provided by the applicant would qualify as Pure services (excluding works contract service or composite supplies involving supply of any goods) provided to the Central Government, State Government or Union territory or local authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution, as provided in serial number 3 of Notification No. 12/2017- Central Tax (Rate) dated 28 June, 2017, as amended by notification no. 16/2021-central tax (rate) w.e.f.1.1.2022 and corresponding Notifications No. KA.N.I.-2-843/X1- 9 (47) / 17-UP. Act-1 - 2017 - Order - (10) - 2017 Lucknow, dated June 30, 2017, as amended, issued under Uttar Pradesh Goods and Service Tax Act, 2017 ('UPGST Act'), where the Project cost includes the cost of service rendered along with reimbursement of cost of procurement of goods for rendering such service, and, thus, be eligible for exemption from levy of CGST and UPGST, respectively.

UP_ADRG_20_2023 dated 02.03.2023

(Size: 16.33 MB)

97(2)(a), (g)
583 M/s. Melker TTI Biofuels Ltd Goa

1. Is GST applicable for un-denatured ENA, De-Natured ENA and rectified spirit or State Sales Tax 

2. If it comes under GST what is the GST taxation slab.

GOA/GAAR/03 of 2022-23/3473 Dt. 23.02.2023

(Size: 250.27 KB)

97(2)(a), (e)
584 M/s. Nanu Resorts Pvt. Ltd Goa

1. Whether the Notification No.46/2017 central Tax (Rate) dated 14th November 2017, which provides rate of GST to be charged by restaurants, is to be seen from the point of each single hotel premises at different locations within a state under the common GST registration of the dealer for all the hotels falling under one GST number?

 2. Whether the contention of the applicant in the given facts is correct as to charging GST @5% (i.e. CGST 2.5% + SGST 2.5%) without input tax credit on restaurant comprised in the premises where the declared tariff of all units of accommodation charged is less than Rs. 7500/- and at the same time charging GST @ 18% (CGST 9 % + SGST 9%) with Input Tax Credit on restaurant comprised in the other premises where the declared tariff of any unit of accommodation is Rs. 7500/- or more?

GOA/GAAR/01 of 2022-23/3472 Dt. 23.02.2023

(Size: 362.69 KB)

97(2)(a) (b), (e)
585 M/s. Cybernetix Automation Private Limited Gujarat

Application has been Withdrawal

GUJ/GAAR/R/2023/09 dt 22.02.2023 97(2) a)(b)
586 M/s. HRPL Restaurants Pvt. Ltd. Gujarat

1. Whether supply of ice cream from any of the outlets of HRPL be considered as supply of ‘restaurant services’ or not?

2. If the supply is classified as ‘restaurant services’, what would be the applicable rate of tax thereon in accordance with notification No. 11/2017-CT(Rate) dtd 28.6.2017 [as amended from time to time]?

3. If not the restaurant services, supply of ice cream from any of the outlets of HRPL can be considered as supply of ice cream from ice cream parlour & chargeable to GST @ 18% ?

GUJ/GAAR/R/2023/08 dt 22.02.2023

(Size: 3.79 MB)

97(2) a)(b)
587 M/s D.M. Net Technologies Gujarat

Whether the services provided by the applicant in affiliation to/ partnered with Gujarat University and providing education for degree courses to students under specific curriculum as approved by the Gujrat University, for which degrees are awarded by the Gujarat University are exempt from GST vide Entry No. 66 of the Notification No. 12/ 2017- Central Tax (Rate) dated 28th June, 2017?

GUJ/GAAR/R/2023/06 dt 22.02.2023

(Size: 1.97 MB)

97(2) a)(b)
588 M/s. Vritika Trading Private Limited Gujarat

Application has been Withdrawal

GUJ/GAAR/R/2023/07 dt 22.02.2023 97(2) a)(b)
589 M/s. SATS Food Solutions India Private Limited Karnataka

Applicable GST rates on their products?

KAR ADRG 11/2023

(Size: 3.79 MB)

97(2) ( e)
590 M/s Vishwas Green Energy Rajasthan

Is GST applicable on government subsidy ? How to Generate GST including Subsidized invoices?

RAJ/AAR/2022-23/24 Dated 21.02.2023

(Size: 5.46 MB)

97(2)(c)