Authority for Advance Ruling (AAR)

Sr. No. Name of the Applicant States/UT Brief of Order ­in ­Appeal (OIA) Order No. & Date Download Category
611 M/s. Criyagen Agri & Biotech Private Limited Karnataka

What is the HSN Code & GST rate applicable to our new product by name Bio-Phosphate?

KAR ADRG 16/2023 dt. 13.04.2023

application-pdf(Size: 3.67 MB)

97(2)(a)
612 M/s. Nagabhushana Narayana Karnataka

"a. Whether the applicant is liable to be registered in Karnataka under KGST/CGST Act 2017?

KAR ADRG 17/2023 dt. 13.04.2023

application-pdf(Size: 3.42 MB)

97(2)(e) and (f)
613 M/s.Ragu Packaging Karnataka

b.Whether applicant is required to pay tax on renting of commercial building?"

KAR ADRG 18/2023 dt. 13.04.2023

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97(2)(a)
614 M/s. Y S Hitech Secure Print Private Limited, Telangana

Is the supply of printing services like question papers, OMR sheets, Answer sheets, marks card etc to an educational institution exempt from GST?

TSAAR Order No.08/2023 & Date:12.04.2023

application-pdf(Size: 431.75 KB)

97(2), (c),(d),(e)
615 M/s. Foodsutra Art Of Spices Private Limited, Telangana

1. Which rate has to be taken for Reimbursement of bonus?

2. Whether they have to charge same GST rate as applicable for their main service of Canteen Service also for bonus reimbursement?

3. If they have to charge the same GST rate as like Canteen Service, please specify the provision, on what basis they have to charge 5%, instead of 18 %?

TSAAR Order No. 07/2023 & Date. 12.04.2023

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97(2) (e)
616 M/s. Laxmi Fried Grams Mill, Telangana

Application filed by M/s. Laxmi Fried Grams Mill, Siddipet is withdrawn.

TSAAR Order No. 06/2023 & Date. 12.04.2023

application-pdf(Size: 350.2 KB)

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617 M/s. Sanghi Enterprises, Telangana

Whether Input Tax Credit is allowed for construction of shed using pre-fabricated technology?

TSAAR Order No. 04/2023 & Date. 12.04.2023

application-pdf(Size: 424.31 KB)

97(2) (d)
618 M/s. Chinnapuri Silks Karnataka

Whether the subsidy received from the Central / State Government to be excluded from the value for the purpose of arriving at the GST liability

KAR ADRG 15/2023 dt. 12.04.2023

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98(2)
619 M/s. Sai Service Private Limited Goa

Whether the application is entitled to avail the Input Tax Credit charged on inward supply of Motor Vehicle which are used for demonstration purpose in the course of business of supply of motor vehicle as input tax credit on capital goods.

GOA/GAAR/04 of 2022-23/73 Dt. 06.04.2023

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97(2)(d)
620 M/s. Raminfo Limited Telangana

1. What is the rate of GST for supply of goods or services or both?

2. How to determine the liability to pay tax on goods or services or both?

3. Whether the input tax credit on purchase of vehicles and other components is admissible or not?

TSAAR Order No. 02/2023 & Date. 03.04.2023

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97(2) (d) (e)