Authority for Advance Ruling (AAR)

Sr. No. Name of the Applicant States/UT Brief of Order ­in ­Appeal (OIA) Order No. & Date Download Category
621 M/s Brawn Cosmetics Haryana

Application was rejected as applicant was not responding.

HR/HAAR/26/2022-23 dated 18.01.2023

(Size: 251.12 KB)

97 (2)
622 M/s Microtek Greenburg Haryana

Application was rejected as applicant was not responding.

R/HAAR/30/2022-23 dated 18.01.2023

(Size: 258.92 KB)

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623 M/s Unimet Profile Haryana

Application was rejected as applicant was not responding.

HR/HAAR/24/2022-23 dated 18.01.2023

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624 M/s Manvi Enterprises Haryana

No manual copy was submitted by applicant after given sufficient opportunities hence application was rejected .

HR/HAAR/23/2022-23 dated 18.01.2023

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625 M/s VPS Motors Haryana

Application was rejected as applicant was not responding.

R/HAAR/27/2022-23 dated 18.01.2023

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626 M/s L&K Manpower Haryana

Application was rejected as applicant was not responding

HR/HAAR/25/2022-23 dated 18.01.2023

(Size: 261.4 KB)

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627 M/s Wazir Home Solutions Haryana

Application was rejected as applicant was not responding

HR/HAAR/28/2022-23 dated 18.01.2023

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628 M/s Glensky Spirits Pvt. Ltd Rajasthan

Q-Whether the ITC of GST charged by the hired work contractors against construction of factory building including foundation of machinery, rooms for chiller, generators, transformers and erection of electric poles, lying of internal roads, factory building, internal drainage, storage tank, laboratories etc on the construction services with or without material is available to them or not ?
RULING-(Under Section 98 of the Central Goods and Services Tax Act, 2017 and the Rajasthan Goods and Services Tax Act, 2017)
The subject application for advance ruling made by the applicant is not maintainable and hereby rejected under the provisions of the GST Act, 2017.

RAJ/AAR/2022-23/23 Dt. 17.01.2023

(Size: 4.72 MB)

97(2)(d)
629 M/s Om Prakash Agarwal Rajasthan

Q1  Applicability of Notification No. 11/2017 – Central Tax Rate dt. 28th June, 2017 amended with Notification No. 24/2017 – Central Tax (Rate) dt. 21.09.2017 and further amended vide notification no. 31/2017 – Central Tax (Rate) dt. 13.10.2017, and furthermore amended vide notification no. 15/2021 – Central Tax (Rate) dt. 18.11.2022.?
Ruling-Notification No. 11/2017 – Central Tax Rate dt. 28th June, 2017 amended with Notification No. 24/2017 – Central Tax (Rate) dt. 21.09.2017 and further amended vide notification no. 31/2017 – Central Tax (Rate) dt. 13.10.2017, and furthermore amended vide notification no. 15/2021 – Central Tax (Rate) dt. 18.11.2022, has been further amended vide Notification No. 03/2022- Central Tax (Rate), Dated: 13th July, 2022. The services provided by applicant to RIICO, after 13.07.2022 onward until rate not changed  will attract a rate of 18% GST.

RAJ/AAR/2022-23/21 Dt. 17.01.2023

(Size: 7.61 MB)

97(2)(b)
630 M/s Bhori Lal Mohan Lal Rajasthan

i) whether applicant’s tender of work contract under Chief Minister Jan Awas Yojna, is subjected to 9 % CGST and SGST each post 01.01.2022?

RULING- The services provided by applicant to RHB after 13.07.2022 onward until rate not changed it will attract a rate of 18% GST.

RAJ/AAR/2022-23/22 Dt. 17.01.2023

(Size: 5.02 MB)

97(2)(a)b