Authority for Advance Ruling (AAR)

Sr. No. Name of the Applicant States/UT Brief of Order ­in ­Appeal (OIA) Order No. & Date Download Category
641 M/s. Prajapati Keval Dineshbhai Gujarat

1.Rate and Classification of Salted and flavored Potato Chips.
2.Rate and Classification of Potato Sev (Aloo Sev)
3.Rate and Classification of Potato Chivda
4.Rate and Classification of Potato Sing Bhujiya
5.Rate and Classification of Sev Mamara (Roasted Puffed Rice mixed with Nylon Sev)
6.Rate and Classification of Chana Daal (Fried Split Bengal Gram)
7.Rate and Classification of Gathiya
8.Rate and Classification of Khatta Mitha Chevda Mixture
9.Rate and Classification of Potato starch

GUJ/GAAR/R/2022/54

(Size: 18.7 MB)

97(2)((a)
642 M/s Johar Autombiles Haryana

Applicant has withdrawn the application.

HR/HAAR/15/2022-23 dated 16.12.2022

(Size: 717.02 KB)

97 (2) ,a,b
643 M/s Virtulive technologies pvt.ltd. Karnataka

Classification of the product "Walltop Computer"
a. Intel 10th / 11th Generation i5/i7 processor with 16GB memory (expandable to 64GB)
b. Internal storage of 1TB SSD (Expandable to 2TB) Storage
c. WIFI / Bluetooth / USB and HDMI user interfaces
d. 4G / 5G compatible LTE Module that enhances its connectivity to the mobile networks.
e. Optimized in-house developed system integration processor controller, a proprietary design.
f. Built-in array microphone and wireless microphone modules for user interaction.
g. Integrated high intensity (1200 lumens) LED optical Projection system with a life of 30000 hours acting as a display.
h. The projected interactive display size is 120-inch diagonal - the biggest for any computer.
i. Enables any wall surface as an interactive environment for collaborative meetings in conjunction with above.
j. Allows to connect with blue tooth keyborad and IR pen to provide input by the users.

KAR ADRG 48/2022 dated 12-12-2022

(Size: 4.43 MB)

97(2) (a)
644 M/s Sri Amareshwar Traders Karnataka

Considering the expression 'any amount that the supplier is liable to pay' in section 15(2)(b), can the service provider to be held liable for free of cost diesel, which is explicit contractual liability of the recipient of supply and therefore, free diesel is not includable in the value of service provided by the applicant.

KAR ADRG 51/2022 dated 12-12-2022

(Size: 1.01 MB)

98(4)
645 M/s Preethi Granite Exports Karnataka

a. Whether KUIFDC, which is an intermediary agency between ULBs/Town Municipal Councils functioning as Programme Management Unit (PMU) through the divisional offices, implementing agencies of the Local Government Bodies and State Line Departments in the efficient monitoring of sub-programmes, is eligible for claiming exemption from  GST under the conditions of exemption as per Notification No. 12/2017 as pure services, for the period of our services provided to them i.e. July 2017 to June 2019.

b. The services provided by STEM (the applicant), our office, as Supervision and Programme Management Consultants for NKUSIP programme of KUIFDC from July 2017 to June 2019 by the virtue of PMC works undertaken by our office (viz: Supervision and monitoring of Water supply to households, underground drainage network, water treatment plants, sewage treatement plants with respect to quality control procedures and quality control of the works done by the contractor, assisting in resolving specific technical and other implementation related issues at the field level, investigate particular construction problems or delays that have been reported from the site and recommended actions to be taken to resolve the problems or overcome the delays.  Also, analyse and allocate / apportion delays attributable to implementing agency, contractor etc and suggest remedial as well as penal action, assist in interpreting and applying the various legal provisions of the contract documents, and in amicably resolving disputes, detailed contract managment and web based progress monitoring, resource mobilization for each contract monitoring and reporting physical and financial monitoring and reporting the same to KUIFDC) comes under pure services as specified under GST Act and if the same is exempted from applicability of GST for supplying our services to KUIFDC.

KAR ADRG 49/2022 dated 12-12-2022

(Size: 4.33 MB)

98(2)
646 M/s Shriram Pistons & Rings Ltd. Uttar Pradesh

Whether the Applicant is entitled to avail Input Tax Credit of the GST paid on various services/ expenses incurred towards discharging its CSR obligation, can be considered as being in course or furtherance of business in terms of Section 16(1) of the CGST Act, 2017 r/w UPGST Act, 2017?

UP ADRG-18/2022 dt. 09.12.2022

(Size: 9.68 MB)

97(2) (d)
647 M/s. Call Me Services Chhattisgarh

Whether the services provided by them in relation to maintenance of various colonies developed by Chhattisgarh Housing Board (CGHB) and not handed over to the local authority by CGHB are exempt under SI. No. 3 of the Exemption Notification GST Notification No. 12/2017-Central Tax (Rate) dated 28/06/2017 as amended from time to time.

STC/AAR/09/2022 dated 09.12.2022

(Size: 3.88 MB)

97(2)(b)
648 M/s. Shree Constructions. Telangana

The rate applicable for the works contract service provided to the Telangana State Industrial Infrastructure Corporation Limited (TSIICL) which is wholly owned by the Government of Telangana State by way of construction of building on their land. Whether it is 12% as the for Telangana State Industrial Infrastructure Corporation Limited (TSIICL) is wholly owned by the Government of Telangana or 18% as the for Telangana State Industrial Infrastructure Corporation Limited is a business entity and collecting rent for letting our Godown/Building from its customers.

TSAAR Order No. 56/2022 Date. 08.12.2022

(Size: 512.11 KB)

97(2) (a)
649 M/s. Shree Constructions. Telangana

The rate applicable for the works contract service provided to the Telangana State Tourism Development Corporation Limited by way of construction of building on their land. Whether it is 12% as the Telangana State Tourism Development Corporation Limited is wholly owned by the Government of Telangana or 18% as the Telangana State Tourism Development Corporation Limited is a business entity and collecting fee from its customers.

TSAAR Order No. 57/2022 Date. 08.12.2022

(Size: 513.02 KB)

97(2)(e)
650 M/s National Highways Authority Of India Uttar Pradesh

"Question1. Whether the work done by the applicant (NHAI) in shifting the transmission lines for the widening of road under the supervision of MVVNL comes under the definition of supply as per section 15(2)(b) of C.G.S.T. Act, 2017?

Question2. Whether GST is to be paid to MVVNL on the full amount of work done for shifting the transmission lines by NHAI?

Question3. Without prejudice to the submissions made hereinabove and hereinafter, if the NHAI pays GST on the entire value of work done to its contractors and also to MVVNL, then how will this payment of same amount of GST on the same transaction to two separate entities, not constitute double taxation?       

UP ADRG-17/2022 dt. 08.12.2022

(Size: 7.77 MB)

97(2) (c) & (e), (g)