Authority for Advance Ruling (AAR)

Sr. No. Name of the Applicant States/UT Brief of Order ­in ­Appeal (OIA) Order No. & Date Download Category
661 Tamilnadu Medical Council Tamil Nadu

Whether GST is applicable on Various fees collected by Tamil Nadu Medical Council a Government Authority

TN/18/AAR/2023 Dated 19.06.23

application-pdf(Size: 4.08 MB)

97(2)(e)
662 M/s Maavisa Fom Cup Private Limited Uttar Pradesh

To confirm exact HSN code out of the following (1) 39269079 (2) 62129090,  39262091

UP/ADRG/28/2023 dt. 19.06.2023

application-pdf(Size: 5.43 MB)

97(2) (a)
663 Karalpudur Common Effluent treatment plan Pvt Ltd. Tamil Nadu

1.Whether the classification of the supply of outputs as sale of Goods is correct

2.Whether the Classification of water sold as water including natural (or) artificial mineral water and aerated water not containing sugar (or) other sweetening matter not flavoured (other than drinking water packed in 20 litre) bottle under heading 2201 is correct?  

TN/19/AAR/2023 Dated 19.06.23

application-pdf(Size: 5.13 MB)

97(2)(a)
664 Mannaral Common Effluent plant Pvt Ltd Tamil Nadu

1.Whether the classification of the supply of output as sale of Goods is correct

2.Whether the Classification of water sold as water including natural (or) artificial mineral water and aerated water not containing sugar (or) other sweetening matter not flavoured( other then drinking water in 20 litre bottle) Under Heading 2201 is correct

TN/20/AAR/2023 Dated 19.06.23

application-pdf(Size: 4.97 MB)

97(2)(a)
665 Harshita Infra Engineering Pvt Ltd. Tamil Nadu

1. Whether rendering sub contract work of Solid waste management/ land reciamtion to Municipal corporation of Greater Mumbai Through the main contract is exempted from payment of GST in terms of serial Number 3 of notification no. 12/2017 dt. 28.06.2017

2. If answer to the above is yes whether that exemption is applicable to all sub contracts which applicant will undergo in future.

TN/16/AAR/2023 Dated 16.06.23

application-pdf(Size: 2.74 MB)

97(2)(b)
666 Access Healthcare Service Private Limited. Tamil Nadu

1.Whether tax paid on input service in respect of leasing/renting/hiring of motor vehicles to provide transportation facility to women employees, is eligible to be availed as input tax credit (ITC)?
2.If eligible, can ITC be availed for service received from the date of introduction of provision to section 17(5)(b)(iii) of CGST act, 2017 with effect from 1st February 2019.

TN/14/AAR/2023 Dated 15.06.23

application-pdf(Size: 4.52 MB)

97(2)(d)
667 Sri Naachimar Engineering Constructions Tamil Nadu

1.The GST rate @ 12% or 18% which rate of Tax applicable on composite supply of works contract to Tamil nadu Urban Habitat Development board, known formerly as Tamil Nadu slum clearance board works;
2.The GST rate @ 12 % or 18 % which rate of tax applicable on composite supply of works contract to Tirunelveli Smart City Limited under the control of Tirunelveli City Municipal.

3. Whether they are Government Authority or not?

TN/15/AAR/2023 Dated 15.06.23

application-pdf(Size: 6.24 MB)

97(2)(b) and 97(2)(e)
668 M/S Ruchi Enterprises Uttar Pradesh

Debark / Bark Eucalyptus Wood Waste, Debark / Bark Suabool Wood Waste, Debark/ Bark  Poplar Wood Waste (Length About 2 meter and its girth between 15 to 60 cm.) To be supplied to paper mills for pulping only.

UP_AAR_10 dated 14.06.2018

application-pdf(Size: 2.98 MB)

97(2)(a)
669 Devendrakumar Rambhai Patel Gujarat

What will be the classification of the goods ‘Kandi Ravo’.

GUJ/GAAR/R/2023/21 dt. 12.06.2023

application-pdf(Size: 3.52 MB)

(a)
670 Strata Geosystems India Pvt Ltd. Gujarat

Whether the proposed product “Geotextile-Stratex” would be classifiable under Tariff Item (TI) No. 60059000 or  under TI 59119032 of the Customs Tariff Act, 1975?

GUJ/GAAR/R/2023/22 dt. 12.06.2023

application-pdf(Size: 4.83 MB)

(a)