Authority for Advance Ruling (AAR)

Sr. No. Name of the Applicant States/UT Brief of Order ­in ­Appeal (OIA) Order No. & Date Download Category
931 M/s. Precision Camshafts Limited Maharashtra

Whether the activity of design and development of patterns used for manufacturing of camshafts, for a customer is a composite supply, the principal supply being supply of services?

GST-ARA- 22 /2020-21/B-36 Mumbai dated 29.03.2022

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97 (2) (a) &(e)
932 Provat Kumar Kundu West Bengal

Whether the applicant, being an agent to supply Superior Kerosene Oil, can be regarded as fair price shop and whether the applicant is providing services to State Government and whether output tax is chargeable on the total consideration received by the applicant or on the basic price of kerosene.

24/WBAAR/2021-22 dated 29.03.2022

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933 SNG ENVIROSOLUTIONS PRIVATE LIMITED West Bengal

Whether services for collection and disposal of bio-medical waste from various clinical establishments provided by the applicant shall be exempted vide serial number 3 of Notification No. 12/2017 -Central Tax (Rate) dated 28.06.2017 and whether the services provided by the sub-contractor of the applicant shall get covered under the said entry or under entry number 75 of the said notification.

21/WBAAR/2021-22 dated 29.03.2022

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934 Vinit Gloves Manufacturing Private limited West Bengal

Rejection of the application for advance ruling.

25/WBAAR/2021-22 dated 29.03.2022

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935 Aakash Food Products Private Limited West Bengal

What will be the value of supply and rate of tax in respect services provided by the applicant to Food & Supplies Department, Govt. of West Bengal by way of milling of wheat into fortified atta for distribution of such fortified atta under Public Distribution System.

22/WBAAR/2021-22 dated 29.03.2022

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936 M/s. Rajasekhar Reddy Tummuru Telangana

Whether the person registered in the State of Telangana who is in possession of an immovable property in the State of Maharashtra is required to be registered in the State of Maharashtra for provision of service related to Renting of Immovable property?

TSAAR Order No. 19/2022 Dated 29.03.2022

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97(2) (f)
937 M/s. Hyderabad Metropolitan Water Supply And Sewerage Board Telangana

1. HMWS&SB being local authority, is payment of Equated Yearly Installment (which includes Principal and Interest) under Annuities Model is liable for payment of GST or Not? If Yes Classification of service and applicable rate of GST payable?

2. Applicability of Entry No. 3 of the Notification Number 12/2017 - Central Tax (Rate), dt: 28th June, 2017 for payment of interest included in Equated Yearly Installments under Annuities Model, being payment of interest is a Pure Service?

TSAAR Order No. 18/2022 Dated 29.03.2022

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97(2) (b) & (e)
938 M/s. Growthmode Consulting Limited Telangana

1. GST applicability on HR supply service received by M/s PimpriChinchwadSmart City.

2. With reference to the above subject, advance ruling is sought on GST exemption for the HR supply service provided to M/s PimpriChinchwadSmart City.

TSAAR Order No. 15/2022 Dated 29.03.2022

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97(2)(e)
939 M/s. PoliVasudeva Reddy Telangana

1. Whether GST is applicable on purchase of a plot for residential purpose?

2. If applicable, under what provisions of GST Act and Rules, 2017 liable to tax?

3. GST is not applicable on sale/purchase of plots, when it is immovable property?

4. It is settled law that no tax shall be levied or collected except by authority of law as per Article 265 of the Constitution of India

TSAAR Order No. 16/2022 Dated 29.03.2022

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97(2) (e)
940 M/s. Agro Tech Foods Limited. Telangana

What would be the correct HSN classification and consequently rate of GST applicable on 'Ready to Eat' popcorn sold in retail packages?

TSAAR Order No. 17/2022 Dated 29.03.2022

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97(2)(b) & (e)