Authority for Advance Ruling (AAR)

Sr. No. Name of the Applicant States/UT Brief of Order ­in ­Appeal (OIA) Order No. & Date Download Category
121 M/s. Kirloskar Oil Engines Ltd. Gujarat

What is the 8 digit HSN and GST tax rate of HTP Kirloskar Power Sprayer (engine driven)?

GUJ/GAAR/R/2022/44 dated 28.09.2022

(Format: pdf, Size: 4.02 MB)

97(2) (a)
122 M/s V.M. Technocoatings Uttar Pradesh

Whether HSN applicable to eco-friendly expandable paper wrap (honeycomb paper for wrapping) is 48239013 or 48084090?

UP ADRG-11/2022 dated 30.08.2022

(Format: pdf, Size: 5.75 MB)

97(2)(a)
123 M/s. Doms Industries Pvt. Ltd Gujarat

1.Whether the supply of Pencils Sharpener along with Pencils being the Principal supply will be considered as the “Composite Supply” or “Mixed Supply”.
2.What will be the HSN code to be used by us in above case.
3.Whether supply of Sharpener along with the kit having a nominal value will have an impact on rate of tax. If yes, what will be rate of tax and HSN code to be used by us.

GUJ/GAAR/R/2022/52

(Format: pdf, Size: 16 MB)

97(2)(b)
124 M/s Ess Ess Kay Engineering Company private Limited Punjab

Whether roof mounted Air-Conditioning unit especially for use in railway coaches (manufactured as per railway design) classified under HSN 84151090-IGST @ 28% or under HSN 860799-IGST @ 18% as parts of Railway Coaches/Locomotives?

AAR/GST/PB/16 dated 16.08.2022

(Format: pdf, Size: 2.78 MB)

97(2)(a)
125 M/s. Hyderabad Security Offset Printers Private Limited Telangana

What is the rate of tax including HSN code for printing of leaflets?

TSAAR Order No. 45/2022 Dated 15.07.2022

(Format: pdf, Size: 372.54 KB)

97(2)(a)
126 M/s. Incnut Lifestyle Retail Private Limited Telangana

Whether the products manufactured by him under the licences issued by AYUSH department of Government of Telangana and sold as Ayurvedic products fall under HSN No. 30.04 or under HSN 3304 of the GST Tariff?

TSAAR Order No. 46/2022 Dated 15.07.2022

(Format: pdf, Size: 621.06 KB)

97(2)(a)
127 M/s ROHIT SINGH KHARWAR West Bengal

Whether a three-wheeled electrically operated vehicle, commonly known as e-rickshaw, when sold without battery is classifiable as an “electrically operated motor vehicle‟ under HSN 8703.

04/WBAAR /2022-23 Dated 30.06.2022

(Format: pdf, Size: 727.11 KB)

97(2)(a)
128 M/s AMWA MOTO LLP West Bengal

Whether a three-wheeled electrically operated vehicle, commonly known as e-rickshaw, when sold without battery is classifiable as an “electrically operated motor vehicle‟ under HSN 8703

05/WBAAR /2022-23 Dated 30.06.2022

(Format: pdf, Size: 725.8 KB)

97(2)(a)
129 M/s Altracrete Build Mat Pvt Ltd Maharashtra

1) For the HSN code related to 1. Tiles adhesive 2. Block Joint Morter 3. Wall Putty & 4. Tile grout

GST-ARA-39/2022-23/B-87 Mumbai Dated 21.06.2022

(Format: pdf, Size: 299.83 KB)

97(2)(a)
130 M/s Amnex Infotechnologies Pvt. Ltd. Gujarat

1.What is the rate of GST applicable on Applicant for provision of services provided to Shahjahanpur Nagar Nigam (Local Authority)?

2.Which is the correct HSN / SAC code?

GUJ/GAAR/R/2022/33 dated 01.06.2022

(Format: pdf, Size: 238.91 KB)

97(2)(a) 7 (e)