Authority for Advance Ruling (AAR)

Sr. No. Name of the Applicant States/UT Brief of Order ­in ­Appeal (OIA) Order No. & Date Download Category
191 M/s Riseom Solution Private Limited Madhya Pradesh

What would be the GST rate on "Class Monitor Home Learning Kit", will it be covered under HSN code 4903 “Children's picture. drawing or colouring books" the GST rate on under which is NIL IGST/CGST/SGST?

MP/AAR/07/2021 Dated 15.07.2021

(Format: pdf, Size: 2.43 MB)

97(2) (e)
192 Arco Electro Technologies Pvt. Ltd. Maharashtra

Railway parts such as Brush Holder Assembly and parts, Lead Wires for locomotives and Insulating Rods Locomotives manufactured as per the specification and drawings of Indian Railways.
These should be classified under HSN Heading 8503, 8544 and 8547 @18% or under HSN Heading 8607 @ 12%?

GST-ARA- 61/2020-21/B- 31 ,Mumbai, dated 13.07.2021

(Format: pdf, Size: 2.15 MB)

97(2)(a) & (b)
193 Adarsh Plant Protected Ltd. Gujarat

Seed dressing, coating and treating drum” machine is classified at HSN 84368090 tariff item and liable to GST at 12% [6% CGST+6% SGST].

GUJ/GAAR/R/25/2021 dated 09.07.2021

(Format: pdf, Size: 121.96 KB)

97(2)(a)(b) & (e)
194 Airbus Group India Private Limited Karnataka

"Whether the activities carried out in India by the Applicant would constitute a supply of "Other support services" falling under HSN code 9985 or as "Intermediary service" classifiable under HSN code 9961/9962 or any other classification of services as specified under various Tariff entries of rate notification issued under Goods and Services Tax Las?

KAR/ADRG/31/2021 dated 01-07-2021

(Format: pdf, Size: 13.15 MB)

97(2)(a)&(e)
195 M/s. Tripcon Engineering Pvt Ltd Gujarat

Sprocket is classified under HSN 848390 tariff subheading

GUJ/GAAR/R/17/2021 dated 30.06.2021

(Format: pdf, Size: 134.71 KB)

97(2) (a) (e) & (g)
196 M/s. Vadilal Industries Ltd Gujarat

1.‘Paratha’ merits classification at HSN 21069099.
2.‘Paratha’ are covered at
i.Entry No.453 of Schedule-III of Notification No.01/2017-Central Tax(Rate) dated 28-6-17 for the period from 1-7-17 to 14-11-17 and liable to GST at the rate of 18%(9% SGST + 9% CGST) and
ii Entry No.23 of Schedule-III of Notification No.01/2017-Central Tax(Rate) dated 28-6-17(as amended by Notification No.41/2017-Central Tax(Rate) dated 14-11-17) with effect from 15-11-17 and liable to GST at the rate of 18%(9% SGST + 9% CGST).

GUJ/GAAR/R/20/2021 dated 30.06.2021

(Format: pdf, Size: 191.84 KB)

97(2)(a) & (b)
197 M/s. Naresh Shankar Billa Maharashtra

1. Classification of Beverage Whitener (HSN – 21069099 or HSN – 04021090)

2. Tax rate applicable to Beverage Whitener

GST-ARA- 111/2019-20/B- 17 ,Mumbai, dated 22.06.2021

(Format: pdf, Size: 380.3 KB)

97(2) (a) & (d)
198 M/s. Schreiber Dynamix Dairies Private Limited Maharashtra

1. Whether such manufacture and supply of Flavoured Milk in Tetrapack are  classifiable under Chapter 4 more specifically under HSN 0402 99 90 taxable at 5 %  as per as per Serial No.8 of Notification No.1/2017 - C T (rate) dated 28.06.2017 as  amended read with the parallel notification in State GST or under 2202 99 30

2. Also as to whether “the job charges” would also attract 5 % under SAC Code  998815, for the job work activity of conversion of raw material (raw milk with or  without tetrapack material supplied by Principal for such conversion and by  using  applicant utilities and consumables) in to flavoured milk (put in Tetra pack  (at  times used by applicant), falling under SAC Code 998815, as per Serial No.26 (i) (f)  of Notification No.11/2017 CT (rate) dated 28.06.2017 as amended read with the  parallel notification issued in State GST.

GST-ARA- 121/2019-20/B- 24 ,Mumbai, dated 22.06.2021

(Format: pdf, Size: 495.41 KB)

97(2)(a)(b) & (e)
199 Saddles International Automotive & Aviation Interiors Private Limited Andhra Pradesh

Whether the product namely ‘Car Seat Covers’ merits classification under HSN 9401? If not, what is the correct classification applicable to ‘Car Seat Covers’?
Is Sl.No.435A of Schedule IV of the Notification No 1/2017-Central Tax (Rate) dt: 28.06.2017 applicable to ‘Car Seat Covers’? If not, what is the applicable entry under the said Notification?

AAR No. 15 /AP/GST/2021 dated: 21.06.2021

(Format: pdf, Size: 4.05 MB)

97(2) b
200 Krishna Bhavan Foods & Sweets Tamil Nadu

Clarification on the GST rate on their products and the HSN code

TN/24/AAR/2021 dated 18.06.2021

(Format: pdf, Size: 2.76 MB)

97(2)(a)