Authority for Advance Ruling (AAR)

Sr. No. Name of the Applicant States/UT Brief of Order ­in ­Appeal (OIA) Order No. & Date Download Category
201 Shri K Pazhanan, M/s S.D Chips Keralam

Whether jackfruit chips, banana chips sold without brand name are classified as NAMKEENS and are covered by HSN Code 2106. 90.99 and are taxable under Entry 101A of Schedule 1 of Central Tax (rate) Notification No. 1/2017.  Whether the commodities Sharkarai varatty and Halwa sold without brandname is classified as SWEET MEATS and covered by HSN code 2106.90.99 and taxable under Entry 101A of Schedule of Central Tax(Rate) notification 1/2017.whether roasted/ salted nuts ,seeds potato and tapioca can be classified as NAMKEENS and when sold without brand name can they be classsified under HSN 2106.90.99 and taxed under Entry 101A of Schedule 1 of Central Tax (Rate) Notification No.1 of 2017

KER/112/2021 dated 26.05.2021

(Format: pdf, Size: 128.97 KB)

97(2)(b)
202 Shri Abdul Aziz ,M/s Glow Worm Chips Keralam

Whether banana chips sold without brand name are classified as NAMKEENS and are covered by HSN Code 2106. 90.99 and are taxable under Entry 101A of Schedule 1 of Central Tax (rate) Notification No. 1/2017.  Whether the commodities Sharkarai varatty and Halwa sold without brand name is classified as SWEET MEATS and covered by HSN code 2106.90.99 and taxable under Entry 101A of Schedule of Central Tax(Rate) notification 1/2017.whether roasted/ salted nuts ,seeds potato and tapioca can be classified as NAMKEENS and when sold without brand name can they be classified under HSN 2106.90.99 and taxed under Entry 101A of Schedule 1 of Central Tax (Rate) Notification No.1 of 2017

KER/113/2021 dated 26.05.2021

(Format: pdf, Size: 135.84 KB)

97(2)(b)
203 Shri N.M Thulaseedharan, M/s N.V Chips Keralam

Whether banana chips sold without brand name are classified as NAMKEENS and are covered by HSN Code 2106. 90.99 and are taxable under Entry 101A of Schedule 1 of Central Tax (rate) Notification No. 1/2017.  Whether the commodities Sharkarai varatty and Halwa sold without brandname is classified as SWEET MEATS and covered by HSN code 2106.90.99 and taxable under Entry 101A of Schedule of Central Tax(Rate) notification 1/2017.whether roasted/ salted nuts ,seeds potato and tapioca can be classified as NAMKEENS and when sold without brand name can they be classsified under HSN 2106.90.99 and taxed under Entry 101A of Schedule 1 of Central Tax (Rate) Notification No.1 of 2017

KER/114/2021 dated 26.05.2021

(Format: pdf, Size: 126.43 KB)

97(2)(b)
204 Mohanan,M/s Aswani Chips and Baker Keralam

Whether banana chips sold without brand name are classified as NAMKEENS and are covered by HSN Code 2106. 90.99 and are taxable under Entry 101A of Schedule 1 of Central Tax (rate) Notification No. 1/2017.  Whether the commodities Sharkarai varatty and Halwa sold without brandname is classified as SWEET MEATS and covered by HSN code 2106.90.99 and taxable under Entry 101A of Schedule of Central Tax(Rate) notification 1/2017.whether roasted/ salted nuts ,seeds potato and tapioca can be classified as NAMKEENS and when sold without brand name can they be classsified under HSN 2106.90.99 and taxed under Entry 101A of Schedule 1 of Central Tax (Rate) Notification No.1 of 2017

KER/115/2021 dated 26.05.2021

(Format: pdf, Size: 139.73 KB)

97(2)(b)
205 K. Swaminathan, M/s Banana Chips & Halwa merchant Keralam

Whether jackfruit chips, banana chips sold without brand name are classified as NAMKEENS and are covered by HSN Code 2106. 90.99 and are taxable under Entry 101A of Schedule of Central Tax (rate) Notification 1/2017. Whether the commodities Sharkarai varatty and Halwa sold without brandname is classified as SWEET MEATS and covered by HSN code 2106.90.99 and taxable under Entry 101A of Schedule of Central Tax(Rate) notification 1/2017.whether roasted/ salted nuts ,seeds potato and tapioca can be classified as NAMKEENS and when sold without brand name can they be classified under HSN 2106.90.99 and taxed under Entry 101A of Schedule 1 of Central Tax (Rate) Notification No.1 of 2017

KER/105/2021 dated 25.05.2021

(Format: pdf, Size: 131.51 KB)

97(2)(b)
206 Shree Parshwanath Coconuts Tamil Nadu

What is the rate of tax for HSN entries that is DRY COCONUT (EDIBLE) HSN 08011920 and COPRA (DRY COCONUT FOR MILLING), HSN 12O3 respectively?

TN/12/ARA/2021 dated 22.04.2021

(Format: pdf, Size: 456.5 KB)

97(2)(a)
207 SKF Boilers and Driers (P) Ltd. Karnataka

1.  Whether parboiling and rier plant is part of rice milling machinery as specified in the Notification dated 28-06-2017 under HSN 8437 issued under the CGST Act, 2017 taxable at 5% (2.5% CGST + 2.5% SGST)?
2. If the above mentioned plant/machinery is not classified under HSN 8437, whether the same is to be taxed under HSN 8419 at the rate of 18% in the Notification dated 28.06.2017 (9% CGST + 9% SGST)?a

KAR ADRG 21/2021 dated 06.04.2021

(Format: pdf, Size: 8.76 MB)

97(2)(a) &(b)
208 Karnataka State Warehousing Corporation Karnataka

Whether 'supervisory charges' under clause 28(b) of the Office order on charges of KSWC charged to Food Corporation of India (FCI) by the Corporation towards supervision of loading, transportation and unloading of agricultural produce like Rice, wheat etc., at the rate of 8% on the amount billed by 'Handling and Transportation' Contractors is chargeable to tax under the CGST/KSGST Acts, 2017, If yes, at what is the applicable rate of tax and the HSN/SAC Code applicable thereto?

KAR ADRG 14/2021 dated 24.03.2021

(Format: pdf, Size: 5.9 MB)

97(2)(e)
209 M/s PRAG POLYMERS Uttar Pradesh

Q-1 Classification of Coach Work like Switch Board Cabinet For Railways Coaches and Locomotives?

Ans- “Switch Board Cabinet” merits Classification under HSN 8537.

UP_AAR_75 dated 19.03.2021

(Format: pdf, Size: 3.55 MB)

97(2)(a)
210 Sarangapani Jayakumar,S Jayakumar Hair Merchant. Karnataka

1. Whether the above said Rs.10 which is collected as re-imbursement of cost of blade, soap etc.,-collected for removing Mudi of the Devoees in a public place of worship is subject to GST?
2. If it is subjected GST then is it supply of Goods or Supply of Service?
3. If it is a supply of Goods what is the rate of Tax? If it is supply of Service what is the rate of Tax (With HSN).

KAR/ADRG/9/2021 dated 26-02-2021

(Format: pdf, Size: 1.98 MB)

97 (2) (a)(e)(g)