Authority for Advance Ruling (AAR)

Sr. No. Name of the Applicant States/UT Brief of Order ­in ­Appeal (OIA) Order No. & Date Download Category
331 Inox India Pvt. Ltd. Gujarat

Whether supply of Cryo Container (Liquid Nitrogen Containers) is classifiable under HSN 7613 0019 or HSN 9617 0012 in the GST regime?

GUJ/GAAR/R/2018/10 Dt. 9.04.2018

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97(2) (a)
332 Inox India Pvt. Ltd. Gujarat

Whether supply of Cryo Container (Liquid Nitrogen Containers) is classifiable under HSN 7613 0019 or HSN 9617 0012 in the GST regime?

GUJ/GAAR/R/2018/10 Dt. 9.04.2018

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97(2) (a)
333 Alka Industries Gujarat

Whether the article manufactured by the applicant fall under Chapter Heading 7308, 7325 or 7326 of the HSN or any other heading ?

GUJ/GAAR/R/2018/9 Dt. 9.04.2018

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97(2) (a)
334 M/s Sonka Publication (India) Pvt. Ltd. Delhi

(a) Whether exercise books are classifiable under HSN 4820 or 4901 or 4903;

(b) Whether any person who is dealing exclusively in supply of goods that are wholly exempt from tax, is required to take registration under the GST Act?

05/DAAR/2018 dt 27.03.2018 97(2)(a) & (f)
335 Sri. N.C. Varghese, S/o. N.K.Chacko Keralam

"(1) Live rubber trees under HSN code 06 the rate of tax 0 but now insisting for payment of 18% GST which according to the auction there is no clarification issued the GST Authorities as on date in spite of letter dtd.19-12-2017 hence as per the W.A.No.245/2018of Hon'ble High Court for clarifying the GST rates.

(2) Both taxable rate of CGST and SGST for Standing Rubber Trees and Firewood."

CT/3270/18-C3 DATED 26/03/2018

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97(2) (a)
336 Roulunds Braking India (Pvt.) Ltd, Sonipat Haryana

Brake Pad and Auto Parts, whether to fall under ITC HSN 87083000 attracting 28% GST or ITC HSN 6813 attracting 18% GST?

Advance Ruling No.3, dated 26.03.2018

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97(2)(a)
337 M/s Maheshwari Stone Supplying Co., Tandur, Vikarabad Telangana

(i)  In which Chapter the commodity called “Polished/Processed limestone slabs” falls?

(ii)  Under which HSN Code the above commodity comes?

(iii) Can it be classified as “Mineral substances not elsewhere specified or included” which is mentioned under HSN Code 2530?]

(iv) Can it be classified under any of the HSN Codes 2515/2516/2521?

(v) Can it be retained under HSN Code 25 with inaugural phrase of “Goods not mentioned elsewhere” as mentioned at the start of column of 5%?

02/2018 dt. 25/03/2018

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97(2)(a)
338 Acrymold Maharashtra

1. If the word TROPHY is specifically mentioned under 83062920, so can we sell all trophies made of any material  under this HSN?

2. If different code is allocated to trophies assembled of different material, I would like to know if there is a combination of different materials and about 75% (value terms) is getting used  of any one Raw Material, under which  HSN should we make bill ?

GST-ARA-12/2017/B-15 Mumbai, dt. 23.03.2018

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97(2) (a)
339 Hafele India Pvt. Ltd. Maharashtra

Whether Caesar stone imported by the applicant can be classified under HSN Code 2506 or 6810?

GST-ARA-10/2017/B-14 Mumbai, dt. 20.03.2018

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97(2) (a)
340 M/s. Power Build Private Limited Gujarat

What is the HSN Code and GST Tax Rate of a product ‘Geared Motor’?

GUJ/GAAR/R/2017-18/2 dt. 13.12.2017

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97(2)(a)