Authority for Advance Ruling (AAR)

Sr. No. Name of the Applicant States/UT Brief of Order ­in ­Appeal (OIA) Order No. & Date Download Category
2841 "Jabalpur Entertainment Complexes Pvt. Ltd. Khasara No. 36/4 Lower Ground Floor, Narmada Road, Jabalpur Madhya Pradesh, 482008" Madhya Pradesh

1.Multiplex, Mall, Food Court, SAM Retail,
2.Rate of tax on Snack bar & Food Court Eligibalty, ITC

12/2018 Date 27.08.2018

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97(2)(b)
2842 "Madhya Pradesh Paschim Kshetra Vidyut Vitran co.Ltd. O/o ChiF Financial Officer,Mppkvvcl,GPH Compound, Pologround,Indore (M.P.) 452003" Madhya Pradesh

1.Power distribution.
2.Whether clause (vi)(a) of Sr.No. 3 of table of Notification No 11/2017-Central Tax(Rate) dated the 28th June, 2017 is applicable on the works contract undertaken by it. And determination of liability to pay Tax.

11/2018 Date 27.08.2018

application-pdf(Format: pdf, Size: 5.48 MB)

97(2) (b)
2843 M/S PDCOR Limited, Jaipur(Raj) Rajasthan

Classification of any goods or services or both; Applicability of a notification issued under the provisions of the Act ;

determination of the liability to pay tax on any goods or services or both;

Whether service provided by the applicant is correctly classified under SAC Code 9983. Whether JDA falls under the definition of Local Authority or Governmental Authority or Government Entity.  Whether the services being provided by M/s PDCOR Ltd. in the said case are exempted from GST under the serial number 3 of CGST Notification No. 12/2017 Central Tax (Rate) dated 28th June 2017.

RAJ/AAR/2018-19/13 Dated 25.08.2018

application-pdf(Format: pdf, Size: 2.83 MB)

97(2)(a) (b) & (e)
2844 M/S Chambal Fertilizers And Chemicals Limited, Kota(Raj) Rajasthan

Determination of the liability to pay tax on any goods or services or both;

The applicant seeks advance ruling over the applicability of Ocean freight Charges and System of double taxation with respect to import of raw materials of fertilizers.

RAJ/AAR/2018-19/14 Dated 25.08.2018

application-pdf(Format: pdf, Size: 3.38 MB)

97(2) (e)
2845 Tata projects Ltd. Bihar

Whether services covered under Sl. No.3(v)(a) of notification No.20/2017-CT(R) Dated 22.08.2017 and What is The Rate of GST Applicable for the Project?

AR(B)-01/2018-19, Dated 24.08.2018

application-pdf(Format: pdf, Size: 535.67 KB)

97(2)(b) & (e)
2846 Drs Marine Services Private Limited Maharashtra

“Whether GST is applicable on Reimbursement of salary on behalf of foreign entity.”

GST-ARA- 34/2018-19/B- 99 Mumbai dated 24.08.2018

application-pdf(Format: pdf, Size: 1.64 MB)

97 (2) (e)
2847 Omnisoft Technologies Pvt. Ltd. Gujarat

Determination of the liability to pay tax on any goods or services or both.

GUJ/GAAR/R/2018/15Dated 23.08.18

application-pdf(Format: pdf, Size: 179.57 KB)

97(2)(e)
2848 Edutest Solutions Pvt. Ltd. Gujarat

Classification of goods and / or services or both; (printing of question papers).

GUJ/GAAR/R/2018/16Dated 23.08.18

application-pdf(Format: pdf, Size: 330.33 KB)

97(2)(a)
2849 Coffee Day Global Limited Karnataka

Whether the applicant is entitled to pay GST @ 18% (CGST-9% and SGST-9%) and claim input tax credit?

21/2018, dt. 21.08.2018

application-pdf(Format: pdf, Size: 339.31 KB)

97(2)(a) (d)& (e)
2850 ICAPidilite Private Limited Maharashtra

1. What does the phrase "Put-up in sets" & "Presented together" as used in Section note 1 of Section VII, note 3 of Section VI and General note to Ch. 32 means, Does it meant, physically together and supplied as one commodity at one price consisting of 2 or more ingredients of desired proportion such that if mixed together for obtaining the desired product. OR Invoiced together though separately packed and supplied as different commodities at different prices but in desired proportion as intended to be mixed together for obtaining the desired product. 

GST-ARA- 42/2018-19/B- 96 Mumbai dated 20.08.2018

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97 (2) (a)