Authority for Advance Ruling (AAR)

Sr. No. Name of the Applicant States/UT Brief of Order ­in ­Appeal (OIA) Order No. & Date Download Category
2911 Raja Slates Pvt. Ltd. Gujarat

   Classification of any goods or services or both;(Slates)

GUJ/GAAR/R/2018/12 Dated 30.07.18

(Format: pdf, Size: 349.35 KB)

97(2)(a)
2912 Veeram Natural Products Tamil Nadu

Classification of Aluminum foil disposable container.

TN/04/AAR/2018 DATED 30.07.2018

(Format: pdf, Size: 837.9 KB)

97(2)(a)
2913 Kandla Port Trust Gujarat

Determination of the liability to pay tax on any goods or services or both; -Applicability of TDS provision under section 51 of CGST Act.

GUJ/GAAR/R/2018/32Dated 30.07.18

(Format: pdf, Size: 184.42 KB)

97(2)(e)
2914 Meera Metals Gujarat

Classification of any goods or services or both;(Chilly Cutter).

GUJ/GAAR/R/2018/13Dated 30.07.18

(Format: pdf, Size: 190.98 KB)

97(2)(a)
2915 Sapthagiri Hospitality Pvt. Ltd. Gujarat

Determination of the liability to pay tax on any goods or services or both.( Service provided to SEZ by Hotel).

GUJ/GAAR/R/2018/14 Dated 30.07.18

(Format: pdf, Size: 95.34 KB)

97(2)(e)
2916 Kandla Port Trust Gujarat

Determination of the liability to pay tax on any goods or services or both.-payment of GST on dispute claim of rent leasing land.

GUJ/GAAR/R/2018/30Dated 30.07.18

(Format: pdf, Size: 187.93 KB)

97(2)(e)
2917 Kandla Port Trust Gujarat

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

-Application of type tax to port activities.

GUJ/GAAR/R/2018/31Dated 30.07.18

(Format: pdf, Size: 187.61 KB)

97(2)(e)
2918 Mukand Limited Maharashtra

Whether the “Electric Overhead Traveling Grab Crane (EOT Grab Crane)" to be supplied by the applicant to the buyer for use in the waste-to-energy project is covered under Sl. No 234 of Schedule I of Notification 1/2017 dated 28.06.2018- IGST (Rate) as 'Renewable energy devices and parts for the manufacture of waste to energy plants/devices', attracting 5% levy.

NO.GST-ARA- 18/2018-19/B- 77 Mumbai dated 30.07.2018

(Format: pdf, Size: 3.57 MB)

97(2) (b)
2919 Opta Cabs Private Limited Karnataka

Whether the money paid by the customer to the driver of the cab for the services of the trip is liable to GST and whether the applicant company is liable to pay GST on this amount.

KAR ADRG 14 / 2018 dated 27.07.2018

(Format: pdf, Size: 237.13 KB)

97(2)(e)
2920 Columbia Asia Hospitals Private Limited Karnataka

Whether the activities performed by the employees at the corporate office in the course of or in relation to employment such as accounting, other administrative and IT system maintenance for the units located in the other states as well i.e. distinct persons as per Section 25(4) of the Central Goods and Services Tax Act, 2017 (CGST Act) shall be treated as supply as per Entry 2 of Schedule I of the CGST Act or it shall not be treated as supply of services as per Entry 1 of Schedule III of the CGST Act?

KAR ADRG 15 / 2018 dated 27.07.2018

(Format: pdf, Size: 287.13 KB)

97(2)(g)