Authority for Advance Ruling (AAR)

Sr. No. Name of the Applicant States/UT Brief of Order ­in ­Appeal (OIA) Order No. & Date Download Category
101 M/s Roayal Coach Builders Tamil Nadu

1.Whether the activity of Bus Body Building on the chassis supplied by the customer on job work basis is a supply of service or supply of goods?
2.If it is supply of Service, what is the applicable rate ofGST and its SAC code?

3.If it is supply of goods, what is the applicable rate of GST and its HSN?

TN/35/AAR/2022 DATED 30.11.2022

application-pdf(Format: pdf, Size: 3.18 मेगा बाइट)

97(2)(a)
102 M/s EMS Cocos Tamil Nadu

Whether the dried coconuts (shelled or peeled) used for human consumption shall be classified under Chapter 8, HSN 0801, on which rate of tax is 'NIL'.

TN/37/AAR/2022 DATED 30.11.2022

application-pdf(Format: pdf, Size: 2.93 मेगा बाइट)

97(2)(a)
103 M/s Madurai Famous Tamil Nadu

1. Whether the product manufactured as pasteurized milk and milk cream but named "Jigarthanda" can be classified as Jigarthanda under description of goods?
2. ls the goods taxable or exempted?

3. If exempted, HSN of the product and rate of tax onproduct

4. If taxable, HSN of the product and rate of tax on product

TN/38/AAR/2022 DATED 30.11.2022

application-pdf(Format: pdf, Size: 3.84 मेगा बाइट)

97(2)(a)
104 M/s Das & Sons Odisha

1.What will be the HSN code for the final product? (Raula Gundi)
2. What will be the applicable tax rate & cess rate of the said product

Odisha/AAR/22/23-03 Dated.22.11.2022

application-pdf(Format: pdf, Size: 627.53 किलोबाइट)

97 (2) (a) (e)
105 M/s. Innovative Nutrichem Pvt. Ltd., Karnataka

1. Whether the applicant is liable to pay GST under RCM for the services procured from the respective service providers being the manufacturers of exempted goods falling under HSN 23099020?

KAR ADRG 37/2022 Dated: 27-10-2022

application-pdf(Format: pdf, Size: 2.43 मेगा बाइट)

97(2)( e )
106 M/s. Shree Ambica Geotex Pvt. Ltd Gujarat

Geomembrane merits classification at HSN 5911, tariff item 59111000.

GUJ/GAAR/R/2022/46 Dated: 18.10.2022

application-pdf(Format: pdf, Size: 13.78 मेगा बाइट)

97(2) (a)
107 SINGHA BAHENI INDUSTRIES West Bengal

Rate of tax and HSN Code of Industrial safety belt and harness?

GUJ/GAAR/R/2022/46 Dated: 18.10.2022

application-pdf(Format: pdf, Size: 548.2 किलोबाइट)

97(2) (a)
108 M/s Amarnath Aggarwal Haryana

1.Whether the activities as mentioned above are covered under the GST Act?

2.If covered, inform HSN/SAC Code.

3.Rate of GST to be charged on these services?

HR/HAAR/08/2022-23 dated 14.10.2022

application-pdf(Format: pdf, Size: 9.15 मेगा बाइट)

97 (2) b,e,g
109 M/s BVN Traders Uttar Pradesh

"Question-1 Whether Duty Credit Scrips issued under RoSCTL scheme issued by Directorate General of Foreign Trade is Taxable or exempt under GST shedule I , Sl. No.-122A HSN code 4907?

Question-2 Notification No. 35/2017-Central Tax (Rate) dated 13th October 2017  is applicable to all duty  credit scrips or not?

UP ADRG-13/2022 dt. 14.10.2022

application-pdf(Format: pdf, Size: 9.03 मेगा बाइट)

97(2) b), (e)
110 M/s. Kirloskar Oil Engines Ltd. Gujarat

What is the 8 digit HSN and GST tax rate of HTP Kirloskar Power Sprayer (engine driven)?

GUJ/GAAR/R/2022/44 dated 28.09.2022

application-pdf(Format: pdf, Size: 4.02 मेगा बाइट)

97(2) (a)