Authority for Advance Ruling (AAR)

Sr. No. Name of the Applicant States/UT Brief of Order ­in ­Appeal (OIA) Order No. & Date Download Category
1291 M/s. Mother India Natural Stones Andhra Pradesh

Whether the Product can be classified under HSN code 25140000 or 68030000?

AAR No.19 /AP/GST/2021dated:15.07.2021

(Size: 770.6 किलोबाइट)

97(2) (a)
1292 M/s. Satish Dhawan Space Centre, Shar Andhra Pradesh

1. Whether SAC classification of the health services provided by M/s AHEL under 9983 & 9985 is correct?
2. Whether the cited IGST Exemption Notification is applicable for all or for certain items of contractual services rendered by M/s AHEL as per the MoU?
3. If applicable, whether refund of IGST paid so far by SDSC, SHAR can be claimed from M/s AHEL with retrospective effect from July 2017?
4. If refund claim cannot be made with M/s AHEL, what is the relief available to SDSC SHAR for the ineligible financial expenditure incurred towards IGST so far?
5. Whether GST is applicable on diesel bills paid on reimbursement basis for running ambulance/power generator by M/s AHEL at SDMH, Sullurpeta?

AAR No.18 /AP/GST/2021 dated:14.07.2021

(Size: 2.46 मेगा बाइट)

97(2) (b)
1293 M/s. Sri Manjunatha Fruit Canning Industries Andhra Pradesh

i) Can the Mango Pulp be treated as fresh fruit and exemption be claimed? If not whether the mango pulp falls under the heading 20079910 or 0804?
ii) What is the rate of tax payable on outward supplies of Mango fruit pulp under the GST Act?

AAR No.17 /AP/GST/2021 dated:14.07.2021

(Size: 3.53 मेगा बाइट)

97(2) (a)
1294 Maharashtra State Dental Council Maharashtra

1.  Whether online tendering to be considered as Supply of Goods or Supply of Service?
2.  Whether offline tendering to be considered as Supply of Goods or Supply of Services.
3.  Under which tariff head the Online Tendering should get taxed.
4.  Under which tariff head the Offline Tendering should get taxed.
5.  If tendering is service then whether it will be considered as administrative services or specific Service.
6.  Whether the activities conducted by the Maharashtra State Dental Council are the "Registration Activities and their related  activities laid down in the Act" exempted under the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 as amended and consequently, the receipt of the Registering Fees paid under Rule 73 of the Bombay Dentists Rules, 1951 by the Prospective Dental Practitioners to the Council is exempted from the levy of Goods and Services tax.

GST-ARA- 125/2019-20/B-30 ,Mumbai, dated 13.07.2021

(Size: 1.85 मेगा बाइट)

97(2)(a)(b) & (g)
1295 Senor General Manager Ordnance Factory Maharashtra

1. Is audit by a Chartered Accountant or Cost Accountant under section 35(5) of the CGST Act, 2017 applicable to our organization for-
a) The F.Y 2017-18?
b) The F.Y 2018-19 & succeeding financial years
2. Whether the exemption to a 'defence formation’ for preparation and generation of E-way bills is applicable to Ordnance factories & other Central Government & Public Sector Undertakings (PSU's) that function under the Ministry of Defence, Government of India?
3. Whether exemption on payment of GST on transport of 'military or defence equipments' through a goods transport agency applicable to goods transported by our organization?
4. Whether availing of eligible Input Tax Credit on inputs & input services relating to the main business activity of manufacturing is allowed against GST liability on renting of immovable property (which is an ancillary business activity)?
5. Whether Input Tax Credit is allowable in respect of food and beverages consumed in industrial canteen?
6. Whether Input Tax Credit is allowable in respect of manpower services hired for industrial canteen and LPG cylinders refilled for use in industrial canteen?
7. Whether Input Tax Credit is allowable in respect of medicines purchased in factory hospital and other inputs and input services used in factory hospital?

GST-ARA- 58/2019-20/B- 28 ,Mumbai, dated 13.07.2021

(Size: 5.05 मेगा बाइट)

97(2) (a),(b)(c) & (d)
1296 Sachar Gaming Private Limited Maharashtra

1.  Whether the platform service of online gaming is to be classified as goods or services?
2.  What is the value of supply of services of the platform provider?

GST-ARA- 90/2019-20/B- 27 ,Mumbai, dated 13.07.2021

(Size: 481.93 किलोबाइट)

97(2) (a), (b), (c), (e) & (g)
1297 Emerald Court Co-operative Housing Society Limited Maharashtra

Determination of the liability to pay GST on Maintenance charges.

GST-ARA- 113/2019-20/B-29 ,Mumbai, dated 13.07.2021

(Size: 2.25 मेगा बाइट)

97(2) (e)
1298 Arco Electro Technologies Pvt. Ltd. Maharashtra

Railway parts such as Brush Holder Assembly and parts, Lead Wires for locomotives and Insulating Rods Locomotives manufactured as per the specification and drawings of Indian Railways.
These should be classified under HSN Heading 8503, 8544 and 8547 @18% or under HSN Heading 8607 @ 12%?

GST-ARA- 61/2020-21/B- 31 ,Mumbai, dated 13.07.2021

(Size: 2.15 मेगा बाइट)

97(2)(a) & (b)
1299 MAN Energy Solutions India Private Limited Maharashtra

“Whether the marine diesel engine, and parts thereof illustrated in Exhibit D, supplied by the Applicant exclusively to ship building companies / shipyards or Indian Navy for use and application in ships, vessels, boats, floating structures etc. are to be classified under Sr. No. 252 of Notification No. 1/2017-Central Tax (Rate), dated 28-6-2017?”

GST-ARA- 56/2019-20/B- 41 ,Mumbai, dated 30.07.2021

(Size: 3.19 मेगा बाइट)

97(2)(b)
1300 M/s Sangal paper Limited Uttar Pradesh

Q1. When GST has been paid on the Freight in the case of indigenous Supplies, whether the Supplier  is required to pay again GST on the freight under RCM.

Ans- In the term of Notification No.13/2017-Central Tax (Rate) dated 28.06.2017 (as amended)  The Applicant is liable to pay GST under reverse Charge mechanism, on the Freight paid.

Q2. When the GST has been paid on the ocean freight in the case of imports on the CIF value and the of the ocean freight is included in the value of the Imported goods, whether any further GST liability is there under RCM.

Ans- The application is liable to pay IGST on Transportation of goods by vessels under Notification No. 10/ 2017 –Integrated Tax (Rate) dated 28.06.2017 as amended.

UP_AAR_63 dated 10.07.2021

(Size: 4.97 मेगा बाइट)

97(2)(e)