Authority for Advance Ruling (AAR)

Sr. No. Name of the Applicant States/UT Brief of Order ­in ­Appeal (OIA) Order No. & Date Download Category
1371 Cigma Medical Coding Private ltd. Kerala

The collection and payment of examination fee to AAPC by the applicant on behalf of the students who are enrolled for training with the applicant is not liable to GST subject to fulfilment of the conditions stipulated under Rule 33 of CGST Rules 2017.

KER/111/2021 dated 26.05.2021

(Size: 95.63 किलोबाइट)

97(2)(b)
1372 Shri N.M Thulaseedharan, M/s N.V Chips Kerala

Whether banana chips sold without brand name are classified as NAMKEENS and are covered by HSN Code 2106. 90.99 and are taxable under Entry 101A of Schedule 1 of Central Tax (rate) Notification No. 1/2017.  Whether the commodities Sharkarai varatty and Halwa sold without brandname is classified as SWEET MEATS and covered by HSN code 2106.90.99 and taxable under Entry 101A of Schedule of Central Tax(Rate) notification 1/2017.whether roasted/ salted nuts ,seeds potato and tapioca can be classified as NAMKEENS and when sold without brand name can they be classsified under HSN 2106.90.99 and taxed under Entry 101A of Schedule 1 of Central Tax (Rate) Notification No.1 of 2017

KER/114/2021 dated 26.05.2021

(Size: 126.43 किलोबाइट)

97(2)(b)
1373 Mohanan,M/s Aswani Chips and Baker Kerala

Whether banana chips sold without brand name are classified as NAMKEENS and are covered by HSN Code 2106. 90.99 and are taxable under Entry 101A of Schedule 1 of Central Tax (rate) Notification No. 1/2017.  Whether the commodities Sharkarai varatty and Halwa sold without brandname is classified as SWEET MEATS and covered by HSN code 2106.90.99 and taxable under Entry 101A of Schedule of Central Tax(Rate) notification 1/2017.whether roasted/ salted nuts ,seeds potato and tapioca can be classified as NAMKEENS and when sold without brand name can they be classsified under HSN 2106.90.99 and taxed under Entry 101A of Schedule 1 of Central Tax (Rate) Notification No.1 of 2017

KER/115/2021 dated 26.05.2021

(Size: 139.73 किलोबाइट)

97(2)(b)
1374 Neogen Food and Animal Security(India) Private Ltd Kerala

Whether Entry No.80 in Schedule II to the Notification No.1/2017­ Integrated Tax(Rate) dated 28­06­2017 is applicable for import as well as supply of "Laboratory reagents for rapid testing of food safety parameters" attracting a levy of integrated tax at the rate of 12% or Entry No. 453 to Schedule III Attracting a levy of integrated tax at the rate of 18%

KER/106/2021 dated 25.05.2021

(Size: 104.78 किलोबाइट)

97(2)(b)
1375 EVM Motors & Vehicles India Pvt. Ltd. Kerala

Whether the services rendered by applicant falls under the chapter   99 , Heading 9964 and Service code 996415.Whether the rate provided in Notification No.11/2017­Central Tax (Rate) dated 28­06­ 2017 and Notification No.8/2017­ Integrated Tax (Rate) dated 28/06/2017 under heading 9964 and description in point(vii) having a GST rate of 18% is applicable for the service rendered by this applicant. Whether the appellant is entitled to claim input tax credited.

KER/103/2021 dated 25.05.2021

(Size: 71.81 किलोबाइट)

97(2)(b)
1376 South Indian Federation of Fishermen Societies Kerala

Applicability of GST rate of 5% on marine engines of heading 8407 and its spare parts without considering its general tax rate. Whether GST is applicable for supply of materials and labour charges incurred during warranty period at free of cost on fishing vessels presented for repair works. Applicability of GST rate of 5% on supply of materials and service charges for the repairs and maintenance of fishing vessels of heading 8902 without consideration of general tax rates. What is the tax rate of puff insulated iceboxes produced by SIFFS and that of marine engine of general heading 8407 when it is supplied to defence department, patrol, flood relief and rescue operations.

KER/102/2021 dated 25.05.2021

(Size: 91.89 किलोबाइट)

97(2)(e)
1377 Macro Media Digital Imaging Pvt. Ltd. Kerala

Dismissed as withdrawn.

KER/101/2021 dated 25.05.2021

(Size: 22.38 किलोबाइट)

97(2)(e)
1378 Chellanam Grama panchayath Kerala

Whether lease rent charged by Muncipality/Panchayat for land eligible for GST exemption.

KER/100/2021 dated 25.05.2021

(Size: 60.86 किलोबाइट)

97(2)(e)
1379 K. Swaminathan, M/s Banana Chips & Halwa merchant Kerala

Whether jackfruit chips, banana chips sold without brand name are classified as NAMKEENS and are covered by HSN Code 2106. 90.99 and are taxable under Entry 101A of Schedule of Central Tax (rate) Notification 1/2017. Whether the commodities Sharkarai varatty and Halwa sold without brandname is classified as SWEET MEATS and covered by HSN code 2106.90.99 and taxable under Entry 101A of Schedule of Central Tax(Rate) notification 1/2017.whether roasted/ salted nuts ,seeds potato and tapioca can be classified as NAMKEENS and when sold without brand name can they be classified under HSN 2106.90.99 and taxed under Entry 101A of Schedule 1 of Central Tax (Rate) Notification No.1 of 2017

KER/105/2021 dated 25.05.2021

(Size: 131.51 किलोबाइट)

97(2)(b)
1380 CC FABS Kerala

Whether the activity of tanker body building  is supply of goods or supply of services. If it is supply of goods what is the applicable rate of GST and if it is the supply of services what is the applicable rate of GST. What will be the service code for above stated activity of tanker body building carried out on chassis of motor vehicle owned by customer.

KER/107/2021 dated 25.05.2021

(Size: 58.13 किलोबाइट)

97(2)(e)