Authority for Advance Ruling (AAR)

Sr. No. Name of the Applicant States/UT Brief of Order ­in ­Appeal (OIA) Order No. & Date Download Category
1481 M/s Khaitan Chemicals and Fertilizer, Chhattisgarh

Payment of IGST under reverse charge mechanism (RCM) on deemed Ocean freight on import of goods (raw material) on CIF basis.

STC/AAR/11/2020 Dated 04.01.2021

(Size: 2.67 मेगा बाइट)

97(2) (e )
1482 M/s Shyam Sunder Sharma Uttar Pradesh

Q-1 What should be the Classification and GST rate on Supply of popcorn under Notification  No.01/2017-Central Tax (Rate) dated 28.06.2017 amended till date?

Ans- The HSN code of the product namely”Popcorn” is 19041090 Attracting Rate of Tax @9% each under Central and State Tax (cumulatively 18%) as per Sl.No. 15 of schedule III of Notification No.1/2017-Central Tax (Rate) dated 28.06.2017 as amended.

UP_AAR_71 dated 01.01.2021

(Size: 6.59 मेगा बाइट)

97(2)(a)
1483 M/s. AshokkumarKhimjibhai Patel Gujarat

Classification of goods and applicable tax rate on that.

Applicability of a notification issued under the provision of the Act.

GUJ/GAAR/ADM/2020/116 dated 30.12.2020

(Size: 116.22 किलोबाइट)

97(2)(a) &(b)
1484 M/s. MohitkumarMahendrabhai Patel Gujarat

Question Not Mentioned in the Application

GUJ/GAAR/ADM/2020/119 dated 30.12.2020

(Size: 118.84 किलोबाइट)

Nil
1485 M/s.Surat Municipal Corporation Gujarat

Whether the Supply made by M/s. INI Studio Pvt. Ltd. would qualify for Exemption under Entry No. 3 of the Notification No. 12 / 2017 – CT as a “Service” in relation to any functions entrusted to a municipality under article 243W of the Constitution as a “Pure Service” having no element of goods so as to construe it as “Works Contract’ as defined under Section 2 (119) of the Central Goods and Services Act, 2017 (CGST Act, 2017)”?

GUJ/GAAR/ADM/2020/120 dated 30.12.2020

(Size: 147.48 किलोबाइट)

97(2)(a),(b)& (e)
1486 M/s. Wiptech Peripheral Pvt. Ltd. Gujarat

Question Not Mentioned in the Application

GUJ/GAAR/ADM/2020/122 dated 30.12.2020

(Size: 113.69 किलोबाइट)

Nil
1487 M/s. Khaitan Chemicals and Fertilizers Ltd Gujarat

Double taxation on freight portion of imported goods-

Goods imported and IGST levied on CIF Value (which includes freight)  Plus Basic Custom duty plus Social Welfare Cess.

IGST levied again on the freight component (Ocean Freight) on reverse charge basis.

GUJ/GAAR/ADM/2020/118 dated 30.12.2020

(Size: 123.97 किलोबाइट)

97(2)(e)
1488 M/s. The Maharaja Pratapsinh Coronation Gymkhana Gujarat

Rejected

GUJ/GAAR/ADM/2020/121 dated 30.12.2020

(Size: 115 किलोबाइट)

97(2)(e)& (g)
1489 M/s. Gujarat State Road Development Corporation Ltd. Gujarat

Question Not Mentioned in the Application

GUJ/GAAR/ADM/2020/117 dated 30.12.2020

(Size: 136.75 किलोबाइट)

Nil
1490 M/s AbdulwahidShamsudin Gujarat

Whether the applicant can purchase the E- Scrap under RCM and pay taxed at 5% being Trader.

GUJ/GAAR/ADM/2020/115 dated 30.12.2020

(Size: 116.78 किलोबाइट)

97(2)(e)