Authority for Advance Ruling (AAR)

Sr. No. Name of the Applicant States/UT Brief of Order ­in ­Appeal (OIA) Order No. & Date Download Category
1891 M/s ArihantPlast Rajasthan

1.Whether parts of sprinklers systems sold by us like HDPE SPRINKLER FEMALE COUPLER, HDPE SPRINKLER MALE COUPLER, HDPE SPRINKLER BEND, HDPE SPRINKLER END CAP, HDPE PUMP CONNECTING NIPPLE,HDPE SPRINKLER REDUCER etc., exclusively meant for use in Sprinkler and Drip irrigation system but sold in isolation as parts and not as a complete system under the heading 8424 the tax rate applicable on such components/parts when sold separetly and not as a part of the sprinkler/drip?
2. Whether we are also covered under "all mechanical sprayers falling under HS Code 8424" stated in PRESS RELEASED Dated 20.09.2019 in 37th Meeting of GST Council?
3. What GST Rate shall be on such product?

RAJ/AAR/2019-20/36 dated13.03.2020

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97(2)(a) & (b)
1892 M/s Fom Aluminium Machines Pvt. Ltd Karnataka

1) Is Our Export of Services attract IGST under RCM

2) Is our Services considered as Intermediary Services

3) Is IGST paid under RCM eligible to ITC

4) Provision in GST Returns to show the transactions

5) We are not collecting IGST from our Customer and is absorbed as
Cost-impact on the transaction value?

KAR/09/2020 dated 12.03.2020

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97 (2) (e)
1893 M/s Ruby Mills Ltd. Uttarakhand

Whether fusible interlining fabrics of Cotton fall for classification HSN Code 5903 or under chapter 52

UK-AAR-11/2019-20 dated 12.03.2020

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97(2)(a)
1894 M/s. ASHISH ARVIND HANSOTI Maharashtra

Whether applicant is eligible to claim input tax credit of GST paid on input & input services used for construction of commercial immovable property, subsequently used for renting?

GST-ARA-88/2019-20/B-30, Mumbai, dated 12 .03.2020

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97(2)(d)
1895 Portescap India Private Limited Maharashtra

1.  Whether Portescap India Pvt. Ltd. is required to pay tax under reverse charge mechanism on procurement of renting of immovable property services from Seepz Special Economic Zone Authority (Local Authority) in accordance with Notification No. 13/2017 dated 28th June, 2017 read with Notification No. 03/2018 - Central Tax (Rate) dated 25th January 2018? 
2. Whether Portescap India Pvt. Ltd. is required to pay tax under reverse charge mechanism on any other services in accordance with Notification No. 13/2017 dated 28th June, 2017 read with Notification No. 03/2018 - Central Tax (Rate) dated 25th January 2018? 
3.  If, answer to the above point is in the affirmative, then the tax under reverse charge mechanism is required to be paid under which tax head i.e., IGST or CGST and SGST? 

GST-ARA-93/2019-20/B-31, Mumbai, dated 12.03.2020

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97(2)(e)
1896 Lfonds India Pvt. Ltd. Maharashtra

Whether we can claim "Input Tax Credit" of GST charged by the Vendors on expenses specifically incurred by us on behalf of Principal, the claim for which have been denied / disallowed by the Insurance Company?

GST-ARA-85/2019-20/B-32 , Mumbai, dated 12 .03.2020

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97(2)(d)
1897 M/s. RISHABH CHOPDA Maharashtra

1. When there are four joints owners of a property and in turn the joint owners are liable for GST on the rent income that they are receiving on ‘Leave and License’, on the common Area Maintenance Charges charged, the co-operative society has to issue four separate invoice showing the respective ownership share ratio of the each owner and mentioning the GSTIN of each owner in the respective invoices in order to get input tax credit by each of the co-owner?
2. Is there any provision under the CGST Act, 2017 by which lumpsum CGST charged to the only one co-owner the credit of which can be transferred to the other co-owners?

GST-ARA-86/2019-20/B-29, Mumbai, dated 11.03.2020

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97 (2) (d) & (e)
1898 M/s. FUTUREDENT Maharashtra

Question 1. Whether Futuredent is required to pay IGST under reverse charge mechanism on intermediary services received from Fair Relations GmbH (Germany)? 
Question 2. If answer to above question is yes (i.e. GST payable), Since Futuredent has other business verticals as well in the same entity, whether Futuredent will get ITC on such RCM paid? 

GST-ARA-47/2019-20/B-33, Mumbai, dated 11.03.2020

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97(2)(b), (d) ,(e)&(g)
1899 Hitachi Power Europe GmbH Maharashtra

Whether the Goods and Services tax (herein referred as ‘GST’) is applicable on the accounting entry made for the purpose of Indian accounting requirements in the books of accounts of Project Office for salary cost of Expat employees

GST-ARA-38/2019-20/B-27, Mumbai, dated 11 .03.2020

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97(2) (e)
1900 M/s. Jay Jalaram Enterprises, Gujarat

Classification of any goods or services or both  (POPCORN under trade marks Act 1999 ,Tax rate?

GUJ/GAAR/R/03/2020 dated 11.03.2020

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97(2)(a)