Authority for Advance Ruling (AAR)

Sr. No. Name of the Applicant States/UT Brief of Order ­in ­Appeal (OIA) Order No. & Date Download Category
2021 M/s Sai Motors Karnataka

Whether he can bill the scooter at 5% GST under HSN 8713 along with retro-fitment and it shall not restrict any input tax credit on purchase of vehicle under HSN 8711 at 28% GST

KAR/ADRG/32/2020 dated 20.05.2020

(Format: pdf, Size: 5.71 मेगा बाइट)

97(2)(d) & (e)
2022 M/s LSquare Eco Products Pvt Ltd Karnataka

a) Whether the HSN code applicable for kraft paper made honeycomb boards be 48081000 or 48089000?

KAR/ADRG/33/2020 dated 20.05.2020

(Format: pdf, Size: 1.72 मेगा बाइट)

97(2)(a)
2023 M/s Hombale Constructions and Estates Private Limited Karnataka

Whether applicant should charge GST @12 % for service provided to NCBS as per Notification No 24/2017 Central Tax (Rate) dated 21-09-2017 ?

KAR/ADRG/34/2020 dated 20.05.2020

(Format: pdf, Size: 2.18 मेगा बाइट)

97(2)(b)
2024 M/s Dolphine Die Cast (P) Ltd Karnataka

a) Whether the applicant raise the tax invoice addressed to the foreign buyer and delivery to applicant works by paying output GST and claiming back by the applicant as input GST?
OR
b) Whether applicant raise self-invoice by paying the output GST and claiming back by the applicant as input GST?
OR
c) Whether the applicant raise the tax invoice addressed to the foreign buyer by paying the output GST under reverse charge mechanism?
                                                                                   OR
d) Applicant seeks the procedure to be followed under GST Act for discharging GST liability.

KAR/ADRG/35/2020 dated 20.05.2020

(Format: pdf, Size: 2.57 मेगा बाइट)

97(2)(e)
2025 M/s. A.B.Enterprise Gujarat

Whether the applicant is  eligible to claim exemption benefit under Sr.No.3 of Notification No.12/2017-Central Tax (Rate) dated 28.06.2017 for Pure services (supply of manpower, security service) provided to Central Government, State Government, Local Authorities, Governmental Authorities

GUJ/GAAR/R/18/2020dated 19.05.2020

(Format: pdf, Size: 246.19 किलोबाइट)

97(2)(b)& (e)
2026 M/s. Shreeji Shipping Gujarat

a.Whether the service of transportation of goods from Magdalla Port, Surat to its General Lighterage Area of Magdalla Port (From where the Mother Vessel are anchored) or vice versa, is covered under exemption contained at Sr. No. 18 of Notification No. 12/2017-Central Tax (Rate)?
b.Whether the service of above transportation falls in the definition of ‘Inland waterways’?

GUJ/GAAR/R/13/2020dated 19.05.2020

(Format: pdf, Size: 162.31 किलोबाइट)

97(2)(b)& (e)
2027 M/s. Amba Township pvt.ltd., Basement Gujarat

Whether, under given facts and circumstances, is benefit of reduced rate as provided under Entry Number 3(v)(da) of the Notification No.11/2017-Central Tax (Rate) as amended by Notification No.01/2018-Central Tax (Rate) dated 25.01.2018, available to the applicant for houses constructed with a carpet area of 60 square metres per house?”

GUJ/GAAR/R/14/2020dated 19.05.2020

(Format: pdf, Size: 200.03 किलोबाइट)

97(2)(b) & (e)
2028 M/s. Navbharat LPG Bottling Company Gujarat

A.Determination of the liability to pay Tax on sales of Gas sold in Bottle to Commercial Customer and Gas sold in Bottle to Domestic Customer.
B.Entire I.T.C. @ 18% eligible on Purchases of LPG Gas (bulk) through Tanker?

GUJ/GAAR/R/15/2020dated 19.05.2020

(Format: pdf, Size: 180.22 किलोबाइट)

97(2)(a) &(b)
2029 M/s. Siddhi Marine Services LLP Gujarat

A.Whether the service of transportation of goods from Magdalla Port, Surat to its General Lighterage Area of Magdalla Port (From where the Mother Vessel are anchored) or vice versa, is covered under exemption contained at Sr. No. 18 of Notification No. 12/2017-Central Tax (Rate)?
B.Whether the service of above transportation falls in the definition of ‘Inland waterways’?
Applicability of a notification issued under provisions of CGST Act (works contract for units processing milk(dairy)

GUJ/GAAR/R/12/2020dated 19.05.2020

(Format: pdf, Size: 162.12 किलोबाइट)

97(2)(b)& (e)
2030 Shree Dipesh Anilkumar Naik Gujarat

Whether GST is applicable on sale of plot of land for which, as per the requirement of approved by the respective authority (i.e. Jilla Panchayat), Primary amenities such as, Drainage line, Water line, Electricity line, Land levelling etc. are to be provided by the applicant?

GUJ/GAAR/R/11/2020dated 19.05.2020

(Format: pdf, Size: 124.27 किलोबाइट)

97(2)(g)