Authority for Advance Ruling (AAR)

Sr. No. Name of the Applicant States/UT Brief of Order ­in ­Appeal (OIA) Order No. & Date Download Category
221 M/s. Harsha Engineers International LTD. Gujarat

Withdrawn

GUJ/GAAR/R/2024/30 Dated 31.12.2024

application-pdf(Size: 288.49 किलोबाइट)

97(2)(a)
222 M/s. Fine Building Projects Llp Gujarat

Withdrawn

GUJ/GAAR/R/2024/28 Dated 31.12.2024

application-pdf(Size: 291.4 किलोबाइट)

97(2)(a)
223 M/s. Gujarat Raffia Industries Limited Gujarat

Withdrawn

GUJ/GAAR/R/2024/22 Dated 31.12.2024

application-pdf(Size: 269.44 किलोबाइट)

97(2)(a)
224 M/s. Tara Tradelink Private Limited Gujarat

Withdrawn

GUJ/GAAR/R/2024/23 Dated 31.12.2024

application-pdf(Size: 271.57 किलोबाइट)

97(2)(a)
225 M/s. Centenary Polytex Pvt Ltd Gujarat

Withdrawn

GUJ/GAAR/R/2024/26 Dated 31.12.2024

application-pdf(Size: 292.94 किलोबाइट)

97(2)(a)
226 M/s. Shree Kushal Polymers Gujarat

Withdrawn

GUJ/GAAR/R/2024/24 Dated 31.12.2024

application-pdf(Size: 265.57 किलोबाइट)

97(2)(a)
227 M/s. Shree Karani Polypack Industries Gujarat

Withdrawn

GUJ/GAAR/R/2024/25 Dated 31.12.2024

application-pdf(Size: 266.36 किलोबाइट)

97(2)(a)
228 M/s.High Energy Batteries(India) Limited Tamil Nadu

Taxability Issue 

1. Whether the value of the Silver supplied free of cost by the Naval Formations (in the form of old batteries) are to be included in the taxable value adopted by the applicant on the batteries manufactured by the applicant and supplied to the Naval Formations for the purpose of payment of GST or not.

28/ARA/2024 Dt:06.12.2024

application-pdf(Size: 2.61 मेगा बाइट)

97(2)(C)
229 M/s.A2Mac1 India Private Limited Tamil Nadu

Whether input tax credit can be claimed on the purchase of motor vehicles in terms of exception provided under Section17(5)(a) of Central/Tamilnadu Goods and Services Tax Act,2017.

29/ARA/2024 Dt:06.12.2024

application-pdf(Size: 2.92 मेगा बाइट)

97(2)(d)
230 M/s.Madras Engineering Industries Tamil Nadu

Query 1: What is HSN code to be followed and what is the GST rate applicable for slack adjusters used in Truck and Trailer application.

 Query-2: Whether the supply of slack adjusters used predominantly in the truck and bus applications could be classified under HSN 87169010 (18%) applicable for trailers and used in the aftermarket.

27/ARA/2024 Dt:05.12.2024

application-pdf(Size: 1.58 मेगा बाइट)

97(2)(a)