Authority for Advance Ruling (AAR)

Sr. No. Name of the Applicant States/UT Brief of Order ­in ­Appeal (OIA) Order No. & Date Download Category
2241 M/s Alisha Foods Madhya Pradesh

What is the correct classification of Fried Fryums of differnt shapes, sizes and varieties which are ready to eat and What is the HSN Code and GST rate appicable on such goods manufactured.

MP/AAR/20/2019 dated 28.11.2019

(Format: pdf, Size: 2.31 मेगा बाइट)

97(2)(a)(e)
2242 M/s Crown Tours and Travels, Opposite RajputanaShereton Hotel, Jaipur Rajasthan Rajasthan

a. Whether the 'Ancillary Services' provided to various tour operators falls under Chapter heading 9985 (i) {Supply of Tour Operator Service} or 9985 (iii) {Support Services}?
b. What is the applicable tax rate for ancillary services provided to various tour operators?

RAJ/AAR/2019-20/25 Dated 26.11.2019

(Format: pdf, Size: 3.19 मेगा बाइट)

97(2)(a)
2243 Bicholim Municipal Council Goa

Whether GST payable on collection of sopo or not?

GOA/GAAR/3/2019-20/2223 dated 26.11.2019

(Format: pdf, Size: 533.84 किलोबाइट)

97(2)(e)
2244 M/s Geetastar Resorts Pvt Ltd, 601, Geeta Enclave, VinobhaMarg, C-Scheme, Jaipur Rajasthan Rajasthan

Whether Input Tax Credit on goods and services used in construction of hotel will be available to the applicant engaged in providing taxable services of hotel accomodation and related services?

RAJ/AAR/2019-20/26 Dated 26.11.2019

(Format: pdf, Size: 1.15 मेगा बाइट)

97(2)(d)
2245 M/s JVS Foods Pvt Ltd, G-220 Sitapura Ind. Area, Jaipur Rajasthan Rajasthan

Whether the goods (Fortified Rice Kernel) manufactured and sold by the applicant will be fall under Chapter-10, Tariff item 1006 as Rice and description of goods 10061090 others (IGST Nil/5%, CGST Nil/2.5%, SGST Nil/2.5%)?

RAJ/AAR/2019-20/27 Dated 26.11.2019

(Format: pdf, Size: 3.13 मेगा बाइट)

97(2)(a)(e)
2246 M/s. RB Shah Enterprises India Private Limited Tamil Nadu

What is the applicable rate of GST for the mentioned service provided for a whole sum price

TN/53/AAR/2019 DATED 25.11.2019

(Format: pdf, Size: 710.33 किलोबाइट)

97 (2) (a)
2247 M/s. Macro Media Digital Imaging Pvt. Ltd. Haryana

1.Whether the transaction of printing of contentprovided by the customer, on poly Vinyl Chloride banners and supply of such printed trade advertisement materialis supply of goods.
2.What is the classification of such trade advertisement material if the transaction is a supply of goods?
3.What is the classification and applicable rate of Central Goods and Services Tax on the supply of such trade advertisement material if the transaction is that of supply of services?

HAR/HAAR/2019-20/14 dated 25.11.2019

(Format: pdf, Size: 4.75 मेगा बाइट)

97(2)(a)
2248 M/s KPC Projects Limited Andhra Pradesh

Applicability of GST Rate for construction of Millennium tower at Madhurawada, Visakhapatnam for information Technology and Communication Department, Government of Andhra Pradesh and through Nodal Agency APIIC. Clarification is requested for the applicable Rate of GST under works contract service

If GST should be payable @12%, whether a claim for refund be submitted in RFD-01.

AAR No. 42/AP/GST/2019 dated:25.11.2019

(Format: pdf, Size: 1021.99 किलोबाइट)

97(2) b,e
2249 M/s. CMC Vellore Association Tamil Nadu

1.Tax liability on medicines supplied to in-patients through pharmacy
2. Tax liability on the medicines, drugs, stents, implants, etc administered to in-patients during the medical treatment or procedure

TN/50/AAR/2019 DATED 25.11.2019

(Format: pdf, Size: 741.19 किलोबाइट)

97 (2) (e)
2250 M/S. SreeVaralakshmiMahaal LLP Tamil Nadu

Whether the Input Tax Credit available spent for construction of building materials can be claimed and utilize to nullify the cascading effect of taxation?

TN/51/AAR/2019 DATED 25.11.2019

(Format: pdf, Size: 493.2 किलोबाइट)

97 (2) (d)