Authority for Advance Ruling (AAR)

Sr. No. Name of the Applicant States/UT Brief of Order ­in ­Appeal (OIA) Order No. & Date Download Category
2361 Mohan Infinity Rajasthan

What is the GST rate on Natural Calcite Powder?

RAJ/AAR/2018-19/36 dated 14.03.2019

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97 (2) (a)
2362 M/s. StinzoAutomotivesPvt. Ltd. Haryana

Classification of the  PVC foot mats manufactured and supplied by the applicant under Chapter 39 or under Chapter 57 and, accordingly, the tax rate as per Notification No. 1/2017 under CGST & HGST and further whether the product under reference will attract 9% (CGST) and 9% (SGST) or 6% (CGST) and 6% (SGST) tax or any other rate as may be applicable as per law.

HAR/HAAR/2018-19/44 dated 14.03.2019

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97(2)(e)
2363 Udayan Cinema Pvt. Ltd. West Bengal

Whether the producer of a feature film is liable to pay IGST on reverse charge basis on payment made to a line producer engaged in Brazil. If so, what should be the classification of the service of a line producer and the rate of IGST.

45/WBAAR/2018-19 dated 13.03.19

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97(2)(a)(b) & (e)
2364 Shiva Writing Co Pvt. Ltd. West Bengal

Classification of and rate of tax on tips and balls of ball point pens.

44/WBAAR/2018-19 dated 13.03.19

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97(2)(a) & (b)
2365 Robo Silicon Private Limited Karnataka

What is the classification for the services received by M/s Robo silicon Private Limited from the state of Karnataka for which Royalty is being paid by M/s Robo silicon Private Limited? Whether the said service can be classified under the heading 9973 specifically under 997337 as licensing services for the right to use minerals including its exploration and evaluation or any other service under notification No 11/2017 –Central Tax (Rate) dated 28.06.2017 ?
What is the applicable rate of GST on the services received by them.But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their letter dated 26-02-2019.

No.3 dated 12.03.2019

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97 (2) (c) (a)
2366 Shree Swetta Industries Maharashtra

What is the rate of GST applicable to the finished product (Fryums) manufactured by the Concern?

NO.GST-ARA- 101/2018-19/B- 27 Mumbai dated 12.03.2019

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97(2)(a)
2367 Robo Quaaries Private Limited Karnataka

What is the classification for the services received by M/s Robo silicon Private Limited from the state of Karnataka for which Royalty is being paid by M/s Robo silicon Private Limited? Whether the said service can be classified under the heading 9973 specifically under 997337 as licensing services for the right to use minerals including its exploration and evaluation or any other service under notification No 11/2017 –Central Tax (Rate) dated 28.06.2017 ?
What is the applicable rate of GST on the services received by them.But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their letter dated 26-02-2019

No.2 dated 12.03.2019

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97 (2) (c) (a)
2368 Umadevi Kamal kumar Patni Maharashtra

Implication of facts mentioned below on Sec. 22 of GST Act under various situations?

NO.GST-ARA- 98/2018-19/B- 26 Mumbai dated 12.03.2019

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97(2)(e)& (f)
2369 M/s Arvind Printers Uttar Pradesh

(a)Whether activity of printing of question papers on behalf of educational institutions can be classified as activity of supply of goods or supply of services?

(b) Whether GST is to be charged on such supply and, if so, at what rate and under what HSN or SAC code is the GST to be charged?

UP_AAR_27 dated 11.03.2019

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97(2)(a)
2370 M/s Rudrabhishek Enterprises Limited Uttar Pradesh

Whether the Project Development Service (i.e. Detailed project Report Service) and Project Management Consultancy Services (PMCS) provided by the applicant to recipient under the contract of SUDA; and the Project Management Consultancy Services (PMC) under the Contract for PMAY would qualify as an activity in relation to function entrusted to Panchayat or Municipality under Article 243 G or Article 243 W respectively, of the Constitution of India?

UP_AAR_28 dated 11.03.2019

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97(2)(a)