Authority for Advance Ruling (AAR)

Sr. No. Name of the Applicant States/UT Brief of Order ­in ­Appeal (OIA) Order No. & Date Download Category
2411 SenthilkumarThilagavathy IM/s. JVS Tex] Tamil Nadu

Classification of bags made of Non-woven fabrics of Polypropylene/IOO% Cotton (GreyFabrics)used for packing of goods, commonlycalled as'Stick bags/Wedding Gift Bags/ ReusableShopping Bags/ Draw-String Gift Bags/Garment Bags, etc and its rate of tax payableunder the GST Acts

TN/20/AAR/2018 Dated 28.11.18

(Size: 2.27 मेगा बाइट)

97(2)(b)
2412 Tamil Nadu Water Investment Company Limited Tamil Nadu

Whether Sl.No.3 of Notification No.I2/20I7- CentralTax(Rate) dated 28th June 2017 is applicable for theservices rendered byTamil Nadu Water InvestmentCorporation to Chennai Metro Supply and Sewerage Board.

TN/21/AAR/2018 Dated 28.11.18

(Size: 2.5 मेगा बाइट)

97(2) (b)
2413 C M Enviro Systems Private Limited Karnataka

Can our product be classified as Scientific & Technical Instruments, Equipments under a relevant Chapter Heading?”.  But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their e-mail letter dated 22.11.2018.

31/2018 Dt. 28.11.2018

(Size: 298.7 किलोबाइट)

97 (2) (a)
2414 Patrick Bernardinz D’Sa Karnataka

“Whether the applicant being the land owner is liable to pay GST on premises allotted to him, which he intends to distribute among his family members ?”

29/2018 Dt. 28.11.2018

(Size: 743.35 किलोबाइट)

97 (2) (e)
2415 Wonderfrutz Products LLP Karnataka

Whether Tutti-fruity be classified under HSN 08111010 or 20060000

27/2018 Dt. 17.11.2018

(Size: 979.36 किलोबाइट)

97 (2) (a)
2416 The Association of Inner Wheel Clubs in India West Bengal

Whether the activities undetaken by the applicant are supplies of service

23/WBAAR/2018-19 dt: 26.11.2018

(Size: 563.23 किलोबाइट)

97(2)(g)
2417 Skipper Ltd West Bengal

Whether exemption under serila no. 18 of Notification No. 12/2017 - CT (Rate) dated 28/06/2017 is applicable on charges for transporting materials for erection of towers in a contract for Tower Package

22/WBAAR/2018-19 dt: 26.11.18

(Size: 656.36 किलोबाइट)

97(2)(b)
2418 Chinta Polu Philip Chhattisgarh

Levy of GST Rate applicable in case of “Dietary Services” to CIMS Hospital.

STC/AAR/07/2018 dt. 26.11.2018

(Size: 1010.55 किलोबाइट)

97(2)(e)
2419 Madhya Pradesh PoorvKshetraVidyutVitaran Company Limited Madhya Pradesh

Taxability on energy charges and distribution charges and Non-Tariff Charges and others.

19/2018 dated 22.11.2018

(Size: 2.39 मेगा बाइट)

97(2) (b) (e)
2420 M/s. Oriental Carbon& Chemical Ltd. Haryana

Whether applicant can classify and clear 'insoluble sulphur' for export under tarrif heading ITC HS 3812 39 30, ITC HS 3824 90 90, ITC HS 2503 00 10, ITC HS 2503 00 90 and  ITC HS 4005 91 90 (Pre dispersed insoluble sulphur) as desired by the customers from Thailand, Maxico, Espania (Spain) and Europe respectively?

HAR/HAAR/2018-19/27 dated 22.11.2018

(Size: 12.19 मेगा बाइट)

97(2)(a)