Authority for Advance Ruling (AAR)

Sr. No. Name of the Applicant States/UT Brief of Order ­in ­Appeal (OIA) Order No. & Date Download Category
2451 K Uttamlal Exports Pvt. Ltd. Maharashtra

1) Whether the goods exported out of required India directly by the manufacturer mentioning the applicant as Third Party Exporter for the purpose of Foreign Trade Policy will be considered as exports at the hands of the Applicant under the GST laws?

2) If the said transaction is held to be exports at the hands of the applicant under GST then whether it will qualify as zero rated supply?

NO.GST-ARA- 57/2018-19/B- 130 Mumbai dated 23.10.2018

(Size: 1.74 मेगा बाइट)

97(2) (v)
2452 M/s PremGhan Products Madhya Pradesh

Rate of tax on food Products

17/2018 dated 23.10.2018

(Size: 4.35 मेगा बाइट)

97(2) (a)
2453 Kundan Misthan Bhandar Uttarakhand

1. whether supply of pure food items such as sweetmeats, namkeens, cold drink and other edible items from a sweetshop which also runs a resturant is a transaction of supply of goods or a supply of service;

2. what is the nature and rate of tax applicable to the following items supplied from ground floor of a sweetshop in which restaurant is also located on the first floor and whether the applicant is entitled to claim benefit of input tax credit with respect to the same;

3. sweetmeats, namkeens, dhokla etc commonly known as snacks, cold drinks, ice creams and other edible items;

4. Ready to eat (partially or fully pre-cooked/packed) items supplied from live counters such as jalebi , chola bhatura and other edible items;

5. Takeaway order of sweetmeats or namkeens by a person sitting in the restaurant of a sweetshop when such products are not consumed within the premises of the applicant but are takeaway.

09/2018 Dt. 22-10-2018

(Size: 5.03 मेगा बाइट)

97(2)(a) & (d)
2454 NHPC Limited Uttarakhand

1. Whether they are required to pay GST under reverse charge in terms of Notification No. 13/2017 dated 28-06-2017 while making payment to PWD, Uttarakhand for construction of road;

2. What is the time of supply when advance payment is released to PWD, Uttarakhand.

3. Whether the amount deposited with Central Fund i.e Uttranchal CAMPA and reimbursed by MEA considering as part cost of the road is liable for GST.

10/2018 Dt. 22-10-2018

(Size: 7.06 मेगा बाइट)

97(2)(c) & (e)
2455 M/s Shreeji Infrastructure India P. Ltd. Madhya Pradesh

Applicant of Notification no. 11/2017 Cebtrak Tax (rate) dated 28-06-2017

15/2018 dated 18.10.2018

(Size: 7.44 मेगा बाइट)

97(2) (b) (e)
2456 Madhya Pradesh Madhya KshetraVidyutVitaran Company Limited Madhya Pradesh

The applicant wishes to know whether clause(vi)(a) of Sr. No. 3 of table of Notification No. 11/2017-Central Tax(Rate) dated the 28th june, 2017 is applicable on the works contract services received by it. And determination of liability to pay tax.

16/2018 dated 18.10.2018

(Size: 5.51 मेगा बाइट)

97(2) (b) (e)
2457 M/s Complete Solutions Service Apartment Pvt. Ltd. Haryana

Whether the Residential Dwelling Unit taken on Lease from Various Individuals/Owners for Sub Leasing the same Residential Dwelling unit to Corporates as well as Individuals for Residential Purposes along with various amenities such as Furniture, Appliance, Cleaning, Security, Pest Control, AC Service etc. is Exempt Supply as per the Entry No. 12 of Notification No. 12/2017- Central Tax (Rate) dated 28th June 2017.

HAR/HAAR/2018-19/ 18 dated 17.10.2018

(Size: 200.3 किलोबाइट)

97(2)(b)
2458 M/s Indication Instruments Ltd. Haryana

Classification of Goods and rate of Tax

HAR/HAAR/2018-19/ 19 dated 16.10.2018

(Size: 55.62 किलोबाइट)

97(2)(e) & (g)
2459 M/S SudhanshuGarg Uttar Pradesh

Whether ‘Bike Locks’ used for motorized Bicycle are classified and taxable under HS-8714 (Parts and Accessories of Bicycle & other Cycle).

UP_AAR_15 dated 16.10.2018

(Size: 2.66 मेगा बाइट)

97(2)(a)
2460 SST Sutainable Transport Solutions India Pvt. Ltd. Maharashtra

Under which Chapter Heading / Service Code our activity  will classify ?

NO.GST-ARA- 68/2018-19/B- 129 Mumbai dated 15.10.2018

(Size: 2.5 मेगा बाइट)

97(2) (i)