Authority for Advance Ruling (AAR)

Sr. No. Name of the Applicant States/UT Brief of Order ­in ­Appeal (OIA) Order No. & Date Download Category
2491 Borbheta Estate Pvt Ltd West Bengal

Whether applicant is liable to pay GST on leasing of a dwelling unit to a company for residential purpose.

13/WBAAR/2019-20 DATED 27.06.2019

(Format: pdf, Size: 273.64 किलोबाइट)

97(2)(d)
2492 Dredging &Desiltation Company Pvt Ltd West Bengal

What will be the taxability of the service of upgrading navigability of a river-bed when supplied to Odisha Construction Ltd.

12/WBAAR/2019-20 DATED 27.06.2019

(Format: pdf, Size: 685.31 किलोबाइट)

97(2)(b)
2493 Arihant Dredging Developers Pvt. Ltd. West Bengal

What will be the taxability of the service of upgrading navigability of a river-bed when supplied to Odisha Construction Ltd.

11/WBAAR/2019-20 DATED 27.06.2019

(Format: pdf, Size: 683.96 किलोबाइट)

97(2)(b)
2494 M/s. Gujarat State Financial Services Ltd Gujarat

Determination of the liability to pay tax on any goods or services or both

GUJ/GAAR/R/2019/10dated 27.06.2019

(Format: pdf, Size: 184.76 किलोबाइट)

97(2)(e)
2495 M/s. Gujarat State Financial Services Ltd Gujarat

Determination of the liability to pay tax on any goods or services or both

GUJ/GAAR/R/2019/10dated 27.06.2019

(Format: pdf, Size: 184.76 किलोबाइट)

97(2)(e)
2496 TATA MARCOPOLO MOTORS LTD. Karnataka

Whether the activity of building and mounting of the body on the chassis by the Applicant will result in supply of goods under HSN 8707 or supply of services under HSN 9988?

NO.12/19-20 dated 25.06.19

(Format: pdf, Size: 524.85 किलोबाइट)

97(2) (a)
2497 Sri.Kanyakaparameshwari Oil Mills Karnataka

What is rate of tax for “Perfumed Deepam Oil” which is prepared by mixing Gingely Oil, Palmoline Oil, Rice Bran Oil or any one oil with perfume or chemical and used for lighting lamp for God (not for cooking) with HSN Code.
What is rate of tax for “Non- perfumed Deepam Oil” which is prepared by mixing Gingely Oil, Palmoline Oil, Rice Bran Oil or any one oil without perfume or chemical and used for lighting lamp for God (not for cooking) with HSN Code.
What is rate of tax for a mixture of Gingely Oil, Palmoline Oil, Rice Bran Oil or any one oil.

NO.11/19-20 dated 25.06.19

(Format: pdf, Size: 552.64 किलोबाइट)

97(2) (a)
2498 National Institute Of Bank Management Maharashtra

Whether consideration paid as subscription or contribution towards recurring or capital expenses or reimbursement or by whatever name called to National Institute of Bank Management (NIBM); a society registered under Societies Registration Act, 1860 by its members (being Banks) for its recurring and non-recurring expenses is leviable to GST?

GST-ARA- 139/2018-19/B- 75 Mumbai dated 25.06.2019

(Format: pdf, Size: 4.29 मेगा बाइट)

97(2)(e)
2499 Champa Nandi West Bengal

Classification of supply of leasing out cranes, equipments, and locomotives to different companies and applicable rate of tax under Notification No 11/2017 CT(Rate) dated 28/06/2017.

10/WBAAR/2019-20 DATED 25.06.2019

(Format: pdf, Size: 679.82 किलोबाइट)

97(2)(a) & (b)
2500 MohanaGhosh West Bengal

Whether input tax credit is admissible on purchase of motor vehicles for supply of rent-a-cab service. 

08/WBAAR/2019-20 DATED 25.06.2019

(Format: pdf, Size: 509.34 किलोबाइट)

97(2)(a) & (b)