Authority for Advance Ruling (AAR)

Sr. No. Name of the Applicant States/UT Brief of Order ­in ­Appeal (OIA) Order No. & Date Download Category
2691 Platina Business Management Private Limited Maharashtra

Export of consultancy service to Foreign Company and Amount received 100% in foreign currency through Bank GST  is applicable or not ?

NO.GST-ARA- 50/2018-19/B- 78 Mumbai dated 31.07.2018

application-pdf(Size: 1.39 मेगा बाइट)

97(2)(a)
2692 Lear Automotive India Private Limited Maharashtra

Whether amortized value of the tool received on FOC basis from the customer is required to be included in the value of finished goods manufactured and supplied by the applicant to the customer?

NO.GST-ARA- 19/2018-19/B- 80 Mumbai dated 31.07.2018

application-pdf(Size: 7.2 मेगा बाइट)

97(2) (c)
2693 Veeram Natural Products Tamil Nadu

Classification of Aluminum foil disposable container.

TN/04/AAR/2018 DATED 30.07.2018

application-pdf(Size: 837.9 किलोबाइट)

97(2)(a)
2694 Raja Slates Pvt. Ltd. Gujarat

   Classification of any goods or services or both;(Slates)

GUJ/GAAR/R/2018/12 Dated 30.07.18

application-pdf(Size: 349.35 किलोबाइट)

97(2)(a)
2695 Meera Metals Gujarat

Classification of any goods or services or both;(Chilly Cutter).

GUJ/GAAR/R/2018/13Dated 30.07.18

application-pdf(Size: 190.98 किलोबाइट)

97(2)(a)
2696 Sapthagiri Hospitality Pvt. Ltd. Gujarat

Determination of the liability to pay tax on any goods or services or both.( Service provided to SEZ by Hotel).

GUJ/GAAR/R/2018/14 Dated 30.07.18

application-pdf(Size: 95.34 किलोबाइट)

97(2)(e)
2697 Kandla Port Trust Gujarat

Determination of the liability to pay tax on any goods or services or both.-payment of GST on dispute claim of rent leasing land.

GUJ/GAAR/R/2018/30Dated 30.07.18

application-pdf(Size: 187.93 किलोबाइट)

97(2)(e)
2698 Kandla Port Trust Gujarat

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

-Application of type tax to port activities.

GUJ/GAAR/R/2018/31Dated 30.07.18

application-pdf(Size: 187.61 किलोबाइट)

97(2)(e)
2699 Kandla Port Trust Gujarat

Determination of the liability to pay tax on any goods or services or both; -Applicability of TDS provision under section 51 of CGST Act.

GUJ/GAAR/R/2018/32Dated 30.07.18

application-pdf(Size: 184.42 किलोबाइट)

97(2)(e)
2700 Mukand Limited Maharashtra

Whether the “Electric Overhead Traveling Grab Crane (EOT Grab Crane)" to be supplied by the applicant to the buyer for use in the waste-to-energy project is covered under Sl. No 234 of Schedule I of Notification 1/2017 dated 28.06.2018- IGST (Rate) as 'Renewable energy devices and parts for the manufacture of waste to energy plants/devices', attracting 5% levy.

NO.GST-ARA- 18/2018-19/B- 77 Mumbai dated 30.07.2018

application-pdf(Size: 3.57 मेगा बाइट)

97(2) (b)