Authority for Advance Ruling (AAR)

Sr. No. Name of the Applicant States/UT Brief of Order ­in ­Appeal (OIA) Order No. & Date Download Category
2731 Action Construction Equipment Limited Haryana

Whether the truck mounted cranes (TMC) will fall under the chapter heading 8426 or 8705?

HAR/HAAR/R/2017-18/5, dated 10.04.2018

(Size: 1.65 मेगा बाइट)

97(2)(a)
2732 Inox India Pvt. Ltd. Gujarat

Whether supply of Cryo Container (Liquid Nitrogen Containers) is classifiable under HSN 7613 0019 or HSN 9617 0012 in the GST regime?

GUJ/GAAR/R/2018/10 Dt. 9.04.2018

(Size: 66.37 किलोबाइट)

97(2) (a)
2733 Inox India Pvt. Ltd. Gujarat

Whether supply of Cryo Container (Liquid Nitrogen Containers) is classifiable under HSN 7613 0019 or HSN 9617 0012 in the GST regime?

GUJ/GAAR/R/2018/10 Dt. 9.04.2018

(Size: 66.37 किलोबाइट)

97(2) (a)
2734 Alka Industries Gujarat

Whether the article manufactured by the applicant fall under Chapter Heading 7308, 7325 or 7326 of the HSN or any other heading ?

GUJ/GAAR/R/2018/9 Dt. 9.04.2018

(Size: 54.12 किलोबाइट)

97(2) (a)
2735 M/s. Akansha Hair & Skin Care Herbal Unit Pvt Ltd West Bengal

Confirm classification and HSN of ‘skin care preparations’ as listed in the application and whether these products can be classified under HSN 3004 as ayurvedic medicaments?

02/WBAAR/2018-19 09/04/2018

(Size: 675.52 किलोबाइट)

97(2) (a)
2736 M/s. Sika India Pvt Ltd West Bengal

To confirm classification and HSN code of “SIKA Block Joining Mortar”.

01/WBAAR/2018-19 09/04/2018

(Size: 587.01 किलोबाइट)

97(2) (a)
2737 Shri Shailesh Kumar Singh Delhi

(a) Classification of ‘Dried Tobacco Leaves’

(b) Rate of duty on ‘Dried Tobacco Leaves’

04/DAAR/2018 dt 06.04.2018

(Size: 859.13 किलोबाइट)

97(2)(a) & (e)
2738 Kansai Nerolac Paints Limited Maharashtra

Whether accumulated credit by way of Krishi Kalyan Cess (KKC) as appeared in the Service tax return of Input Service Distributor (ISD) ON June 30, 2017 which is carried forward in the electronic credit ledger maintained by the company under CGST Act 2017, will be considered as admissible input tax-credit?

GST-ARA-18/2017/B- 25 Mumbai, dt. 05.04.2018

(Size: 2.31 मेगा बाइट)

97(2) (d)
2739 National Plastic Industries Limited Maharashtra

To seek the classification of the PVC floor mat and the applicable rate of GST on the same

GST-ARA-17/2017/B- 23 Mumbai, dt. 02.04.2018

(Size: 2.93 मेगा बाइट)

97(2) (a)
2740 M/s Laurus Labs Andhra Pradesh

Whether the applicant is eligible or not, to claim a lower rate of GST.

AAR/AP/03(GST)/2018 dt 28.03.2018

(Size: 1.7 मेगा बाइट)

97(2) (b)