Authority for Advance Ruling (AAR)

Sr. No. Name of the Applicant States/UT Brief of Order ­in ­Appeal (OIA) Order No. & Date Download Category
501 M/s DINDAYAL COLLOIDS PRIVATE LIMITED, Rajasthan

The Classification and applicable rate of GST and/ or Compensation Cess on product ‘Tobacco pre-mixed with lime.

RAJ/AAR/2024-25/09 Dated 26.06.2024

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97 (2) (a)
502 M/s DECCAN CEMENTS LIMITED, Rajasthan

Whether the applicant is liable to pay any GST on the Royalty payment of Mining Lease to Government of Rajasthan under RCM

RAJ/AAR/2024-25/08 Dated 26.06.2024

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97(2) (b) (c) (d) ( e ) & (f)
503 VINAY RAVEENDRA BABALESHWAR (M/s. Shreyas Enterprises) Karnataka

 The application filed by the Applicant for Advance Ruling disposed off as withdrawn.

KAR ADRG 26/2024 Dated 25.06.2024

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504 M/s. GRASIM INDUSTRIES LIMITED Karnataka

The application filed by the Applicant for Advance Ruling disposed off as withdrawn.

KAR ADRG 29/2024 Dated 25.06.2024

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505 M/s. METAYAGE IP STRATEGY CONSULTING LLP Karnataka

The application filed by the Applicant for Advance Ruling disposed off as withdrawn.

KAR ADRG 28/2024 Dated 25.06.2024

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506 M/s Metropolitan Transport Corporation Tamil Nadu

1) Is collection of increased rents for the past period considered as the term “supply” under Goods and Service Tax?

 (I) If the answer to the first question is yes, {a} is the entire increased amount of Rs, 1,60,42,203 subject to GST? OR

 {b) is only the portion of the invoice value of Rs.99,19,432 relating to after July 1, 2017, liable for GST and the rest Rs.61,22,771 were exempt as it related to service tax period?

TN/12/AAR/2024, Dated 25.06.2024

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97(2)(e)(g)
507 NALINA SONNEGOWDA (M/s. Lekhana Builders) Karnataka

The application filed by the Applicant for Advance Ruling disposed off as withdrawn.

KAR ADRG 16/2024 Dated 25.06.2024

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508 M/s. KMS COACH BUILDER PRIVATE LIMITED Karnataka

The application filed by the Applicant for Advance Ruling disposed off as withdrawn.

KAR ADRG 17/2024 Dated 25.06.2024

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509 M/s. T S TRANSPORT Karnataka

The application filed by the Applicant for Advance Ruling rejected in terms of Section 98(2) of the CGST Act, 2017

KAR ADRG 24/2024 Dated 25.06.2024

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510 M/s. PADINJAREKUZHIVELIL KURIAKOSE RAJU (M/s. Spinster Outboards) Karnataka

Rate of GST applicable to marine engine, fitter to fishing vessel, in the light of the circular No.52/26/2018-GST dated 09.08.2018 

The application filed by the Applicant for Advance Ruling disposed off as withdrawn.

KAR ADRG 22/2024Dated 25.06.2024

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