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S.No State/UT GW-year-State Order No.& Date Name of Applicant Question(s) on which Advance Ruling Sought Category as per sections 97(2) of SGST Act View
1 Gujarat AAR-GW-5-2023-GJ 07-January-2023, GUJ/GAAR/R/2023/01 1. Divyajivan Healthcare Pvt Ltd

 Whether lump-sum amount received for Health care Services to be provided for 20 years by the applicant as Diamond Plan is exempted from Goods and Services Tax as per Sr No 74 of Notification No. 12 of 2017 Central Tax

(b) View
2 Gujarat AAR-GW-540-2022-GJ 30-December-2022, GUJ/GAAR/R/2022/51 1. M/s. Ridhi Enterprise

1. Whether the food and beverages prepared and supplied by the Applicant to its customers whether consumed in the restaurant or by way of takeaway qualifies as ‘restaurant services’ and is classifiable under SAC ‘996331: Services provided by restaurants, cafes and similar eating facilities including takeaway services, room services and door delivery of food’ leviable to GST @ 5% with no input tax credit as per Sr. No. 7(ii) of Notification No.11/2017 - Central Tax (Rate) dated June 28, 2017, read with Sr. No. 7(ii) of Notification No.11/2017 – State Tax (Rate) dated June 30, 2017?

2. Whether the readily available food and beverages (not prepared in the restaurant) sold over the counter by the Applicant to the customer whether consumed in the restaurant or by way of takeaway qualifies as ‘restaurant services’ classifiable under SAC ‘996331: Services provided by restaurants, cafes and similar eating facilities including takeaway services, room services and door delivery of food’ leviable to GST @ 5% with no input tax credit as per Sr. No. 7(ii) of Notification No.11/2017 - Central Tax (Rate) dated June 28, 2017, read with Sr. No. 7(ii) of Notification No.11/2017 – State Tax (Rate) dated June 30, 2017?

a,b,d View
3 Gujarat AAR-GW-539-2022-GJ 30-December-2022, GUJ/GAAR/R/2022/52 1. M/s. Doms Industries Pvt. Ltd

1. Whether the supply of Pencils Sharpener along with Pencils being the Principal supply will be considered as the “Composite Supply” or “Mixed Supply”.

2. What will be the HSN code to be used by us in above case.

3. Whether supply of Sharpener along with the kit having a nominal value will have an impact on rate of tax. If yes, what will be rate of tax and HSN code to be used by us.

B View
4 Gujarat AAR-GW-538-2022-GJ 30-December-2022, GUJ/GAAR/R/2022/53 1. M/s. Universal Industrial Park

 1. Whether the applicant is liable to pay GST on the sale of Land / Industrial Plot?

2. If the activity is not liable to GST, what is the legal basis of non applicability?

3. If taxable it will be classified under which Service & what will be the Service Accounting Code?

4. What will be the value on which GST will be payable? Whether any abatement available?

5. What will be the rate of tax on which GST will be payable?

6. Whether Input Tax Credit will be available or not?

a,c,e,g View
5 Gujarat AAR-GW-537-2022-GJ 30-December-2022, GUJ/GAAR/R/2022/50 1. Vikas Centre For Development

1. Whether the activity of Afforestation, which includes the plantation of mangroves is exempted from GST under Sr. No.1 of Notification No.12/2017-CT (Rate)?

2. Whether the applicant is required to be get registered under GST?

b,f View
6 Gujarat AAR-GW-536-2022-GJ 30-December-2022, GUJ/GAAR/R/2022/49 1. M/s. Shivam Developers

 1. Whether item no. (i), (ia) & (ib) of Point no. (ii)(a) Of the notification no. 03/2019-Central Tax Rate dated 29/03/2019 is applicable project wise or apartment wise? Meaning hereby is that when a project consists of construction of some of the units which satisfies the definition of “Affordable residential apartment” & the construciton of some of the units which does not satisfy the definition of “Affordable residential apartment” in that case whether the supplier can apply the GST rate as specified in item no. (i) on units which satisfies the definition of “affordable residential apartments” & GST rate as specified in item no. (ia) & (ib), as the case may be, on the units which are non-affordable residential units in the same residential real estate project?

2. With respect of our case, promoter is constructing affordable residential units as well as non-affordable residential units in “Residential Real Estate Project (RREP)”. In such case can the promoter apply separate GST rates in following manner in respect of construction of affordable residential apartments & non-affordable residential apartments in the same project (RREP)?

G View
7 West Bengal AAR-GW-547-2022-WB 22-December-2022, 20/WBAAR/2022-23 1. ROHITASH GUPTA

What will be the rate of tax and HSN Code of fly ash brick having fly ash content less than 90%.

The applicant has filed this application without the payment of requisite fees and the instant application is, therefore, found liable to be rejected.

100 (1) View
8 West Bengal AAR-GW-546-2022-WB 22-December-2022, 19/WBAAR/2022-23 1. EDEN REAL ESTATES PRIVATE LIMITED

Whether the services provided by the applicant for right to use of car parking would be treated as a composite supply when the services is supplied along with sale of under constructed apartments and whether such supply shall be treated as Non-GST supply if the same is supplied after issuance of completion certificate of the apartments.

100 (1) View
9 West Bengal AAR-GW-545-2022-WB 22-December-2022, 18/WBAAR/2022-23 1. SNEHADOR SOCIAL & HEALTH CARE SUPPORT LLP

Whether the services rendered by the applicant for health care to senior citizens at their door step comes under exemption category and what will be the classification of such services.

100 (1) View
10 West Bengal AAR-GW-544-2022-WB 22-December-2022, 17/WBAAR/2022-23 1. PURPLE DISTRIBUTORS PVT LTD

Whether the work being undertaken by the applicant as a sub-contractor for conversion of Short Welded Rails (“SWR”) to Long Welded Rails (“LWR”) by Flash Butt Welding process on the railway tracks would fall under Heading 9954 or 9988 and what would be the rate of tax of such supply.

100 (1) View
11 West Bengal AAR-GW-543-2022-WB 22-December-2022, 16/WBAAR/2022-23 1. JAYESH POPAT

Whether the transaction of transfer of business by the applicant shall be treated as a supply of services and would be covered under Serial No. 2 of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017.

100 (1) View
12 West Bengal AAR-GW-542-2022-WB 22-December-2022, 15/WBAAR/2022-23 1. WEST BENGAL AGRO INDUSTRIES CORPORATION LIMITED

Whether the applicant is required to issue tax invoice to State Government Department/ Directorate on the contract value as determined by the department where the applicant is working as “Project Implementing Agency”?

100 (1) View
13 West Bengal AAR-GW-541-2022-WB 22-December-2022, 14/WBAAR/2022-23 1. TRIVENI ENGICONS PVT LTD

Whether the supply being undertaken by the applicant for construction of new railway siding at Jhanjra Area of ECL against order received from M/s. RITES Ltd is covered under the definition of works contract as defined in clause (119) of section 2 of the GST Act and what will be the rate of tax on such supply.

100 (1) View
14 Karnataka AAR-GW-477-2022-KT 12-December-2022, KAR ADRG 51/2022 1. Sri Amareshwar Traders

Considering the expression 'any amount that the supplier is liable to pay' in section 15(2)(b), can the service provider to be held liable for free of cost diesel, which is explicit contractual liability of the recipient of supply and therefore, free diesel is not includable in the value of service provided by the applicant.

98(4) View
15 Karnataka AAR-GW-476-2022-KT 12-December-2022, KAR ADRG 50/2022 1. Preethi Granite Exports

1. Can the Applicant continue with the existing GSTIN 29AAEFP0358E1ZC to discharge the GST liability for Rent/Lease received from Lessee and for filing the Return relating to Renting / Leasing of the said premises.
2. Can the Applicant utilise the balance available in Electronic Credit Ledger (Input Tax Credit) in respect of purchase of Raw material, consumables, Capital goods relating to the manufacture of Granite slabs to discharge GST liability of Rent for the premises given for Rental / Lease basis.
3. Can Applicant utilise balance in Cash Ledger to discharge GST liability (Output Tax) of Rent for the premises given for Rental / Lease basis.

98(2) View
16 Karnataka AAR-GW-475-2022-KT 12-December-2022, KAR ADRG 49/2022 1. Centre for Symbiosis of Technology

a. Whether KUIFDC, which is an intermediary agency between ULBs/Town Municipal Councils functioning as Programme Management Unit (PMU) through the divisional offices, implementing agencies of the Local Government Bodies and State Line Departments in the efficient monitoring of sub-programmes, is eligible for claiming exemption from GST under the conditions of exemption as per Notification No. 12/2017 as pure services, for the period of our services provided to them i.e. July 2017 to June 2019.
b. The services provided by STEM (the applicant), our office, as Supervision and Programme Management Consultants for NKUSIP programme of KUIFDC from July 2017 to June 2019 by the virtue of PMC works undertaken by our office (viz: Supervision and monitoring of Water supply to households, underground drainage network, water treatment plants, sewage treatement plants with respect to quality control procedures and quality control of the works done by the contractor, assisting in resolving specific technical and other implementation related issues at the field level, investigate particular construction problems or delays that have been reported from the site and recommended actions to be taken to resolve the problems or overcome the delays. Also, analyse and allocate / apportion delays attributable to implementing agency, contractor etc and suggest remedial as well as penal action, assist in interpreting and applying the various legal provisions of the contract documents, and in amicably resolving disputes, detailed contract managment and web based progress monitoring, resource mobilization for each contract monitoring and reporting physical and financial monitoring and reporting the same to KUIFDC) comes under pure services as specified under GST Act and if the same is exempted from applicability of GST for supplying our services to KUIFDC.

97 (2)( e ) View
17 Karnataka AAR-GW-474-2022-KT 12-December-2022, KAR ADRG 48/2022 1. Virtulive Technologies Pvt. Ltd.

Classification of the product Walltop Computer with the following specifications:
a. Intel 10th / 11th Generation i5/i7 processor with 16GB memory (expandable to 64GB)
b. Internal storage of 1TB SSD (Expandable to 2TB) Storage
c. WIFI / Bluetooth / USB and HDMI user interfaces
d. 4G / 5G compatible LTE Module that enhances its connectivity to the mobile networks.
e. Optimized in-house developed system integration processor controller, a proprietary design.
f. Built-in array microphone and wireless microphone modules for user interaction.
g. Integrated high intensity (1200 lumens) LED optical Projection system with a life of 30000 hours acting as a display.
h. The projected interactive display size is 120-inch diagonal - the biggest for any computer.
i. Enables any wall surface as an interactive environment for collaborative meetings in conjunction with above.
j. Allows to connect with blue tooth keyborad and IR pen to provide input by the users.

97(2) (a) View
18 Karnataka AAR-GW-473-2022-KT 12-December-2022, KAR ADRG 47/2022 1. Capfront Technologies Pvt. Ltd.

The applicant own a mobile application, developed and owned by them, called as “LoanFront”, which is a Fintech product and is used as a digital platform to facilitate lending of short term personal loans; they intend to transfer the said mobile application software to their wholly owned subsidiary M/s Vaibhav Vyapaar Private Limited (WPL).

Whether the GST would be applicable on the aforesaid transfer of mobile application software?

97 (2)( e ) View
19 Telangana AAR-GW-472-2022-TEL 08-December-2022, 56/2022 1. M/s. Shree Constructions

The rate applicable for the works contract service provided to the Telangana State Industrial Infrastructure Corporation Limited (TSIICL) which is wholly owned by the Government of Telangana State by way of construction of building on their land. Whether it is 12% as the for Telangana State Industrial Infrastructure Corporation Limited (TSIICL) is wholly owned by the Government of Telangana or 18% as the for Telangana State Industrial Infrastructure Corporation Limited is a business entity and collecting rent for letting our Godown/Building from its customers.

98(4) View
20 Telangana AAR-GW-471-2022-TEL 08-December-2022, 57/2022 1. M/s. Shree Constructions

The rate applicable for the works contract service provided to the Telangana State Tourism Development Corporation Limited by way of construction of building on their land. Whether it is 12% as the Telangana State Tourism Development Corporation Limited is wholly owned by the Government of Telangana or 18% as the Telangana State Tourism Development Corporation Limited is a business entity and collecting fee from its customers

98(4) View
21 Karnataka AAR-GW-416-2022-KT 02-December-2022, KAR ADRG 46/2022 1. Testmesures Spherea Solutions Private Limited

i. Whether the services provided by the company to its parent company relating to the test benches which are in the name of MRO services, be classified under heading "9987 i(a): Maintenance, Repair or Overhaul services in respect of aircrafts, aircraft engines and other aircraft components or parts"?
ii. If the answer to the above is in affirmation, then whether the Place of supply is the "location of the recipient" as per the Notification No. 02/2020-Integrated Tax dated 26th March 2020 which is the location of the parent Company (Outside India) and that can be construed as exports of services?
iii. If the answer to the first question is in negation, then we would like to know the classification of the services provided to the parent company and can it be considered as exports of services?

97(2)(b) View
22 Karnataka AAR-GW-415-2022-KT 02-December-2022, KAR ADRG 45/2022 1. Yaadvi Scientific Solutions Private Limited

i. Whether on reimbusement of expenses at actual cost which are incurred by the employee staffs on behalf of Company is liable to tax?
ii. Whether Reverse Charge Mechanisum is applicable on reimbursement of expenses paid on behalf of the company at actuals which are incurred by the employee staff who is also a whole-time director company?
iii. Whether -
a. time limit prescribed to take input tax credit under the section 16(4) of the GST Act, 2017 applies only for the invoice or debit note for the supply of goods or services or both or it shall also applies to invoice issued in accordance with the provisions of clause (f) of sub-section (3) of section 31 i.e.., self-invoices by registered person who is liable to pay tax under sub-section (3) or sub-section (4) of section 9 (Under reverse charge mechanism).
b.Tax paid during current financial year under reverse charge mechanism as per sub-section (3) or sub-section (4) of section 9 for any of the previous financial year transaction, input tax credit on such payment of tax would be availed in the year of payment or in the year in which transaction happened.
iv. If answer to the Question 1 and Question 2 is affirmative, whether reverse charge is to be calculated on values including GST or excluding GST.

97 (2)( e ) View
23 Maharashtra AAR-GW-423-2022-MH 01-December-2022, GST-ARA-50/2020-21/B-108 1. M/s. IVL India Environmental R&D Pvt Ltd.

Whether mere transfer of monetary proceeds by the IVL India Environmental R&D PVT Ltd (hereinafter referred to as 'the Applicant' or "IVL Sweden"), without underlying import of service eill be liable for payment of Integrated Goods and Service Tax under reverse charge mechanism under entry no. 1 of Notification 10/2017-IGST(Rate) dated June 28,2017.

98 View
24 Maharashtra AAR-GW-422-2022-MH 01-December-2022, GST-ARA-80/2020-21/B-110 1. M/s. Makrand Vasant Kulkarni.

(i) Whether activity of printing and supply of question papers for Universities, Educational Boards and Educational Institutes can be classified as supply of goods or supply of services?
(ii) Whether the benefit under Sl. No. 66 of the Notification No. 12/2017-State Tax(Rate) is allowable to applicant, if the activity is treated as supply of services?
(iii) If the activity is to be classified as supply of goods, then whether the same can be treated as exempted goods under SL. No. 119 of the exempted list at Nil rate of tax under CH 4901 i.e. Printed Books including braille books?

98 View
25 Maharashtra AAR-GW-421-2022-MH 01-December-2022, GST-ARA-126/2019-20/B-107 1. M/s. Mumbai Avaition Fule Farm Facility Pvt Ltd.

Where inputs are consumed in the construction of an imovable property outside MAFFFL's licensed premises which are meant and intended to be for the provision of taxable output services, whether input tax credit was avalable to the assessee?

98 View
26 Maharashtra AAR-GW-420-2022-MH 01-December-2022, GST-ARA-83/2020-21/B-112 1. M/s. Tata Motors Limited.

a. Whether Tata Ace Garbage Tipper vehicle with its variants for Garbage applications as specified in Annexure '2' (hereinafter called as Garbage Tipper vehicles), which will be manufactured exclusively keeping in view the requirements of national Greens Tribunal (NGT in short), for supply to Municipal Corporations, Municiaplities, Urban Development Bodies, Gram Panchayats and to Contractors to whom operations & maintenance contract has been awarded by these Govt. Bodies under Swachh Bharat Mission, for collection and disposal of household garbage, are classifiable under Tariff Item 8705.90.00 of the First Schedule to the customs Tariff Act, 1975 (51 of 1975) as special purpose motor vehicles or is classifiable under any other appropriate Tariff item?
b. Whether the above mentioned Garbage Tipper vehicles would attract IGST @ 18% under Sr. No. 401A under schedule III of IGST Rates specified under Notification No. 1/2017-Integrated Tax(Rate), dated 28.06.2017, as amended?
c. If answer to question (b) above is in negative, what IGST rate would be applicable on the above mentioned Garbage Tipper vehicles?

98 View
27 Maharashtra AAR-GW-419-2022-MH 01-December-2022, GST-ARA-78/2020-21/B-109 1. M/s. United Breweries Limited.

Whether assignment/transfer of leasehold rights in land & structures standing there by the applicant to M/s. Greenscape IT Park LLP would qualify as 'supply' and liable to GST and if so, then under which section of GST Act?

98 View
28 Maharashtra AAR-GW-418-2022-MH 01-December-2022, GST-ARA-82/2020-21/B-111 1. M/s. Chep India Pvt Ltd.

1. Whether the pallets crates and containers (hereinafter referred as "equipment") leased by CHEP India Private Limited (Hereinafter referred to as "CIPL" or "the applicant") located and registered in Maharashtra to its other GST registrations located across India (say CIPL Karnataka)would be considered as lease transaction and accordingly taxable as supply of services in terms of section 7 of the CGST act and MGST Act?
2. If the answer to question 1 is yes, what is the value on which GST has to be charged i.e. whether it should be lease charges or the value of equipment in terms of section 15 of the CGST Act and MGST act read with relevant Rules?
3. What are the documents that should accompany the movement of the goods from CIPL, Maharashtra to CIPL, Karnataka.
4. Whether movement of leased equipment from CIPL Karnataka to CIPL Tamilnadu on the instruction CIPL maharashtra can be mere movement of goods not amounting to a supply in terms of section 7 of the CGST Act and MGST Act, and thereby not liable to GST?
5. With reference to question 4 above what are the documents that should accompany the movement of the goods from CIPL Karnataka to CIPL Tamil Nadu?

98 View
29 Maharashtra AAR-GW-417-2022-MH 01-December-2022, GST-ARA-06/2022-23/B-113 1. M/s. Healthy Life Foodtech pvt Ltd.

1. To answer in affirmative or negative that the impugned product GLAZE GELS is classifiable under chapter heading as under
2. If the answer to question 6.1 is in negative then under which chapter heading the impugned product GLAZE GEL is to be classified.

98 View
30 Karnataka AAR-GW-399-2022-KT 29-November-2022, KAR ADRG 44/2022 1. KBL SPML Joint Venture

Whether the transaction undertaken by the applicant is covered under the Notification No. 12/2017 - Central tax (Rate) dated 28-06-2017, amended by Notification No. 2/2018 dated 25.01.2018 and further Notification No.16/2021 dated 18.11.2021.

98(2) View
31 Karnataka AAR-GW-398-2022-KT 29-November-2022, KAR ADRG 43/2022 1. Mean Light Co.

Classification of products "Satin Rolls" and "Taffeta Rolls" with sizes between 19mm to 40mm.

97(2)(a) View
32 Karnataka AAR-GW-397-2022-KT 29-November-2022, KAR ADRG 42/2022 1. Federal Mogul Goetze India Ltd.

Whether the subsidized deduction made by the applicant from the employees who are availing food in the factory would be considered as a "supply" by the Applicant under the provisions of Section 7 of the CGST / KGST Act 2017.
a. In case answer to above is yes, Whether GST is applicable on the nominal amount being recovered by the Applicant?
b. Whether Input Tax Credit ("ITC") of the GST charged by the Service Provider would be eligible for availment to the Applicant?

98(4) View
33 Uttrakhand AAR-GW-372-2022-UK 24-November-2022, 12/2022-23 1. TUBE INVESTMENTS OF INDIA LIMITED

Whether nominal fees collected from employees for canteen food is Supply under CGST Act,2017? If yes then rate of tax, ITC available etc. under CGST Act, 2017.

99 View
34 Odisha AAR-GW-478-2022-OD 22-November-2022, 03/ODISHA-AAR/2022-23 1. M/s. Das & Sons

1. What is the HSN Code of 'Raula Gundi' (Final product of the Applicant)?
2. What is the applicable rate of tax and Cess of the product?

98 View
35 Rajasthan AAR-GW-559-2022-RJ 11-November-2022, RAJ/AAR/2022-23/17 1. M/s University of Kota

Q1Whether the services provided by the University of Kota relating to affiliation granted to colleges for imparting education is a supply of service liable to levy of GST under the CGST Act, 2017 ? If yes, whether amount collected by way of affiliation fee, are exempted vide S .No 66 of Notification No.12/2017-CT (Rate) dated 28.06.2017?
Ruling-The affiliation provided by the Kota University to its constituent colleges for imparting education is a supply and taxable under GST. The amount collected by way of affiliation fees is not exempted videSI.No. 66 Notification No.12/2017-CT (Rate) dated 28.06.2017as amended.

97 (2) (a) (e) View
36 Rajasthan AAR-GW-558-2022-RJ 11-November-2022, RAJ/AAR/2022-23/18 1. M/s SPML Infra Ltd.

i) Whether works contract service rendered in relation to laying of pipelines for water projects supplied to PHED Rajasthan would attract a concessional rate of 12%GST?
The above question arises in the light of rate amendment carried out vide Notification 15/2021 dated on 18.11.2021.
RULING- (Under Section 98 of the Central Goods and Services Tax Act, 2017 and the Rajasthan Goods and Services Tax Act, 2017)
The subject application for advance ruling made by the applicant is not maintainable and hereby rejected under the provisions of the GST Act, 2017.

97 (2) (b) (e) View
37 Rajasthan AAR-GW-557-2022-RJ 11-November-2022, RAJ/AAR/2022-23/19 1. M/s Vyom Food Craft Private Limited

Q-Whether the supply of food and beverages by the eating joints by way of following should be treated as supply of goods or supply of services?
Dine In Take Away Delivery
What should be the classification and applicable tax rate on the supply made by the applicant?
If the supply shall be treated as supply of goods, whether Input Tax Credit will be available to the applicant?
If the supply shall be treated as supply of services, whether Input Tax Credit will be available to the applicant?
RULING-(Under Section 98 of the Central Goods and Services Tax Act, 2017 and the Rajasthan Goods and Services Tax Act, 2017)
The subject application for advance ruling made by the applicant is not maintainable and hereby rejected under the provisions of the GST Act, 2017.

97 (2) (a) (d) View
38 Chhattisgarh AAR-GW-501-2022-CHT 31-October-2022, STC/AAR/08/2022 1. M/s Shraddha Traders

Classification and applicability of GST on sale of rejected paddy seeds which is not fit for human consumption and could be used for industrial usage, Cattle feed production, Manure production etc.

 

97(2)(a)(b) View
39 Uttrakhand AAR-GW-361-2022-UK 31-October-2022, 11/2022-23 1. M/s TARA GENSET ENGINEERS (REGD.)

Determination of the liability to pay tax on cost of diesel incurred for running DG Set in the course of providing DG rental service under CGST Act 2017 and Uttarakhand GST Act,2017.

97 View
40 Karnataka AAR-GW-362-2022-KT 27-October-2022, KAR ADRG 41/2022 1. Sri Balaji Rice Mill

a. Will the GST exemption continue on sale of unbranded rice and broken rice even if we undertake advertisement and sales promotion activity on such rice and broken rice?
b. Can we display the name of our registered brand on the name board displayed outside the shop / store ?
c. Should the TV advertisements, pamphlets, print advertisements, billboards, etc should also carry declaration that we have voluntarily foregone the actionable claim over such brand for continuing to claim the exemption?
d. If the advertisement also includes a mention of our registered brand, will it have a bearing on the GST exemption which is currently being claimed by us? Whether combined advertising of our registered and unregistered brand have any bearing on the GST exemption claimed by them on sale of unbranded goods?

Advance Ruling application withdrawn.

97 (2) ( e ) View
41 Karnataka AAR-GW-361-2022-KT 27-October-2022, KAR ADRG 40/2022 1. Attica Gold Private Limited

1. Whether Applicant who is under Marginal Scheme can claim Input Tax Credit on the expenses like Rent, advertisement expenses, commission, Professional expenses and other like expenses?
2. Whether ITC is allowed to be claimed on Capital Goods for the Applicant under Marginal Scheme?

97 (2) (d) View
42 Karnataka AAR-GW-360-2022-KT 27-October-2022, KAR ADRG 39/2022 1. Sree Subha Sales

1. Applicability of GST for reimbursement of tree cut compensation and land compensation amount paid to farmers and land owners during the course of execution of work.

97 (2) ( e ) View
43 Karnataka AAR-GW-359-2022-KT 27-October-2022, KAR ADRG 38/2022 1. Karnataka Urban Infrastructure Development and Finance Corporation Limited.

1. Whether the works contract service to build, design, operate and transfer bulk supply, distribution systems of the existing water supply systems in Belagavi City, Karnataka is covered under clause iii of Sl No. 3 of Notification no. 11/2017 Central tax (Rate) dated 28.06.2017, as amended by Notification no. 22/2021 dt 31.12.2021?"
2. "Whether the reimbursement of manpower service provided as a part of operation and maintenance in relation to works contract service to build, design, operate and transfer bulk supply, distribution systems of the existing water supply systems in Belagavi City, Karnataka is covered under clause iii of Sl No. 3 of Notification no. 11/2017- Central tax (Rate) dated 28.06.2017, as amended by Notification no.22/2021 dt 31.12.2021?"
3. "Whether pure services provided to KUIDFC in relation to works contract service to build, design, operate and transfer bulk supply, distribution systems of the existing water supply systems in Belagavi city, karnataka continue to be exempt under Sl No. 3 of Notification no. 11/2017- Central tax (Rate) dated 28.06.2017, as amended by Notification no. 22/2021 dt 31.12.2021?"

98 (2) View
44 Karnataka AAR-GW-358-2022-KT 27-October-2022, KAR ADRG 37/2022 1. Innovative Nutrichem Pvt. Ltd.

1. Whether they are liable to pay GST under RCM for the services procured from the respective service providers being the manufacturer and supplier of exempted goods falling under HSN 23099020

97(2)( e ) View
45 Karnataka AAR-GW-357-2022-KT 27-October-2022, KAR ADRG 36/2022 1. Multi-verse Technologies Private Limited.

1. Whether the Applicant satisfies the definition of an e- commerce operator and the nature of supply as conceptualized in Section 9(5) of CGST Act, 2017 r/w notification No 17/2017 dated 28.06.2017?
2. Whether the supply by the service provider (person who has subscribed to Applicant's app) to his customers (who also have subscribed to Applicant's app) on the Applicant's computer application amounts to supply by the Applicant?
3. Whether the Applicant is liable to collect and pay GST on the supply of goods or services supplied by the service provider (person who has subscribed to Applicant's app) to his customers (who also have subscribed to Applicant's app) on the Applicant's computer application?

97 (2)(b), 97(2)s( e ) & 97(2)(g) View
46 West Bengal AAR-GW-343-2022-WB 21-October-2022, 13/WBAAR/2022-23 1. Banchu Das

Whether conservancy/solid waste management services provided by the applicant to Howrah Municipal Corporation is exempt from GST.

 

100 (1) View
47 West Bengal AAR-GW-342-2022-WB 21-October-2022, 12/WBAAR/2022-23 1. SHREE POWERTECH

Whether the activities being carried out by the applicant as a sub-contractor for shifting of electrical utilities can be regarded as composite supply of works contract by way of construction of road as specified under serial number 3(iv)(a) of Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017.

 

100 (1) View
48 West Bengal AAR-GW-341-2022-WB 21-October-2022, 11/WBAAR/2022-23 1. Singha Baheni Industries

What shall be the rate of tax and HSN Code of industrial safety belt and harness.

 

 

100 (1) View
49 Telangana AAR-GW-402-2022-TEL 20-October-2022, 52/2022 1. M/s. Bambino Pasta Food Industries Private Limited

Whether ITC is available on CSR expenditure spent by the company?

98(4) View
50 Telangana AAR-GW-401-2022-TEL 20-October-2022, 51/2022 1. M/s. Comsat Systems Private Limited

1. Is it necessary to have temporary GST Registration at various locations/States for each location to claim GST tax installation, testing & commissioning of antennas?

2. How far Sec.22 of the CGST Act is applicable?

98(4) View
51 Gujarat AAR-GW-339-2022-GJ 18-October-2022, GUJ/GAAR/R/2022/46 1. M/s. Shree Ambica Geotex Pvt. Ltd.

 Whether the product, namely, Geomembranes merits classification under Heading 5911, Sub Heading 59111000 or Sub Heading 59119090, as Textile products, coated, covered or laminated with plastic, used for technical purposes?

(a) View
52 Maharashtra AAR-GW-322-2022-MH 12-October-2022, GST-ARA-44/2021-22/B-101 1. Vijay Krishna Jadhav

Whether Notification No. 11/2017-central tax(rate) dated 28th june, 2017, entry 3 (vi) for composite supply of works contract provided to a local authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of (a) civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession; etc. shall be applicable in respect of each of the aforemdntioned tenders issued by the TMC?

98 View
53 Maharashtra AAR-GW-321-2022-MH 12-October-2022, GST-ARA-63/2022-23/B-95 1. Jadhao Layland Private Ltd.

Classification of any goods or services or both (What will be HSN code & tax rate on the supply of goods (sub-assembly of rotavator parts)

98 View
54 Maharashtra AAR-GW-320-2022-MH 12-October-2022, GST-ARA-66/2022-23/B-98 1. Pushpak Auto & Gas Station

1. Whether any liability to pay G.S.T. is determined on amount received from indian oil corporation towards remburse of tanker expenses?
2. If liability to pay G.S.T. is determined than at what rate G.S.T. should be paid i.e. 5% or 18% or any other rate?

98 View
55 Maharashtra AAR-GW-319-2022-MH 12-October-2022, GST-ARA-64/2022-23/B-96 1. Sharda infratech

Withdrawal GST ARA Order in case of Sharda infratech

98 View
56 Maharashtra AAR-GW-318-2022-MH 12-October-2022, GST-ARA-65/2022-23/B-97 1. Turnkey Electrical Engineers Pvt. Ltd.

1. Whether the Notification No. 11/2017-central tax(Rate) dated 28th june, 2017 as amended by notification No. 1/2018-central tax(Rate) dated 25th january 2018 in respect of clause (da) of item no. (v) of sr. no. 3, heading 9954 (construction services); is applicable to the applicant company as regards dischargingliablity of GST at concessional rate @12% (i.e. CGST-6%) mentioned in the column 4 of the Notificaiton, on it's contract undertaken for affordable housing projeact named "Runwal Forest Tower 1-4" of M/s wheelabrator alloy castings ltd situated at Kanjurmarg(W), Mumbai?

98 View
57 Maharashtra AAR-GW-317-2022-MH 12-October-2022, GST-ARA-67/2022-23/B-99 1. Venkatkrishnan Vishwanathan Iyer

1. How do i make online payment of monthly tax, interest and submit gst returns for FY 2018-19 and Q1 of FY 2019-20?
2. As per the CGST act, 2017 and Maharashtra GST Act, 2017 i will pay the tax plus interestu/s 50 of the act as i am going to pay voluntarily i need not pay penalty as per sub section 5 of section 73. Is it right?
3. Under sub-section (1) of section 47 the late filing fee i.e. limited to rs. 5000 pm. is that right? does the site provide this facility.
4. please approve my proposed action of payment and submission of the returns. Or else please guide me a line of action.

98 View
58 Maharashtra AAR-GW-316-2022-MH 12-October-2022, GST-ARA-79/21-23/B-102 1. JJMPDMC Consulting Engineers LLP

1. Whether the supplies undertaken by the applicant as per RFP shall be considered as 'supply' under GST as per section 7 of central goods and services tax act, 2017?
2. What will be the tax rate under the GST act for the project management consulting services supplied under RFP to the recipients?

98 View
59 Maharashtra AAR-GW-315-2022-MH 12-October-2022, GST-ARA-01/2022-23/B-100 1. Capgemini Technology Services India Limited

Whether the applicant is liable to pay GST on recovery of notice pay from the employees for waiver or non serving of notice period by the employee as specified in the appointment letter issued as per the contract entered between employer and the employee?

98 View
60 Maharashtra AAR-GW-314-2022-MH 12-October-2022, GST-ARA-70/2022-23/B-103 1. Dhiraj Shankarrao Patil

Withdrawal GST ARA Order in case of Dhiraj Shankarrao Patil

98 View
61 Gujarat AAR-GW-215-2022-GJ 28-September-2022, GUJ/GAAR/R/2022/41 1. M/s SRF Limited

 1. Whether GST would be payable on nominal & subsidized recoveries made by the Applicant from its employees towards (i) Provision of canteen facility by 3rd party service provider to Applicant’s employees at Applicant’s premises. (ii) Provision of bus transportation facility by 3rd party service provider to Applicant’s employees and 2. If the answer to any of the question above is yes, what is the applicable rate of GST thereupon?

e,g View
62 Gujarat AAR-GW-214-2022-GJ 28-September-2022, GUJ/GAAR/R/2022/42 1. M/s Zydus Lifesciences Ltd

 1. Whether the subsidized deduction made by the Applicant from the employees who are availing food in the factory/corporate office would be considered as a supply by the Applicant under the provisions of Section 7 of Central Goods and Service Tax Act, 2017 and Gujarat Goods and Service Tax Act, 2017. i. In case answer to above is yes, whether GST is applicable on the amount deducted from the salaries of its employees? 2. In case answer to above is no; GST is applicable on which portion i.e. amount paid by the Applicant to the Canteen Service Provider or only on the amount recovered from the employees?

c, d, e, g View
63 Gujarat AAR-GW-213-2022-GJ 28-September-2022, GUJ/GAAR/R/2022/44 1. M/s Kirloskar Oil Engines Ltd

 1. What is the 8 digit HSN and GST tax rate of HTP kirloskar Power Sprayer (engine driven)?

a View
64 Gujarat AAR-GW-212-2022-GJ 28-September-2022, GUJ/GAAR/R/2022/45 1. M/s Shakti Marine Electric Corporation

1. Whether, GST Rate of 5% in terms of Sr.No.252 of Schedule-I of Notification No. 1/2017-CTR, corresponding notification issued by Gujarat State and Notification No.1/2017-ITR is applicable in the case “Combined Wire Rope” used as a part of Fishing Vessel?

b View
65 Telangana AAR-GW-409-2022-TEL 27-September-2022, 50/2022 1. Nxtwave Disruptive Technologies Private Limited

Q1: Whether training programmes offered by the applicant, as approved by NSDC would be construed under the “any other scheme implemented by the NSDC” as required under serial no.69 of the Notification and the benefit of GST exemption would be available to the applicant from the date of its agreement with NSDC?

Q2: Whether the training programmes offered in collaboration with other business partners, imparted by business partners of the applicant under a sub contract would be construed under the “any other scheme implemented by the NSDC” as required under serial no.69 of the Notification and the benefit of GST exemption would be available to the applicant?

Q3: Exemption of GST is available to the company as a whole as long as its services fulfill the criteria laid down under serial no.69 of the said notification and not limited to Telangana GST?

97(2) (b) & (e) View
66 Uttrakhand AAR-GW-328-2022-UK 26-September-2022, 08/2022-23 1. M/S CORPORATE HEAD QUARTER PAYMENT UNIT PTCUL DEHRADUN

Whether UK CAMPA comes under definition of "Government" under CGST Act,2017 and questions related to supply of service, levy of GST etc.

100 (1) View
67 Uttrakhand AAR-GW-327-2022-UK 26-September-2022, 10/2022-23 1. NEW JAI HIND TRANSPORT SERVICE

Whether the value fo free diesel filled by service recient under the accepted terms of contractual agreement in the fleet(s) placed by GTA service provider will subject to the charge of GST by adding this free value diesel in the value of GTA service, under the Central Goods and Service Tax Act 2017 & Uttarakhand Goods and Service Tax Act, 2017?

100 (1) View
68 Uttar Pradesh AAR-GW-561-2022-UP 23-September-2022, UP ADRG-12/2022 1. M/s Indian Hume Pipe Company Ltd.

I) Whether the supply of Services by the Applicant to M/s UTTAR PRADESH JAL NIGAM is covered by Notification No. 15/2021 Central Tax (Rate), dated 18th November, 2021 r/w Notification No. 22/2021 Central Tax (Rate), dated 31 st December, 2021?

II)  If the supplies as per (I) above are covered by  Notification No. 15/2021 Central Tax (Rate), dated 18th November, 2021 r/w Notification No. 22/2021 Central Tax (Rate), dated 31 st December, 2021, then what is the applicable rate of Tax under the Goods and Services Tax Act, 2017 on such Supplies as made w.e.f. 01.01.2022.

III) In case if the supplies as per (I) above are not covered by the  Notification supra then what is the applicable rate of tax on such supplies under the Goods and Services Tax Act, made w.e.f. 01-01-2022.

97(2)(b)&(e) View
69 West Bengal AAR-GW-324-2022-WB 23-September-2022, 10 /WBAAR/2022-23 1. Simoco Telecommunications(South Asia) Limited

Classification and rate of tax of supply to be provided by the applicant to State Urban Development Agency for Municipal Wet Waste processing facility along with operation & maintenance under Swachh Bharat Mission/Mission Nirmal Bangla.

 

100 (1) View
70 Punjab AAR-GW-401-2022-PJ 22-September-2022, AAR/GST/PB/19 1. M/s Kaka Ram Hari Chand

M/s Kaka Ram Hari Chand is receiving Cotton Seeds "Banaula after being transported by Goods Transport Agencies (GTA).

Applicability of Notification No.12/2017dated 28 June, 2017 issued under section 11(1) of the CGST Act, 2017 which exempts the tax on GTA services in relation to "agriculture produce", vide entry No. 21(a) in the table appended to the said Notification read with definition of the term "agricultural produce: given vide para 2 (d) of the said Notification.

Whether there is no liability to pay tax in view of the exemption granted vide Notification No. 12/2017, dated 28th June, 2017.

97(2) (b) & (c) View
71 Haryana AAR-GW-208-2022-HR 22-September-2022, HR/HAAR/05/2022-23 1. AS&D Enterprise LLP

GST: Security services by LLP to any registered person are not covered by RCM

98 View
72 Punjab AAR-GW-404-2022-PJ 20-September-2022, AAR/GST/PB/17 1. M/s Punjab State Power Corporation Ltd.

1. Whether the ‘coal rejects’ whose invoice is raised by Applicant upon washery job-worker is taxable under GST Act and Compensation Cess Act in the hands of Applicant?

2. If the answer to above question is yes, whether Applicant is eligible to avail Input Tax Credit of GST and Compensation Cess of raw coal brought from its supplier and transferred to washery/job work for cleaning?

3. If the answer to above question is yes and ITC is admissible, what is the admissible proportion of Input Tax Credit?

97(2)(e) (d)&(g) View
73 Punjab AAR-GW-403-2022-PJ 20-September-2022, AAR/GST/PB/21 1. M/s Ahuja Industries


1. Are Cotton Seeds "Banaula included in the list of agricultural produce for exemption GTA service under Notification No.12/2017dated 28 June, 2017 Tariff heading 9965/996712
2. If not, what is the tax rate applicable on M/s Ahuja Industries for GTA services in respect of Cotton seeds?

97(2)(b)& (c) View
74 Punjab AAR-GW-402-2022-PJ 20-September-2022, AAR/GST/PB/20 1. M/s Bhawani Founders & Engg Works

1. What is the classification and rate of Goods and Services Tax for Chaff Cutter Machine, which is used in cutting of chaff, hay and agriculture produce for fodder of live stocks?

2. What is the classification and rate of Goods and Services Tax for Parts of Chaff Cutter Machine. The names of parts are Wheel, Handle and stand. Such parts are assembled to manufacture Chaff Cutter Machine.?

3. What is time of supply of machinery, if machinery is manufactured and transported in parts for ease of transportation and to save manufacturing cost and assembled in purchaser location?

4. What is the classification and rate of Goods and Services Tax for Chaff Cutter Machine, which is supplied in parts for ease of transportation and to save manufacturing cost and different invoice is issued for different parts but contract is for supplying full machine?

5. Whether parts of Chaff cutter machine can be delivered with delivery Challan if there is contract is for supplying full machine and final invoice can be issued on completion of supply of full machine?

97(2)(b)& (e) View
75 Punjab AAR-GW-400-2022-PJ 20-September-2022, AAR/GST/PB/18 1. M/s Tarsem Chand Garg Contractor

1. Whether Punjab Water Supply or Sewerage Board is body of Local Authority/Municipal Committee or not?

2. Whether manpower supply for Sewerage cleanliness is covered under entry no. 6 of Twelfth Schedule of Article 243 W of Constitution of India

3. Whether manpower supply made to Sewerage Boards for sewerage cleanliness is covered under trade mention in Serial No. 3 of Notification no. 12/2017 dated 28.06.2017.

4. Whether Manpower supply to sewerage Board for Sewerage Cleanliness is liable to Tax or not under CGST/SGST/IGST

97(2) (b) View
76 Odisha AAR-GW-323-2022-OD 20-September-2022, 02/ODISHA-AAR/2022-23 1. KONKAN RAILWAY CORPORATION

KONKAN RAILWAY CORPORATION LIMITED, Plot No-06, 2nd Floor, 3rd Floor, Belapur Bhawan, Sector-11, CBD Belapur, Navi Mumbai, Thane, Maharashtra, 400614 (herein after referred to as the 'Applicant') having a GSTIN : Temporary user ID: 212200000229AR9, has filed an application for Advance Ruling under Section 97 of CGST Act, 2017 and Section 97 of the OGST Act, 2017 in FORM GST ARA-01 discharging the fee of Rs. 5000/- each under the CGST Act and the SGST Act.

 

 

98 View
77 Karnataka AAR-GW-167-2022-KT 16-September-2022, KAR ADRG 35/2022 1. KMV Projects Limited

a. Government works contract services of Airport Terminal Building at Sogane Village in Shivamogga taluk and District, Karnataka.
b. Work received from Public Works Department for Development of Greenfield Airport at Vijaypur in Karnataka State.
C. Work received from Karnataka State Police Housing and Infrastructure Development Corporation Limited for construction of High Security Prison at Central Prison, Parappana Agrahara, Bangalore Karnataka State.
d. Work received from commissioner, Kudalasangam of Hunagunda Taluka in Bagalkot District.
e. Work received from Karnataka Residential Educational Institutions Society for construction of Government School Buildings and Hostels at various places in Karnataka State.

97(2)(e) View
78 Telangana AAR-GW-462-2022-TEL 14-September-2022, 54/2022 1. M/s. S S R K Plastics Private Limited

The applicant hereby pray the Authority for Advance Ruling to Clarify the rate of GST applicable for paper based Corrugated Sheets.

98(4) View
79 Rajasthan AAR-GW-406-2022-RJ 14-September-2022, RAJ/AAR/2022-23/10 1. M/s Celebal Technologies Private Ltd.

1. Whether the noticee pay recoveries made from employee, on account of not serving the company or the stipulated period of time as per agreement would be constituted as supply under GST?

2. If answer of question 1 is yes, then whether transaction would be taxable under GST law or not ?

97(2)(a)& (e) View
80 Rajasthan AAR-GW-405-2022-RJ 14-September-2022, RAJ/AAR/2022-23/11 1. M/s Samarpan Processing Private Ltd.

The applicant is intending to manufacture and supply ‘ Tobacco pre- mixed with lime” in bulk and loose quantity without bearing any brand name having principal content tobacco which is to be mixed with lime along with little aroma and menthol. Classification and applicable rate of GST and/ or Compensation cess on Tobacco premix with lime

 

97(2)(a)& (e) View
81 Telangana AAR-GW-406-2022-TEL 14-September-2022, 53/2022 1. M/s. Gandour India Food Processing Private Limited

GST Tax rate on Service Accounting Code 998816.

98(4) View
82 Telangana AAR-GW-405-2022-TEL 14-September-2022, 55/2022 1. M/s. Dachepalli Printers

What is the rate of tax under CGST & SGST on the service of the printing in cases where content is supplied by the recipient along with raw materials such as paper & cover board?

98(4) View
83 Karnataka AAR-GW-166-2022-KT 14-September-2022, KAR ADRG 34/2022 1. Eberspaecher Suetrak Bus Climate Control Systems India Private Limited

1. Classification of Bus air-conditioning system inclusive of Rooftop unit, compressor and installation kit for one consolidated price to a single customer.
2. Classification of Rooftop unit, compressor and installation kit sold to single customer for a single fitting at customer end, but price negotiated and agreed separately for each unit.
3. Classification of Rooftop unit, compressor and installation kit sold as mentioned below:
a. Rooftop unit alone
b. Rooftop unit and compressor
c. Compressor,
d. Installation Kit
e. Compressor and installation kit
f. Rooftop unit and installation kit
g. Rooftop unit and compressor..

97(2)(a) View
84 Karnataka AAR-GW-165-2022-KT 14-September-2022, KAR ADRG 33/2022 1. Myntra Designs Private limited

Whether the Applicant would be eligible to avail the input tax credit, in terms of Section 16 of the CGST Act 2017, on the vouchers and subscription packages procured by the applicant from third party vendors that are made available to the eligible customers participating in the loyalty program against the loyalty points earned / accumulated by the said customers.

97(2)(d) View
85 Karnataka AAR-GW-164-2022-KT 14-September-2022, KAR ADRG 32/2022 1. United Breweries Limited

1. Whether the non-alcoholic malt drink "Kingfisher Radler" is covered as "Carbonated beverages of fruit drink or carbonated beverages with fruit juice" of chapter heading 2202, Under Entry 12B of Notification No. 1/2017 dated: 28.06.2017 (as introduced by Notification No. 8/2021-Central Tax (Rate) dated: 30.09.2021)

97(2)(a) View
86 Karnataka AAR-GW-163-2022-KT 08-September-2022, KAR ADRG 31/2022 1. Rabia Khanum

i. Whether GST is applicable for the consideration received on sale of sites? If yes, at what rate and on what value?
ii. Whether GST is applicable for the advance received towards sale of site? If yes, at what rate and on what value?
iii. Whether GST is applicable on sale of plots after completion of works related to basic necessities?
iv. If GST is chargeable on any of these transactions, can the applicant collect the GST from the prospective buyers?
v. If GST is chargeable on any of these transactions whether the applicant is eligible for claiming Input Tax Credit that they pay on the expenses they incur on development?

97 (2)(a) View
87 Telangana AAR-GW-137-2022-TEL 07-September-2022, 39/2022 1. M/s. MED Equipments

C.T. Department Authority for clarification and Advance Rulings – Certain clarification sought M/s. MED Equipments Hyderabad – Application withdrawn - Regarding.

96(1) View
88 Tamil Nadu AAR-GW-408-2022-TN 31-August-2022, 34/AAR/2022 1. VGK Property Developers Private Limited.

Whether the units in the impugned Project with carpet area not exceeding 90 square meters and value not exceeding Rs. 45 lakhs, be considered an Affordable residential Apartment, based on its location within the revenue district and outside the jurisdiction of the revenue district of Chennai and hence considered as “ Non-Metropolitan Cities” in terms of Notification No.11/2017-Central tax (rate), dated 28.06.2017 r/w Notification No.-3/2019CT(Rate).

 

97 (2)(a) View
89 Tamil Nadu AAR-GW-407-2022-TN 31-August-2022, 33/AAR/2022 1. M/s VBC Associates

Whether the input tax credit on solar power panels procured and installed is blocked credit under Section 17(5)(c) and (d) of CGST/TNGST Act, 2017?

 

97(2)(d) View
90 Uttar Pradesh AAR-GW-562-2022-UP 30-August-2022, UP ADRG-11/2022 1. M/s V.M. Technocoatings

Whether HSN applicable to eco-friendly expandable paper wrap (honeycomb paper for wrapping) is 48239013 or 48084090?

97(2)(a) View
91 Karnataka AAR-GW-130-2022-KT 29-August-2022, KAR ADRG 30/2022 1. Yankee Constructions LLP

Rate of Tax on civil works contract / services executed for as per the Clause (119) of Section 2 of the CGST Act, 2017 on the following works contract services with effect from 01-01-2022-
i. Works contract services executed to Karnataka Slum Development Board under the Prime Minister Awaz Yojana, as a main contractor.
ii. Works contract services executed to Karnataka Slum Development Board under the Prime Minister Awaz Yojana, as a sub-contractor.
iii. Works contract services executed to Belagavi Smart City Limited projects to Belgaum Smart City Corporation Limited, as a main contractor.
iv. Works contract services executed to Belagavi Smart City Limited projects to Belgaum Smart City Corporation Limited, as a sub-contractor.
v. Works contract services executed to Karnataka Housing Board, Bangalore with respect to construction of police station at Govindarajanagar, Bangalore

97(2) ( e) View
92 Uttar Pradesh AAR-GW-563-2022-UP 23-August-2022, UP ADRG-10/2022 1. M/s Indian Thermit Corporation Limited

Whether the activities undertaken by the Applicant for the Indian Railways are classified under Entry 3(v)(a) of Notification No. 8/2017-Integrated Tax (Rate) dated 28.06.2017 and the benefit of concessional rate of GST of 12% can be availed in respect of the said supply?

97(2)(a)&(b) View
93 West Bengal AAR-GW-134-2022-WB 18-August-2022, 09/WBAAR/2022-23 1. ANAMIKA AGRAWAL

What would be the rate of tax on supply of services for printing on duplex board belonging to the recipient including cutting, punching and lamination of the duplex board, so printed.

 

View
94 West Bengal AAR-GW-133-2022-WB 18-August-2022, 08/WBAAR/2022-23 1. HIMALAYAN FLOUR MILL PRIVATE LTD

Whether the supply of services provided by the applicant to Food & Supplies Department, Govt. of West Bengal by way of milling of food grains into flour for distribution of such flour under Public Distribution System is eligible for exemption under entry No. 3A of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017.

 

100 (1) View
95 West Bengal AAR-GW-132-2022-WB 18-August-2022, 07/WBAAR/2022-23 1. BERHAMPUR WAREHOUSING PRIVATE LIMITED

What is the value of supply of services provided by the applicant to the State Government for crushing of wheat into fortified atta which in turn is supplied by the State Government through Public Distribution System and what components and at what value are to be included in calculation of the % of value of goods in the total value of composite supply for the purpose of Notification No. 2/2018- Central Tax (Rate).

 

100 (1) View
96 West Bengal AAR-GW-131-2022-WB 18-August-2022, 06/WBAAR/2022-23 1. RAJ MOHAN SESHAMANI

What would be the SAC Code & GST Rate for outward supply made by the applicant in case of fruit trees being cultivated and nurtured for marginalised communities and in case of plantation of mangrove seeds and seedlings in coastal areas.

 

100 (1) View
97 Chhattisgarh AAR-GW-572-2022-CHT 17-August-2022, STC/AAR/07/2022 1. M/s Shreejikrupa Project Limited

Applicability of GST rate of 12% on receipt of contract for new construction of CBD railway station, platform, parking, building and all other civil construction within the boundary of station as per entry no.3 (V) of Notification No.11/2017 – Central tax (Rate) dated .28.06.2017.

97 (2), (b) View
98 Chhattisgarh AAR-GW-571-2022-CHT 17-August-2022, STC/AAR/06/2022 1. M/s Savex technologies Pvt ltd

1. Whether product i.e., interactive flat panels (IFPS) being traded by applicant qualifies under chapter heading 84714190?

2. Rate of tax applicable in such goods is 9% CGST and 9% SGST in terms of entry no 360 of schedule III of notification no. 3/2017- central tax dated.28.06.2017

97 (2), (a) View
99 Chhattisgarh AAR-GW-570-2022-CHT 17-August-2022, STC/AAR/05/2022 1. M/s State Water and Sanitation Mission Jal Jeevan Mission

1. Whether Jal Jeevan mission is correct in classifying the services of M/s Call Me services provided to the government entities as exempted services?

2. Whether the services are exempt under notification no.12/2017 central tax dated. 28.06.2017

97 (2), (a), (b) View
100 Karnataka AAR-GW-101-2022-KT 12-August-2022, KAR ADRG 29/2022 1. Mercara Downs Golf Club.

Whether the donation amount is taxable under GST or not? If taxable whether the rate of GST applicable on the said donation is 18% or not?

View
101 Karnataka AAR-GW-100-2022-KT 12-August-2022, KAR ADRG 28/2022 1. Avani infosoft Private Limited.

1. Whether the services being provided by the applicant as contained in the annexure 1 to the Service contract between the applicant and M/s Isha Outreach is exempt under entry no. 57 of Notification No. 9/2017-Integrated Tax (Rate) dated 28th June 2017?
2. If no for point (1), Whether such service is exempt under any other notification?.

97 (2) (b) & ( e ) View
102 Karnataka AAR-GW-99-2022-KT 12-August-2022, KAR ADRG 27/2022 1. Sivantos India Private Limited.

a. Classification of parts and accessories suitable for use solely with the hearing aids
b. Rate of tax on supply of such parts and accessories which are suitable for use solely with the hearing aids
c. Whether such parts and accessories, suitable for use solely with the hearing aids are exempt by virtue of Sl. No. 142 of 2/2017-CT(R) as amended from time to time.

97(2) (a) (b) & (e) View
103 Karnataka AAR-GW-98-2022-KT 12-August-2022, KAR ADRG 26/2022 1. Hyundai Rotem Company.

1) Whether the supplies made under Cost Centres D, G and H (to the extent of training services) of contract 'Rs-10' to DMRC are to be considered as independent supplies of goods and services and GST rate applicable depending upon the nature of activity performed under such cost centres.
2) Whether the supplies made by all the Cost Centres of RS-10 Contract of DMRC are to be considered as 'composite supply' as defined under Section 2(30) of the Central Goods and Service Tax Act 2017 ('CGST Act') read with Section 8(1) of the CGST Act, thereby considering the supply of rolling stock undertaken under Cost Centre B and C as the principal supply and levying GST at 5% (upto 30 Sept 2019), 12% (from 1 Oct 2019 till 30 Sept 2021) and 18% (with effect from 1 oct 2021) on the entire contract value.

97(2) ( e) View
104 Karnataka AAR-GW-97-2022-KT 12-August-2022, KAR ADRG 25/2022 1. Bhagyam Binding Works

1. Whether KTBS can be classified as "educational institution" for the purposes of applicability of GST on printing services provided to it by the Applicant?
2. Alternatively, whether KTBS can be classified as "State Government" for the purposes of applicability of GST on printing services provided to it by the Applicant?
3. Whether the rate of tax being charged at present by printers on the printing of textbooks supplied to KTBS, i.e., @12%, is correct, or whether any exemptions or lower rate of tax would be applicable on the said contracts for printing and supply of school textbooks.

97(2) (b) & (g) View
105 Karnataka AAR-GW-96-2022-KT 12-August-2022, KAR ADRG 24/2022 1. P.K.S Centre for Learning.

1. Whether the activity proposed to be undertaken by the Applicant, of printing stationery items such as question papers, admit cards, answer booklets, SSLC Pass Certificate, the overprinting of variable data and lamination, fail marks cards, Circulars, ID cards and other formats used for and during examinations, envelopes for packing answer booklets on contract basis for the Karnataka Secondary Education Examinations Board, and utilized for the conduct of examinations, would constitute a supply of service to an "educational institution" as defined in Notification 12/2017 CT (R)?
2. If the answer to the above Question 1 is yes, then whether the service provided to educational institutions, specifically the Karnataka Secondary Education Examinations Board by way of printing of stationery pertaining to the conduct of examination would be covered by Sr. No. 66 (Heading 9992) of Notification No. 12/2017-Central Tax (Rate), as amended and subject to Nil rate of tax?

97(2) (b) & (g) View
106 Karnataka AAR-GW-95-2022-KT 12-August-2022, KAR ADRG 23/2022 1. The Indian Hume Pipe Company Limited.

a. Whether the supply of services by the Applicant to M/s. BANGALORE WATER SUPPLY & SEWERAGE BOARD is covered by Notification No. 15/2021- Central Tax (Rate), dated 18th November, 2021 r/w. Notification No. 22/2021 - Central Tax (Rate), dated 31st December, 2021
b. If the supplies as per Question 1 are covered by Notification No. 15/2021 - Central Tax (Rate), dated 18th November, 2021, r/w. Notification No. 22/2021-Central Tax (Rate), dated 31st December, 2021, then what is the applicable rate of Tax under the Goods and Services Tax Act, 2017 on such Supplies made w.e.f 01-01-2022; and
c. In case if the supplies as per Question 1 are not covered by the Notification supra then what is the applicable rate of tax on such supplies under the Goods and Services Tax Act, made w.e.f. 01-01-2022;

97(2)(b) & (e) View
107 Karnataka AAR-GW-94-2022-KT 12-August-2022, KAR ADRG 22/2022 1. Indian Security and Personnel arrangements

1. Whether the services proposed to be provided by it to the Department of Horticulture for cleaning and sweeping of lawns and garden path areas and segregation and transport of the garbage are liable for GST, and if yes, then at what rate?
2. Whether the services proposed to be provided by it to the Department of Horticulture for supply of manpower for garden maintenance on outsource basis to the Department of Horticulture are liable for GST, and if yes, then at what rate?

97(2) (e) View
108 Karnataka AAR-GW-93-2022-KT 12-August-2022, KAR ADRG 21/2022 1. Unnathi HR Solutions

Whether the supply of Craftsman & other manpower service to M/s Karnataka Institute of Leather Technology (State Government Organization under Department of Industries & commerce approved by AICTE & DTE), GOK, under such Contractual agreement would be entitled for exemption as envisaged under Sl No. 72 of the notification No. 12/2017-CT(R ) dated 28.06.2017 for CGST?

98(2) View
109 Karnataka AAR-GW-92-2022-KT 12-August-2022, KAR ADRG 20/2022 1. Knk Karts (p) Limited.

1. Whether the 'amusement park ride karts' commonly known as 'Go-karts' manufactured and supplied by the Applicant meant solely for the purpose of joy riding or amusement or recreational purpose and are designed and shaped to suit to run or drive only on extremely smooth specially designed surfaced tracks or closed circuits, are classifiable under Chapter Tariff heading 9508 of the First Schedule to the customs Tariff Act, 1975?
2. Whether the 'amusement park ride karts' commonly known as 'Go-karts' manufactured and supplied by the Applicant which are not roadworthy and cannot be registered as Motor Vehicles with the Regional Transport Authority ('RTO' for short) are classifiable as 'Motor vehicles meant for carrying of passengers / persons' under Chapter Tariff heading 8703 of the First Schedule to the Customs Tariff Act, 1975?
3. Whether the 'amusement park ride karts' commonly known as 'Go-karts' manufactured and supplied by the Applicant attracts GST at the rate of 18% under Sl No.441A of Schedule III to Notification No. 1/2017-Central Tax (Rate) dated 28.06.2017 as amended by Notification No.18/2021-Central Tax (Rate) dated 28.12.2021 or at the rate of 18% under Sl No. 453 of Schedule III to Notification No. 1/2017-Central Tax (Rate) , dated 28.06.2017?

97(2)(a) and 97(2)(b) View
110 Maharashtra AAR-GW-162-2022-MH 11-August-2022, ARA/Advance Ruling/Mumbai/2022-23/B-495 1. M/s Shetusha Engineers & Constructors Pvt. Ltd.

DISMISSAL VAT ARA order in case of M/s Shetusha Engineers & Constructors Pvt. Ltd.

View
111 Maharashtra AAR-GW-161-2022-MH 11-August-2022, ARA/Advance Ruling/Mumbai/2022-23/B-496 1. M/s Sonata Information Technology Ltd.

DISMISSAL VAT ARA order in case of M/s Sonata Information Technology Ltd.

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112 Maharashtra AAR-GW-160-2022-MH 11-August-2022, ARA/Advance Ruling/Mumbai/2022-23/B-497 1. M/s Unity Infroprojects Ltd.

DISMISSAL VAT ARA order in case of M/s Unity Infroprojects Ltd.

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113 Maharashtra AAR-GW-159-2022-MH 11-August-2022, ARA/Advance Ruling/Mumbai/2022-23/B-475 1. M/s Canara Robeco Mutual Fund

Withdrawal VAT ARA order in case of M/s Canara Robeco Mutual Fund

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114 Maharashtra AAR-GW-158-2022-MH 11-August-2022, ARA/Advance Ruling/Mumbai/2022-23/B-476 1. M/s Kature Decorators

Withdrawal VAT ARA order in case of M/s Kature Decorators

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115 Maharashtra AAR-GW-157-2022-MH 11-August-2022, ARA/Advance Ruling/Mumbai/2022-23/B-477 1. M/s Lakhmichand Cooverji & Co.

Withdrawal VAT ARA order in case of M/s Lakhmichand Cooverji & Co.

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116 Maharashtra AAR-GW-156-2022-MH 11-August-2022, ARA/Advance Ruling/Mumbai/2022-23/B-478 1. M/s Lipi Data Systems Ltd.

Withdrawal VAT ARA order in case of M/s Lipi Data Systems Ltd.

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117 Maharashtra AAR-GW-155-2022-MH 11-August-2022, ARA/Advance Ruling/Mumbai/2022-23/B-479 1. M/s Mukta Arts

Withdrawal VAT ARA order in case of M/s Mukta Arts

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118 Maharashtra AAR-GW-154-2022-MH 11-August-2022, ARA/Advance Ruling/Mumbai/2022-23/B-487 1. M/s Bekaert Mukand Wire Industries Pvt. Ltd.

DISMISSAL VAT ARA order in case of M/s Bekaert Mukand Wire Industries Pvt. Ltd.

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119 Maharashtra AAR-GW-153-2022-MH 11-August-2022, ARA/Advance Ruling/Mumbai/2022-23/B-489 1. M/s Prime Ventures

Withdrawal VAT ARA order in case of M/s Prime Ventures

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120 Maharashtra AAR-GW-152-2022-MH 11-August-2022, ARA/Advance Ruling/Mumbai/2022-23/B-488 1. M/s Bhagyalaxmi Properties

DISMISSAL VAT ARA order in case of M/s Bhagyalaxmi Properties

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121 Maharashtra AAR-GW-148-2022-MH 11-August-2022, ARA/Advance Ruling/Mumbai/2022-23/B-481 1. M/s Runawal Developers

Withdrawal VAT ARA order in case of M/s Runawal Developers

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122 Maharashtra AAR-GW-147-2022-MH 11-August-2022, ARA/Advance Ruling/Mumbai/2022-23/B-489 1. M/s Canon Engineering Constructions

DISMISSAL VAT ARA order in case of M/s Canon Engineering Constructions

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123 Maharashtra AAR-GW-146-2022-MH 11-August-2022, ARA/Advance Ruling/Mumbai/2022-23/B-482 1. M/s Runawal Erectors Pvt. Ltd.

Withdrawal VAT ARA order in case of M/s Runawal Erectors Pvt. Ltd.

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124 Maharashtra AAR-GW-145-2022-MH 11-August-2022, ARA/Advance Ruling/Mumbai/2022-23/B-490 1. M/s Charak Healthcare Pvt. Ltd.

DISMISSAL VAT ARA order in case of M/s Charak Healthcare Pvt. Ltd.

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125 Maharashtra AAR-GW-144-2022-MH 11-August-2022, ARA/Advance Ruling/Mumbai/2022-23/B-483 1. M/s Western Refrigeration Pvt. Ltd.

Withdrawal VAT ARA order in case of M/s Western Refrigeration Pvt. Ltd.

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126 Maharashtra AAR-GW-143-2022-MH 11-August-2022, ARA/Advance Ruling/Mumbai/22-23/B-491 1. M/s Max Tool

DISMISSAL VAT ARA order in case of M/s Max Tool

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127 Maharashtra AAR-GW-142-2022-MH 11-August-2022, ARA/Advance Ruling/Mumbai/22-23/B-492 1. M/s Navneet Publications India Ltd.

DISMISSAL VAT ARA order in case of M/s Navneet Publications India Ltd.

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128 Maharashtra AAR-GW-141-2022-MH 11-August-2022, ARA/Advance Ruling/Mumbai/22-23/B-493 1. M/s Prakash Construction

DISMISSAL VAT ARA order in case of M/s Prakash Construction

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129 Maharashtra AAR-GW-140-2022-MH 11-August-2022, ARA/Advance Ruling/Mumbai/22-23/B-494 1. M/s Precihole Machine Tools Pvt. Ltd.

DISMISSAL VAT ARA order in case of M/s Precihole Machine Tools Pvt. Ltd.

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130 Gujarat AAR-GW-138-2022-GJ 10-August-2022, GUJ/GAAR/R/2022/37 1. ITL-KCPL JV

 1.Whether the supply of design and construction of Roads and Services of TP-1 Area Under Cluster-A of MBSIR on EPC Basis wherein both goods and services are supplied can be construed to be a Composite Supply of Works Contract in terms of Section 2(119) and section 2(30) of the CGST Act, 2017 ? 2. If yes, whether the Principal Supply in this case will be the “Construction of Roads” and attract rate of 6% [CGST and SGST each] as per Notification No. 11/2017-CT(Rate) dated 28.06.2017 ) as amended)?

(a)(b) View
131 Gujarat AAR-GW-122-2022-GJ 10-August-2022, GUJ/GAAR/R/2022/39 1. Varun Travels

 1. Whether the A.C. car hiring services for Covid-19 third wave, for Emergency and for other important matter received by the Local Authority, Ahmedabad Municipal corporation as stated in the work order No.445/1 dated 01-11-21 falls under Sr. No. 6 (Public Health) of Twelfth schedule of article 243W of the constitution. 2. Whether Services provided to Ahmedabad Municipal Corporation vide their work order No.445/1 dated 01-11-21 falls under exempted category of services as stated in Sr. No. 3 of Notification No.12/2017 (Central Tax Rate) dated 28th June 2017, chapter 99 “Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to Government, a local authority or a Governmental authority by way of any activity in relation to any function entrusted to a Panchayat under Article 243G of the Constitution or to any function entrusted to a Municipality under Article 243W of the Constitution is exempted services.” 3. What kind of documentary evidences or declarations should be collected other than the work order and tender documents from the service recipient, Ahmedabad Municipal Corporation to ensure that the cars are exclusively used for the public health purpose as stated in Sr. No.6 of Twelfth Schedule of Article 243W of the constitution. 4. Whether service provider Varun Travels is entitled to claim Input Tax Credit on receipt of the direct services from the same line of business for rendering the Car Hire services to Ahmedabad Municipal Corporation as per work order No.445/1 dated 01-11-21. 5. Whether Direct input services of the same line of business received by the service provider to render the above services as stated in work order No.445/1 dated 01-11-21 issued by Ahmedabad Municipal Corporation is also exempt.

(b)(d)(e)(g) View
132 Gujarat AAR-GW-121-2022-GJ 10-August-2022, GUJ/GAAR/R/2022/40 1. M/s Hasmukhlal Jivanlal Patel

 1. Whether the activity of fabricating and mounting Tankers, Tippers, etc. on the chassis provided by the owner of such chassis i.e. bus body building would be covered under the category of Supply of Services? 2. If yes, the applicable accounting code of such services as per the Scheme of Classification of Services and the applicable rate of GST thereon.

(a)(b) View
133 Gujarat AAR-GW-120-2022-GJ 10-August-2022, GUJ/GAAR/R/2022/38 1. Troikaa Pharmaceuticals Limited

 1. Whether GST shall be applicable on the amount recovered by the company, Troikaa Pharmaceuticals Limited, from employees or contractual workers, when provision of third-party canteen service is obligatory under section 46 of the Factories Act, 1948? 2. Whether input tax credit of GST paid on food bill of the Canteen Service Provider shall be available, since providing this canteen facility is mandatory as per the Section 46 of the Factories Act, 1948 ?

 

(d) (e) View
134 Tamil Nadu AAR-GW-67-2022-TN 31-July-2022, 31/AAR/2022 1. OLA Electric Technologies Private Limited

Whether the transaction of transfer of right to do integration testing, install and market software from Tamilnadu cost centre to Karnataka Cost centre shall be leviable to GST given that such transaction is being executed between two cost centers of same entity. 2. If the answer to the above is affirmative then whether such supply be considered as goods or services?

98 View
135 Tamil Nadu AAR-GW-66-2022-TN 29-July-2022, 32/AAR/2022 1. Kamarajar Port Limited

Whether input tax credit can be claimed on upfront lease premium paid? If the answer is affirmative, in what manner the input tax credit cab be availed?

98 View
136 Tamil Nadu AAR-GW-65-2022-TN 29-July-2022, 29/AAR/2022 1. Kumaran Medical Centre

Whether the supply of medicines, drugs and other surgical goods to In-Patients during the course of diagnosis and treatment of disease, illness, injuries, deformities and abnormalities would fall meaning of “composite supply” qualifying for exemption under the category of “health care services.”? 2. Whether the supply of medicines, drugs and other surgical goods to Out-Patients during the course of diagnosis and treatment of disease, illness, injuries, deformities and abnormalities would fall meaning of “composite supply” qualifying for exemption under the category of “health care services.”? 3. Whether the supply of Implants, Prosthetics and Mobility aids during the course of diagnosis and treatment of disease, illness, injuries, deformities and abnormalities would fall meaning of “composite supply” qualifying for exemption under the category of “health care services.”?

98 View
137 Tamil Nadu AAR-GW-64-2022-TN 29-July-2022, 28/AAR/2022 1. Tulasi Textiles

On dissolution of the firm the partner No.1 and partner No.2 are getting the following assets from the firm in lieu of their capital on the date of dissolution. 1. Machinery and other fixed assets 2. Stock of raw materials, semi-finished goods and finished goods Whether the above transaction amounts to supply under the GST Act and if so whether it is taxable supply or exempted supply under the GST Act

98 View
138 Tamil Nadu AAR-GW-63-2022-TN 29-July-2022, 30/AAR/2022 1. Jay Kay Trans

What is the classification of the service viz., “Maintaining the micro-compost centres and processing the wet waste provided by the Greater Chennai Corporation at designated locations in Center Region Zones 7, 9 & 10” in Chennai? 2. Whether the aforesaid service provided by the Applicant is entitled to exemption under Serial No 3 of Notification No 12/2017-Central Tax (Rate)., dated 28/07/2017, as amended from time to time?

98 View
139 Tamil Nadu AAR-GW-62-2022-TN 29-July-2022, 27/AAR/2022 1. Sakkthi Polymers

1. Whether the transfer of raw materials, semi-finished goods and finished goods from the applicant to the transferee and such transaction would constitute a “Supply” under Section 7(1) (d) of the CGST Act, 2017(hereinafter referred to as “Act”) read with Sl.No.4( c )(i) of the Schedule II of the said Act or not? 2. Whether the applicant is eligible for exemption as per Sl.No.2 of the Notification 12/2017 Central tax (Rate) dated 28.06.2017 and as per Sl.No.2 of Notification annexed to the G.O.Ms(No.) 73 dated 29.06.2017 issued by Tamil Nadu SGST authorities or not on account of transfer of business from them to transferee as a going concern in terms of business transfer agreement? 3. Whether the applicant is eligible to transfer the input Tax Credit (ITC) available in their Electronic Credit Ledger to the Electronic Credit Ledger of the Transferee or Not?

98 View
140 Uttar Pradesh AAR-GW-564-2022-UP 28-July-2022, UP ADRG-08/2022 1. M/s Concrete Udyog LimitedUP

Whether composite works contract services supplied to Uttar Pradesh Jal Nigam involving construction & design of prestressed concrete cylinder pipelines (PCCP) and pumping plant for the purpose of supplying water to the Khurja Sewrage Treatment Plant Project from the Mundakhera Reservoir to the pond of Khurja STPP along with all ancillary works such as development of roads/paths, drain septic Tanks, sewer line, water supply system, external electrification, service connection to building, etc would be covered under Entry 3(iii) of the Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 ?

97(2)(a)&(b) View
141 Uttar Pradesh AAR-GW-560-2022-UP 28-July-2022, UP ADRG-09/2022 1. M/s KDS Services (P) Ltd

I) Whether the Project Development Service (i.e. Detailed Project Report Service and Project Management Consultancy services ('PMCS') provided by the applicant to the recipient under the Contract from District Urban Development Agency (herein after referred as “DUDA”) which is District Level Agency of State Urban Development Agency (SUDA) and the Project Management Consultancy services ('PMC") under the Contract for PMAY would qualify as an activity in relation to function entrusted to Panchayat or Municipality under Article 243G or Article 243W respectively, of the Constitution of India?

II) If answer to first question is in affirmative then, whether such services provided by the applicant would qualify as Pure services (excluding works contract service or composite supplies involving supply of any goods) provided to the Central Government, State Government or Union territory or local authority or a Governmental Authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution,  as provided in serial number 3 of Notification No. 12/2017- Central Tax (Rate) dated 28 June, 2017, as amended (S. No. 3A) by Notification No. 2/2018- Central Tax (Rate) dated 25 January, 2018 issued under Central Goods and Services Tax Act, 2017 (CGST') and corresponding Notifications No. KA.N.I.-2-843/X1- 9 (47) / 17-UP. Act-1 - 2017 - Order - (10) - 2017 Lucknow, dated June 30, 2017 issued under Uttar Pradesh Goods and Service Tax Act, 2017 ('UPGST Act'), where the Project cost includes the cost of service rendered along with reimbursement of cost of procurement of goods for rendering such service, and, thus, be eligible for exemption from levy of CGST and UPGST, respectively.

97(2)(a)&(b) View
142 Uttrakhand AAR-GW-104-2022-UK 18-July-2022, 07/2022-23 1. M/s Rameshwar Havelia with trade name DOON VALLEY LOGISTICS

Whether ITC on Inputs nd Input Services received for the development of infrastructure for rental warehouse by applicant is admissible to them or not?

100 (1) View
143 Telangana AAR-GW-412-2022-TEL 15-July-2022, 42/2022 1. M/s. Sandheera Infratech Private Limited

What is the geographical limit of the city of Hyderabad, Telangana as per Notification No.3 of 2019 – GST Rate?

97(2)(b) View
144 Telangana AAR-GW-370-2022-TEL 15-July-2022, 45/2022 1. M/s. Hyderabad Security Offset Printers Private Limited

What is the rate of tax including HSN code for printing of leaflets?

98(4) View
145 Telangana AAR-GW-369-2022-TEL 15-July-2022, 40/2022 1. Mr. Murthy Mohan Rao

1. Whether there is any GST liability to be paid by the developer with respect to the share of flats given to applicant in pursuance of development agreement dated: 28.04.2017?

2. If answer to (a) is yes, When the GST needs to be paid?

3. If answer to (a) is yes, the rate of GST to be applied?

4. If answer to (a) is yes, the taxable value to be taken for arriving the GST liability?

98(4) View
146 Telangana AAR-GW-368-2022-TEL 15-July-2022, 44/2022 1. M/s. Power Solutions

1. GST rate of tax on TS Government, HMWSSB work contracts including material & services and services only.

98(4) View
147 Telangana AAR-GW-367-2022-TEL 15-July-2022, 46/2022 1. M/s. Incnut Lifestyle Retail Private Limited

Whether the products manufactured by him under the licences issued by AYUSH department of Government of Telangana and sold as Ayurvedic products fall under HSN No. 30.04 or under HSN 3304 of the GST Tariff?

98(4) View
148 Telangana AAR-GW-366-2022-TEL 15-July-2022, 41/2022 1. M/s. KPC Projects Limited

1. In view of the services provided by the applicant to TSTDC., is the applicant eligible to avail the concessional rate of GST at 12% as prescribed in of S. No. 3 (vi) of the Notification No. 11/2017-Central Tax(Rate) dated 28.06.2017, as amended by?

2. If not, what is the appropriate rate and classification of GST to be charged by the applicant?

98(4) View
149 Telangana AAR-GW-365-2022-TEL 15-July-2022, 43/2022 1. M/s. Bollu Siva Gopala Krishna

1. Whether GST is applicable on Renting of an immovable property to a Recognized Educational institution (Which is not a commercial Activity) and which is also registered under section 12AA of the Income-tax Act, 1961 and which provides

(i) Pre-School education and education up to higher secondary school or equivalent, (ii) Education as a part of a curriculum for obtaining a qualification recognized by any law for the time in force, (iii) Education as a part of an approved vocational education course;

2. Whether GST is applicable on Renting of an immovable property to a Government School.

98(4) View
150 Telangana AAR-GW-411-2022-TEL 14-July-2022, 48/2022 1. M/s. Duet India Hotels (Hyderabad) Private Limited

The applicant submits the following questions for Advance Ruling and their interpretation on the questions as under:

1. Whether GST is applicable on electricity and water charges which are being collected at actual by the Lessor from the Lessee?

2. If answer to Q.No.1 is yes, then what is the nature of supply and applicable rate of GST?

97(2) (e) View
151 Telangana AAR-GW-410-2022-TEL 14-July-2022, 49/2022 1. M/s. Magnetic Infotech Pvt Ltd

a. Whether GST exemption is applicable to applicant in respect of the pre and post Examination services being provided to the Educational Boards and Universities (including Open Universities)?

b. If answer to Q.No.1 is affirmative, whether the exemption is available to the applicant in case of the services are provided on sub-contract basis i.e., the applicant provides pre and post examination services to the main contractor who in turn provides the said services to the Educational Boards and Universities (including Open Universities)?

 

97(2) (e) & (g) View
152 Telangana AAR-GW-68-2022-TEL 14-July-2022, 38/2022 1. M/s. Sri Bhavani Developers

1. Whether notification 4/2019 can be followed and GST be paid on RCM basis for the share of land lord as the project is falling under "other than On-going Projects" as it can be considered as new project?

2. Is RCM applicable to daily wages, Labour Charges and Contract Labour?

3. Whether there is any limit on the percentage of material to be used in project for Eg: cement 15%, sand 10% etc?

4. Whether Salaries, Incentives, Brokerage, Remuneration and interest on Working Capital are liable for RCM?

5. In a project of combination of affordable Flats (Carpet Area is less than 60Sq Mts), and Non affordable flats (Carpet Area is more than 60Sq Mts), can different rate of tax be adopted for different units, i.e., GST 1% in case of affordable Units and 5% in case of Non affordable units based on the Carpet area?

6. That, the customer is entering into two types of agreements at the time of selling the semi finished residential flat.

a) "SALE AGREEMENT" and

b) Completion of semi finished works called "WORK ORDER",

In such case what is the rate of tax for:

a) For SALE DEED @ 5%

b) For WORK ORDER @ 18% or 12% or 5%. Whether they are eligible for ITC in case of 18% /12%? What is the tax rate in case of affordable housing project in the above situation?

98(4) View
153 Telangana AAR-GW-45-2022-TEL 14-July-2022, 37/2022 1. M/s. Casa Rouge Owners Association

C.T. Department Authority for clarification and Advance Rulings – Certain clarification sought by M/s. Casa Rouge Owners Association, Hyderabad – Application withdrawn - Regarding.

96(1) View
154 Telangana AAR-GW-364-2022-TEL 13-July-2022, 47/2022 1. M/s. Maddi Seetha Devi

1. Whether transfer of land or transfer of 'development rights' to the developer by the landowner is to be considered as receipt of consideration by the developer as per Notification No.04/2018-CT (Rate) dt.25.01.2018 and as per the clarifications issued after introduction of GST and prior thereto towards the construction of flats in the residential complex to be taken up by the developer for the landowner?

2. Whether the liability to pay GST or service tax as applicable arises on the developer immediately on receipt of development rights or immediately on conveyance of the flats to be constructed by way of an allotment letter?

98(4) View
155 Uttrakhand AAR-GW-103-2022-UK 13-July-2022, 06/2022-23 1. M/s SIDCUL Dehradun Uttarakhand

Whether double charging of GST as mentioned in draft estimates submitted by PITCUL/UPCL in respect of contract involving supply of equipment/machinery & erection, installation & commissioning services with civil work is correct as per the present GST regime?

100 (1) View
156 Telangana AAR-GW-44-2022-TEL 11-July-2022, 36/2022 1. M/s. Vodafone Idea Limited

The Applicant would like to seek a ruling on whether the supply of 'telecommunication services' to local authority (Greater Hyderabad Municipal Corporation) by applicant is a taxable services under Section 9(1) of the CGST Act, 2017 and/or exempted vide Sr. No. 3 (Chapter 99) of Table mentioned in Notification No. 12/2017- Central Tax (Rate) dated 28 June 2017.

98(4) View
157 Telangana AAR-GW-363-2022-TEL 07-July-2022, 35/2022 1. Srico Projects Private Limited

1. In view of the services provided by the applicant to Contractees (Details Enclosed as Annexure II) is the applicant eligible to avail the concessional rate of GST at 12% as prescribed in of S. No. 3 (vi) of the Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017, as amended?

2. If not, what is the appropriate rate and classification of GST to be charged by the applicant? Before 1.1.2022 and after 1.1.2022

98(4) View
158 Telangana AAR-GW-43-2022-TEL 07-July-2022, 33/2022 1. M/s. Panchajanya Lube Solutions

C.T. Department Authority for clarification and Advance Rulings – Certain clarification sought by M/s. Panchajanya Lube Solutions, Hyderabad – Application withdrawn - Regarding.

96(1) View
159 Telangana AAR-GW-42-2022-TEL 02-July-2022, 34/2022 1. M/s. Sri Vishnu Granites Private Limited Hyderabad

C.T. Department Authority for clarification and Advance Rulings – Certain clarification sought by M/s. Sri Vishnu Granites Private Limited Hyderabad – Application withdrawn - Regarding.

96(1) View
160 Uttar Pradesh AAR-GW-150-2022-UP 01-July-2022, UP_ ADRG _07_2022 1. M/s KDS Services (P) Ltd.

1. Whether the Project Development Service (i.e Detailed project report service/beneficiary document preparation) and project management consultancy services (PMCS)/Supervision Services provided by the applicant to the recipient under the contract from state urban development authority (herein after referred as "SUDA") and the project management consultancy services("PMC") under the contract for PMAY would qualify as an activity in relation to function entrusted to Panchayat or municipality under article 243G or article 243W respectively of the constitution of India?
2. If answer to first question is in affirmative then, whether such services provided by the applicant would qualify as pure services (excluding works contract service or composite supplies involving supply of any goods) as provided in serial number 3 of Notification No. 12/2017-central tax (rate) dated 28 june, 2017, as amended (S.No. 3A) by Notification No. 2/2018-central tax(rate) dated 25 january, 2018 issued under central goods and services tax act, 2017 (CGST) and corresponding Notification No. K.A.N.I.-2-843/XI-9(47)/-UP.Act-1-2017-order-(10)-2017 Lucknow, dated June 30, 2017 issued under Uttar Pradesh Goods and Service rendering such service, and thus, be eligible for exemption from levy of CGST and UPGST.

View
161 Uttar Pradesh AAR-GW-149-2022-UP 01-July-2022, UP_ ADRG _06_2022 1. M/s Rodec Pharmaceuticals Private Limited

(1)Whether the GST paid on inputs/input services procured by us for promotional scheme are eligible for input tax credit under the GST law in terms of section 16 read with section 17 of the CGST Act, 2017.
(2)Also whether input tax credit is admissible to us in respect pf tax paid on
(i)Services provided by the hotel including accommodation food & beverages
(ii)Supply of food and beverages by outside caterers

View
162 Karnataka AAR-GW-87-2022-KT 01-July-2022, KAR ADRG ROM 01/2022 1. M/s Shree Vinayak Enterprises (Sri Ganganahalli Channaveeregowda Krishnegowda)

Rectification order passed under section 102 of the GST Act 2017 which pertains to M/s Sree Vinayaka Enterprises (KAR ADRG 60/2021 dated: 29.10.2021) during the month of July-2022

102 View
163 Karnataka AAR-GW-50-2022-KT 01-July-2022, KAR ADRG 19/2022 1. Myntra Designs Private Limited

1. Whether the transaction of the Applicant of providing space on its web-portal for advertisements provided by a foreign entity i.e., Lenzing Singapore Pte Limited for a consideration, is taxable?

2. Consequently, what will be the correct classification of the services provided and rate of tax on the transaction of the Applicant of providing space on its web-portal for advertisements provided by a foreign entity i.e., Lenzing Singapore Pte Limited ?

97(2)(a) View
164 Karnataka AAR-GW-49-2022-KT 01-July-2022, KAR ADRG 18/2022 1. Karnataka Text Book Society(R)

1. Whether the service of printing and supply of textbooks received by government entity (the Applicant) from private printers where content belongs to the Applicant and physical inputs belong to the printer, would be covered by Notification No. 12/2017-Central Tax (Rate), as amended and subject to Nil rate of tax. This clarifiction is sought so as to enable the Applicant to avail the benefit of the Notification during the tendering process.
2. If the printing and supply of textbooks is held to be taxable, what would be the rate of GST and the SAC code.
3. Whether the amendement of SL No. 27 of Notifiction No. 11/2017 vide Notification No. 06/2021 would apply to the Applicant, or whether the Notification 12/2017 Central Tax (Rate) would supersede it so as to make the Applicant liable for Nil rate of GST on printing and supply of textbooks
4. Whether GST should be collected on rental income from property leased by the Appellant to Karnataka Food & Civil Supplies Corporation Ltd. (Govt. of Karnataka Undertaking), and if yes, whether rent received in January 2022 for past periods (2005-2021) is liable for GST.
5. Whether GST is appliable on sales of scrap by the Apllicant
6. Whether the Applicant's GST registration should be retained or surrendered.

97(2)(a)(b)(e)&(f) View
165 Karnataka AAR-GW-48-2022-KT 01-July-2022, KAR ADRG 17/2022 1. Karnataka Secondary Education Examination Board

1. Whether the Applicant is an "eductional institution" and ought to be treated as such for the purposes of applicability of GST?

2. Whether the activity of printing of the following items of stationery on behalf of educational institutions constitutes a supply of service: a. question papers, b. admit cards, c. answer booklets d. SSLC Pass Certificate, the overprinting of variable data and lamination e. Fail marks cards f. Circulars, ID cards and other formats used for and during examinations g. Envelopes for packing answer booklets If yes, whether the service provided to educational institutions by way of printing of stationery and other services incidental to the conduct of examination by such institutions would be covered by Sr. No. 66 (Heading 9992) of Notification No. 12/2017-Central Tax (Rate), as amended and subject to Nil rate of tax.

3. Whether the following incidental services provided to or performed on behalf of educational institutions are also services that are covered by Sr. No. 66 (Heading 9992) of Notification No. 12/2017-Central Tax (Rate), as amended and subject to Nil rate of tax: a. Scanning of answer booklets and converting the same into digital images; b. hiring of light motor vehicles and heavy motor vehicles for transportation of examination materials; c. annual maintenance of computers and equipment; d. Obtaining the services of programmers and technical staff for examination related work; and e. Obtaining Group 'D' staff, Drivers, Data Entry Operators, Security Guards, & House Keeping services related for SSLC Examination work.

98(4) View
166 Tamil Nadu AAR-GW-58-2022-TN 30-June-2022, 26/ARA/2022 1. NSK SHIP MANAGEMENT PRIVATE LIMITED

Whether the vessel support services provided by the applicant to its group company outside India qualify as “ Export of services” under GST?

97(e ) View
167 Tamil Nadu AAR-GW-57-2022-TN 30-June-2022, 21/AAR/2022 1. SRINIVASAKUMAR VEERAMANI

1. What is the classification under customs tariff for "Fly Ash Blocks"?
2. What is the rate of GST applicable for "Fly Ash Blocks?

98 View
168 Tamil Nadu AAR-GW-56-2022-TN 30-June-2022, 22/AAR/2022 1. BE WELL HOSPITALS PRIVATE LIMITED

1. Whether the supply medicines and consumables used in the course of providing health care services to In-patients by pharmacy unit of be well hospitals for diagnosis or treatment during the patients admission in hospital would be considered as "composite supply" of health care service as under GST and consequently avail exemption under notification no. 12/2017- CT (Rate) read with section 8(a) of GST?
2. Whether the supply of medicines and consumables used in the course of providing health care services to out-patients by pharmacy unit of the be well hospitals for diagnosis or treatment would be considered as "composite supply" of health care services under GST and consequently avail exemption under notification 12/2017 CT(Rate) read section 8(a) of GST?

98 View
169 Tamil Nadu AAR-GW-55-2022-TN 30-June-2022, 23/AAR/2022 1. SRINIVAS WASTE MANAGEMENT SERVICE PRIVATE LIMITED

1. Whether contracts received from various corporations and a municipality towards solid waste management is exempted from GST vide Sl. No. of notification 12/2017- CT. (Rate) dated 28.06.2017?
2. Whether contracts received from various city corporations and municipality towards remowal of legacy waste dumped at dump site through bio-mining process is exempted from GST vide Sl. No.3 of 2017- C.T. (Rate) dated 28.06.2017?
3. Whether GST TDS is applicable or not for the exempted contracts?

98 View
170 Tamil Nadu AAR-GW-54-2022-TN 30-June-2022, 24/AAR/2022 1. NTL INDIA PRIVATE LIMITED

1. Whether the exemption of GST on the intra-state supply of services of description as specified against Sl. No. 23 in Col(3) of the table to notification no. 12/2017-CT (rate) dated 28.06.2017, Viz services by way of access to a road or a bridge on payment of toll charges falling under the heading 9967 from so much of the central tax leviable thereon under sub-section(1) of section 9 of the said act, as amended is appicable to the applicant as well.
2. Whether the value of toll charges (which attracts Nil rate as pointed out in (i) above is liable to be included in the value of outward supply of service?
3. Whether the applicant is liable to pay tax on the toll charges also by adding to outward value of supply of service.

98 View
171 Tamil Nadu AAR-GW-53-2022-TN 30-June-2022, 25/AAR/2022 1. TRIDENT PNEUMATICS (P) LTD.

Whether air spring failure indication cum brake application (FIBA) proposed to be manufactured and supplied solely and principally for use in railways can be classified under "86072100- air brakes and parts thereof" of section XBII?

98 View
172 West Bengal AAR-GW-47-2022-WB 30-June-2022, 05/WBAAR/2022-23 1. AMWA MOTO LLP

Whether a three-wheeled electrically operated vehicle, commonly known as e-rickshaw, when sold without battery is classifiable as an “electrically operated motor vehicle" under HSN 8703.

100 (1) View
173 West Bengal AAR-GW-46-2022-WB 30-June-2022, 04/WBAAR/2022-23 1. ROHIT SINGH KHARWAR

Whether a three-wheeled electrically operated vehicle, commonly known as e-rickshaw, when sold without battery is classifiable as an “electrically operated motor vehicle" under HSN 8703.

100 (1) View
174 West Bengal AAR-GW-45-2022-WB 30-June-2022, 03/WBAAR/2022-23 1. TOPLINK MOTORCAR PRIVATE LIMITED

Whether GST liability on sale of vehicle, spares etc. can be discharged by utilizing the input tax credit on purchase of demo vehicle.

100 (1) View
175 Uttar Pradesh AAR-GW-413-2022-UP 28-June-2022, UP_ ADRG _05_2022 1. M/s Suez India Private Limited.

Question-1 Whether the services provided as a Utter Pradesh Jal Nigam would be considered as a service provided to a governmental authority under GST Laws?  

Answer-1- Replied in affirmative.

Question-2 What is the applicable GST rate on supply of works contracts services in relation to sewage treatment plant made by the Applicant to Uttar Pradesh Jal Nigam, on or after 1st Jan 2022? Answer-2-  18%(CGST 9% + SGST 9%)

View
176 Maharashtra AAR-GW-33-2022-MH 27-June-2022, GST-ARA-78/2021-22/B-89 1. M/s. 2Coms Foundation

Whether the reimbursement received by 2COMS found (Applicant by industry partner, for the stipend paid to students, attract GST?

98 View
177 Kerala AAR-GW-325-2022-KER 25-June-2022, KER/139/2021 1. M/s. Kerala State Co-operative Federation for Fisheries Development Limited

Rate of tax on marine engine and its spare parts.

View
178 Maharashtra AAR-GW-32-2022-MH 24-June-2022, GST-ARA-10/2020-21/B-88 1. M/s. The Gypsum Company(Santosh Nagappa Shetty)

Whether diesel filled free of cost by the service recipient in the engaged chartered (dedicated) vehicles, would form part of value of supply of service charged by the applicant and whether GST would be leviable on value of diesel filled free of cost by the service recipient or otherwise under GTA service?

98 View
179 Kerala AAR-GW-326-2022-KER 21-June-2022, KER/138/2021 1. ULCCS Calicut City Infrastructure Development Private Ltd

1. Whether the annuity amount received is exempted or not as it contains
both construction and maintenance parts (which are inseparable) as per
entry No. 23A of the Notification No. 12/2017 Central Tax (Rate) dated
28.06.2017?
2. The establishment IS eligible for an early completion bonus as the
construction is completed before the scheduled date. Whether this
bonus will also be exempted as it is the part and parcel of the principal
project.

View
180 Maharashtra AAR-GW-414-2022-MH 21-June-2022, GST-ARA-17/2020-21/B-86 1. M/s.Cummins India Ltd.

1. Whether arrangement for overhaul and repair of engines are 'composite supply' ?

2. Whether 'principal supply' in overhaul and repair of engines is 'services' ?

3. and resultantly, whether the rate of tax (GST) for all supplies (consisting of parts / sub-assemblies and repair services) is 18% ?

 

97 View
181 Maharashtra AAR-GW-413-2022-MH 21-June-2022, GST-ARA-39/2020-21/B-87 1. M/s. Altracrete Build Mat Pvt Ltd.

The HSN code related to 1. Tiles adhesive 2. Block Joint Mortar 3.Wall putty & 4. the grout

Advance Ruling application withdrawn.

97 View
182 Uttar Pradesh AAR-GW-414-2022-UP 20-June-2022, UP_ADRG_04_2022 1. M/s Elegant Infra Developers

Question- With effect from 01.01.2022, whether the work contract services provided by way of construction of non-commercial establishments by Elegant Infra Developers to the construction & Design Services Division 0f the Uttar Pradesh Jal Nigam be subject to GST at the rate of 12%(6% CGST+6%SGST) by virtue of item (vi) of serial number 3 of the notification No. 11/2017-Central Tax(Rate) dated 28.06.2017 by considering the Construction & Design Services Division of the Utter Pradesh Jal Nigam as a “Local Authority” or the same will be subject to GST at the rate of 18% (9% CGST+9%SGST) under item (xii) of serial number 3 of the Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 by considering the Construction & Design Services Division of the Utter Pradesh Jal Nigam as a “Government Authority”?  

ANSWER- The works contract services provided by way of construction or non-commercial establishments by applicant to the construction & Design Services Division of Uttar Pradesh Jal Nigam will be subject to GST at the rate of 18%(9% CGST +9% SGST) under item (xii) of serial number 3 of the Notification No. 11/2017 -Central Tax (Rate) dated 28.06.2017 by considering the Construction & Design Services Division of the Uttar Pradesh Jal Nigam as a "Governmental Authority".

97(2)(a)& (b) View
183 Rajasthan AAR-GW-90-2022-RJ 17-June-2022, RAJ/AAR/2022-23/09 1. M/s Board of Secondary Education Rajasthan

Whether the following services provided by the supplier to the Board of Secondary Education in relation to conduction of examination can be claimed as exempted as per Notification No.12/2017-CT(Rate) read with explanation in paragraph 3 clause (iv), and read with Circular No. 1S1/07/2021-GST dated 17thJune,2021?
1. Services of providing printing of Answer sheets, Questio