Authority for Advance Ruling (AAR)

Sr. No. Name of the Applicant States/UT Brief of Order ­in ­Appeal (OIA) Order No. & Date Download Category
1251 M/s Time Technoplast Limited Karnataka

Whether they are liable for 0.1% concessional rate of tax under Notification No.41/2017-IT (Rate) on supply of HDPE Drums for use by the manufacturer of Ethyl Alcohol in his factory for packing his manufactured goods and supply to merchant exporter?

KAR/ADRG- 54/2021 dated 29.10.2021

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97(2) (b)
1252 M/s ALCOATS Karnataka

Applicable rate of GST for our activity when it is provided to registered person, as per Notification No.11/2017-Central Tax (Rate) dated 28.06.2017 as amended time to time and clarificatio Circular No.126/45/2019-GST dated 22-11-2019 serial number 26 of the said notification as amended time to time specifies tax rate for the heading 9988 (manufacturing services on physical imputs (goods) owned by others), Whether our activity falls under item number (id) which attracts 12% tax rate (GSTs at 6%) or whether it falls under item number (iv) which attracts 18% tax rate (GSTs at 9%)

KAR/ADRG- 62/2021 dated 29.10.2021

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97(2) (b)
1253 M/s Devanahalli&HosakoteTaluks MSPC Karnataka

a.Classification of Goods, HSN Code and Rate of Tax on Pushti', a mixture of Ragi, Rice, Wheat, Green gram, Fried gram, Moong dal, and Soya in different proportions.
b.Does Circular No.149/05/2021-GST dated 17.06.2021; apply to MSPC, as MSPC is supplying food to CDFO for which the end user is anganwadicenters.

KAR/ADRG- 56/2021 dated 29.10.2021

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97(2) (a)&(b)
1254 M/s Pine Subsidiary Industry Karnataka

(i) Whether Tax Invoice from Bengaluru office (Registered Place of Dusiness) for imports received at Chennai Sea Port and directly sold to a customer either in Andhra Pradesh, Tamil Nadu, etc., could be raised, or a separate registration is to be obtained at the place of Importation, Le. Tamil Nadu for the mentioned transactions? Whether the contents and details of the sample draft invoice are correct in law,

(ii). If we do not need separate registration in Tamil Nadu, can we do the transaction using Karnataka GSTIN. If yes, then in case of issuance of e-way bill, is it correct to mention the GSTIN of Karnataka and the place of dispatch as Chennai Sea Port?

(iii). Whether Input tax credit would be available to the registration in Karnataka u/s 16(2) even though the goods have not been physically received in the premises of the applicant but directly transported to the customer? What is the required documentation to avail input tax credit in such cases?

KAR/ADRG- 57/2021 dated 29.10.2021

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97(2) (a), (c), (e), (f) & (g)
1255 M/s HDL Industries. Karnataka

a. Whether the subsidy from Government of Karnataka is to be reduced from the value of import of plant and machinery from China, Jor the purpose of levying GSTP

b. Whether valuation of supply of goods under the GST Act or any other relevant Act in respect of import of goods excludes government subsidy?

e. Whether GST will be levied on imports of plant & machinery after reducing Government subsidy from the CIF value of the imports?

KAR/ADRG- 59/2021 dated 29.10.2021

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97(2) (b)
1256 M/s Star Creative Karnataka

i. Whether the documentary services including picture of the testimony / documentary videos provided to corporations and various boards including KHB are exempted under GST?

ii. Whether the documentary services including picture of the testimony / documentary videos provided to various government departments including Zilla and TalukPanchayat are eligible for exemption from GST?

iii. Whether providing documentary videos and /or pictures of testimony through CD or other storable devices to various Government Departments and Panchayatscontinues to be exempted services?

KAR/ADRG- 58/2021 dated 29.10.2021

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97(2) (e)
1257 M/s. Sneha Farms Private Limited Telangana

Application filed by applicant was withdrawn

TSAAR Order No.18/2021 dated 26.10.2021

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1258 M/s. DECCAN WHEELS Maharashtra

1. How to calculate margin on sale of second hand goods? Whether
A) Margin = Sales price – Purchase price  OR 
B) Margin = Sales price – (Purchase price + Processing cost) 
For ex: We purchased a second hand car for Rs 10, 00,000/-. Incurred minor processing cost of Rs 50,000/- and sold the car for Rs 12, 00,000/-. 
In this case whether margin will be Rs 2,00,000/- (12,00,000-10,00,000) or Rs 1,50,000/- (12,00,000- [10,00,000 + 50,000])? 
If B is correct we cannot claim Input Tax Credit on processing cost incurred but if A is correct can we claim Input Tax Credit on processing cost incurred?

2) Whether tax is to be calculated on margin or the margin is inclusive of tax?
For ex: We purchased a second hand car for Rs 10, 00,000/- and sold it for Rs 12, 00,000/-. The margin is Rs 2, 00,000/-. In this case whether tax amount will be Rs 36,000/- (2, 00,000*18%) or it will be Rs 30,508/- (2, 00,000*18%/118%)?

3) Input Tax Credit 
Can we claim Input Tax Credit on other indirect expenses incurred for the purpose of business such as rent, commission, professional fees, telephone etc.?

4) If in F.Y. 2019-20 our total margin on sale of second hand goods is below Rs 1.5 crores and total sale  value of second hand goods is above Rs 1.5 crores can we opt for composition scheme for F.Y. 2020-21 as  in F.Y. 2019-20 our total margin will be less than Rs 1.5 crores

GST-ARA- 103/2019-20/B-81 Mumbai dated 25.10.2021

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97(2)(d)
1259 M/s. HOTEL OM TUNGA VIHAR Maharashtra

1. When lodging guest orders food from the room (it is called room service also called as in room dining) then what is the rate of GST applicable?

2. What is GST rate applicable on banquet hall?

GST-ARA- 87/2019-20/B-79 Mumbai dated 25.10.2021

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97(2)(b) & (e)
1260 M/s.Godavari Marathwada Irrigation Development Corporation Maharashtra

Whether Works contract awarded under the Krishna Bhima stabilization project to be classified under sub-clause (vii) of serial no 3 of Heading 9954 (construction of service) substituted by way of Notification No 31/2017 Central tax (Rate) dated 13th Oct 2017 as amended to original notification 11/2017 – Central Tax (Rate)

GST-ARA- 91/2019-20/B-80 Mumbai dated 25.10.2021

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97(2)(b)