Authority for Advance Ruling (AAR)

Sr. No. Name of the Applicant States/UT Brief of Order ­in ­Appeal (OIA) Order No. & Date Download Category
1521 Aadhya Gold Private Limited Karnataka

"Whether GST is to be paid only on the difference between the selling price and purchase price as stipulated under Rule 32(5) of CGST Rules, 2017, if applicant purchases used/second hand gold jewellery from individuals who are not dealers under the GST and at the time of sale there is no change in the form/nature of goods?".

KAR/ADRG/35/2021 dated 09-07-2021

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97(2)(e)
1522 Global Gruh Udyog Gujarat

Q.What will be the classification of the goods intended to be produced such as Puripapad and Unfried papad?

GUJ/GAAR/R/21/2021 dated 08.07.2021

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97(2)(a)
1523 M/s. Foods and Inns Limited Andhra Pradesh

i) Can the Mango Pulp/puree be treated as fresh fruit and exemption be claimed on it? If not whether the mango pulp/puree falls under the heading 20079910 or 0804 or 2008?
ii) What is the rate of tax payable on outward supplies of Mango fruit pulp/puree under the GST Act?

AR No.16 /AP/GST/2021 dated:07.07.2021

application-pdf(Size: 3.81 MB)

97(2)(a)
1524 M/s. Rotary Club of Bombay Pier Maharashtra

1. Whether the amount collected as membership subscription and admission fees from members is liable to GST as supply of services?

2. If the above receipts are liable to GST can the Club claim Input tax credit of the tax paid on Banquet and catering services for holding members meetings and various events?

GST-ARA- 29/2020-21/B-43 Mumbai dated 04.08.2021

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97(2)(d),(e),(f) & (g)
1525 Airbus Group India Private Limited Karnataka

"Whether the activities carried out in India by the Applicant would constitute a supply of "Other support services" falling under HSN code 9985 or as "Intermediary service" classifiable under HSN code 9961/9962 or any other classification of services as specified under various Tariff entries of rate notification issued under Goods and Services Tax Las?

KAR/ADRG/31/2021 dated 01-07-2021

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97(2)(a)&(e)
1526 M/s. ARINEM CONSULTANCY SERVICES PVT Ltd Uttar Pradesh

Q-1 We hold that the Services rendered  under the Contract with State Urban Development Agency, Uttar Pradesh (SUDA) , and for PMAY are in relation  to Functions Entrusted to Municipalities under Article 243 W and to Panchayats under Article 243 G of the Constitution of India.

Ans-1 Such services would Qualify as Pure Service (excluding works Contract Service or other Composite  Supplies involving Supply  of any Goods)” and accordingly exempt from the payment of GST duty Covered in SI. No 3 of Notification No. 12/ 2017 Central Tax (RATE) , DATED 28th June , 2017 issued under Central Goods  and Services  Tax Act, 2017 (CGST / Act), And  Corresponding Notification issued under Uttar Pradesh Goods and Services Tax Act, 2017 (UPGST Act).

UP_AAR_81 dated 30.06.2021

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97(2)(b)
1527 M/s. ADITHYA AUTOMOTIVE APPLICATION PVT LTD Uttar Pradesh

Q-1 Whether the Body Building Activity on the Chasis provided by the principal would Amount to manufacturing Services Attracting 18% of GST ?

Ans-1 No.

Q-2 Whether Clarification of CBIC vide para No. 12.3 of Circular No. 52/26/2018 GST dated 09.08.2018 Clarifying 18% rate of GST in respect of building of Body of buses would also Apply in the Case of Applicant ?

Ans-2 No.

UP_AAR_82 dated 30.06.2021

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97(2)(a), (b)&(g)
1528 M/s. Talod Food Products Private Limited Gujarat

withdrawal

GUJ/GAAR/ADM/2021/02 dated 30.06.2021

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1529 M/s. Tripcon Engineering Pvt Ltd Gujarat

Sprocket is classified under HSN 848390 tariff subheading

GUJ/GAAR/R/17/2021 dated 30.06.2021

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97(2) (a) (e) & (g)
1530 M/s. Ahmedraza Abdulwahid Munshi ( Nadim Scrap ) Gujarat

1.Can Composition Dealer purchase Scrap/Used vehicles from Unregistered Dealers? RCM on these purchases applicable or not?
2.Any RCM exemption limit amount for purchase of Scrap and Used vehicles from unregistered dealers?

GUJ/GAAR/R/18/2021 dated 30.06.2021

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97(2) (a) (b) (e) & (g)