Authority for Advance Ruling (AAR)

Sr. No. Name of the Applicant States/UT Brief of Order ­in ­Appeal (OIA) Order No. & Date Download Category
1551 M/s S.A. Safiullah & Company (Prop Shri Abdul Razak) Tamil Nadu

1. Whether the "Nizam Pakku" bought and sold by the Applicant, the manufacturing process of which has been explained by them, is classifiable under Chapter heading 0802 8030 of the Customs Tariff and hence attract 2.5 % CGST as per Sl.No.28 of Schedule I of Notification 1/2017 Central Taxes (Rate) Dt. 28.06.2017 and equal rate of SGST?

TN/34/ARA/2020 DATED 21.10.2020

(Size: 3 MB)

97(2)(a)
1552 Zigma Global Environ Solution Pvt Ltd Tamil Nadu

1. Classification of the services viz Solid waste management Revamping of existing dumped Garbage in compost yards by Bio mining process" provided by the applicant to M/s. Erode City Municipal Corporation, Erode

2. Whether aforesaid services provided by the applicant are exempted under Sl. No. 3 of notifications No. 12/2017 dt: 28.07.2017 as amended?

3. Whether the Erode city Municipal Corporation is liable to deduct TDS as per the provisions of section 51 of CGST Act of TNGST Act, 2017 for the services rendered as state in the application?

TN/35/AAR/2020 DATED 21.10.2020

(Size: 11.9 MB)

97(2)(a)
1553 The Karnataka State Co-Operative Marketing Federation Limited Karnataka

1. Whether the transaction of supplying Kharif Arhar (Tur) Crops and Green Grm crops from farmers to NAFED is a taxable supply? What is the rate of tax to be charged for sale of Agricultural produce to NAFED, if it is to be treated as taxable supply?

2. Whether GST paid on purchase of Gunny bags by KSCMFL eligible to be claimed as Input Tax Credit?

3. Whether provisions of Section 51 and Notification 50/2018 - Central Tax dated 13th September 2018 applicable on KSCMFL i.e. is KSCMFL required to deduct TDS u/s 51 of CGST/KGST Act, 2017 on payments to be made by KSCMFL to NAFED?

53/2020-21 dated 12.10.2020

(Size: 9.42 MB)

97(2)(b) & (d)
1554 M/s Eris Pharmaceuticals Uttar Pradesh

Q-1 Whether “Topical Antiseptic Solution /Topical Antiseptic Hand Sanitizer” is Classifiable under HSN code 30049087 (medicament) or 38089400.(Disinfectant).

Ans- The Topical Antiseptic Solution /Topical Antiseptic Hand Sanitizer” is classifiable under HSN code 38089400.

Q-2 What is rate of tax payable on “Topical Antiseptic Solution /Topical Antiseptic Hand Sanitizer”  under Central Goods and Services Tax Act, 2017 ; Uttar Pradesh Goods and Service Tax Act, 2017?

Ans- CGST rate on “Topical Antiseptic Solution /Topical Antiseptic ”  is 9% as per entry no. 87 of Schedule III of Notification No. 01/2017-CT(Rate)  dated 28.06.2017, Similarly ,SGST rate on  “Topical Antiseptic Solution /Topical Antiseptic Hand Sanitizer”  is 9%.

UP_AAR_66 dated 12.10.2020

(Size: 7.37 MB)

97(2)(a)
1555 Vimos Technocrats Private Limited Karnataka
  1. Whether pure consultancy services provided to the Municipalities and Corporations are exempt from GST as per the serial number 3 of the notification 12/2017-Central tax (Rate) dated 28.06.2017?
  2. Whether pure consultancy services provided to the private individual is taxable? If, yes, what is the rate of tax and relevant notification?
  3. Whether the input tax paid on the purchase of capital goods like furniture, computer, lab equipments, drone cameras, total station, auto level instruments, etc., and on certain services can be claimed to the extent of taxable supply of services?
52/2020-21 dated 09.10.2020

(Size: 21.55 MB)

97(2)(b) & (d)
1556 Ambara Karnataka

1. Whether input tax credit is required to be restricted on medicines supplied to patients admitted in hospital?

2. Whether input tax credit is required to be restricted on medicines supplied to patients treated as out patients?

3. Whether input tax credit is required to be restricted on medicines supplied to other than patients and out-patients?

4. Whether input tax credit is required to be restricted on supply of food and beverages to the patients admitted in hospital?

51/2020-21 dated 08.10.2020

(Size: 10.53 MB)

97(2)(d)
1557 M/s Popular paints & Chemicals Tendua Raipur Chhattisgarh

Appropriate HSN code applicable on commercial production of hand rub solution traditionally called hand sanitizer

STC/AAR/06/2020 Dated 08.10.2020

(Size: 1.91 MB)

97(2), (e)
1558 M/s Dee vee projects limited , Korba Chhattisgarh

What is rate of tax applicant to the composite supply of works contract as defined in clause (119) of section 2 of central goods and services act

STC/AAR/03/2020 Dated 08.10.2020

(Size: 2.48 MB)

97(2), (a)(b) (e)
1559 M/s Miura Infrastructure Pvt ltd Bhilai Durg Chhattisgarh

Whether the activity of steel fabrication by using consumable items, paints welding electtoders etc. by the applicant is covered under job work or not

STC/AAR/03/2020 Dated 08.10.2020

(Size: 3.13 MB)

97(2), (a), (d) (e)
1560 Fraunhofer-Gessellschaft Zur Forderung der angewwandten Forschung Karnataka

    
1. Whether the Activities of a liaison office  amount to supply of services?
2. Whether a liaison office is required to be registered under CGST Act, 2017?
3. Whether liaison office is liable to pay GST?

50/2020-21 dated 08.10.2020

(Size: 26.19 MB)

97(2)(e)