Authority for Advance Ruling (AAR)

Sr. No. Name of the Applicant States/UT Brief of Order ­in ­Appeal (OIA) Order No. & Date Download Category
1561 M/s Prahallad Ray Rekhraj Agrawal bazar Neora Chhattisgarh

Whether the services taken by the applicant from the owner of the goods transportation vehicle, are exempt to taxable

STC/AAR/03/2020 Dated 08.10.2020

(Size: 1.27 MB)

97(2), (a),(d) (e)
1562 Tokyo Electric Power Company Odisha

The applicant sought ruling on requirement of registration under OGST & CGST ACT, 2017 for the consultancy services provided to Odisha Power Transmission Corporation Limited.

02/Odisha-AAR/2020-21 dated 01.10.2020

(Size: 2.53 MB)

97(2)(f)
1563 NBCC (Inidia) Ltd. Odisha

The issue relates to applicability of Sr. No.03  & clause No.(ix) and (x) in the explanation at Sr.No.4 of Notification No.11/2017-CT(Rate)

01/Odisha/AAR/20-21 dated 01.10.2020

(Size: 3.83 MB)

97(2)(a)(b) & (e)
1564 Yulu Bikes Pvt. Ltd. Karnataka

Whether renting of e-bikes (Miracle), bicycles(Move) without operator can be classified under the SAC 9973-Leasing or rental services without operator Sl.No.17 (viia) of Notification No.11/2017 Central Tax (Rate) dated 28th June-2017 as amended?

KAR/ADRG/49/2020 dated 30-09-2020

(Size: 8.41 MB)

97(2)(a)
1565 M/s Kumaran Oil Mill Tamil Nadu

Whether proportionate claim of input tax credit for procurement of capital goods can be made for power generation business?

TN/33/AAR/2020 DATED 28.09.2020

(Size: 9.69 MB)

97(2)(d)
1566 M/s ST Engineering Electronics Limited Tamil Nadu

Whether rate of tax at 6% CGST, available to Composite supply of works contract as defined in clause (119) of Section 2 of the CGST Act, 2017 provided by way of construction, erection, commissioning, or installation of original works pertaining to Metro, vide Notification No. 11/2017 amended vide Notification No.1/2018 Central Tax (rate) dated 25th January 2018 is applicable to Applicant rendering the said services?

TN/32/AAR/2020 DATED 28.09.2020

(Size: 13.63 MB)

97(2)(b)
1567 M/s Vishv Enterprise Gujarat

Whether services of providing Para-medical Administrative, Technical and other Staff on Outsource basis to Seth L.G. General Municipal Hospital are exempted or not?

GUJ/GAAR/R/95/2020 dated 24.09.2020

(Size: 147.29 KB)

97(2)(a)
1568 M/s Sterling Accuris Wellness Pvt. Ltd. Gujarat

1. Whether the applicant i.e. M/s. Sterling Accuris Wellness Pvt. Ltd is liable to pay GST on pathology or diagnostic services supply to the client who is researcher.

2.  Whether any particular thing done by the applicant with respect to services amounts to or results in a taxable supply of services within the meaning of them.

3.Whether any pathology or diagnostic services supplied to clinical research organization including govt. body for their business activities (including survey of particular thing pertaining to health care service) amount to or results in taxable supply of services.

GUJ/GAAR/R/69/2020dated 17.09.2020

(Size: 150.18 KB)

97(2)(b),(e)&(g)
1569 M/s. J K Snacks Industries Gujarat

Q.1.  Under which Tariff Heading, the product dealt in by the applicant, i.e.  PAPAD of different shapes and sizes are eligible to be classified?

Q.2. What is the applicable rate of SGST and CGST on supply of such Papad of different shapes and sizes?

Goods and Services Tax rate of 18% (CGST 9% + GGST 9% or IGST 18%) is applicable to the product ‘Un-fried FRYUMS’

GUJ/GAAR/R/78/2020dated 17.09.2020

(Size: 273.01 KB)

97(2)(a)
1570 M/s. J K Papad Industries Gujarat

Q.1. Under which Tariff Heading, the product dealt in by the applicant, i.e.  PAPAD of different shapes and sizes are eligible to be classified?

Q.2. What is the applicable rate of SGST and CGST on supply of such Papad of different shapes and sizes?

Goods and Services Tax rate of 18% (CGST 9% + GGST 9% or IGST 18%) is applicable to the product ‘Un-fried FRYUMS’

GUJ/GAAR/R/77/2020dated 17.09.2020

(Size: 273.94 KB)

97(2)(a)