Authority for Advance Ruling (AAR)

Sr. No. Name of the Applicant States/UT Brief of Order ­in ­Appeal (OIA) Order No. & Date Download Category
1641 Sarangapani Jayakumar,S Jayakumar Hair Merchant. Karnataka

1. Whether the above said Rs.10 which is collected as re-imbursement of cost of blade, soap etc.,-collected for removing Mudi of the Devoees in a public place of worship is subject to GST?
2. If it is subjected GST then is it supply of Goods or Supply of Service?
3. If it is a supply of Goods what is the rate of Tax? If it is supply of Service what is the rate of Tax (With HSN).

KAR/ADRG/9/2021 dated 26-02-2021

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97 (2) (a)(e)(g)
1642 Wipro Enterprises Private Limited. Karnataka

1. What is the appropriate classification of Hand Sanitizer for the purpose of GST?
2. What is the applicable rate of GST?

KAR/ADRG/8/2021 dated 26-02-2021

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97(2)(a)
1643 Ce-Chem Pharmaceuticals Private Limited. Karnataka

Whether Isopropyl rubbing alcohol IP and Chlorhexidine Gluconate and Isopropyl Alcohol solution are to be classified under Chapter Heading 3004 attracting 12% GST, and if not, what would be the appropriate classification and justification for such classification.

KAR/ADRG/7/2021 dated 26-02-2021

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97(2)(a)
1644 M/s New Tirupur Area Development Corporation Limited Tamil Nadu

Whether the following activities of the applicant is taxable or exempt ?
a.Sale of water
b.Sewage treatment charges
c.Consultancy Services such Detailed Project Report (DPR), Project Management Consultancy (PMC) and any other infrastructure related consultancy to TCMC / GoTN
Incidental to main business activities
c.Interest on receivable on delayed payments
d.Disconnection Charges
e..Reconnection charges
f.Permanent disconnection charges
g.Cheque Bouncing charges
h.Non-Revenue – Service provided to Customer on New Connection works- Concept of No Loss No Gain, New Connection Shifting and other works

TN/05/ARA/2021 dated 26.02.2021

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97(2)(b)
1645 Shapoorji Pallonji & Company Private Limited Andhra Pradesh

1.   Whether the Services provided by the applicant is a composite supply of works contract as per clause (30) and (119) of section 2 of the CGST Act, 2017?

2.   Whether the same would be taxable at the rate of 12% as prescribed under entry 3(vi)(a) of Notification No. 11/2017 - Central Tax (Rate), dated 28.06.2017?

3.   What is the applicable GST Rate and SAC/HSN? If it is not covered by entry 3(vi)(a) of Notification No.11/2017 – Central Tax (Rate), dated 28.06.2017?

AAR No.10/AP/GST/2021 dated:25.02.2021

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97(2) b,e
1646 M/s TamilnaduSkill Development Corporation Tamil Nadu

1.Whether the applicant is required to be registered under this Act

TN/02/ARA/2021 dated 25.02.2021

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97(2)(f)
1647 M/s SI Air Springs Private Limited Tamil Nadu

Whether “Air Springs” manufactured and supplied by the applicant will be correctly classifiable under Tariff heading 40169990 as opposed to Tariff heading 8708 9900 and attract GST at the rate of 18%

TN/01/ARA/2021 dated 24.02.2021

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97(2)(a)
1648 M/s VARDHMAN INFOTECH Uttar Pradesh

Q-1 Supply of OMR sheets, answer sheets/ examination  Copies printed with logo  and name of educational  Institution /University name is covered under which category under GST. Is it supply of goods or supply of service?

Ans- Supply of service.

Q-2 if goods, under which HSN code it is covered and if services under which service the above said supply would be covered?

Ans- Supply of service under SAC code .9989

Q-3 Supply of above OMR sheets, Answer Sheets\Examination copies are Taxable or exempted under GST?

Ans- Taxable .

UP_AAR_74 dated 23.02.2021

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97(2)(a), (b),(c),(d) & (e)
1649 Vasudeva Dall Products Private Limited Andhra Pradesh

1.   Whether the advance supply of own red gram dall to the AP State Civil Supplies Corporation Limited, Vijayawada and receipt of whole red gram at a later date from the Corporation merits classification as transaction of ‘barter’?

2.   Whether the packing charges of Rs. 4.50 received by the applicant for packing 1 Kg. of red gram dall supplied to the said Corporation are taxable?

AAR No. 12 /AP/GST/2021 dated: 22.02.2021

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97(2) e
1650 M/s CONCORD CONTROL SYSTEMS PVT LTD Uttar Pradesh

Q-1 What  will be the HSN Code and GST Rate on Supply of “ Bellow Duct” to RDSO Ministry of Railways for use in Indian Railways Coaches ?

Ans- “Bellow Ducts” merits Classification under HSN 8424 Attracting GST @ 18% (CGST 9% &SGST 9%)

Q-2 Whether the Supply of “Bellow Ducts” to RDSO Ministry of Railways for use in Indian  Railways Coaches will fall under the HSN Code 8607 having  GST Rate of 12% or will it fall under the HSN 8424 having GST  RATE OF 18%.

Ans- The supply of “Bellow Ducts” to RDSO Ministry of Railways for use In Indian Railways Coaches will fall under the HSN 8424 having GST Rate of 18%.

UP_AAR_73 dated 22.02.2021

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97(2)(a)