| Sr. No. | Name of the Applicant | States/UT | Brief of Order in Appeal (OIA) | Order No. & Date | Download | Category |
|---|---|---|---|---|---|---|
| 1731 | M/s Tulsiram Food Products | Uttar Pradesh | Q-1 What will be the Applicable CGST& SGST Tax rate on the final products namely “Namkeen” in the circumstances after fulfilling the condition of affidavit for disclaimer , use of unregistered brand ,name,symbols etc and use of such disclaimer in the final products ? Ans- 1 If the Applicant Voluntarily forego their actionable claim or enforceable right on brand name on the final products namely “Namkeen” in the manner as prescribed under the Notification No. 01/2017-CT(RATE) DATED 28.06.2017 THE APPLICABLE RATE of Central Tax and State Tax would be 2.5% each (cumulative 5%). Q-2 What will be CSH/HSN code alongwith Applicable Tax rate of the final products namely “Extruded raw Stick”? Ans- The CSH/HSN code of the final products namely “Extruded raw Stick” is 21069099 Attracting rate of tax @ 9% each under Central and State Tax (cumulative 18%). |
UP_AAR_68 dated 11.12.2020 | 97(2)(a), (b) &(e) | |
| 1732 | M/s SAISANKET ENTERPRISE | Madhya Pradesh | What is (rate of tax applicable to a sub contractor, where, he executes works contract pertaining to dam, wherein the principal contractor is liable for tax @ l2%, for the period from22.0l-2017 to 25-Ot 2018? |
MP/AAR/20/2020 Dated 10.12.2020 | 97(2)(e) | |
| 1733 | M/s Northern Coalfields Ltd | Madhya Pradesh | 1.Whether the CENVAT Credit is available on security services in residential colony? |
MP/AAR/19/2020 Dated 08.12.2020 | 97(2)(d) | |
| 1734 | M/s Khaitan Chemicals and Fertiliser | Madhya Pradesh | The below question have been formed in relation to the services being provided by applicant to the recipients: Double-taxation on freight portion of imported goods Goods imported and IGST levied on CIF Value (which includes freight) Basic Custom Duty + Social Welfare Cess. IGST levied again on the freight component (Ocean Freight) on reverse charge basis. |
MP/AAR/18/2020 Dated 08.12.2020 | 97(2)(c) | |
| 1735 | M/s. Robo Silicon Private Limited | Telangana | The application for advance ruling filed by the applicant is dismissed as withdrawn at the behest of the applicant. |
TSAAR Order No. 13/2020 Date. 04.12.2020 | - | |
| 1736 | M/s. Lorven Flex and Sack India Pvt Ltd | Telangana | The application for advance ruling filed by the applicant is dismissed as withdrawn at the behest of the applicant. |
TSAAR Order No. 11/2020 Date. 03.12.2020 | - | |
| 1737 | M/s. Eclery Foods LLP | Telangana | The application for advance ruling filed by the applicant is dismissed as withdrawn at the behest of the applicant. |
TSAAR Order No. 12/2020 Date. 03.12.2020 | - | |
| 1738 | Andru Srinivas | Andhra Pradesh | Whether in the facts and circumstances the contributions to National Mineral Exploration Trust (NMET) and District Mineral Foundation (DMF) under the Mines and Minerals (Development and Regulation) Act, 1957 (MMDR) read with National Mineral Exploration Trust Rules, 2015 (‘NMETR’) and Mines and Minerals (Contribution to District Mineral Foundation) Rules, 2015 (‘MMCDMFR’) would qualify as consideration towards supply of mining service by Andhra Pradesh Government and consequently included for purpose of value of supply chargeable to GST under the Reverse Charge Mechanism in the hands of the applicant service recipient? |
AAR No.23/AP/GST/2020 dated: 01.12.2020 | 97(2) b,e | |
| 1739 | M/s AKM Balaji JV | Chhattisgarh | Gst Rate applicable on works contract services provided to RITES ltd. Under letter of acceptance dated 20-12-2019 for works contract services in relation to works contract for renewal / renovation and other improvements for railway track from karonji station to bhatgaon railway siding at bhatgaon area of SECL |
STC/AAR/13/2020 Dated 25.11.2020 | 97(2), (b), ( e) | |
| 1740 | M/s Chopra Trading Company | Chhattisgarh | Whether the activity of custom milling of paddy is exempted from the purview of Goods and services Tax, if it is exemption notification the same is exempted |
STC/AAR/08/2020 dated 25.11.2020 | 97(2), (a), (f), (e ) |







