Authority for Advance Ruling (AAR)

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

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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

application-pdf(Size: 2.23 MB)

97(2)(e)
1733 M/s Northern Coalfields Ltd Madhya Pradesh

1.Whether the CENVAT Credit is available on security services in residential colony?
2.Whether the CENVAT Credit is available on repair services in residential colony?

MP/AAR/19/2020 Dated 08.12.2020

application-pdf(Size: 532.89 KB)

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.
In such circumstances, to levy and collect once again the Integrated Tax under the same Act on the ‘supply’ (same aspect) amounts to double taxation.

MP/AAR/18/2020 Dated 08.12.2020

application-pdf(Size: 2.17 MB)

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

application-pdf(Size: 101.3 KB)

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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

application-pdf(Size: 254.7 KB)

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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

application-pdf(Size: 254.44 KB)

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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

application-pdf(Size: 4.36 MB)

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

application-pdf(Size: 2.85 MB)

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

application-pdf(Size: 1.58 MB)

97(2), (a), (f), (e )