Authority for Advance Ruling (AAR)

Sr. No. Name of the Applicant States/UT Brief of Order ­in ­Appeal (OIA) Order No. & Date Download Category
1761 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

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97(2), (a), (d) (e)
1762 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

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97(2)(e)
1763 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

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97(2)(d)
1764 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

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97(2), (e)
1765 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

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97(2), (a)(b) (e)
1766 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

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97(2)(a)(b) & (e)
1767 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

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97(2)(f)
1768 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

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97(2)(a)
1769 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

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97(2)(d)
1770 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

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97(2)(b)