Authority for Advance Ruling (AAR)

Sr. No. Name of the Applicant States/UT Brief of Order ­in ­Appeal (OIA) Order No. & Date Download Category
2031 M/s. Latest Developers Advisory Limited Tamil Nadu

Whether the activities of construction carried out by the Applicant for its customer under the Construction Agreement, being composite supply of works contract, are appropriately classifiable under Heading 9997, and chargeable to CGST @ 9% under S.No. 35 of Notification No. 11/2017-CT(Rate), dated 28.06.2017?”

TN/09/AAR/2020 dated 25.02.2020

application-pdf(Size: 774.23 KB)

NA
2032 M/s Security Printing and Minting Corporation of India Limited. Maharashtra

Determination of applicable HSN code for the material 'Heat Activated Ultra-Violet (HAUV) Polyester Film with Adhesive Coating and UV Printing'.

GST/ARA/46/2019-20/B-20 , Mumbai, dated 25.02.2020

application-pdf(Size: 792.43 KB)

97(2)(a)
2033 M/s Shalini Manish Mittal Maharashtra

Whether online or telephonic educational coaching from India for corporate, individuals or any other entities residing required outside India is subject to GST and if so under which category is it taxed and section/notification covered for the same?

GST/ARA/64/2019-20/B-21 , Mumbai, dated 25.02.2020

application-pdf(Size: 1.26 MB)

97(2)(a), (b), (c), (d) ,(e)& (g)
2034 M/s PANBASE Resources Pvt. Ltd. Maharashtra

Whether the "Commission" received by the Applicant in the convertible foreign exchange for rendering services as an "Intermediary" from overseas clients, on account of....
a.  Trade in goods between an exporter abroad receiving such services and an Indian importer of goods, is an "export of services” falling under Section 2(6) & outside the purview of Section 13(8) (b), attracting zero-rated tax under Section 16 (1) (a) of the Integrated Goods and Services Tax Act, 2017?
b.  If the answer to the question above is in the negative, whether the impugned supply of service forming as integral part of the cross-border sales/purchase of goods, will be treated as an "intra -state supply" under Section 8(1) of the IGST Act read with Section 2(65) of the MGST Act. Attracting CGST/MGST? And at what rate? 

GST/ARA/74/2019-20/B-22 , Mumbai, dated 25.02.2020

application-pdf(Size: 1.04 MB)

97(2)(e)
2035 Hyco Enterprises Haryana

1.    To clarify the classification of foot/ floor mats which are designed to be used solely and principally only by motor vehicle manufacturers as par and accessories of motor vehicle and are made of Carpets falling under Chapter 57.
2.    To clarify the classification of foot/ floor mats which are designed to be used solely and principally only by motor vehicle manufacturers as par and accessories of motor vehicle and are made of PVC Plastic falling under Chapter 39.
3.    To clarify the classification of foot/ floor mats which are designed to be used solely and principally only by motor vehicle manufacturers as par and accessories of motor vehicle and are made of top layer of carpets falling under Chapter 56 and lower layer of PVC Plastic falling under Chapter 39.

HAR/HAAR/2019-20/21 dated 25.02.2020

application-pdf(Size: 903.8 KB)

Nil
2036 M/s DKV Enterprises Private Limited, Andhra Pradesh

Whether the marketing and consultancy services supplied by the applicant are liable under export of service or not.

AAR No.04/AP/GST/2020 dated:24.02.2020

application-pdf(Size: 521.33 KB)

97(2) b,e
2037 M/s Shilpa Medicare Limited Andhra Pradesh

Whether the transaction would amount to supply of goods or supply of services or supply of Goods & Services?”

Whether the transaction would cover Sl.No.2 of the Notification No.12/2017 – Central Tax (Rate) dated 28.6.2017?

Can we file GST ITC-02 return and transfer unutilised ITC from Vizianagaram, Andhra Pradesh unit to Bengaluru, Karnataka Unit?

AAR No.05/AP/GST/2020 dated:24.02.2020

application-pdf(Size: 541.77 KB)

97(2) b,d,e
2038 M/s Ocean Sparkle Limited Andhra Pradesh

This application for Advance Ruling is being filed seeking the rate of IGST on vessel charter hire charges?

AAR No.06/AP/GST/2020 dated:24.02.2020

application-pdf(Size: 2.28 MB)

97(2) a,b
2039 M/s Clay Crafts IndiaPvt. Ltd. Rajasthan

(a) Whether GST is payable under Reverse Charge Mechanism (RCM) the salary paid to Director of the company who is paid salary as per contract.
(b) Whether the situation would change from (a) above if the Director also is a part time Director in other company also.

RAJ/AAR/2019-20/33 Dated 20.02 .2020

application-pdf(Size: 3.14 MB)

97(2)& (e)
2040 M V Infra Services Pvt. Ltd Karnataka

What is the rate of tax applicable on services provided under sub-contract to main contractor, who in turn provides to M/s Maharashtra State Skill Development Society (MSSDS), in respect of training of Building and other construction workers (skill development training) and admissibility of Sl. No. 69 and Sl. No. 72 of the notification 12/2017- Central Tax (Rate) New Delhi, dated 28th June, 2017.

KAR ADRG 04/2020 dated 17.02.2020

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97(2) (a)&(d)