| 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 | 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 | 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 | 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.... |
GST/ARA/74/2019-20/B-22 , Mumbai, dated 25.02.2020 | 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. |
HAR/HAAR/2019-20/21 dated 25.02.2020 | 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 | 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 | 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 | 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. |
RAJ/AAR/2019-20/33 Dated 20.02 .2020 | 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 | 97(2) (a)&(d) |







