Authority for Advance Ruling (AAR)

Sr. No. Name of the Applicant States/UT Brief of Order ­in ­Appeal (OIA) Order No. & Date Download Category
211 M/s. GRASIM INDUSTRIES LIMITED Karnataka

The application filed by the Applicant for Advance Ruling disposed off as withdrawn.

KAR ADRG 29/2024 Dated 25.06.2024

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212 M/s. DEV AGROTOOLS PVT LTD Karnataka

a.    Whether “Wooden handle” is exempted from GST which is manufactured by handi craft industries from Chanapattana, Karnataka? 

The application filed by the Applicant for Advance Ruling disposed off as withdrawn.

KAR ADRG 20/2024 Dated 25.06.2024

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213 VINAY RAVEENDRA BABALESHWAR (M/s. Shreyas Enterprises) Karnataka

 The application filed by the Applicant for Advance Ruling disposed off as withdrawn.

KAR ADRG 26/2024 Dated 25.06.2024

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214 M/s. PAN OFFICE SYSTEMS PRIVATE LIMITED Karnataka

a.    Should ARN/RFD-11 LUT copy accompany the Invoice? 

b. Can the ARN number of RFD-11 LUT be affixed on the invoice by sticker or should it be printed or can it be written by pen? 

c. If ARN/RFD-11 number is written/stickered on the invoice, should any additional document accompany the same? 

The application filed by the Applicant for Advance Ruling disposed off as withdrawn.

KAR ADRG 25/2024 Dated 25.06.2024

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215 KANCHU SHIVA KUMAR ( M/s. Shrusti Constructions) Karnataka

The application filed by the Applicant for Advance Ruling disposed off as withdrawn.

KAR ADRG 27/2024 Dated 25.06.2024

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216 M/s. FORTUNE AGRO INPEX Karnataka

The application filed by the Applicant for Advance Ruling disposed off as withdrawn.

KAR ADRG 19/2024 Dated 25.06.2024

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217 M/s. KMS COACH BUILDER PRIVATE LIMITED Karnataka

The application filed by the Applicant for Advance Ruling disposed off as withdrawn.

KAR ADRG 17/2024 Dated 25.06.2024

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218 NALINA SONNEGOWDA (M/s. Lekhana Builders) Karnataka

The application filed by the Applicant for Advance Ruling disposed off as withdrawn.

KAR ADRG 16/2024 Dated 25.06.2024

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219 M/s Metropolitan Transport Corporation Tamil Nadu

1) Is collection of increased rents for the past period considered as the term “supply” under Goods and Service Tax?

 (I) If the answer to the first question is yes, {a} is the entire increased amount of Rs, 1,60,42,203 subject to GST? OR

 {b) is only the portion of the invoice value of Rs.99,19,432 relating to after July 1, 2017, liable for GST and the rest Rs.61,22,771 were exempt as it related to service tax period?

TN/12/AAR/2024, Dated 25.06.2024

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97(2)(e)(g)
220 M/s. CONCEPT COLOUR TECNIKS PRIVATE LIMITED Karnataka

a.    CGST and SGST rates as on powder coating for customers materials-use of phosphating chemicals and epoxy-polyester powder for aesthetic purpose. 

b. CGST and SGST rate as on phosphating for customers materials- use of phosphating chemicals for corrosion prevention 

The application filed by the Applicant for Advance Ruling disposed off as withdrawn.

KAR ADRG 18/2024 Dated 25.06.2024

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