Authority for Advance Ruling (AAR)

Sr. No. Name of the Applicant States/UT Brief of Order ­in ­Appeal (OIA) Order No. & Date Download Category
2171 M/s VFS Global Services Private Limited Maharashtra

Whether the work for "Operating Citizen Facilitation Centre (CFC) at various Locations of MCGM on per transaction/ receipt basis" involving the aforesaid Scope of Work would be exempt from GST vide Sr. No.3 & 3A of amended Notification No. 12/2017 - Central (Rate) as on 31st Dec, 2018. 

GST-ARA- 16/2019-20/B- 109 Mumbai dated 04.10.2019

application-pdf(Size: 3.33 MB)

97(2)(a)(b)& (e)
2172 M/s Children Of The World India Trust Maharashtra

Whether the activities conducted by The Children of the World (India) Trust are the "Charitable Activities” exempted under the Notification No.12/2017- Central Tax (Rate) dated 28.06.2017 as amended and consequently, the receipt of the Adoption Fees paid under Regulation 46 of the Adoption Regulations, 2017 by the Prospective Adoptive Parents to the Trust is exempted from the levy of Goods and Services Tax 

GST-ARA- 15/2019-20/B- 110 Mumbai dated 04.10.2019

application-pdf(Size: 3.53 MB)

97(2)(b)
2173 M/s Vijay BaburaoShirke Madhya Pradesh

Whether receipt of prize money from horse race conducting entities, in the event horse owned by the applicant wins the race, would amount to 'supply under section 7of the Central Goods and Service Tax Act, 2017 or not and consequently, liable to GST or not? 

GST-ARA- 12/2019-20/B- 106 Mumbai dated 04.10.2019

application-pdf(Size: 2.26 MB)

97(2)(e)& (g)
2174 M/s T and D Electricals Rajasthan

1. Admissibility of ITC of Tax paid or deemed to have been paid;
2. Whether applicant is liable to be registered

RAJ/AAR/2019-20/21 dated 03.10.2019

application-pdf(Size: 1.6 MB)

97(2)(d)& (f)
2175 Ascendas Services (India) Pvt. Ltd., Karnataka

a) Whether the value of bus passes distributed by the applicant to the commuters is to be included in the value of facilitation charges as per section 15(2) of the CGST Act, 2017 and KGST Act, 2017?
b) Whether the supply of service in the hands of the applicant could be classified as merely a supply of facilitation services between BMTC and the commuters?

KAR/AAR/114/2019-20 dated 30.09.2019

application-pdf(Size: 2.15 MB)

97 (2) (a) (c)
2176 VTS TF Air Systems Pvt. Ltd Karnataka

a) Whether the Air Handling Unit is classifiable under 8414 80 90 or under 8415 90 00?

b) Whether the Ventilation Unit is classifiable under 8414 80 90 or under 8415 90 00?

KAR/AAR/113/2019-20 dated 30.09.2019

application-pdf(Size: 1.24 MB)

97 (2) (a)
2177 Mountain Trail Foods Private Limited, Karnataka

a) Applicability of rate of GST on the packed food products
b) Admissibility of input tax credit on the packed food products sold.

KAR/AAR/115/2019-20 dated 30.09.2019

application-pdf(Size: 692.25 KB)

97 (2) (a) (d) (e)
2178 Arivu Educational Consultants Pvt. Ltd Karnataka

Does the activity of collecting exam fee (charged by any university or institution) from the students and remitting to that particular university or Institution without any value addition to it, amount to taxable service

KAR/AAR/116/2019-20 dated 30.09.2019

application-pdf(Size: 1.01 MB)

97 (2) (g)
2179 Karnataka Food & Civil Supplies Corporation Karnataka

The applicant is hiring a Godown of Central Warehousing Corporation, Belgaum and paying storage charges for the agreed space for storage. Is it liable to pay GST on Total Storage charges or is it liable to pay GST on taxable storage food commodities like Palm Oil, etc. Whether GST is payable on the storage charges.

KAR/AAR/112/2019-20 dated 30.09.2019

application-pdf(Size: 577.49 KB)

97 (2) (b) (e)
2180 Manipal Energy & Infratech Ltd Karnataka

Whether entry 3(vi)(a) to Notification No.8/2017 –Integrated Tax (Rate) is applicable for services provided to Electricity Supply Companies (wholly owned Government of Karnataka undertakings) by way of construction, erection, commissioning, installation, completion, etc., which attracts levy of 12%.

KAR/AAR/111/2019-20 dated 30.09.2019

application-pdf(Size: 5.09 MB)

97 (2) (b)