Authority for Advance Ruling (AAR)

Sr. No. Name of the Applicant States/UT Brief of Order ­in ­Appeal (OIA) Order No. & Date Download Category
2211 Shri. KrishnaiahsettyMurali (Proprietor M/s. MuraliMogan Firm ) Tamil Nadu

classification for the supply of “Tamarind Fruit (undried)”

TN/43/AAR/2019 dated 26.09.2019

application-pdf(Size: 1.59 MB)

97(2)(a)
2212 Sagas AutotecPvt. Ltd Karnataka

Classification of LPG Conversion Kit for Automobiles

KAR/AAR/90/2019-20 dated 26.09.2019

application-pdf(Size: 596.4 KB)

97 (2) (a)
2213 VAPS Knowledge Services Pvt. Ltd Karnataka

What is the HSN Code and rate of tax payable under GST Act for the e-campus solutions supplied by the applicant?

KAR/AAR/91/2019-20 dated 26.09.2019

application-pdf(Size: 833.45 KB)

97 (2) (e)
2214 M/s. Chennai Port trust Tamil Nadu

Whether on the facts and in the circumstances given in the application, when the time of supply can be considered to occur with respect to providing continuous supply of services in the nature of renting of immovable properties to Government, Government Agencies, Court in situations

TN/44/AAR/2019 dated 26.09.2019

application-pdf(Size: 2.47 MB)

97(2)(c)
2215 M/s. Chennai Port trust Tamil Nadu

Whether on the facts and in the circumstances given in the application, when the time of supply can be considered to occur with respect to providing continuous supply of services in the nature of renting of immovable properties  in situations

TN/45/AAR/2019 dated 26.09.2019

application-pdf(Size: 2.04 MB)

97(2)(c)
2216 M/s. Royal Care Speciality Hospitals Ltd Tamil Nadu

1.Whether the medicines, consumables and implants used in the course of providing health care services to in-patients for diagnosis or treatment would be considered as "Composite Supply" and accordingly eligible for exemption under the category "Health Care Services?"

2.Whether ITc is eligible for obligatory services provided to In-patients through outsourcing

TN/46/AAR/2019 dated 26.09.2019

application-pdf(Size: 1.93 MB)

97(2)(a)
2217 M/s Ion Trading India Pvt. Ltd. Uttar Pradesh

(i) Whether amount recovered from the employees towards parental insurance premium payable to the insurance company would be deemed as “Supply of Service” by the applicant to its employees?

(ii) If the first question is answered in affirmative, whether the value of aforesaid supply would be Nil, being provided in the capacity of a Pure Agent? If valuation is not accepted as NIL, what would be the value of such supply?

(iii) If GST is payable on the such amount recovered from the employees, whether the proportionate GST paid by the applicant to insurance company towards parental insurance would be admissible as input tax credit against supply of insurance services for employees’ parents?

UP_AAR_41 dated 25.09.2019

application-pdf(Size: 4.84 MB)

97(2)(d)&(g)
2218 M/s Madhya Pradesh Power Generating Company Limited Madhya Pradesh

(a) Whether charging GST @5% of transportation services by Goods Transport Agency (GST) by road under RCM and 18% on coal beneficiation and loading charges (as stated in point no. 9 of Staement of Facts) is in compliance with the provisions of the GST Law?                    
(b) If the answer to Q-1 is negative, then waht should be the applicable GST rate on these services and who is liable to pay tax to the government?

MP/AAR/14/2019 dated 25.09.2019

application-pdf(Size: 1.54 MB)

97(2)(a)(b)
2219 M/s Kalyan Toll Infrastructure Ltd. Madhya Pradesh

(a) Whether  work constitutes composite contract or is it separate contract for each work under taken?

(b) What is the effective rate of tax in the given facts?

MP/AAR/16/2019 dated 25.09.2019

application-pdf(Size: 6.83 MB)

97(2)(b)(e)
2220 M/s Force Motors Limited Madhya Pradesh

(a) Whether  to classify Utiltiy Van under chapter Heading 8703 or Chapter Heading 8704.

MP/AAR/17/2019 dated 25.09.2019

application-pdf(Size: 6.69 MB)

97(2)(a)