Authority for Advance Ruling (AAR)

Sr. No. Name of the Applicant States/UT Brief of Order ­in ­Appeal (OIA) Order No. & Date Download Category
2311 Muncipal Corporation Pratapgarh Rajasthan

a. Classification of any goods or services or  both;
e. determination of the liability to pay tax on any goods or services or both;
g. whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term

RAJ/AAR/2018-19/37dated 14.03.2019

(Size: 2.53 MB)

97 (2) (a) (e)& (g)
2312 Mohan Infinity Rajasthan

What is the GST rate on Natural Calcite Powder?

RAJ/AAR/2018-19/36 dated 14.03.2019

(Size: 1.32 MB)

97 (2) (a)
2313 M/s. StinzoAutomotivesPvt. Ltd. Haryana

Classification of the  PVC foot mats manufactured and supplied by the applicant under Chapter 39 or under Chapter 57 and, accordingly, the tax rate as per Notification No. 1/2017 under CGST & HGST and further whether the product under reference will attract 9% (CGST) and 9% (SGST) or 6% (CGST) and 6% (SGST) tax or any other rate as may be applicable as per law.

HAR/HAAR/2018-19/44 dated 14.03.2019

(Size: 755.02 KB)

97(2)(e)
2314 Shiva Writing Co Pvt. Ltd. West Bengal

Classification of and rate of tax on tips and balls of ball point pens.

44/WBAAR/2018-19 dated 13.03.19

(Size: 711.29 KB)

97(2)(a) & (b)
2315 Udayan Cinema Pvt. Ltd. West Bengal

Whether the producer of a feature film is liable to pay IGST on reverse charge basis on payment made to a line producer engaged in Brazil. If so, what should be the classification of the service of a line producer and the rate of IGST.

45/WBAAR/2018-19 dated 13.03.19

(Size: 588.37 KB)

97(2)(a)(b) & (e)
2316 Umadevi Kamal kumar Patni Maharashtra

Implication of facts mentioned below on Sec. 22 of GST Act under various situations?

NO.GST-ARA- 98/2018-19/B- 26 Mumbai dated 12.03.2019

(Size: 1.23 MB)

97(2)(e)& (f)
2317 Shree Swetta Industries Maharashtra

What is the rate of GST applicable to the finished product (Fryums) manufactured by the Concern?

NO.GST-ARA- 101/2018-19/B- 27 Mumbai dated 12.03.2019

(Size: 340.98 KB)

97(2)(a)
2318 Robo Quaaries Private Limited Karnataka

What is the classification for the services received by M/s Robo silicon Private Limited from the state of Karnataka for which Royalty is being paid by M/s Robo silicon Private Limited? Whether the said service can be classified under the heading 9973 specifically under 997337 as licensing services for the right to use minerals including its exploration and evaluation or any other service under notification No 11/2017 –Central Tax (Rate) dated 28.06.2017 ?
What is the applicable rate of GST on the services received by them.But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their letter dated 26-02-2019

No.2 dated 12.03.2019

(Size: 318.92 KB)

97 (2) (c) (a)
2319 Robo Silicon Private Limited Karnataka

What is the classification for the services received by M/s Robo silicon Private Limited from the state of Karnataka for which Royalty is being paid by M/s Robo silicon Private Limited? Whether the said service can be classified under the heading 9973 specifically under 997337 as licensing services for the right to use minerals including its exploration and evaluation or any other service under notification No 11/2017 –Central Tax (Rate) dated 28.06.2017 ?
What is the applicable rate of GST on the services received by them.But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their letter dated 26-02-2019.

No.3 dated 12.03.2019

(Size: 331.28 KB)

97 (2) (c) (a)
2320 M/s Premier Car Sales Ltd. Uttar Pradesh

(i)- Whether repair services carried out by the Applicant under the Dealership Agreement with HMIL, to fulfill the warranty obligation of HMIL which also involves supply of parts should be classified as a composite supply of services under Section 2(30) of CGST Act/ Section 2(30)of SGST Act, 2017?

(ii)- Whether the entire repair services including supply of spares can be classified under S.No 25 in Notification 11/2017 Central Tax (Rate) dated 28th June, 2017/ parallel Notification issued under SGST Act subjected to tax at the rate of 9% under CGST?

UP_AAR_29 dated 11.03.2019

(Size: 4.87 MB)

97(2)(a)