Authority for Advance Ruling (AAR)

Sr. No. Name of the Applicant States/UT Brief of Order ­in ­Appeal (OIA) Order No. & Date Download Category
2661 Sanghvi Movers Limited Maharashtra

whether movement of tyre mounted cranes or crawler cranes from one GST registered office of SML to another registered office of SML for further supply on hire charges to customers would be treated as “taxable supply” under GST law or whether GST would not be leviable on the said movement and when a tyre-mounted crane or crawler crane is moved from one GST registered office of SML to another registered office of SML only for upkeepment and maintenance purpose, without any further supply to unrelated customers, whether such movement of crane would be treated as “taxable supply” under the GST law or can it be said that it would not tantamount to “supply”  as per the clarification issued by the CBEC vide Circular No. 21/ 21/ 2017 – CGST read with Circular No. 1/ 1/ 2017 – IGST?

if GST is payable on the aforesaid transaction, whether the recipient office of SML duly registered under GST receiving such cranes for further supply on hire charges would be eligible to avail input tax credit of GST charged?                                                                               
If the transaction stated above in question 1 is liable to tax, whether GST would be payable only on the movement of tyre-mounted cranes being goods on wheels or GST would also be payable on movement of both types of cranes (i.e. tyre-mounted cranes and crawler cranes)?

What should be the value under section 15 of the Central Goods and Services Tax Act, 2017 (CGST Act) and the rules made thereunder for discharging applicable GST on movement of cranes from one GST registered office to another registered office in case the said movement is considered to be a taxable supply?  

GST-ARA- 43/2017-18/B- 50 Mumbai, dated 15.06.2018

(Size: 4.57 MB)

97(2)(c) (d) (e) & (g)
2662 SHRI SHAM CATERERS Maharashtra

Whether the food and beverages served at the time of parties within the premises of the club is liable to tax at CGST 205% + SGST 205%. If not what is the rate of tax ?

GST-ARA- 42/2017-18/B- 49 Mumbai, dated 15.06.2018

(Size: 398.63 KB)

97(2)(e)
2663 Shandong Heavy Industry India Pvt. Ltd Maharashtra

Whether the classification of Marine Diesel Engine falling under TSH 8408 of Customs Tariff Act, 1975 as adopted to GST attracting 28% of IGST (14% CGST + 14% SGST) as per Schedule IV (Sr. No. 115) of  Notification No. 01/2017 - Central GST (Rate) dated  28.06.2017 is correct or not? 

GST-ARA- 44/2017-18/B- 51, Mumbai, dated 15.06.2018

(Size: 3.28 MB)

97(2)(a) & (b)
2664 M/S Ramway Foods Ltd. Uttar Pradesh

Whether the classification  of  Sacks & bags of a kind used for the packing of goods of manmade textiles materials will appropriately  classifiable falling under HSN 63053300 or under 39232990 of GST Tariff.

UP_AAR_12 dated 15.06.2018

(Size: 1.05 MB)

97(2)(a)
2665 M/S Aman Traders Uttar Pradesh

Debark / Bark Eucalyptus Wood Waste, Debark / Bark Suabool Wood Waste, Debark/ Bark  Poplar Wood Waste (Length About 2 meter and its girth between 15 to 60 cm.) To be supplied to paper mills for pulping only.

UP_AAR_11 dated 14.06.2018

(Size: 2.71 MB)

97(2)(a)
2666 Shrimad Rajchandra Adhyatmik Satsang Sadhana Kendra Maharashtra

1) Whether the applicant which is a charitable trust with the main object of advancement of religion, spirituality or yoga can be said to be in business so as to attract the provisions of CGST Act, 2017 and MGST Act, 2017? liable to registration under the provisions of CGST &MGST ?  the applicant in terms of the definition in Section 2(17) of the CGSTAct 2017 and option provision of MGST Act 2017?Whether the sale of spiritual products can be said to be supply under Section 7 of the CGSTAct, 2017 and equivalent provision of the MGST Act, 2017 so as to attract GST?

GST-ARA- 41/2017-18/B- 48, Mumbai, dated 14.06.2018

(Size: 4.24 MB)

97(2)(e) (f) & (g)
2667 PepsiCo (India) Holdings Pvt Ltd Maharashtra

Whether the product Sting – Caffeinated Beverage (Energy Drink) containing 72 mg per serve (250 ml) of caffeine is classifiable under Tariff Item 2202 91 00 (Sl No. 24A of Schedule – III) as “Other Non-Alcoholic Beverage” or under Sub-heading 2202 10 (Sl. No. 12 of Schedule-IV) as “All goods [including aerated waters], containing added sugar or other sweetening matter or flavoured” of the rate schedule of Notification No. 01/2017 – integrated Tax (Rate) dated 28.06.2017, read with the Corrigendum dated 27.07.2017.”

GST-ARA- 40/2017-18/B- 47 Mumbai, dated 13.06.2018

(Size: 397.63 KB)

97(2)(a) & (e)
2668 Precision Automation and Robotics India Limited Maharashtra

Whether the activity of supply and installation of ‘car parking system’ as ‘works contract’ as defined in Section 2(119) of the CGST Act. 

GST-ARA- 39/2017-18/B- 46, Mumbai, dated 13.06.2018

(Size: 5.11 MB)

97(2)(a)
2669 Sardar Mal Gold Storage & Ice Factory, Jaipur(Raj) Rajasthan

Whether all the goods as listed in the application are covered under the definition of agriculture produce as per Notification No.11/2017-CT(R) dated 28.06.2017; and No.12/2017-CT(R) dated 28.06.2017?

RAJ/AAR/2018-19/03 Dated 11.06.2018

(Size: 3.34 MB)

97(2)(b)
2670 HP India Sales Private Limited Maharashtra

Classification of ElectroInk supplied along with consumables under GST; and Determination of time and value of supply of ElectroInk with consumables under the indigo press  Contract 

GST-ARA- 38/2017-18/B- 45 Mumbai, dated 08.06.2018

(Size: 5.08 MB)

97(2)(a) &(c)