Authority for Advance Ruling (AAR)

Sr. No. Name of the Applicant States/UT Brief of Order ­in ­Appeal (OIA) Order No. & Date Download Category
2681 Gitwako Farms (India)Pvt. Ltd. Haryana

Meat of Sheep or goat, frozen and packed in LDPE/HDPE bags having varied weight and quantity printed/labelled on such pickings, whether could be held to be packed in unit containers?

HAR/HAAR/R/2017-18/10, dated 01.06.2018

(Size: 16.35 MB)

97(2)(a)& (b)
2682 M/S VaransivikasPradhikaran Uttar Pradesh

Seeking clarification on whether the Development Authorities formed & constituted under “ Uttar Pradesh Urban Planning  & Development Act, 1973” are to be treated as “ Exempt Unity” under new GST Law.

UP_AAR_08 dated 31.05.2018

(Size: 2.61 MB)

97(2)(a)
2683 M/s. Macro Media Digital Imaging Private Limited Telangana

(i) Whether the printed advertisement materials classifiable as supply of goods?

(ii) If yes, whether it is classifiable under chapter heading 4911 of first schedule to Customs Tariff Act, 1975?

TSAAR Order No. 4/2018 dt. 30-05-2018

(Size: 312.41 KB)

97(2)(a)
2684 M/s.Photo Products Company Pvt Ltd West Bengal

The applicant is printing content provided by the customers. Classification of the nature of the activity and tariff head required.

06/WBAAR/2018-19 dt 30/05/2018

(Size: 304.18 KB)

97(2)(a)
2685 M/s. Nagarjuna Agro Chemicals Private Limited Telangana

Classification of―Agricultural Soil testing Minilab and its Reagent Refills.

TSAAR Order No. 3/2018 dt. 30-05-2018

(Size: 337.77 KB)

97(2)(a)
2686 M/s.GKB Lens Pvt Ltd West Bengal

The applicant supplies goods to his branches in other states. Whether such supplies can be valued in terms of the second proviso to rule 28 of the CGST Rules, 2017.

07/WBAAR/2018-19 dt 30/05/2018

(Size: 306.01 KB)

97(2)(c)
2687 IT Development Agency (ITDA), Govt. of Uttrakhand, Dehradun Uttarakhand

Whether the services or material procured by ITDA from Govt./Govt. Authority is exempt from GST.

03/2018-19 Dated 29.05.2018

(Size: 3 MB)

97(2)(e)
2688 GopalGireesh,Veena Chemicals Kerala

Clarification on the rate of tax in respect of certain commodities falling under HSN Code 90213100 which are implants for joint replacements

CT/4683/2018-C3 DATED 29/05/2018

(Size: 3.32 MB)

97(2) (a)
2689 JJ Fabrics Kerala

Clarification regarding classification of  carry bags made of polypropylene non-woven fabrics

CT/5492/18-C3 DATED 29/05/2018

(Size: 1.85 MB)

97(2) (a)
2690 Saraswathi Metal Industries Kerala

Clarification on the rate of tax in respect of marine propeller, rudder set, stern tube set, propeller shaft and M.S. Shaft for couplings which are used as parts of fishing vessels

CT/5496/18-C3 DATED 29/05/2018

(Size: 1.49 MB)

97(2)(a)