Authority for Advance Ruling (AAR)

Sr. No. Name of the Applicant States/UT Brief of Order ­in ­Appeal (OIA) Order No. & Date Download Category
2871 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

application-pdf(Format: pdf, Size: 5.11 MB)

97(2)(a)
2872 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

application-pdf(Format: pdf, Size: 397.63 KB)

97(2)(a) & (e)
2873 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

application-pdf(Format: pdf, Size: 3.34 MB)

97(2)(b)
2874 Indian Cotton Solutions.com Private Limited Andhra Pradesh

Whether they can utilize /refund the ITC which is readily available in GST Portal, for the vehicles purchased by them for the purpose of their core business activity?”

AAR/AP/06(GST)/2018 dt. 08.06.2018

application-pdf(Format: pdf, Size: 150.67 KB)

97(2)(d)
2875 Agarwal Industries Private Limited Andhra Pradesh

Rate of GST on Energy G premium Oil?

AAR/AP/06A(GST)/2018 dt. 08.06.2018

application-pdf(Format: pdf, Size: 1000.63 KB)

97(2)(e)
2876 Jayalakshmi Tobacco Company Andhra Pradesh

1) Will GST applicable on sale of tobacco leaves received from farmers made by Commission Agent in an auction and his turnover is less than Rs.20 lakhs.

2) In case, there is GST in the above situation, who has to pay the tax?                                                      

3)Will reverse charge provisions applicable for tobacco leaves or not?                                                  

4)Who has to pay GST when commission agent sell the tobacco leaves received from trader in an auction? Can commission agent collect GST from buyers and pay or not?

AAR/AP/03(GST)/2018 dt. 08.06.2018

application-pdf(Format: pdf, Size: 3.29 MB)

97(2) (e)
2877 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

application-pdf(Format: pdf, Size: 5.08 MB)

97(2)(a) &(c)
2878 Sasan Power Limited Madhya Pradesh

a) Whether applicant is entitled to carry forward the accumulated CENVAT Credit u/sec.140 of the GST Act?

b) Whether the accumulated CENVAT Credit so carry forward, not being credit availed under the GST regime is required to be adjusted / restricted in the manner prescribed under Rule 42 and 43 of the CGST Rules?

01/2018/AAR/R-28/26 dated 06.06.2018

application-pdf(Format: pdf, Size: 3.35 MB)

Rejected
2879 M/S Yamuna Expressway Industrial Development Authority Uttar Pradesh

Whether GST is applicable on upfront amount (called as premium / salami) payable in respect of services by way of granting of long term lease of the thirty years or more for plots catering to public health care such as hospital, nursing home, diagnostic centers etc.”

UP_AAR_09 dated 06.06.2018

application-pdf(Format: pdf, Size: 1.15 MB)

97(2)(e)
2880 VNR Seeds Pvt. Ltd., Raipur Chhattisgarh

Regarding entitlement of Input Tax Credit on the packing material (used for packaging seeds while making exempted supply of seeds to own branches and to other purchases).

STC/AAR/01/2018 dated 06.06.2018

application-pdf(Format: pdf, Size: 1.89 MB)

97(2)(d)