Authority for Advance Ruling (AAR)

Sr. No. Name of the Applicant States/UT Brief of Order ­in ­Appeal (OIA) Order No. & Date Download Category
2161 M/s Life Health Foods India Pvt. Ltd Maharashtra

1.Whether ‘ almond milk’ sold by the applicant is covered entry 48 of Schedule II of Notification No. 1/2017-IGST(Rate) dated 1st July, 2017 and attracts Goods and Services Tax (GST) @12% ?                                        2. If the answer to above is negative, what is the correct classification and GST Rate of ‘almond milk sold by applicant ? 

GST/ARA/44/2019-20/B-119, Mumbai, dated 03.12.2019

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97(2)(a)
2162 M/s Barbeque Nation Hospitality Ltd West Bengal

Whether the applicant is liable to pay GST on the electricity made available by the licensor from which it has taken on lease the premises for running a restaurant

34/WBAAR/2019-20 dated 29.11.2019

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N.A.
2163 M/s Ex- servicemen Resettlement Society West Bengal

Whether it is liable to pay GST on the portion of the payment received on amount of the bonus paid or payable

35/WBAAR/2019-20 dated 29.11.2019

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97(2)(c)&(e)
2164 M/s Alisha Foods Madhya Pradesh

What is the correct classification of Fried Fryums of differnt shapes, sizes and varieties which are ready to eat and What is the HSN Code and GST rate appicable on such goods manufactured.

MP/AAR/20/2019 dated 28.11.2019

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97(2)(a)(e)
2165 M/s Crown Tours and Travels, Opposite RajputanaShereton Hotel, Jaipur Rajasthan Rajasthan

a. Whether the 'Ancillary Services' provided to various tour operators falls under Chapter heading 9985 (i) {Supply of Tour Operator Service} or 9985 (iii) {Support Services}?
b. What is the applicable tax rate for ancillary services provided to various tour operators?

RAJ/AAR/2019-20/25 Dated 26.11.2019

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97(2)(a)
2166 M/s Geetastar Resorts Pvt Ltd, 601, Geeta Enclave, VinobhaMarg, C-Scheme, Jaipur Rajasthan Rajasthan

Whether Input Tax Credit on goods and services used in construction of hotel will be available to the applicant engaged in providing taxable services of hotel accomodation and related services?

RAJ/AAR/2019-20/26 Dated 26.11.2019

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97(2)(d)
2167 Bicholim Municipal Council Goa

Whether GST payable on collection of sopo or not?

GOA/GAAR/3/2019-20/2223 dated 26.11.2019

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97(2)(e)
2168 M/s JVS Foods Pvt Ltd, G-220 Sitapura Ind. Area, Jaipur Rajasthan Rajasthan

Whether the goods (Fortified Rice Kernel) manufactured and sold by the applicant will be fall under Chapter-10, Tariff item 1006 as Rice and description of goods 10061090 others (IGST Nil/5%, CGST Nil/2.5%, SGST Nil/2.5%)?

RAJ/AAR/2019-20/27 Dated 26.11.2019

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97(2)(a)(e)
2169 M/s KPC Projects Limited Andhra Pradesh

Applicability of GST Rate for construction of Millennium tower at Madhurawada, Visakhapatnam for information Technology and Communication Department, Government of Andhra Pradesh and through Nodal Agency APIIC. Clarification is requested for the applicable Rate of GST under works contract service

If GST should be payable @12%, whether a claim for refund be submitted in RFD-01.

AAR No. 42/AP/GST/2019 dated:25.11.2019

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97(2) b,e
2170 M/s. RB Shah Enterprises India Private Limited Tamil Nadu

What is the applicable rate of GST for the mentioned service provided for a whole sum price

TN/53/AAR/2019 DATED 25.11.2019

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97 (2) (a)