Authority for Advance Ruling (AAR)

Sr. No. Name of the Applicant States/UT Brief of Order ­in ­Appeal (OIA) Order No. & Date Download Category
2241 Cartus India Private Ltd Karnataka

“Whether the gamut of services collectively referred to as ‘Relocation Management Service’ provided by the Applicant, would constitute as a  composite supply or a mixed supply for the purpose of taxability under GST?”

KAR/AAR/92/2019-20 dated 27.09.2019

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97 (2) (a)
2242 Karnataka Co-operative Milk Producers Federation Ltd., (Formerly known as KMF) Karnataka

Whether the Flavored Milk is liable to be classified under HSN 0402 99 90 or under 2202 99 30 or under any other Chapter?

KAR/AAR/88/2019-20 dated 26.09.2019

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97 (2) (a) (e)
2243 Shri. KrishnaiahsettyMurali (Proprietor M/s. MuraliMogan Firm ) Tamil Nadu

classification for the supply of “Tamarind Fruit (undried)”

TN/43/AAR/2019 dated 26.09.2019

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97(2)(a)
2244 M/s. Chennai Port trust Tamil Nadu

Whether on the facts and in the circumstances given in the application, when the time of supply can be considered to occur with respect to providing continuous supply of services in the nature of renting of immovable properties to Government, Government Agencies, Court in situations

TN/44/AAR/2019 dated 26.09.2019

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97(2)(c)
2245 M/s. Chennai Port trust Tamil Nadu

Whether on the facts and in the circumstances given in the application, when the time of supply can be considered to occur with respect to providing continuous supply of services in the nature of renting of immovable properties  in situations

TN/45/AAR/2019 dated 26.09.2019

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97(2)(c)
2246 VAPS Knowledge Services Pvt. Ltd Karnataka

What is the HSN Code and rate of tax payable under GST Act for the e-campus solutions supplied by the applicant?

KAR/AAR/91/2019-20 dated 26.09.2019

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97 (2) (e)
2247 Sagas AutotecPvt. Ltd Karnataka

Classification of LPG Conversion Kit for Automobiles

KAR/AAR/90/2019-20 dated 26.09.2019

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97 (2) (a)
2248 Sringeri Yogis Pai, Karnataka

Whether the Tobacco leaves attracting tax at the rate of 5% on forward charge or whether such Tobacco leaves can be classified as Unmanufactured tobacco ;tobacco refuse {other than tobacco leaves} (other than bearing brand name)
Unmanufactured tobacco (without Lime tube)-bearing a brand name Unmanufactured tobacco (with lime tube)-bearing brand name other manufactured tobacco and manufactured tobacco substitutes: “Homogenized” or “reconstituted” tobacco: tobacco extracts and essences (including biris) which attract a rate of tax 28%.

KAR/AAR/89/2019-20 dated 26.09.2019

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97 (2) (e)
2249 International Flower Auction Bangalore Karnataka

Whether the “commission earned from auctioning of flowers is covered under entry no. 54(e) & (g) of Notification No.12/2017 – Central Tax (Rate) dated 28.06.2017 and entry no. 54(e) & (g) of Notification (12/2017) FD 48 CSL 2017 dated 29.06.2017?

KAR/AAR/87/2019-20 dated 26.09.2019

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97 (2) (b)
2250 M/s. Royal Care Speciality Hospitals Ltd Tamil Nadu

1.Whether the medicines, consumables and implants used in the course of providing health care services to in-patients for diagnosis or treatment would be considered as "Composite Supply" and accordingly eligible for exemption under the category "Health Care Services?"

2.Whether ITc is eligible for obligatory services provided to In-patients through outsourcing

TN/46/AAR/2019 dated 26.09.2019

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97(2)(a)