Authority for Advance Ruling (AAR)

Sr. No. Name of the Applicant States/UT Brief of Order ­in ­Appeal (OIA) Order No. & Date Download Category
1 M/s.Shibaura Machine India Pvt Ltd Tamil Nadu

1) Whether Input Tax Credit (ITC) is eligible on electrical works carried out for expansion of factory for manufacturing activity? 

2) What should be the basis to arrive the timeline to avail ITC on tax invoice raised by Supplier to bill “Advance Component” of the Contract and Subsequent Adjustment of Advance in the Service Bills showing both Gross and Net amount.

32/ARA/2025, Dated 18.08.2025

(Size: 10.45 मेगा बाइट)

97 (d)
2 M/s.Shibaura Machine India Pvt Ltd Tamil Nadu

1) Whether Input Tax Credit (ITC) is eligible on fire-fighting system and public health equipment for expansion of factory for manufacturing activity? 

2) What should be the basis to arrive the timeline to avail ITC on tax invoice raised by supplier to bill “Advance Component” of the contract?

31/ARA/2025, Dated 18.08.2025

(Size: 10.29 मेगा बाइट)

97 (d)
3 M/s.Amman Blue Metals Tamil Nadu

1. Whether the purchase of M-Sand, P-Sand, Boulders, Blue Metals and Bricks, Hollow Bricks from unregistered person are liable to reverse charge mechanism as per Section 9(3) or 9(4) of the CGST Act, 2017?

 2. Whether the goods notified under Section 9(3) specifically excludes the above-mentioned goods purchased from unregistered person? 

3. Whether the amended Section 9(4) excludes the applicant to pay tax under reverse charge mechanism for purchase of the above-mentioned goods from unregistered person?

30/ARA/2025, Dated 18.08.2025

(Size: 3.74 मेगा बाइट)

97 (b) (e) (g)
4 M/s.Acer India Pvt Ltd Tamil Nadu

a) What is the appropriate classification of various models of ACER Interactive Flat Panels for the purpose of GST? b) What is the applicable rate of GST

29/ARA/2025, Dated 12.08.2025

(Size: 10.61 मेगा बाइट)

97 (a) (b)
5 M/s.Chendur Traders Tamil Nadu

1. To set aside the impugned Notice DRC-01A dated 07.11.2024 and DRC-01 DATED 26.12.2024, proposing to levy higher rate of tax @ 18% and tax due of Rs.22978325

 2. To provide us with an opportunity of being heard in person 

3. To allow us to add or alter any submissions made herein and adduce additional grounds at the time of hearing this appeal

TN/27/ARA/2025, Dated 11.08.2025

(Size: 1.82 मेगा बाइट)

97 (a) (b)
6 M/s.Arun Traders Tamil Nadu

1.   To set aside the impugned Notice DRC-01A dated 14.10.2024, proposing to levy higher rate of tax @ 18% and tax due of Rs.41501156 

2. To provide us with an opportunity of being heard in person 

3. To allow us to add or alter any submissions made herein and adduce additional grounds at the time of hearing this appeal

26/ARA/2025, Dated 11.08.2025

(Size: 1.78 मेगा बाइट)

97 (a) (b)
7 M/s.Sundaram Industries Pvt Ltd Tamil Nadu

Classification Required with to HSN Code of Input goods used in our Manufacturing.

25/ARA/2025, Dated 04.08.2025

(Size: 2.11 मेगा बाइट)

97 (a)
8 M/s.Stemplay Labs Private Limited Tamil Nadu

1. Classification of Goods and Tax Rate What is the correct HSN Code and the applicable rate of tax under the Goods and Services Tax (GST) for the construction toys manufactured by our company, which are made primarily of plastic? Based on our understanding, the toys we intend to manufacture fall under Sl.No.228 of Chapter/Heading/Sub-Heading/Tariff /HSN Code 95030030 and are subject to a GST rate of 12%. 

2. Applicability of Notifications under the CGST and TNGST Acts Please clarify the applicability of Sl.No, Chapter /Heading / Sub-Heading/ Tariff item of the notifications issued under the provisions of the CGST Act/TNGST Act, 2017 for goods that are to be manufactured by us.

24/ARA/2025, Dated 14.07.2025

(Size: 1.79 मेगा बाइट)

97(2)(a)(b)
9 M/s.Auto Color paints Tamil Nadu

1. ITC credit will be adjusted in the books of accounts – outstanding payable amount?

 2. ITC erroneously transfer will be eligible for refund?

23/ARA/2025, Dated 14.07.2025

(Size: 2.62 मेगा बाइट)

97(2)(b)(d) ( e)
10 M/s.Kailash Vahn private Limited Tamil Nadu

Whether Applicant can consider the said body building activity as "job work activity and regard it as "Supply of Services" falling under SAC Code - 998881 - "Motor vehicle and trailer manufacturing services "(as per Notification No. 11/2017-CT(Rate), dated 28.6.2017 Sl. No.535) If it is regarded as "job work activity" and "Supply of Services, whether the correct applicable rate of GST, will be at 18 % (9 +9) as applicable under Sl. No.26 (ic) or will it be 18% (9 + 9) as applicable under Sl. No.26 (iv).

19/ARA/2024,(ROM), Dated 14.07.2025

(Size: 3.18 मेगा बाइट)

97(2)(a)