Authority for Advance Ruling (AAR)

Sr. No. Name of the Applicant States/UT Brief of Order ­in ­Appeal (OIA) Order No. & Date Download Category
1541 M/s. Rotary Club of Bombay Worli Maharashtra

1. Whether the amount collected as membership subscription and admission fees from members is consider as supply and therefore whether the Club is liable to get registered under GST Law?

2. If the Club is liable to get registered is he liable to discharged GST as supply of services on the same?

3. If the above receipts are liable to GST can the Club claim Input tax credit of the tax paid on Banquet and catering services for holding members meetings and various events?

GST-ARA- 01/2020-21/B- 19 ,Mumbai, dated 22.06.2021

application-pdf(Size: 485.06 किलोबाइट)

97(2)(d)(e)(f) & (g)
1542 M/s. Rotary Club of Bombay Central Maharashtra

1. Whether the amount collected as membership subscription and admission fees from members is liable to GST as supply of services?

2. If the above receipts are liable to GST can the Club claim Input tax credit of the tax paid on Banquet and catering services for holding members meetings and various events?

GST-ARA- 11/2020-21/B- 20 ,Mumbai, dated 22.06.2021

application-pdf(Size: 437.33 किलोबाइट)

97(2)(d)(e)(f) & (g)
1543 M/s. Rotary Club of Bombay Bayview Maharashtra

Whether the amount collected as membership subscription and admission fees from members is liable to GST as supply of services?

GST-ARA- 03/2020-21/B- 21 ,Mumbai, dated 22.06.2021

application-pdf(Size: 421.34 किलोबाइट)

97(2)(e)(f) & (g)
1544 M/s Chhattisgarh state Power Generation Company Limited Chhattisgarh

Applicability of GST Tax liability under the provisions of reverse charge mechanism , on the ‘Abhivahan Shulk’ collected by the government

STC/AAR/01/2021 Dated 22.06.2021

application-pdf(Size: 6.12 मेगा बाइट)

97(2)( e )
1545 M/s. Rotary Club of Bombay Hanging Garden Maharashtra

1. Whether the amount collected as membership subscription and admission fees from members is liable to GST as supply of services?

2. If the above receipts are liable to GST can the Club claim Input tax credit of the tax paid on Banquet & catering services for holding members meetings & various events?

GST-ARA- 05/2020-21/B- 22 ,Mumbai, dated 22.06.2021

application-pdf(Size: 455.89 किलोबाइट)

97(2)(d)(e) & (g)
1546 M/s. B P Sangle Constructions Pvt. Ltd. Maharashtra

Prior to appointed date, the applicant was also registered under service tax as well as VAT.  National Highway Authority of India (NHAI in short) invited proposals for development, maintenance and management of National Highway NO. 3 from 380 km to 440 km of NH No. 03. Finally the tender was awarded to the applicant for construction of said road vide NHAI letter dt. 01.05.2017. Activity to construct public road was exempted for service tax vide N No. 25/2012-ST dt 20.06.2012 When contract was awarded on VAT was payable @5% under composition scheme of VAT.  The Contract price was including of VAT.  Thus, on a contract price of Rs. 65,90,98,099.67/-, payable VAT tax was Rs. 3,13,85,623.23/- considering taxable value as Rs. 62,77,12,475.88 Crucial fact is that entire construction of road was started after 01.07.2017 i.e. during GST regime.  In above scenario, what will be transaction value u/s 15 of the Act on which GST be charged to NHAI? Rs. 62, 7712, 475/- or 65, 90, 98,099.67/-?

GST-ARA- 45/2020-21/B- 23 ,Mumbai, dated 22.06.2021

application-pdf(Size: 506.54 किलोबाइट)

97(2)(c)
1547 Saddles International Automotive & Aviation Interiors Private Limited Andhra Pradesh

Whether the product namely ‘Car Seat Covers’ merits classification under HSN 9401? If not, what is the correct classification applicable to ‘Car Seat Covers’?
Is Sl.No.435A of Schedule IV of the Notification No 1/2017-Central Tax (Rate) dt: 28.06.2017 applicable to ‘Car Seat Covers’? If not, what is the applicable entry under the said Notification?

AAR No. 15 /AP/GST/2021 dated: 21.06.2021

application-pdf(Size: 4.05 मेगा बाइट)

97(2) b
1548 Tamil Nadu Labour Welfare Board Tamil Nadu

1. Applicability of GST registration to Tamil Nadu Labour Welfare Board
2. Applicability of GST towards the rental income received by the board from Government and business entities.
3. Applicability of Reverse Charge Mechanism for the rent on immovable properties received by the board from Government and business entities

TN/21/AAR/2021 dated 18.06.2021

application-pdf(Size: 1.28 मेगा बाइट)

97(2)(e)
1549 M/s Bhavya Srishti Udyog Private Limited Chhattisgarh

GST classification of the product namely “ waterproof tells support for climbing plants manufactured by using bamboo and high – density polythlene

STC/AAR/03/2021 Dated 18.06.2021

application-pdf(Size: 2.98 मेगा बाइट)

97 (2)(a)
1550 National Institute of Technology, Tiruchirappalli Tamil Nadu

Whether National Institute of Technology, Tiruchirappalli (NITT) is a Government Entity under GST Law.
2.If the answer to question is in the affirmative, whether
a. The applicant is liable to deduct tax at source (TDS) under Section 51 of the CGST Act, 2017.
b. Whether the applicant is required to discharge Liability on reverse charge basis on supply of services as per Section 9(3) and 9(4) of the CGST Act, 2017.
3. Whether the entry provided under
  A. Sl.No3, 3A of Notification 12/2017 is applicable to them.
  B. Composite supply of works contract provided to the applicant is covered by    Sl.No.3(vi) of Notification 11/2017   dated 28.06.2017.

TN/22/AAR/2021 dated 18.06.2021

application-pdf(Size: 1.21 मेगा बाइट)

97(2)(b)