Authority for Advance Ruling (AAR)

Sr. No. Name of the Applicant States/UT Brief of Order ­in ­Appeal (OIA) Order No. & Date Download Category
1581 Cigma Medical Coding Private ltd. Kerala

The collection and payment of examination fee to AAPC by the applicant on behalf of the students who are enrolled for training with the applicant is not liable to GST subject to fulfilment of the conditions stipulated under Rule 33 of CGST Rules 2017.

KER/111/2021 dated 26.05.2021

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97(2)(b)
1582 Shri K Pazhanan, M/s S.D Chips Kerala

Whether jackfruit chips, banana chips sold without brand name are classified as NAMKEENS and are covered by HSN Code 2106. 90.99 and are taxable under Entry 101A of Schedule 1 of Central Tax (rate) Notification No. 1/2017.  Whether the commodities Sharkarai varatty and Halwa sold without brandname is classified as SWEET MEATS and covered by HSN code 2106.90.99 and taxable under Entry 101A of Schedule of Central Tax(Rate) notification 1/2017.whether roasted/ salted nuts ,seeds potato and tapioca can be classified as NAMKEENS and when sold without brand name can they be classsified under HSN 2106.90.99 and taxed under Entry 101A of Schedule 1 of Central Tax (Rate) Notification No.1 of 2017

KER/112/2021 dated 26.05.2021

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97(2)(b)
1583 Shri Abdul Aziz ,M/s Glow Worm Chips Kerala

Whether banana chips sold without brand name are classified as NAMKEENS and are covered by HSN Code 2106. 90.99 and are taxable under Entry 101A of Schedule 1 of Central Tax (rate) Notification No. 1/2017.  Whether the commodities Sharkarai varatty and Halwa sold without brand name is classified as SWEET MEATS and covered by HSN code 2106.90.99 and taxable under Entry 101A of Schedule of Central Tax(Rate) notification 1/2017.whether roasted/ salted nuts ,seeds potato and tapioca can be classified as NAMKEENS and when sold without brand name can they be classified under HSN 2106.90.99 and taxed under Entry 101A of Schedule 1 of Central Tax (Rate) Notification No.1 of 2017

KER/113/2021 dated 26.05.2021

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97(2)(b)
1584 Shri N.M Thulaseedharan, M/s N.V Chips Kerala

Whether banana chips sold without brand name are classified as NAMKEENS and are covered by HSN Code 2106. 90.99 and are taxable under Entry 101A of Schedule 1 of Central Tax (rate) Notification No. 1/2017.  Whether the commodities Sharkarai varatty and Halwa sold without brandname is classified as SWEET MEATS and covered by HSN code 2106.90.99 and taxable under Entry 101A of Schedule of Central Tax(Rate) notification 1/2017.whether roasted/ salted nuts ,seeds potato and tapioca can be classified as NAMKEENS and when sold without brand name can they be classsified under HSN 2106.90.99 and taxed under Entry 101A of Schedule 1 of Central Tax (Rate) Notification No.1 of 2017

KER/114/2021 dated 26.05.2021

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97(2)(b)
1585 Mohanan,M/s Aswani Chips and Baker Kerala

Whether banana chips sold without brand name are classified as NAMKEENS and are covered by HSN Code 2106. 90.99 and are taxable under Entry 101A of Schedule 1 of Central Tax (rate) Notification No. 1/2017.  Whether the commodities Sharkarai varatty and Halwa sold without brandname is classified as SWEET MEATS and covered by HSN code 2106.90.99 and taxable under Entry 101A of Schedule of Central Tax(Rate) notification 1/2017.whether roasted/ salted nuts ,seeds potato and tapioca can be classified as NAMKEENS and when sold without brand name can they be classsified under HSN 2106.90.99 and taxed under Entry 101A of Schedule 1 of Central Tax (Rate) Notification No.1 of 2017

KER/115/2021 dated 26.05.2021

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97(2)(b)
1586 Neogen Food and Animal Security(India) Private Ltd Kerala

Whether Entry No.80 in Schedule II to the Notification No.1/2017­ Integrated Tax(Rate) dated 28­06­2017 is applicable for import as well as supply of "Laboratory reagents for rapid testing of food safety parameters" attracting a levy of integrated tax at the rate of 12% or Entry No. 453 to Schedule III Attracting a levy of integrated tax at the rate of 18%

KER/106/2021 dated 25.05.2021

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97(2)(b)
1587 M/s Parsa Kente Colleries limited Chhattisgarh

Regarding levy of Compensation Cess on Coal and Coal rejects.

STC/AAR/04/2021 Dated 25.05.2021

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97 (2)(e )
1588 CC FABS Kerala

Whether the activity of tanker body building  is supply of goods or supply of services. If it is supply of goods what is the applicable rate of GST and if it is the supply of services what is the applicable rate of GST. What will be the service code for above stated activity of tanker body building carried out on chassis of motor vehicle owned by customer.

KER/107/2021 dated 25.05.2021

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97(2)(e)
1589 Chellanam Grama panchayath Kerala

Whether lease rent charged by Muncipality/Panchayat for land eligible for GST exemption.

KER/100/2021 dated 25.05.2021

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97(2)(e)
1590 K. Swaminathan, M/s Banana Chips & Halwa merchant Kerala

Whether jackfruit chips, banana chips sold without brand name are classified as NAMKEENS and are covered by HSN Code 2106. 90.99 and are taxable under Entry 101A of Schedule of Central Tax (rate) Notification 1/2017. Whether the commodities Sharkarai varatty and Halwa sold without brandname is classified as SWEET MEATS and covered by HSN code 2106.90.99 and taxable under Entry 101A of Schedule of Central Tax(Rate) notification 1/2017.whether roasted/ salted nuts ,seeds potato and tapioca can be classified as NAMKEENS and when sold without brand name can they be classified under HSN 2106.90.99 and taxed under Entry 101A of Schedule 1 of Central Tax (Rate) Notification No.1 of 2017

KER/105/2021 dated 25.05.2021

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97(2)(b)