Authority for Advance Ruling (AAR)

Sr. No. Name of the Applicant States/UT Brief of Order ­in ­Appeal (OIA) Order No. & Date Download Category
1591 EVM Motors & Vehicles India Pvt. Ltd. Kerala

Whether the services rendered by applicant falls under the chapter   99 , Heading 9964 and Service code 996415.Whether the rate provided in Notification No.11/2017­Central Tax (Rate) dated 28­06­ 2017 and Notification No.8/2017­ Integrated Tax (Rate) dated 28/06/2017 under heading 9964 and description in point(vii) having a GST rate of 18% is applicable for the service rendered by this applicant. Whether the appellant is entitled to claim input tax credited.

KER/103/2021 dated 25.05.2021

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97(2)(b)
1592 Macro Media Digital Imaging Pvt. Ltd. Kerala

Dismissed as withdrawn.

KER/101/2021 dated 25.05.2021

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97(2)(e)
1593 South Indian Federation of Fishermen Societies Kerala

Applicability of GST rate of 5% on marine engines of heading 8407 and its spare parts without considering its general tax rate. Whether GST is applicable for supply of materials and labour charges incurred during warranty period at free of cost on fishing vessels presented for repair works. Applicability of GST rate of 5% on supply of materials and service charges for the repairs and maintenance of fishing vessels of heading 8902 without consideration of general tax rates. What is the tax rate of puff insulated iceboxes produced by SIFFS and that of marine engine of general heading 8407 when it is supplied to defence department, patrol, flood relief and rescue operations.

KER/102/2021 dated 25.05.2021

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97(2)(e)
1594 Dubai Chamber of Commerce And Industry Maharashtra

Q. 1:-Whether activities performed by ‘DCCI LO’ shall be treated as supply under GST law?
Q. 2:- Whether‘DCCI LO’ is required to obtain GST registration?
Q. 3:-Whether ‘DCCI LO’ is liable to pay GST?

GST-ARA-35/2019-20/B-14 Mumbai, dated 24.05.2021

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97(2)(f) & (g)
1595 Jimraj Industries Kerala

Whether Kerala Agro Machinery Corporation(KAMCO) comes under bodies eligible to deduct TDS. If there is any arrangement to avail exemptions from the TDS deduction. 

TDS deduction. KER/98/2021 dated 25.05.2021

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97(2)(e)
1596 M/s.Shantilal Real Estate Services Goa

1.Classification of any goods or services or both:

2. Determination of time and value of supply of Which goods or services or both

3.Determination of liability to pay tax on any goods or services of both

GOA/GAAR/02/2020-21/340 dated 18.05.2021

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97(2) (a) (c)& (e)
1597 Security and Intelligence Services (India)LTD Tamil Nadu

1. Whether the services provided to Indian Institute of Technology Madras will qualify for exemption under Serial No. 66 of Notification No. 12/2017 – Central Tax (Rate) dated 28th June 2017, considering it to be an educational Institution. 
2. Whether rate of tax on services provided to Indian Institute of Technology Madras is nil as per Serial no 3 of Notification No 12/2017 – Central Tax (Rate) dated 28th June 2017.

"TN/16/ARA/2021 DATED 07.05.2021"

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NA
1598 DAEBU AUTOMOTIVE SEAT INDIA PRIVATE LIMITED Tamil Nadu

1.What is the correct classification of goods manufactured by the applicant viz., “Automotive Seating System”? 
2. Will it fall under CH 87089900 attracting GST @ 28% or under CH 940199990 attracting GST @ 18%

"TN/17/ARA/2021 DATED 07.05.2021"

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97(2)(a)
1599 HEALERSARK RESOURCES PRIVATE LIMITED Tamil Nadu

1.What is the applicable GST SAC cod and the GST rate applicable for the supplies made by it to M/s. Apollo Med Skills Limited (AMSL). 
2.Is it a composite supply or a mixed supply
3.Whether the service is exempted vide Notification No. 12/2017 -CT(Rate) dated 28.06.2017.

"TN/18/ARA/2021 DATED 07.05.2021"

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NA
1600 Abbott Healthcare Pvt. Ltd. Kerala

Whether the provision of specified medical instruments by the applicant to unrelated partners like hospitals, labs etc. for use without any consideration constitute a supply or whether it constitutes movement of goods otherwise than by way of supply as per provisions of CGST/SGST Act,2017.

KER/97/2021 dated 07.05.2021

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97(2)(g)