Authority for Advance Ruling (AAR)

Sr. No. Name of the Applicant States/UT Brief of Order ­in ­Appeal (OIA) Order No. & Date Download Category
1631 M/s Shiv Sankara Health Care Enterprises Tamil Nadu

Whether the goodwill paid to the partners at the time of retirement is liable to be taxed under GST Act.

TN/06/ARA/2021 dated 16.03.2021

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97(2)(e)
1632 Great Lakes E-Learning Services Pvt. Ltd. Karnataka

Whether education services provided by Great Lakes E-Learning Services Private Limited ("GLE") under collaboration agreement with PES University to offer professional Educationn and degree programs in emerging areas such as Data Science, Al. Machine Learning and other areas to students under related curriculums shall be exempt from CGST and KGST Act vide entry no.66 of the Notification No:12/2017-Central Tax dated 28.06.2017?

KAR ADRG 13/2021 dated 16.03.2021

application-pdf(Size: 1.74 मेगा बाइट)

97(2)(b)
1633 Olety Landmark Apartment Owner's Association Karnataka

Whether the Applicant is liable to pay GST on amounts which it collects from its members for setting up the 'Sinding Fund'/Corpus Fund?

KAR ADRG 12/2021 dated 10.03.2021

application-pdf(Size: 5.31 मेगा बाइट)

97(2)(g)
1634 B.G. Elevators and Escalators Private Limited Karnataka

i) What is the Rate of tax required in respect of erecting and commissioning of lifts installed for domestic use.
ii) What is the Rate of tax required in respect of erecting and commissioning of escalators installed for domestic use.

KAR ADRG 11/2021 dated 09.03.2021

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97(2)(e)
1635 Shekhar Bhagwan Gore Maharashtra

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

ARA-64/2020-21/B-03 dated 09.03.2021

application-pdf(Size: 418.63 किलोबाइट)

97(2)(e)
1636 Pioneer Bakers Odisha

The issue relates to applicability of Entry 7(i) of Notification No.11/2017-CT(Rate) dated-28.06.2017(as amended) & determination whether goods/services comes within the purview of composite supply and more specifically Restaurant services and attract GST @5% under the composite scheme.

06/ODISHA-AAR/2020-21 dated- 09.03.2021

application-pdf(Size: 1.16 मेगा बाइट)

97(2)(a), (b) & (c)
1637 URC Construction Pvt. Ltd. Odisha

The applicable rate of GST on the contract awarded by M/s NBCC(India) Ltd, an executing agency on behalf of M/s SAIL for construction of ISPAT Post Graduate Medical Institute and super speciality hospital at Rourkela Steel Plant for SAIL in the state of Odisha on Design, Engineering, Procurement and Construction(EPC) basis.

07/ODISHA-AAR/2020-21 dated- 09.03.2021

application-pdf(Size: 1.09 मेगा बाइट)

97(2)(a)
1638 M/s Chennai Metropolitan Water Supply and Sewerage Board. Tamil Nadu

Whether services provided
i. Leave way charges(Rent)
ii. Advertisement on social media
iii. security services
iv.License fee for software
v. Third party inspection
vi. Freight charges on transport of water through railways
vii. printing charges to CMWSSB ( a Governmental Authority) can be termed as ‘Pure Service’ to avail exemption under Notification12/2017 ) dated 28.06.2017

TN/04/ARA/2021 dated 26.02.2021

application-pdf(Size: 974.83 किलोबाइट)

97(2)(b)
1639 M/s Chennai Metropolitan Water Supply and Sewerage Board. Tamil Nadu

Whether GST is  applicable on supply of safe drinking water for public purpose by Chennai Water Desalination Plant Limited (CWDL) to Chennai Metropolitan Water Supply and Sewerage Board(CMWSSB)

TN/03/ARA/2021 dated 26.02.2021

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97(2)(e)
1640 Hotel Sandesh Private Limited. Karnataka

What is the applicable Rate of GST (SGST and CGST) for the supply of food inside the restaurant (branch) situated in zoological garden.

KAR/ADRG/10/2021 dated 26-02-2021

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97 (2) (e)