Authority for Advance Ruling (AAR)

Sr. No. Name of the Applicant States/UT Brief of Order ­in ­Appeal (OIA) Order No. & Date Download Category
1651 Crux Biotech India Pvt. Ltd. Andhra Pradesh

What is the accurate HSN Code under GST tax slabs for Distillery Dry Grains Soluble (DDGS) and Distillery Wet Grains Soluble (DWGS) (Cattle feed)?  The Contention of the applicant is that, earlier Central Excise Duty was paid at NIL rate under CETA 2309 and the introduction of GST cannot alter the classification of the by–product.

AAR No. 13 /AP/GST/2021 dated: 26.02.2021

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97(2) b
1652 Bharat Dynamics Limited Andhra Pradesh

Whether the Submarine Fired Decoy System (SFDS) supplied by the applicant is classifiable as ‘parts of submarine’ under Chapter Heading 8906 and, therefore, attract a GST rate of five (5%) by virtue of entry no. 252 of Schedule I in Notification No. 1/2017-Integrated Tax (Rate) dated 28.07.2017 ?

AAR No.11/AP/GST/2021 dated: 10.02.2021

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97(2) a
1653 Spraymet Surface Technologies (Pvt.) Ltd. Karnataka

Whether the activity of the applicant is in the nature of Job work, as defined under Section 2(68) of CGST Act, 2017 and whether Notification No.20/2019-Central Tax (Rate) dated 30.09.2019 is applicable on them?

KAR/ADRG/6/2021 dated 08-02-2021

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97(2)(a)
1654 Shasank Sekhar Jalan West Bengal

Rejection of the application for advance ruling

17/WBAAR/2020-21 dated 05/02/2021

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1655 RDL-ZYCHL-JV West Bengal

Whether dredging of Wular Lake is an exempted supply

16/WBAAR/2020-21 dated 05/02/2021

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1656 Vevaan Ventures. Karnataka

(a) What will be the SAC applicable to the activities undertaken by M/s Vevaan Ventures?
(b) Whether the exemption given under Notification No.9/2017 - Inegrated Tax (Rate) dated 28.06.2017 is applicable to the applicant?
(c) Whether the applicant can avail input tax credit of tax paid or deemed to have been paid?
(d) Whether the applicant is liable to pay tax on outward services, if yes, at what rate?
(e) Whether the applicant is required to be registered under the Act?

KAR/ADRG/5/2021 dated 29-01-2021

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97(2)(a)
1657 KSF-9 Corporate Services Pvt. Ltd Karnataka

Whether applicant should charge GST @ 18% for providing manpower service only on the services charges or on the total bill amount?

KAR/ADRG/3/2021 dated 29-01-2021

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97(2)(b)
1658 KSF-9 Corporate Services Pvt. Ltd. Karnataka

Whether applicant should charge GST @ 18% for providing manpower service only on the services charges or on the total bill amount?

KAR/ADRG/2/2021 dated 29-01-2021

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97(2)(b)
1659 Dr. H.B. Govardhan. Karnataka

(a) Is the applicant eligible to be registered under GST Act?
(b) Is there any tax liability on services rendered to the Hospitals/Laboratories/ Biobanks registered in United States of America (USA) and other countries include export of Intellectuals like clinical data completions, analysis, clinical opinion advisory consultation through Phone calls, Video Conference, Mails and other Electronic devices and the applicant is living in India and services rendered from the place of India?
(c) Is there any tax liability on Health Care Services-Medical Services and Paramedical Services (Para-time practicing in Clinic) rendered in India to the recipient from India?

KAR/ADRG/4/2021 dated 29-01-2021

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97(2)(e)&(f)
1660 Trelleborg Marine Systems India Pvt. Ltd. Gujarat

Classification and rate of tax leviable on  Bollards, Bolts (fixtures), Nuts (fixtures), Screw (fixtures), Washer (fixtures), Frontal Frames, Fascia Pads – UHMW PE pads, Buoys, Chains, Swivel/D-Shackle/ Chain tensioner and Rubber Fender (both types).

GUJ/GAAR/R/14/2021 dated 27.01.2021

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97(2)(a)