Authority for Advance Ruling (AAR)

Sr. No. Name of the Applicant States/UT Brief of Order ­in ­Appeal (OIA) Order No. & Date Download Category
1771 M/s Vishv Enterprise Gujarat

Whether services of providing Para-medical Administrative, Technical and other Staff on Outsource basis to Seth L.G. General Municipal Hospital are exempted or not?

GUJ/GAAR/R/95/2020 dated 24.09.2020

application-pdf(Size: 147.29 किलोबाइट)

97(2)(a)
1772 M/s. BarakatbhaiNoordinbhai Gujarat

Whether any tax is payable in respect of sale /supply of Fryums manufactured by the applicant? And if the answer is in affirmative, the rate of tax thereof? ‘Un-fried Fryums’ 18% (CGST 9% + GGST 9% or IGST 18%)

GUJ/GAAR/R/66/2020dated 17.09.2020

application-pdf(Size: 262.42 किलोबाइट)

97(2)(a),(b)&(e)
1773 M/s Shree Swaminarayan Foods Pvt. Ltd. Gujarat

Whether any tax is payable in respect of sale of Fryums manufactured by the applicant? And if the answer is in the affirmative, the rate of tax thereof?(Rate 18%  (CGST 9% + GGST 9% or IGST 18%)

GUJ/GAAR/R/81/2020dated 17.09.2020

application-pdf(Size: 281.31 किलोबाइट)

97(2)(a),(b)&(e)
1774 M/s Apex Powers Uttar Pradesh

Q-1 Under Chapter 85  what is the correct 4 digit HSN  code classification  for solar  power generating system?

Ans-The 4 digit HSN Code of ‘’Solar power Generating System’ is 8541.

Q-2 What constitutes solar power generating system 85. what are the various components and technical requirements That together constitutes solar power generating System under Chapter 85?

Ans- ‘’Solar Panel, Inverter ,Controller and battery are essential  elements of  “solar power generating System” and supply of aforesaid four items  as a whole would cover under the “solar power generating System” But cable & monitoring structures are also supplementary elements of “solar power generating. System”

UP_AAR_65 dated 17.09.2020

application-pdf(Size: 4.93 मेगा बाइट)

97(2)(a)
1775 M/s Air Control and Chemical Engineering Co. Ltd Gujarat

Question-1: Clarification in details is sought with regard to the GST rate applicable regarding the “Supply, Testing and Commissioning of 160 TR Chilled Water Plant to Naval Dockyard (Vishakhapatnam).

Question-2: Clarification in details is sought with regard to the HSN/SAC code applicable regarding the “Supply, Testing and Commissioning of 160 TR Chilled Water Plant” to Naval Dockyard (Vishakhapatnam).

Question-3: Clarification is also sought on applicability of the Notification No. 01/2017-IT (Rate), S. No. 252 (Any Chapter) whether Chillar Water Plant may be categorised as “Any Parts” and subject to GST @ 5% under HSN 8906.

GUJ/GAAR/R/72/2020dated 17.09.2020

application-pdf(Size: 206.29 किलोबाइट)

97(2)(a),(b)&(c)
1776 M/s Girivariya Non-Woven Fabrics Pvt. Ltd. Gujarat

Question-1: Whether the product Non-Woven Bags manufactured through the intermediate product, Non-Woven Fabrics classifiable  under Heading No. 6305 or under Heading 3923?

Question-2: Whether the product Non-Woven Bags would be eligible for exemption under Notification No.1/2017-C.T. (Rate) and 01/2017-I.T. (Rate) dated 28.06.2017, as amended?

GUJ/GAAR/R/73/2020dated 17.09.2020

application-pdf(Size: 262.62 किलोबाइट)

97(2)(a)& (b)
1777 M/s Isotex Corporation Private Limited Gujarat

What is the classification and rate of tax payable in respect of Agro  Waste  Thermic  Fluid  Heater  or  Boiler  and  parts thereof considering  the  applicability  of  Sl.  No.234 of Schedule I to Notification No.1/2017-Central Tax (Rate), dated 28.06.2017 and corresponding notifications issued under State GST law and IGST Act?

GUJ/GAAR/R/74/2020dated 17.09.2020

application-pdf(Size: 549.84 किलोबाइट)

97(2)(a),(b)&(e)
1778 M/s D.M. Net Technologies Gujarat

Question: Whether the services provided by the applicant in affiliation to/ partnered with Gujarat University and providing education for degree courses to students under specific curriculum as approved by the Gujrat University, for which degrees are awarded by the Gujarat University are exempt from GST, vide Entry No. 66 of the Notification No.12/2017-Central Tax (Rate) dated 28th June, 2017?

GUJ/GAAR/R/75/2020dated 17.09.2020

application-pdf(Size: 166.39 किलोबाइट)

97(2)(b)&(e)
1779 M/s. J K Papad Industries Gujarat

Q.1. Under which Tariff Heading, the product dealt in by the applicant, i.e.  PAPAD of different shapes and sizes are eligible to be classified?

Q.2. What is the applicable rate of SGST and CGST on supply of such Papad of different shapes and sizes?

Goods and Services Tax rate of 18% (CGST 9% + GGST 9% or IGST 18%) is applicable to the product ‘Un-fried FRYUMS’

GUJ/GAAR/R/77/2020dated 17.09.2020

application-pdf(Size: 273.94 किलोबाइट)

97(2)(a)
1780 M/s. J K Snacks Industries Gujarat

Q.1.  Under which Tariff Heading, the product dealt in by the applicant, i.e.  PAPAD of different shapes and sizes are eligible to be classified?

Q.2. What is the applicable rate of SGST and CGST on supply of such Papad of different shapes and sizes?

Goods and Services Tax rate of 18% (CGST 9% + GGST 9% or IGST 18%) is applicable to the product ‘Un-fried FRYUMS’

GUJ/GAAR/R/78/2020dated 17.09.2020

application-pdf(Size: 273.01 किलोबाइट)

97(2)(a)