Authority for Advance Ruling (AAR)

Sr. No. Name of the Applicant States/UT Brief of Order ­in ­Appeal (OIA) Order No. & Date Download Category
1911 M/s Hombale Constructions and Estates Private Limited Karnataka

Whether applicant should charge GST @12 % for service provided to NCBS as per Notification No 24/2017 Central Tax (Rate) dated 21-09-2017 ?

KAR/ADRG/34/2020 dated 20.05.2020

application-pdf(Size: 2.18 मेगा बाइट)

97(2)(b)
1912 M/s LSquare Eco Products Pvt Ltd Karnataka

a) Whether the HSN code applicable for kraft paper made honeycomb boards be 48081000 or 48089000?

KAR/ADRG/33/2020 dated 20.05.2020

application-pdf(Size: 1.72 मेगा बाइट)

97(2)(a)
1913 M/s Sai Motors Karnataka

Whether he can bill the scooter at 5% GST under HSN 8713 along with retro-fitment and it shall not restrict any input tax credit on purchase of vehicle under HSN 8711 at 28% GST

KAR/ADRG/32/2020 dated 20.05.2020

application-pdf(Size: 5.71 मेगा बाइट)

97(2)(d) & (e)
1914 M/s. Shree Mohit Rameshpal Gupta Gujarat

a.What is tax rate of SGST and CGST under Goods and Service Tax Act?
b.And which HSN code will apply?

GUJ/GAAR/R/17/2020dated 19.05.2020

application-pdf(Size: 116.92 किलोबाइट)

97(2)(a)
1915 M/s. Shree Hari Engineers & Contractors Gujarat

Whether the Contract with Railtel Corporation of India ltd. will fall under the Notification 24/2017-Central Tax (Rate) Sr.No.3(iv)-Construction Service or Original Work to Government Authority, and the rate of tax applicable be 12%?

GUJ/GAAR/R/16/2020dated 19.05.2020

application-pdf(Size: 193.4 किलोबाइट)

97(2)(b)
1916 M/s Prasar Broadcasting Corporationof India (All India Radio), Himachal Pradesh

The Applicant sought Advance Ruling on following questions:  

1. Applicable GST rate on renting of motor cab service.

2. Whether ITC will be available to the recepient on the renting of motor cab service for transporation of employees?  

HP-AAR-1/2020 dated 19.05.2020

application-pdf(Size: 1.8 मेगा बाइट)

97(2)(e)
1917 M/s. NEC Technologies India Pvt. Ltd. Gujarat

(i)Classification of any goods or Services or both ?

(ii)Applicability of a notification issued under provisions of The  Act.

(iii) Determination of the liability to pay tax on any goods or services or both ? (works contract ,composite supply ,HSN Code fall under 8470 or 9954?)

GUJ/GAAR/R/07/2020 dated 19.05.2020

application-pdf(Size: 320.05 किलोबाइट)

97(2)(a) (b)& (e)
1918 M/s Nagri Eye Research Foundation. Gujarat

a. whether applicant is required to be registered Medical Store run by Charitable Trust?

b. whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term. (lower rate)

GUJ/GAAR/R/08/2020dated 19.05.2020

application-pdf(Size: 133.93 किलोबाइट)

97(2)(f) & (g)
1919 M/s. Raj Quarry Works Gujarat

a.Classification of goods and/or services or both (Quarry works activity of mining of ‘BLACKTRAP’ material used for concrete mixing for which Royalty is being paid ?
b.what is the Rate of GST on given services provided by State of Gujarat to M/S Raj Quarry works for which Royalty is being paid?
Whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results to a supply of goods or services or both, within the meaning of that term.

GUJ/GAAR/R/09/2020dated 19.05.2020

application-pdf(Size: 161.72 किलोबाइट)

97(2)(a) (e)& (g)
1920 Shree Sawai Manoharlal Rathi Gujarat

a.Whether Interest received in form of PPF would be considered for the purpose of calculating the threshold limit of Rs.20.00 Lakh for registration under GST Law?
b.Whether Interest received on Personal Loans and Advanced to family/friends would be considered for the purpose of calculating the threshold limit of Rs.20.00 Lakh for registration under GST Law?
c.Whether Interest received on Saving Bank Account would be considered for the purpose of calculating the threshold limit of Rs.20.00 Lakh for registration under GST Law?

GUJ/GAAR/R/10/2020dated 19.05.2020

application-pdf(Size: 157.54 किलोबाइट)

97(2)(e)