Authority for Advance Ruling (AAR)

Sr. No. Name of the Applicant States/UT Brief of Order ­in ­Appeal (OIA) Order No. & Date Download Category
2171 M/s Indo Autotech Limited Rajasthan

Admissibility of Input Tax credit of Tax paid or deemed to have been paid.

Order RAJ/ AAR/2019-20/14 dated 08.07.2019

(Size: 1.08 मेगा बाइट)

97(2)(d)
2172 M/s Sanjay Kumar Jain Rajasthan

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

Order RAJ/ AAR/2019-20/13 dated 02.07.2019

(Size: 1.92 मेगा बाइट)

97(2)(e)
2173 M/s TUI India Private Limited Delhi

(1) Whether in case of Accommodation Only services GST will be charged @ 18% on the Service Fee/ Convenience Fee charged by the Company, if the Company satisfies the conditions of Pure Agent?

(2) Applicant is also seeking any option available to a “Tour Operation” to either charge GST 5% (with no ITC) or charge GST @ 18% (with full ITC)

09/DAAR/2018 dated 28.06.2019

(Size: 1.53 मेगा बाइट)

97(2)(b) &(e )
2174 M/s Indian Institute of Corporate Affairs Delhi

Whether Goods and Service Tax shall be leviable/chargeable on the transaction/agreement involving services of Integrated Village Development Programme.

08/DAAR/2018 dated 28.06.2019

(Size: 1.8 मेगा बाइट)

97(2)(b), (e ) &(g)
2175 M/s. Gujarat State Financial Services Ltd Gujarat

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

GUJ/GAAR/R/2019/10dated 27.06.2019

(Size: 184.76 किलोबाइट)

97(2)(e)
2176 Arihant Dredging Developers Pvt. Ltd. West Bengal

What will be the taxability of the service of upgrading navigability of a river-bed when supplied to Orissa Construction Ltd.

11/WBAAR/2019-20 DATED 27.06.2019

(Size: 683.96 किलोबाइट)

97(2)(b)
2177 Dredging &Desiltation Company Pvt Ltd West Bengal

What will be the taxability of the service of upgrading navigability of a river-bed when supplied to Orissa Construction Ltd.

12/WBAAR/2019-20 DATED 27.06.2019

(Size: 685.31 किलोबाइट)

97(2)(b)
2178 Borbheta Estate Pvt Ltd West Bengal

Whether applicant is liable to pay GST on leasing of a dwelling unit to a company for residential purpose.

13/WBAAR/2019-20 DATED 27.06.2019

(Size: 273.64 किलोबाइट)

97(2)(d)
2179 Time Tech Waste Solutions Pvt. Ltd. West Bengal

Whether notifications relating to TDS apply to supply of waste management service to a municipality and whether the applicant needs to be registered even if he makes exempted supplies only.

14/WBAAR/2019-20 DATED 27.06.2019

(Size: 612.54 किलोबाइट)

97(2)(a), (b)& (f)
2180 M/s. Gujarat State Financial Services Ltd Gujarat

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

GUJ/GAAR/R/2019/10dated 27.06.2019

(Size: 184.76 किलोबाइट)

97(2)(e)