Authority for Advance Ruling (AAR)

Sr. No. Name of the Applicant States/UT Brief of Order ­in ­Appeal (OIA) Order No. & Date Download Category
2231 S R Propellers Pvt. Ltd Karnataka

Whether the rate of tax applicable is 5% on commodities such as marine propellers, rudder set, stern tube set, propeller shaft and couplings used only for the purpose of the fishing or floating vessels.

KAR/AAR/78/2019-20 dated 24.09.2019

application-pdf(Size: 1.89 मेगा बाइट)

97 (2) (b)
2232 Kohinoor Woods Karnataka

a) What is rate of GST on Live standing trees?

KAR/AAR/77/2019-20 dated 24.09.2019

application-pdf(Size: 605.22 किलोबाइट)

97 (2) (b)
2233 KwalityMobikes (P) Ltd., Karnataka

a) Whether the volume discount received on purchases is liable for GST? If yes, under which HSN/SAC?
b) Whether volume discount received on retail (on sales) is liable for GST? If yes, under which HSN /SAC?
c) Whether the Company has to issue taxable invoice to this effect?

KAR/AAR/76/2019-20 dated 24.09.2019

application-pdf(Size: 1.93 मेगा बाइट)

97 (2) (a) (e) (g)
2234 Informatics Publishing Ltd Karnataka

Whether the input tax credit is available when the online educational journals and periodicals are supplied to the Educational Institutions other than to pre-school and higher secondary school or equivalent, which is exempt by virtue of Notification No.2/2018 – Central Tax (Rate) dated 25.01.2018?

KAR/AAR/75/2019-20 dated 24.09.2019

application-pdf(Size: 2.54 मेगा बाइट)

97 (2) (d)
2235 Sri Balaji Rice Mill Karnataka

a. As a manufacturer of rice, can the applicant sell Rice under Registered Brand with 5% GST and also in Unregistered Brand with affidavit & disclaimer under GST exempted category?
b. Is it compulsory to de-register the registered brand to sell goods in unregistered brand with nil rate of tax under GST?
c. Whether sale of rice is exempt, if applicant forgo the actionable claim on brand name after de-registration?

KAR/AAR/72/2019-20 dated 23.09.2019

application-pdf(Size: 3.59 मेगा बाइट)

97 (2) (b) (e)
2236 URC Construction (P) Ltd Karnataka

What is the applicable rate of tax for the provision of construction service rendered to NCBS?

KAR/AAR/73/2019-20 dated 23.09.2019

application-pdf(Size: 3.24 मेगा बाइट)

97 (2) (e)
2237 Golden Vacations Tours and Travels West Bengal

What is the classification of the standalone service of arranging accommodation in a hotel

26/WBAAR/2019-20 dated 23.09.2019

application-pdf(Size: 381.38 किलोबाइट)

97(2)(a)&(d)
2238 Kay Pee Euipments Pvt Ltd West Bengal

What are the determinants for classifying railway supplies

25/WBAAR/2019-20 dated 23.09.2019

application-pdf(Size: 468.59 किलोबाइट)

97(2)(a)&(b)
2239 Informatics Publishing Ltd Karnataka

Whether the supply of services in the nature of subscription to the J-Gate by the educational institutions is eligible for exemption from GST under Notification No.2/2018- Central Tax (Rate)?

KAR/AAR/74/2019-20 dated 23.09.2019

application-pdf(Size: 2.95 मेगा बाइट)

97 (2) (b)
2240 Sumitabha Ray West Bengal

Whether service to the Govt relating road construction and irrigation is exempt supply

27/WBAAR/2019-20 dated 23.09.2019

application-pdf(Size: 670.24 किलोबाइट)

97(2)(b)