Authority for Advance Ruling (AAR)

Sr. No. Name of the Applicant States/UT Brief of Order ­in ­Appeal (OIA) Order No. & Date Download Category
2321 Fluid Power Pvt Ltd Maharashtra

1. Applicability of GST @ 5% (CGST of 2.5% and SCGT of 2.5%) or IGST @ 5% for the above mentioned Marine Duty hydraulic equipment, which is being designed and custom built by us for being fitted on a Barge falling under Serial No 246 of Schedule. I of GST Notification No 1/2017 dated 28th June 2017, and its Parts falling under Serial No. 252 of Schedule I of GST Notification No. 1/2017, which are essentially required for the functioning of barge.

2. Whether we can claim input tax credit in respect of indigenous and imported inputs which are being used for manufacture of the above equipment, if GST on the equipment manufactured by us is determined as 5% in terms of Notification No 1/2017 dated 28th June 2017.

NO.GST-ARA- 05/2019-20/B- 98 Mumbai dated 23.08.2019

application-pdf(Size: 3.16 मेगा बाइट)

97(2)(b)(d)&(e)
2322 B. G. Shirke Construction Technology Pvt.Limited Maharashtra

What is the applicable rate of GST on sale of aircraft by an NSOP holder to a private company who have applied for NSOP license, to be used for purposes such as corporate leisure, pilgrimage, cargo chartered flights? 

NO.GST-ARA- 01/2019-20/B- 96 Mumbai dated 23.08.2019

application-pdf(Size: 3.29 मेगा बाइट)

97(2)(a)
2323 Nipro India Corporation Private Limited Maharashtra

1. "Whether on facts and circumstances of the case, the product “Dialyzer" be treated as 'Disposable sterilized dialyzer or micro barrier of artificial kidney' as mentioned under Entry No. 255 of Schedule I to Notification Number 1/2017-Central Tax (Rate), dated 28 June 2017 and Notification Number 1/2017-Integrated Tax (Rate), dated 28 June 2017 (collectively referred to as the 'Rate Notifications')                                                            

2.  If the said product “Dialyzer" falls under Entry No. 255 of Schedule I to the Rate Notifications, whether it would be classified under Chapter 90 (i.e. Tariff item 9018 90 31) or Chapter 84 (i.e. Tariff item 8421 29 00).

NO.GST-ARA- 141/2018-19/B- 94 Mumbai dated 23.08.2019 97(2)(a)
2324 Fluid Power Pvt Ltd Maharashtra

1. Applicability of GST @ 5% (CGST of 2.5% and SCGT of 2.5%) or IGST @ 5% for the above mentioned Marine Duty hydraulic equipment, which is being designed and custom built by us for being fitted on a Barge falling under Serial No 246 of Schedule. I of GST Notification No 1/2017 dated 28th June 2017, and its Parts falling under Serial No. 252 of Schedule I of GST Notification No. 1/2017, which are essentially required for the functioning of barge.

2. Whether we can claim input tax credit in respect of indigenous and imported inputs which are being used for manufacture of the above equipment, if GST on the equipment manufactured by us is determined as 5% in terms of Notification No 1/2017 dated 28th June 2017.

NO.GST-ARA- 05/2019-20/B- 98 Mumbai dated 23.08.2019

application-pdf(Size: 3.16 मेगा बाइट)

97(2)(b)(d)&(e)
2325 Maansmarine Cargo International Llp Maharashtra

1. Whether we need to apply for GST registration as the services provided are export   of services?

2. Whether can we do supply of such services under LUT?                                

3. Whether GST is applicable on the reimbursement of expenses such as salaries, rent, office expenses, travelling cost etc.?

4. Whether GST will be applicable on the management fees charged by us to the Company for managing the job outsourced to us?

NO.GST-ARA- 04 /2019-20/B- 97 Mumbai dated 23.08.2019 97(2)(e)&(f)
2326 Nipro India Corporation Private Limited Maharashtra

1. "Whether on facts and circumstances of the case, the product “Dialyzer" be treated as 'Disposable sterilized dialyzer or micro barrier of artificial kidney' as mentioned under Entry No. 255 of Schedule I to Notification Number 1/2017-Central Tax (Rate), dated 28 June 2017 and Notification Number 1/2017-Integrated Tax (Rate), dated 28 June 2017 (collectively referred to as the 'Rate Notifications')                                                            

2.  If the said product “Dialyzer" falls under Entry No. 255 of Schedule I to the Rate Notifications, whether it would be classified under Chapter 90 (i.e. Tariff item 9018 90 31) or Chapter 84 (i.e. Tariff item 8421 29 00).

NO.GST-ARA- 141/2018-19/B- 94 Mumbai dated 23.08.2019 97(2)(a)
2327 Soma-Mohite Joint Venture Maharashtra

1. Whether the said Contract is covered under SI NO -3A , Chapter No 99 as per Notification No 2/2018 -Central Tax (Rate) dated 25/01/2018, w.e.f 25/01/2018 ?

2 . Whether the said contract is covered under the term “Earth Work” and therefore covered under SI No – Chapter No. 9954 as per Notification NO. 31/2017 – Central Tax (Rate) dated 13/10/2017?

3. If we are covered  under SL No.3 chapter No. 9954 as per Notification No.31/2017 - Central Tax (Rate) dated 13/10/2017, w.e.f. 13/10/2017 then what is the meaning of “Earthwork”?

NO.GST-ARA- 08/2019-20/B- 100 Mumbai dated 23.08.2019 97(2)(b)
2328 YashNirman Engineers & Contractor Maharashtra

Whether the construction service provided by M/s. YashNirman Engineers and Contractors to M/s. Lakhani Builders Pvt. Ltd under the project " La-Riveria” qualifies for application of lower rate of CGST@6% and SGST @ 6% as provided in Sl. No: 3- Item (V) - sub item(da) vide notification no: 01/2018-CT (Rate) dated 25-01-2018? 

NO.GST-ARA- 143/2018-19/B- 95 Mumbai dated 23.08.2019 97(2)(b)
2329 Micro Interlinings Pvt.Ltd. Maharashtra

Whether the Fusible Interlining fabric is classified under HSN 5903 or should be classified as per the blend of yarn in chapter 52-55 ? 

NO.GST-ARA- 13/2019-20/B- 92 Mumbai dated 22.08.2019 97(2)(a)&(e)
2330 Talco Marketing Maharashtra

Whether the Fusible Interlining fabric is classified under HSN 5903 or should be classified as per the blend of yarn in chapter 52-55 58 or 60? 

NO.GST-ARA- 14/2018-19/B- 92 Mumbai dated 22.08.2019

application-pdf(Size: 389.15 किलोबाइट)

97(2)(a)