Authority for Advance Ruling (AAR)

Sr. No. Name of the Applicant States/UT Brief of Order ­in ­Appeal (OIA) Order No. & Date Download Category
2351 M/s Cliantha Research Ltd. Uttar Pradesh

Whether the “Clinical Research” services provided by them to entities located outside India is liable to CGST and SGST and IGST or is it eligible to be treated as an export of service under section 2(6) of IGST Act, 2017?

UP_AAR_35 dated 29.07.2019

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97(2)(e)
2352 M/s Rajasthan Rajya Vidyut Prasaran Nigam Limited Rajasthan

1.Applicability of a Notification issued under the provisions of this Act.
2.Determination of time and value of supply of goods or services or both.
3.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.

Order RAJ/ AAR/2019-20/16 dated 29.07.2019

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97(2)(b) (c)(g)
2353 RamuChettiarSrinivasan, (Proprietor: M/s Sri Adhi Trading Company) Tamil Nadu

Classification of ‘Cattle Feed in Cake Form’

TN/33/AAR/2019 DATED 26.07.2019 97(2)(a)
2354 ChinnakaniArumugaselvaraja, (Proprietor, M/s Sri Venkateshwara Traders) Tamil Nadu

Classification of ‘Cattle Feed in Cake Form’

TN/34/AAR/2019 DATED 26.07.2019

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97(2)(a)
2355 M/s. Chennai Port Trust Tamil Nadu

Whether the amounts received on or after 01.07.2017 towards interest, late fee penalty relating to the services other than continuous supply of services(CSS) rendered by the applicant before 01.07.2017 are liable to GST?

TN/35/AAR/2019 DATED 26.07.2019

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97(2)(c)
2356 ThirumangalamSengodanKumarasamy (PropreitorChristy Fried Gram Industry) Tamil Nadu

1.What is the rate of GST applicable for transportation of goods using the vehicle owned by the supplier for delivering the goods at the place as per direction of the ICDS Department and apart from selling the goods as per contract entered with Department of Integrated child Development Services (ICDS), Government of TamilNadu?
2.Whether the transport service provided by us will come under Goods transport Agency service or not?
3.Whether supply of goods and transportation charge provided to an unregistered person, in this situation whether GST is applicable or not? If applicable, what is the Rate of GST for Transportation charges for using the vehicles owned by the suppliers?
4.If the supplier supplies the goods at the delivery point of the buyers and supplier raises invoice for the value of goods and transport charges separately as per the single contract/purchase Order entered with the buyer.  In such case whether this transaction will fall under the category of composite supply as per section 8 of the CGST Act?

TN/36/AAR/2019 DATED 26.07.2019

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97(2)(e)
2357 Madhya Pradesh Power Generating Company Limited Madhya Pradesh

(a) Rate  of GST on contract for construction of building and structure for colony at village Siveria at 2x660 MW Shree Singaji Thermal Power Project Stage-II Khandwa. As per Notification No. 11/2017 as amended by Notification No. 24/2017 further amended vide Notification No. 31/2017.

(b) Rate of GSt on construction contract of residential quarters at various power houses of MPPGCL as per Notification No. 11/2017 as amended by  NotificationNo. 24/2017 further amended vide Notification No. 31/2017.

MP/AAR/12/2019 dated 26.07.2019

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97(2)(b)
2358 M/s. S.P. Jeyapragasam(HUF) Tamil Nadu

1. What is the rate  of tax and HSN Code for fruit beverages or drinks with HSN Code?
2. The definition under the FSSAI Act in section 2.3.3.A can be taken as an aid to classify the product? If so kindly clarify.
3. Is there any persevered percentage of fruit or pulp in the beverages to call them as carbonated fruit beverages or drinks under the GST Act.

TN/28/AAR/2019 DATED 25.07.2019

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NA
2359 M/s United Eningeering Works Karnataka

The applicable rate of GST for the manufacturing and supply of submersible pump sets and accessories with installation ,electrification and energisation under Ganga kalyana scheme to Social welfare department of Government of Karnataka meant for various beneficiaries(farmers) as notified by the departments and they also provide guarantee and maintainenance of installed submersible pump sets till two years which is used for irrigation al purpose.

Order KAR ADRG 15/2019 dated 25.07.2019

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97(2) (b)(e) (g)
2360 M/s. S.P. Jeyapragasam(HUF) Tamil Nadu

Applicable GST rate on the mixture of flour, pulses, grams, and cereals requested?

TN/29/AAR/2019 DATED 25.07.2019

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NA