Authority for Advance Ruling (AAR)

Sr. No. Name of the Applicant States/UT Brief of Order ­in ­Appeal (OIA) Order No. & Date Download Category
2621 Patrick Bernardinz D’Sa Karnataka

“Whether the applicant being the land owner is liable to pay GST on premises allotted to him, which he intends to distribute among his family members ?”

29/2018 Dt. 28.11.2018

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97 (2) (e)
2622 Nforce Infrastructure India Pvt. Ltd. Karnataka

1. Whether the applicant is liable to pay GST on the value of building constructed and handed over to the land owner in terms of the Joint Development Agreement ?

2. If there is liability to pay GST on what value is the GST to be paid since there is no monetary consideration involved?

3. Is the applicant liable to pay service tax up to 30.06.2017 and GST thereafter?

30/2018 Dt. 28.11.2018

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97 (2)(c) (e)
2623 C M Enviro Systems Private Limited Karnataka

Can our product be classified as Scientific & Technical Instruments, Equipments under a relevant Chapter Heading?”.  But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their e-mail letter dated 22.11.2018.

31/2018 Dt. 28.11.2018

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97 (2) (a)
2624 BaluRamamoorthySekar Proprietor of M/s Savani Screens Tamil Nadu

The applicable HSN code and Rate ofTax for Non-Woven Bags and CottonBags

TN/19/AAR/2018 Dated 28.11.18

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97(2)(a)
2625 SenthilkumarThilagavathy IM/s. JVS Tex] Tamil Nadu

Classification of bags made of Non-woven fabrics of Polypropylene/IOO% Cotton (GreyFabrics)used for packing of goods, commonlycalled as'Stick bags/Wedding Gift Bags/ ReusableShopping Bags/ Draw-String Gift Bags/Garment Bags, etc and its rate of tax payableunder the GST Acts

TN/20/AAR/2018 Dated 28.11.18

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97(2)(b)
2626 Tamil Nadu Water Investment Company Limited Tamil Nadu

Whether Sl.No.3 of Notification No.I2/20I7- CentralTax(Rate) dated 28th June 2017 is applicable for theservices rendered byTamil Nadu Water InvestmentCorporation to Chennai Metro Supply and Sewerage Board.

TN/21/AAR/2018 Dated 28.11.18

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97(2) (b)
2627 Wonderfrutz Products LLP Karnataka

Whether Tutti-fruity be classified under HSN 08111010 or 20060000

27/2018 Dt. 17.11.2018

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97 (2) (a)
2628 The Association of Inner Wheel Clubs in India West Bengal

Whether the activities undetaken by the applicant are supplies of service

23/WBAAR/2018-19 dt: 26.11.2018

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97(2)(g)
2629 Chinta Polu Philip Chhattisgarh

Levy of GST Rate applicable in case of “Dietary Services” to CIMS Hospital.

STC/AAR/07/2018 dt. 26.11.2018

application-pdf(Size: 1010.55 किलोबाइट)

97(2)(e)
2630 Skipper Ltd West Bengal

Whether exemption under serila no. 18 of Notification No. 12/2017 - CT (Rate) dated 28/06/2017 is applicable on charges for transporting materials for erection of towers in a contract for Tower Package

22/WBAAR/2018-19 dt: 26.11.18

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97(2)(b)