Authority for Advance Ruling (AAR)

Sr. No. Name of the Applicant States/UT Brief of Order ­in ­Appeal (OIA) Order No. & Date Download Category
2671 M/S SudhanshuGarg Uttar Pradesh

Whether ‘Bike Locks’ used for motorized Bicycle are classified and taxable under HS-8714 (Parts and Accessories of Bicycle & other Cycle).

UP_AAR_15 dated 16.10.2018

application-pdf(Size: 2.66 मेगा बाइट)

97(2)(a)
2672 SST Sutainable Transport Solutions India Pvt. Ltd. Maharashtra

Under which Chapter Heading / Service Code our activity  will classify ?

NO.GST-ARA- 68/2018-19/B- 129 Mumbai dated 15.10.2018

application-pdf(Size: 2.5 मेगा बाइट)

97(2) (i)
2673 Sandvik Asia Pvt. Ltd. Rajasthan

1. Classification of any  goods or services or both;

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

RAJ/AAR/2018-19/21 Dated 13.10.2018

application-pdf(Size: 4.72 मेगा बाइट)

97(2)(a) & (e)
2674 Advantage Agency Pvt. Ltd. Rajasthan

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

The applicant seeks advance ruling over the applicability of Ocean freight Charges and System of double taxation with respect to import of raw materials of fertilizers.

RAJ/AAR/2018-19/20 Dated 13.10.2018

application-pdf(Size: 2.39 मेगा बाइट)

97(2)(a) (e) & (g)
2675 SIR J.J. COLLEGE OF ARCHITECTURE CONSULTANCY CELL Maharashtra

Whether applicant shall charge GST on the consultancy services rendered to Municipal Corporation of Greater Mumbai (MCGM) for an upcoming project of establishment & development of textile museum in Mumbai.

NO.GST-ARA- 54/2018-19/B- 128 Mumbai dated 12.10.2018

application-pdf(Size: 1.43 मेगा बाइट)

97(2) (v)
2676 Taranjeet Singh Tuteja & Brothers Chhattisgarh

Tax liability in the business of job work activity of custom milling of paddy involving milling activity, transportation of rice and usage charges of gunny bags.

STC/AAR/05/2018 dated 10.10.2018

application-pdf(Size: 16.11 मेगा बाइट)

97(2)(a), (b) & (c)
2677 Shri Nawodit Agarwal Chhattisgarh

Charge GST on Freight amount excluding diesel cost or on total amount which is inclusive of diesel.

STC/AAR/10/2018

application-pdf(Size: 7.89 मेगा बाइट)

97(2)(c)
2678 Enmarol Petroleum India Pvt. Ltd. Maharashtra

1) Whether the applicant is liable to pay GST on the supply of goods located outside India to customers within India without physically bringing the goods to India?

2) Whether the out & out supplies in the facts of the present case will be considered as export supplies or exempted supplies for the purpose of the GST?

NO.GST-ARA-53 /2018-19/B- 127 Mumbai dated 10.10.2018

application-pdf(Size: 2.28 मेगा बाइट)

97(2) (v)
2679 House of Marigold Gujarat

Classification of the product Marigold Butterfly Bridal with watch

GUJ/GAAR/R/2018/20 dated 10.10.2018

application-pdf(Size: 228.08 किलोबाइट)

97(2)(a)
2680 Ginni Filaments Limited Gujarat

Classification of the The products (a) Wet Baby Wipes, (b) Wet Face Wipes, (c) Bed and Bath Towels and (d) Shampoo Towels.

GUJ/GAAR/R/2018/19 dated 10.10.2018

application-pdf(Size: 363.46 किलोबाइट)

97(2)(a) &(e)