Authority for Advance Ruling (AAR)

Sr. No. Name of the Applicant States/UT Brief of Order ­in ­Appeal (OIA) Order No. & Date Download Category
2771 Sampada Caterers Proprietor Mrs.SampadaSantoshHedaoo Maharashtra

Whether the supply of services by M/s. Sampada Caterers to the members of VCA Recreation Club for supply of food and drinks by M/s. Sampada Caterers  in the Restaurant and bar/permit room of VCA Recreation Club fall under the ambit of Restaurant service and the  Notification No. 46/2017 Central Tax (Rate) dated 14th Nov, 2017 effective from 15th Nov, 2017 be applicable for the above mentioned Services or the said services fall under  outdoor Catering Service as both these services now attract different rate of Tax ?

GST-ARA- 45/2018-19/B- 97 Mumbai dated 20.08.2018

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97 (2) (b)
2772 M/S Tag Solar System, Jaipur(Raj) Rajasthan

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

Whether Supply, Commissioning, Installation and maintenance of Solar Water Pumping System would attract 5% GST and if such transaction is Work Contract. Further, if the applicant can raise sepertae bills for Supply of goods and Supply of Services.

RAJ/AAR/2018-19/11 Dated 18.08.2018

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97(2)(e)
2773 M/S Smita Gupta (Viney Irrigation) Jaipur(Raj) Rajasthan

Classification of any goods or services or both;  Whether the laterals such as clamps, bends, tee, coupler ,bush  which form part of an Sprinkler System or Drip Irrigation System shall form part iof Entry No. 195B of schedule II of Notification No. 01/2017 dated 28.06.2017 and will it be taxed at 12%

RAJ/AAR/2018-19/12 Dated 18.08.2018

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97(2)(e)
2774 Aakash Engineers Daman and Diu

Classification of Cargo Trolley, used to carry cargo from one place to another place, towable in nature and has solid tyre designed for transportation of baggage and light cargo with minimum payload.

03/AR/Daman-Silvassa/2018 dated 17.08.2018

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97(2)(a)
2775 Al-Khair Co-operative Credit Society ltd. Bihar

Whether consideration represented by way of Borrowing cost received from members top whom loan was sanctioned amounts to taxable supply?

AR(B)-01/2017-18, Dated 16.08.2018

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97(2)(a)
2776 Tata projects Ltd. Bihar

Whether services covered under Sl. No.3(v)(a) of notification No.20/2017-CT(R) Dated 22.08.2017 and What is The Rate of GST Applicable for the Project?

AR(B)-01/2017-18, Dated 16.08.2018

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97(2)(b) & (e)
2777 Silgan Dispensing Systems India Private Limited Maharashtra

whether on transfer of machines & moulds (being "capital goods"), from the premises of the job-worker to another job-worker, which were originally received by said job-worker under the erstwhile Central Excise Act, 1944 will constitute as "supply" under GST.

GST-ARA- 26/2018-19/B- 89 Mumbai dated 14.08.2018

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97 (2) (e)
2778 UttaraImpex Private Limited Maharashtra

Engaged in trading of various poultry feed products. In the course of its business the products namely DL Methionine, Bicarbonate, Phytase, Betaine, Monodicalcium, Tryptophan, UT Vit 50, Threonine, Lysine and Creamino are imported by the applicant. Applicant submits the said products are feed supplements for consumption as poultry feed only and are not capable of being used for any other use. As per the contention of the applicant, above products are feed supplements for poultry and therefore covered under entry Sr. No. 102 of exemption notification issued under GST. classification of our products under GST regime

GST-ARA- 25/2018-19/B- 88 Mumbai dated 14.08.2018

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97 (2) (a)
2779 Emerge Vocational Skills Private Limited Karnataka

Whether the services provided by the applicant in affiliation to specified universities and providing degree courses to students under related curriculums are exempt from Goods and Services Tax vide entry no. 66 of the Notification No.12/2017-CT dated 28.06.2017?

20/2018, dt. 13.08.2018

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97(2) (b)
2780 M/s Evergreen Publications(India)Ltd. Punjab

Whether the Lab manuals generally for class 6th to 12th printed by printing/publishing industry as prescribed by education boards & written by author(s), is a tax free product falling under heading 4901 attracting nil duty?

AAR/GST/PB/04 Dated 13.08.2018

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97(2)(a) & (e)