Authority for Advance Ruling (AAR)

Sr. No. Name of the Applicant States/UT Brief of Order ­in ­Appeal (OIA) Order No. & Date Download Category
2801 Veeram Natural Products Tamil Nadu

Classification of Aluminum foil disposable container.

TN/04/AAR/2018 DATED 30.07.2018

application-pdf(Format: pdf, Size: 837.9 किलोबाइट)

97(2)(a)
2802 Kandla Port Trust Gujarat

Determination of the liability to pay tax on any goods or services or both.-payment of GST on dispute claim of rent leasing land.

GUJ/GAAR/R/2018/30Dated 30.07.18

application-pdf(Format: pdf, Size: 187.93 किलोबाइट)

97(2)(e)
2803 Raja Slates Pvt. Ltd. Gujarat

   Classification of any goods or services or both;(Slates)

GUJ/GAAR/R/2018/12 Dated 30.07.18

application-pdf(Format: pdf, Size: 349.35 किलोबाइट)

97(2)(a)
2804 Meera Metals Gujarat

Classification of any goods or services or both;(Chilly Cutter).

GUJ/GAAR/R/2018/13Dated 30.07.18

application-pdf(Format: pdf, Size: 190.98 किलोबाइट)

97(2)(a)
2805 Sapthagiri Hospitality Pvt. Ltd. Gujarat

Determination of the liability to pay tax on any goods or services or both.( Service provided to SEZ by Hotel).

GUJ/GAAR/R/2018/14 Dated 30.07.18

application-pdf(Format: pdf, Size: 95.34 किलोबाइट)

97(2)(e)
2806 Kandla Port Trust Gujarat

Determination of the liability to pay tax on any goods or services or both; -Applicability of TDS provision under section 51 of CGST Act.

GUJ/GAAR/R/2018/32Dated 30.07.18

application-pdf(Format: pdf, Size: 184.42 किलोबाइट)

97(2)(e)
2807 Kandla Port Trust Gujarat

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

-Application of type tax to port activities.

GUJ/GAAR/R/2018/31Dated 30.07.18

application-pdf(Format: pdf, Size: 187.61 किलोबाइट)

97(2)(e)
2808 Rajarathnam‟s Jewels Karnataka

    
a) Whether mere deposit of diamond with safe vaults acknowledged by Electronic Vault Receipts (EVR) would be treated as supply for the purpose of levy of GST?

b) Whether conversion of EVR (representing receipt for diamonds deposited) into e-Units (securities) would be treated as supply liable to GST?

c) Whether e-Units would be treated as securities and thereby transaction in e-Units would remain out of scope of the levy under GST?

d) Whether the derivative contracts in e-Unit and settlement thereof would be treated as transaction in securities and thereby would remain out of scope of the levy under GST?

e) Whether conversion of e-Units into diamonds would be treated as supply liable to GST?

KAR ADRG 16 / 2018 dated 27.07.2018

application-pdf(Format: pdf, Size: 321.38 किलोबाइट)

97(2)(g)& (e)
2809 Columbia Asia Hospitals Private Limited Karnataka

Whether the activities performed by the employees at the corporate office in the course of or in relation to employment such as accounting, other administrative and IT system maintenance for the units located in the other states as well i.e. distinct persons as per Section 25(4) of the Central Goods and Services Tax Act, 2017 (CGST Act) shall be treated as supply as per Entry 2 of Schedule I of the CGST Act or it shall not be treated as supply of services as per Entry 1 of Schedule III of the CGST Act?

KAR ADRG 15 / 2018 dated 27.07.2018

application-pdf(Format: pdf, Size: 287.13 किलोबाइट)

97(2)(g)
2810 Opta Cabs Private Limited Karnataka

Whether the money paid by the customer to the driver of the cab for the services of the trip is liable to GST and whether the applicant company is liable to pay GST on this amount.

KAR ADRG 14 / 2018 dated 27.07.2018

application-pdf(Format: pdf, Size: 237.13 किलोबाइट)

97(2)(e)