Authority for Advance Ruling (AAR)

Sr. No. Name of the Applicant States/UT Brief of Order ­in ­Appeal (OIA) Order No. & Date Download Category
411 M/s Mannarai Common Effluent Treatment Plant Private Limited Tamil Nadu

1. Whether the classification of supply of outputs as sale of goods is correct?

 2, Whether the classification of water sold as ‘water including natural or artificial mineral waters and aerated waters, not containing added Sugar or sweetening matter, not flavoured (other than drinking water packed in 20 litre bottles) under heading 2201 is correct?

TN/20/AAR/2023 (Remanded}, Dated 27.06.2024

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97(2)(a),(b)
412 M/s DECCAN CEMENTS LIMITED, Rajasthan

Whether the applicant is liable to pay any GST on the Royalty payment of Mining Lease to Government of Rajasthan under RCM

RAJ/AAR/2024-25/08 Dated 26.06.2024

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97(2) (b) (c) (d) ( e ) & (f)
413 M/s DINDAYAL COLLOIDS PRIVATE LIMITED, Rajasthan

The Classification and applicable rate of GST and/ or Compensation Cess on product ‘Tobacco pre-mixed with lime.

RAJ/AAR/2024-25/09 Dated 26.06.2024

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97 (2) (a)
414 M/s. METAYAGE IP STRATEGY CONSULTING LLP Karnataka

The application filed by the Applicant for Advance Ruling disposed off as withdrawn.

KAR ADRG 28/2024 Dated 25.06.2024

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415 M/s Metropolitan Transport Corporation Tamil Nadu

1) Is collection of increased rents for the past period considered as the term “supply” under Goods and Service Tax?

 (I) If the answer to the first question is yes, {a} is the entire increased amount of Rs, 1,60,42,203 subject to GST? OR

 {b) is only the portion of the invoice value of Rs.99,19,432 relating to after July 1, 2017, liable for GST and the rest Rs.61,22,771 were exempt as it related to service tax period?

TN/12/AAR/2024, Dated 25.06.2024

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97(2)(e)(g)
416 KANCHU SHIVA KUMAR ( M/s. Shrusti Constructions) Karnataka

The application filed by the Applicant for Advance Ruling disposed off as withdrawn.

KAR ADRG 27/2024 Dated 25.06.2024

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417 M/s. GRASIM INDUSTRIES LIMITED Karnataka

The application filed by the Applicant for Advance Ruling disposed off as withdrawn.

KAR ADRG 29/2024 Dated 25.06.2024

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418 NALINA SONNEGOWDA (M/s. Lekhana Builders) Karnataka

The application filed by the Applicant for Advance Ruling disposed off as withdrawn.

KAR ADRG 16/2024 Dated 25.06.2024

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419 M/s. KMS COACH BUILDER PRIVATE LIMITED Karnataka

The application filed by the Applicant for Advance Ruling disposed off as withdrawn.

KAR ADRG 17/2024 Dated 25.06.2024

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420 M/s. CONCEPT COLOUR TECNIKS PRIVATE LIMITED Karnataka

a.    CGST and SGST rates as on powder coating for customers materials-use of phosphating chemicals and epoxy-polyester powder for aesthetic purpose. 

b. CGST and SGST rate as on phosphating for customers materials- use of phosphating chemicals for corrosion prevention 

The application filed by the Applicant for Advance Ruling disposed off as withdrawn.

KAR ADRG 18/2024 Dated 25.06.2024

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