Case 1: Springfields (India) Distilleries (AAR GOA)
Query: Hand Sanitizer is covered under following HSN Code & rate 30049087 – Antihypertensive drugs : Antibacterial formulations not elsewhere specified or included HS Code and Indian Harmonized System Code. Rate of GST is 12%.
The Minstry of Consumer Affairs, Food and Public Dirtribution, in a notification CG-DL-E13032020-218645 has classified Hand Sanitizers under the Essential Commodities Act, 1955 as an essential commodity and thus exempt from GST.
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Case 2: High Tech Refrigeration & Air Conditioning Industries (AAR GOA)
Query
a) Fixing of Air conditioner & VRV system in Goa for a client (Recipient) registered outside Goa but not registered in Goa. Whether IGST or (SGST & CGST) rate applicable & whether billing B to C OR B To B
b) Suppling of Air conditioner to client (Recipient) registered outside Goa but not registered in Goa consisting of Air conditioner (28%) Copper pipe, Drain pipe, Electric cable etc (18%) and fixing rate (18%). These items can be supplied/Billed them separately under GST
c) Supplying of Air conditioner (28%) for residential house in Goa consisting of in case require additional item Copper pipe, Drain pipe, Electric cable etc (18%) and fixing rate (18%). Billing them separately is allowed/ok.
d) Can installation of Air conditioner (28%) can be done by sister concern or Third party to client based in Goa or Outside Goa @ (18%) GST for fixing.
e) Can composite Dealer raise Service Bill for Fixing of Air Conditioner & also what GST Rate applicable.
f) Whether stabilizer may or may not be sold with Air conditioner what is the Rate of GST Applicable on Stabilizer (18%) when it is Attached / Supplied with Air conditioner (28%)
g) Rate of GST on Centralized Air Conditioning Systems. For (works contract) Rate of GST on Split Air Conditioning System fixed in room. And Rate of GST on movable Air conditioning System. Client Registered in Goa or Client registered outside Goa.
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Case 3: Uttar Bihar Gramin Bank (AAR Bihar)
Query: Applicant is engaged in the business of banking as a regional Rural Bank. It accepts deposit from its customers. It is statutorily require to pay premium to Deposit Insurance and Credit Guarantee Corporation (In short “DICGC) on these deposits, on which GST is collected by the DICGC. Now the bank is availing and intends continue to avail credit of GST paid, as prescribed under respective GST Acts, as it is an inward supply for the purpose of its banking business. To avoid any future litigation, bank now seeks advance ruling, whether input credit of GST on this inward supply is just and proper under the GST law?
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Case 4: lZ-Kartex named after P G Korobkov Ltd (AAR West Bengal)
Query: A foreign company has contracted for a long term repair and maintenance contrct for the equipment it supplied to Bharat Coking Coal Ltd. Whether it amounts to import of service is the question to be answered.
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Case 5: Swayam (AAR West Bengal)
Query: The applicant is a charitable trust engaged in extending legal, medical, psychological and financial support to the women surviving violence and sexual abuse. It often pays for the legal and medical expenses of these women. It wants to know whether it is liable to pay tax on reverse charge on such payments.
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Case 6: Mansi Oils and Grains Pvt Ltd (AAR West Bengal)
Query : The applicant is a corporate debtor in terms of the Insolvency and Bankruptcy Code, 2016 and now under liquidation. The applicant wants to know whether sale of assets by the liquidator is ‘supply’ and, if so, whether and how the liquidator should get herself registered.
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Case 7: The Leprosy Mission Trust lndia (AAR West Bengal)
Query: Whether the service of providing vocational training courses at its Vocational Training Centre, Bankura is exempt under Entry 66 of Notification No. 12/12017 – Central Tax (Rate) dated 28/06/2017
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Case 8: Hazari Bagh Builders Pvt. Ltd. (AAR Rajasthan)
Query: The Applicant Company is registered in the State of Rajasthan and having GSTIN in State of Rajasthan. The Applicant company has entered into a long term Lease Agreement of 99 years with RLDA for undertaking residential & commercial development along with development of financial infrastructure as on 08.11.2019. The Applicant Company paid a sum of Rs. 158657105.00 in parts by way of RTGS on separate days in the month of February, 2019 as Security deposit which, in case of breach is refundable after forfeiting the bid security deposited separately for both the Plots as per the terms of the lease agreement which is Rs. 3300000.00 for Plot A and of Rs. 5200000.00 for Plot B. The issue to be examined in the present case is whether the amount paid prior to 29.03.2019 in pursuance to the lease agreement of 99 years executed on 08.11.2019 are exempt from levy of GST or not.
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Case 9: INVENTAA LED Lights Private Limited (AAR Tamil Nadu)
Query:
1. What is the applicable GST Tariff code and GST rate for the supply of patent-applied LED stem (long bulb) with fittings when both are manufactured in the applicant’s factory and supplied as a single unit?
2.Is it a composite supply or a mixed supply?
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Case 10: Rajesh Rama Varma (AAR Tamil Nadu)
Query:
a) Type of Service (Export or domestic)
b) Tax Liability Determination.
c) Admissibility of refund on taxes paid
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Case 11: A.M. Abdul Rahman Rowther & Co (Nizam Tobacco Factory)(AAR Tamil Nadu)
Query: .
1. Classification of Goods
2. Applicability of Notification 01/2017 Comp.Cess(Rate)
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Case 12: Johnsons Lift Private Limited (AAR Tamil Nadu)
Query: Whether Sl.No. 3(v)(b) of Notfn. 11/2017-CT (Rate) is available when such building consists of more than one residential unit and falls under the definition of “residential complex”when (a).such building consist of more than one residential unit
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Case 13: Global Textile Alliance India Pvt Ltd (AAR Tamil Nadu)
Query: What is the correct classification and rate of GST applicable on supply of the following Goods:
Knitted Fabrics; Woven Fabrics; Woven Fabric bonded with Non Oven Fabric; Covers for pillow, latex block, mattresses; Foot Runner; Pillow Sheet; Chenille Yarn; Poly Propylene Extrusion Yarn; Poly Propylene Texturized Yarn; Polyester Texturized Yarn.
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Case 14: Kavi Cut Tobacco(ARUMUGAM)(AAR Tamil Nadu)
Query:
1.Classification of Goods
2. Applicability of Notification 01/2017 Comp.Cess(Rate)
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Case 15: Heavy Vehicles Factory (AAR Tamil Nadu)
Query: .
1. Whether Tank and all Tank parts supplied by the applicant is considered under HSN code “8710000-Tank and other armoured fighting vehicles, motorized, whether or not fitted with weapons and parts of such vehicles”?
2. Whether parts manufactured specifically by applicant for TANK shall be considered under 87100000?
3. Whether parts and accessories supplied by their vendor specifically manufactured for tank parts and the same is not supplied to any other company will come under the HSN 87100000?
4. Whether tank parts of the following shall be considered under 87100000 or not:-
O Ring, U Drill, Accumulator Assembly, Adaptor Assembly, Angle piece, Armature Assembly, Armour Steel Plate, Assembly Fixture, Assembly Bracket, Axial Bearing, Axle, Ball Bearing, Band Assembly, Base Assembly, Battery, Bearing Bush, Bellows, Bevel Gear, Booster Assembly, Boss Assembly, Bracket Assembly, Bush, bushing, Casing Assembly, Clamp Assembly, Clip Assembly, Collar Assembly, Connector Assembly, Cover Plate, Diode, Dowel Pin, Electrical Wire used in Tank, End Mill, Fanuc Fuse, Fixture for Assembly, Flange, Gasket Assembly, Gasket Rubber, All type of Gauge, Gear Box, Gusset Plate, Hinge Assembly, Hose Assembly, All type of Hydraulic items used in tank, Insert carbide, Jig Drill, Knob Assembly, Latch Assembly, Leather washer, Lock Assembly, Mandrel Assembly, Milling Fixture, Needle Bearing, Nozzle Assembly, Oil Seal, Panel Assembly, Pipe Assembly, Planet Pinion, Plate Assembly, Plug Gauge, Retainer Steel, Rib Assembly, Shaft Assembly, Shim, Sleeve Assembly, Spacer, Spindle Steel, All types of spring, Stiffener, Stop Steel, Stopper Steel, Strap Assembly, Strip Assembly, Sub-Assemblies, Support Assembly, Thyristor, Torsion Bar, Tube Assembly, Turret, Twist Drill, Valve Assembly, Washer( Rubber made or Steel made), Wedge, Worm Wheel, Worm Gear, Worm Shaft, Yoke Assembly.
5. If the vendor is supplying parts under an HSN code other than 87100000, is it necessary that it has to be supplied under the same HSN code on what the vendor is charging?
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Case 16: Tamil Nadu Generation and Distribution Corporation Limited(AAR Tamil Nadu)
Query:
1.GST applicability on the transactions between TANGEDCO Ltd. & TANTRANSCO Ltd
2.Applicability of GST on Deposit Contribution Works
3.Whether TANGEDCO ltd can be considered a “Government Entity”
4.Applicability of GST on Transmission Charges for Natural Gas.
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Case 17: Consulting Engineers Group Limited (AAR Andhra Pradesh)
Query: Whether the ‘Project Management Consultancy’ services provided to Andhra Pradesh Panchayat Raj Engineering Department for Andhra Pradesh Rural Road Project (APRRP) for Road Construction can be termed as ‘Pure Services’ as referred in Sl. No. 3 – (Chapter 99) of Table mentioned in Notification No. 12/2017 – Central Tax (Rate) Dated 28/06/2017 and accordingly eligible for exemption from Central Goods and Service Tax and Sl. No. 3 – (Chapter 99) of Table mentioned in G.O.Ms.No.588 –(Andhra Pradesh) State Tax (Rate) Dated 12/12/2017 and accordingly eligible for exemption from Andhra Pradesh Goods and Service Tax.
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Case 18: Halliburton Offshore Services Inc. (LIH)(AAR Andhra Pradesh)
Query:
1.Whether reimbursement received towards LIH equipment can be considered as a supply as per Section 7 of the CGST Act, 2017 and hence, liable to GST?
2.If reimbursement received towards LIH equipment can be considered as supply and liable to GST, what would be the classification and the rate of GST applicable on such supply? Whether the same would be treated as “agreeing to tolerate an act” as per clause 5(e) of Schedule II of the CGST Act, 2017 and subject to GST at the rate of 18% or the same would be treated as a composite supply of works contract service (as a part of main service under the Contract)and thus, GST can be charged at the rate of 12% equivalent to the GST rate applicable for supply of composite works contract services?
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Case 19: Halliburton Offshore Services Inc.(Oil India)(AAR Andhra Pradesh)
Query:
1.Whether the supply of mud engineering services along with supply of imported mud chemicals and additives provided on consumption basis by the Applicant under the Contract qualify as composite supply.
2.If answer to Para (a) is yes, then whether the supplies made under the Contract merits classification under Entry 9986 (ii) – Service of exploration, mining or drilling of petroleum crude or natural gas or both and subject to GST at the rate of 12%/18% as the case may be.
3.If the answer to Para (a) is no, then whether such supply of mud chemicals and additives on consumption basis at OIL India’s location in India provided under the Contract qualify for concessional GST rate of 5% against an Essentiality Certificate (‘EC’) under Notification No. 50/2017-Customs dated 30 June 2017.
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Case 20: Leprosy Mission Trust India(AAR Andhra Pradesh)
Query:
Whether services provided under vocational training courses recognised by National Council for Vocational Training (NCVT) is exempted either under Entry No.64 of exemptions list of Goods and Services Tax Act, 2017 or under Educational Institution defined under Notification 12/Central Tax (Rate)?
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Case 21: Ushabala Chits Private Limited (AAR Andhra Pradesh)
Query:
1.Whether the interest/penalty collected for delay in payment of monthly subscription by the members forms a supply under GST?
2.If the said interest/penalty is a supply, what is the classification and rate of duty applicable on the said supply?
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Case 22: Lakshmi Tulasi Quality Fuels (AAR Andhra Pradesh)
Query: The applicant seeks advance ruling on whether she is eligible for the exemption from payment of GST on the monthly rentals received by her on lease of her residential building at Telangana to D-Twelve Spaces Private Limited, as per Sl.No.13 of the Notification No.9/2017 Dt:28-6-2017.
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Case 23: Pulluri Mining & Logistics Private Limited (AAR Andhra Pradesh)
Query:The applicant seeks advance ruling on Whether the HSD Oil issued free of cost by the service recipient to the applicant would form part of value of supply of service by the applicant as per Section 15 of the CGST Act, 2017? And more particularly under sub-section (2) (b) of Section 15 of the CGST Act”.
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Case 24: Zigma Global Environ Solutions Private Limited(AAR Andhra Pradesh)
Query:
1.Classification of the services provided by the Applicant.
2.Whether services provided by the Applicant are exempted under Sl.No.3 of Notification 12/2017 dated 28.07.2017 as amended?
3.Whether the service recipient i.e., M/s. Tirupati Smart City Corporation is a “Governmental Authority” as per the definition of Notification No:12/2017 Central Tax (Rate) dt:28.06.2017.
4.Whether the Governmental Authority is liable to deduct TDS as per the provisions of section for the services rendered as state in the Application?
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Case 25: Andhra Pradesh State Road Transport Corporation (AAR Andhra Pradesh)
Query:
1.Whether the services of APSRTC giving Non Air Conditioned Buses on contract for the occasions of marriages, functions etc, for transportation of employees and students of other organizations/Department, for different purposes like, transportation of passengers to Sabarimala, transporting of public to the places where meetings conducted by political parties and to the places like Polavaram project, are covered under contract carriage as specified vide Serial No 15 of notification 12/2017;
2.Whether the APSRTC, being a public sector undertaking, whose books of accounts are subjected to CAG of India or an auditor appointed for auditing the accounts of local authorities under any law for the time being in force, is it required to file reconciliation statement in FORM-GSTR-9C as per proviso to Section 35(5) of the GST Act,2017.
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Case 26: Master Minds (AAR Andhra Pradesh)
Query:
1.Whether the services of ‘supply of service of education’ as per the curriculum prescribed by the statutory authorities/ government to the students of the applicant for obtaining qualifications/ certificates of CA-Foundation, CA-Inter, CA-Final, CMA (ICWA)-Foundation, CMA-Inter, CMA-Final and Intermediate duly recognized by the respective statutory authorities/ government are exempted under Notification No.12/2017-CT (Rate) dt.28.06.2017 (entry no.66(a)), as amended?
2.Whether the charges collected for providing accommodation to the students undergoing the above courses are exempted from GST as provided under Notification No.12/2017-CT (Rate) dt.28.06.2017 (entry no.14), as amended read with Circular No.32/06/2018-GST dt.12.2.2018since the amount charged from the students by the hostel run by the applicant is less than Rs.1000/- per day?
3.Whether the charges collected by the applicant for catering service by supplying food to the students undergoing the above courses are exempted from GST as provided under Notification No.12/2017-CT (Rate) dt.28.06.2017 (entry no.66(a)), as amended?
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Case 27: Halliburton Offshore Services Inc. (Drill Bits)(AAR Andhra Pradesh)
Query:
1.Whether the import of drill bits for supply to ONGC at its location in India on consumption basis involves two supplies namely, – Import into India of drill bits; and – Indigenous movement from the port of import to ONGC’s location.
2.If two supplies are involved in the abovementioned transaction then whether two Essentiality Certificates (‘EC’) are required to be issued i.e. – one for import of drill bits into India under serial no. 404 of Notification No. 50/2017-Customs, dated 30 June 2017; and – another for indigenous movement under Notification No. 3/2017-Central Tax (Rate), dated 28 June 2017 respectively.
3.If answer to (a) above is no then whether the supply of drill bits to ONGC in India will be covered by serial no. 404 of Notification No. 50/2017-Customs dated 30 June 2017 (i.e. under single EC) and no two separate ECs are required.
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Case 28: Ocean Sparkle Limited (AAR Andhra Pradesh)
Query: This application for Advance Ruling is being filed Seeking the rate of IGST on vessel Charter hire Charges?
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Case 29: Shilpa Medicare Limited (AAR Andhra Pradesh)
Query:
1.Whether the transaction would amount to supply of goods or supply of services or supply of Goods & Services?
2.Whether the transaction would cover Sl.No.2 of the Notification No.12/2017 – Central Tax (Rate) dated 28.6.2017?
3.Can we file GST ITC-02 return and transfer unutilised ITC from Vizianagaram, Andhra Pradesh unit to Bengaluru, Karnataka Unit?
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Case 30: DKV Enterprises Private Limited(AAR Andhra Pradesh)
Query: Whether the marketing and consultancy services supplied by the applicant are liable under export of service or not.
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Case 31: CMC Vellore Association (AAR Andhra Pradesh)
Query :
1.Tax liability on the medicines supplied to In-patients through pharmacy.
2.Tax liability on the medicines, drugs, stents, implants etc administered to in-patients during the medical treatment or procedure.
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Case 32: DEC Infrastructure and Projects (I) Pvt. Ltd.(AAR Andhra Pradesh)
Query:
1.Whether the above work of APIIC executed by the applicant after 22.08.2017 falls under the 18% rate of tax or 12% rate of tax?
2.If the work falls under 18% Rate of tax, then can the advance ruling authority guide the APIIC authority to reimburse the GST amount to the construction agency?
3.If the work falls under 12% Rate of Tax, then can we claim the refund of the GST amount which was paid excess while filing the GST returns from the CGST and SGST authority? (While filing the GST returns Tax paid @18%)
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Case 33: Sri Satya Sai Water Supply Project Board.(AAR Andhra Pradesh)
Query:
1.Whether the applicant qualifies as a ‘Governmental Authority’ under the Act and whether the services availed by it are exempt from the GST by virtue of Entry 3 in Notification 12/2017 (Rate), dt: 28.06.2017.
2.Whether the Applicant is not liable to remit any GST to its suppliers for any services it procures by virtue of its activities of supplying water for domestic purposes.
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Case 34: KPC Projects Limited(AAR Andhra Pradesh)
Query:
1.Applicability of GST Rate for construction of Millennium tower at Madhurawada, Visakhapatnam for information Technology and Communication Department, Government of Andhra Pradesh and through Nodal Agency APIIC. Clarification is requested for the applicable Rate of GST under works contract service
2.If GST should be payable @12%, whether a claim for refund be submitted in RFD-01.
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Case 35: Macro Media Digital Imaging Private Limited(AAR Andhra Pradesh)
Query:
1.Whether the transaction of printing of content provided by the customer, on poly Vinyl Chloride banners and supply of such printed trade advertisement material is supply of goods.
2.What is the classification of such trade advertisement material if the transaction is a supply of goods?
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Case 36: Deccan Tobacco Company(AAR Andhra Pradesh)
Query:
1.What is the rate of GST applicable on tobacco leaves procured at tobacco auction platforms or directly from farmers, which are cured and dried by farmers themselves?
2.What will be the applicable rate of tax if the applicant purchases tobacco leaves form other dealers who have purchased them from farmers, for the purpose of trading?
3.What will be the applicable rate of tax if the applicant segregates the tobacco into grades depending upon their size (width), colour /shade, length, texture of the leaf etc., and sells such graded tobacco leaf?
4.What will be the applicable rate of tax if the tobacco leaves are butted and sold to other dealers?
5.What is the applicable rate of tax if the applicant gets the tobacco leaves re-dried without getting them threshed and sold them?
6.What will be the applicable rate of tax if the applicant gets the tobacco leaves threshed and re-dried?
7.What will be the applicable rate of tax if the applicant gets the tobacco threshed and re-dried on job work basis at others’ premises and then sells such threshed and re-dried tobacco leaves to others?
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Case 37: GVS Projects Private Limited (AAR Andhra Pradesh)
Query:
1.Whether APSPDCL & APEPDCL is a Government authority/ Government Entity or not?
2.What is the applicable rate of GST on work agreement entered into with the APSPDCL & APEPDCL.
3.Under which Notification the work would fall, for discharging the GST liability?
4.Whether for the value of materials recovered from RA bills issued on cost recovery basis by APSPDCL & APEPDCL is liable to tax under RCM as per Notification No.13/2017 Central Tax (Rate) dated 28.06.2017 or not ?
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Case 38: Sree & Co (AAR Andhra Pradesh)
1.Whether supply of print on flex is classifiable as supply of goods or service?
2.If yes, whether falls under HSN 4911 under entry no 132 of Schedule II of Notification 1/2017- CTR?
3.If answer to question 2 is yes, whether supply of print on flex non commercial purpose is also classifiable under HSN 4911 under entry no 132 of Schedule II of Notification 1/2017- CTR?
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Case 39: Sri Venkata Vijaya Durga Traders (AAR Andhra Pradesh)
Query : Whether Tamarind Seed attracts Nil Rate under HSN Code 1209 (Forest Trees Seed) or not.
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Case 40: Kalagarla Suryanarayana Son(AAR Andhra Pradesh)
Query: Whether Tamarind Seed attracts Nil Rate of Tax under HSN Code 1209(Forest Trees Seed) or Not.