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GST- Compilation of Ruling by AAAR Telangana

Below is the compilation of Rulings by AAAR Telangana. The Compilation provides the subject of the Ruling along with the Date of Ruling. Link to Download has also been given alongwith the Ruling.

Case: Nagarjuna Agro Chemicals Private Limited dated: 26.09.2018

Query: Classification of―Agricultural Soil testing Minilab and its Reagent Refills.

The AAAR upheld the ruling rendered by Advance ruling authority vide order TSAAR/03/2018 dated 26-09-2018.

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Case: M/s. R. Vidyasagar Rao Constructions dated: 04.09.2018

Query: “The combination of services of excavation of sand including loading with machinery at reach, Formation of Ramps and Maintenance of Roads, Transportation charges for the tractors/tippers2 of sand from reach to stockyard and Loading cost at sand from stockyard to lorries, whether is “Works Contract” or “Composite Supply” and what is the rate of tax on the consideration received therefor ?”.

The Reference Order No. A.R.Com/9/2018 dated 06.06.2018 Passed by the Telangana State Authority for Advance Ruling in re: applicant M/s. R. Vidyasagar Rao Constructions, Hyderabad is decided as follow:- (i) The opinion expressed by the State Member in so for as holding that the Transport of goods’ is the principal supply in the impugned services, is confirmed. (ii) The classification of the impugned services is Under Services Code (Tariff) 996511 – Road Transport of goods.., as per Annexure to the Notification No.11/2017–Central Tax (Rate) dated 28.06.2017. (iii) The opinion expressed by the Central Member in so far as holding that the term ‘vessel’ (appearing in item (ii) Under Column (3) against entry at Sl.No.9 of the above Notification), is not applicable to the applicant’s Case, is Confirmed. (iv) The Advance Ruling on the question framed by the applicant is pronounced as specified in Para 18 of the AAAR Order.

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Case: Maheshwari Stone Supplying Co. dated: 07.08.2018.

Query: )  In which Chapter the commodity called “Polished/Processed limestone slabs” falls?

(ii)  Under which HSN Code the above commodity comes?

(iii) Can it be classified as “Mineral substances not elsewhere specified or included” which is mentioned under HSN Code 2530?

(iv) Can it be classified under any of the HSN Codes 2515/2516/2521?

(v) Can it be retained under HSN Code 25 with inaugural phrase of “Goods not mentioned elsewhere” as mentioned at the start of column of 5%?

The Rulings paased by the AAR is modified in the case of applicant to the extent as specified in the para 32 of the AAAR Order.