Below is the compilation of Rulings by AAR Delhi. 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: NBCC (India) Limited dated: 05.10.2018
Query: Whether the applicant is liable to pay GST on sale of commercial super built up area on behalf of Ministry of Housing and Urban Affairs, Govt. of India, in the colonies being re-developed at Nauroji Nagar etc. in Delhi
Please click “HERE” to download the order
Case: M/s VPSSR Facilities dated: 23.04.2018
Query: Whether the cleaning services supply to Railway are exempted or same is taxable?
Please click “HERE” to download the order
Case: M/s Sonka Publication (India) Pvt. Ltd. dated: 27.03.2018
Query: (a) Whether exercise books are classifiable under HSN 4820 or 4901 or 4903;
(b) Whether any person who is dealing exclusively in supply of goods that are wholly exempt from tax, is required to take registration under the GST Act?
Please click “HERE” to download the order
Case: Shri Shailesh Kumar Singh dated: 06.04.2018
Query: (a) Classification of ‘Dried Tobacco Leaves’
(b) Rate of duty on ‘Dried Tobacco Leaves’
Please click “HERE” to download the order
Case: Shri Sanjeev Sharma, Delhi dated: 28.03.2018
Query: (a) Whether GST shall be applicable on the sale of undivided and impartible share of land represented by Agreement to sell the land?
(b) Whether GST shall be applicable on sale of superstructure (which is under construction)?
(c) If yes:
i. What will be value on which tax is payable?
ii. What would be applicable rate for charging GST?
Please click “HERE” to download the order
Case: M/s Deepak & Co. dated: 28.03.2018
Query: Whether sale of food to passenger travelling in Rajdhani Train etc. Train should be treated as Restaurant Services?
Please click “HERE” to download the order
Case: M/S Rod Retails Pvt. Ltd. dated: 27.03.2018
Query: Whether GST is payable on sale of Sunglasses to international passengers going abroad or the same is considered, on export of goods?