Below is the compilation of Rulings by AAR Gujarat. 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: A. B. Enterprise dated: 19.05.2020
Query: Whether the applicant is eligible to claim exemption benefit under Sr.No.3 of Notification No.12/2017-Central Tax (Rate) dated 28.06.2017 for Pure services (supply of manpower, security service) provided to Central Government, State Government, Local Authorities, Governmental Authorities
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Case: Shree Mohit Rameshpal Gupta dated: 19.05.2020
Query: What is tax rate of SGST and CGST under Goods and Service Tax Act? And which HSN code will apply?
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Case: Shree Hari Engineers & Contractors dated: 19.05.2020
Query: Whether the Contract with Railtel Corporation of India ltd. will fall under the Notification 24/2017-Central Tax (Rate) Sr.No.3(iv)-Construction Service or Original Work to Government Authority, and the rate of tax applicable be 12%?
Please click “HERE” to download the order
Case: Navbharat LPG Bottling Company dated: 19.05.2020
Query: Determination of the liability to pay Tax on sales of Gas sold in Bottle to Commercial Customer and Gas sold in Bottle to Domestic Customer.
Entire I.T.C. @ 18% eligible on Purchases of LPG Gas (bulk) through Tanker?
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Case: Amba Township pvt.ltd., Basement dated: 19.05.2020
Query: Whether, under given facts and circumstances, is benefit of reduced rate as provided under Entry Number 3(v)(da) of the Notification No.11/2017-Central Tax (Rate) as amended by Notification No.01/2018-Central Tax (Rate) dated 25.01.2018, available to the applicant for houses constructed with a carpet area of 60 square metres per house?”
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Case: Shreeji Shipping dated: 19.05.2020
Query: Whether the service of transportation of goods from Magdalla Port, Surat to its General Lighterage Area of Magdalla Port (From where the Mother Vessel are anchored) or vice versa, is covered under exemption contained at Sr. No. 18 of Notification No. 12/2017-Central Tax (Rate)?
Whether the service of above transportation falls in the definition of ‘Inland waterways’?
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Case: Siddhi Marine Services LLP dated: 19.05.2020
Query: 1. Whether the service of transportation of goods from Magdalla Port, Surat to its General Lighterage Area of Magdalla Port (From where the Mother Vessel are anchored) or vice versa, is covered under exemption contained at Sr. No. 18 of Notification No. 12/2017-Central Tax (Rate)?
2. Whether the service of above transportation falls in the definition of ‘Inland waterways’?
3. Applicability of a notification issued under provisions of CGST Act (works contract for units processing milk(dairy)
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Case: Shree Dipesh Anilkumar Naik Dated: 19.5.2020
Query: Whether GST is applicable on sale of plot of land for which, as per the requirement of approved by the respective authority (i.e. Jilla Panchayat), Primary amenities such as, Drainage line, Water line, Electricity line, Land levelling etc. are to be provided by the applicant?
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Case: Shree Sawai Manoharlal Rathi dated: 19.05.2020
Query: Whether Interest received in form of PPF would be considered for the purpose of calculating the threshold limit of Rs.20.00 Lakh for registration under GST Law?
Whether Interest received on Personal Loans and Advanced to family/friends would be considered for the purpose of calculating the threshold limit of Rs.20.00 Lakh for registration under GST Law?
Whether Interest received on Saving Bank Account would be considered for the purpose of calculating the threshold limit of Rs.20.00 Lakh for registration under GST Law?
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Case: Raj Quarry Works dated: 19.05.2020
Query: 1. Classification of goods and/or services or both (Quarry works activity of mining of ‘BLACKTRAP’ material used for concrete mixing for which Royalty is being paid ?
2. what is the Rate of GST on given services provided by State of Gujarat to M/S Raj Quarry works for which Royalty is being paid?
Whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results to a supply of goods or services or both, within the meaning of that term.
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Case: Nagri Eye Research Foundation. dated: 19.5.2020
Query: whether applicant is required to be registered Medical Store run by Charitable Trust?
whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term. (lower rate)
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Case: NEC Technologies India Pvt. Ltd. dated: 19.05.2020
Query: Classification of any goods or Services or both ? Applicability of a notification issued under provisions of The Act. Determination of the liability to pay tax on any goods or services or both ? (works contract ,composite supply ,HSN Code fall under 8470 or 9954?)
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Case: Magnam Netlink Private Limited. dated: 19.03.2020
Query: Applicability of a notification issued under provisions of CGST Act (works contract for units processing milk(dairy)
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Case: Pratham Agro vet Industries dated: 17.03.2020
Query: The product Rice Bran(22+oil) shall be classified under Chp heading 38259000 and attracts rate 9 % CGST and 9 % SGST under vide Sr no 98 of Schedule III of notification no.1/2017-Central Tax (Rate) of CGST Act and corresponding notification of SGST Act.
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Case: Sterlite Technologies Ltd dated: 17.03.2020
Query: Supply of goods to the customers located outside India under ‘Bill to Ship to’ Model from vendor located outside India.
Please click “HERE” to download the order
Case: Jay Jalaram Enterprises, dated: 11.03.2020
Query: Classification of any goods or services or both (POPCORN under trade marks Act 1999 ,Tax rate?
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Case: Deendayal Port Trust (erstwhile Kandla Port Trust). dated: 11.03.2020
Query: The “Input Tax Credit” shall be NOT be available under the CGST Act, 2017, on the project development services like Programme management consultancy, Marketing Consultancy, Land levelling and other related works, Roads, Water, Electricity, & Drainage Infrastructure and other related works for development of SIPC i.e. construction of an immovable property
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Case: Mount Fab Packaging LLP dated: 11.03.2020
Query: The product BOPP (Biaxially Oriented Polypropylene Laminated PP Woven Sacks Polypropylene Woven and Non-Woven Bags and PP Woven and Non-Woven Bags laminated with BOPP would be classified as plastic bags under HS code 3923 and would attract 18% GST
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Case: Universal Import-Export dated: 25.09.2019
Query: At What rate GST payable on supply of MANGO PULP falling under Heading No. 08045040 of the Customs Tariff Act, 1975 and rate of GST?
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Case: Prayagraj Dyeing & Printing Mills pvt ltd dated: 25.09.2019
Query: Whether Bagasse based Particle Board falls under serial No.92 of Schedule II falls under serial No.92 of Schedule II or under Sr. No. 137A of Schedule III (GST rate 18%) of the Notification No. 01/2017 – Integrated Tax [Rate]
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Case: Flint Group of India Ltd dated: 20.09.2019
Query: The applicant wants to know the correct HSN code for technical varnish and medium used in printing industry.
Please click “HERE” to download the order
Case: Satyaja Infratech dated: 20.09.2019
Query: The activity of purchase of land and selling the said land by converting in to integrated residential sub plots of varying sizes under the name of “Bliss Homes” with the basic facility is liable to GST.
Please click “HERE” to download the order
Case: All India Disaster Mitigation Institute dated: 11.09.2019
Query: Whether the applicant is liable for registration if he is doing activity relating to disaster prevention, disaster mitigation and disaster management.
Please click “HERE” to download the order
Case: Satyesh Brinchem Pvt Ltd dated: 11.09.2019
Query: Whether input tax credit is admissible to the applicant under the GST Act in respect of bunds which are constructed and used in the manufacture of salt and bromine chemicals?
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Case: Gurukrupa Hospitality Services dated: 28.08.2019
Query: Applicability of Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017, as amended up to 25.07.2018
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Case: Superstar Amusement Pvt ltd dated: 28.08.2019
Query: What rate of tax is applicable when applicant are giving access right to visitor for individual joy rides in their amusement park?
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Case: State Examination Board dated: 28.08.2019
Query: The activities of conducting various types of examinations. The applicant is liable for registration.
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Case: Mangaldas Mehta and Co. Limited dated: 28.08.2019
Query: Whether the invoice of the applicant containing items reflecting charges towards room stay, service charge, breakfast, airport pick up will be liable to pay
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Case: Moksh Agarbatti Co. dated: 23.08.2019
Query: Admissibility of input tax credit of tax paid or deemed to have been paid ( Aggarbatti)
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Case: Kandla Port Trust dated: 22.08.2019
Query: Whether “Input Tax Credit” with respect to expenses incurred by Deendayal Port Trust for maintaining its employees is available or not?
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Case: Gujarat Energy Transmission Corp ltd dated: 20.08.2019
Query: Whether or not the cost of construction/ erection of Bays/ Sub-Stations, Overhead lines and Underground Cables and other charges are liable to GST
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Case: Aqua Care (Surat) RO Technologies Pvt Ltd dated: 24.07.2019
Query: Classification of water sold in non-sealed container.
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Case: Gujarat State Financial Services Ltd dated: 27.06.2019
Query: Determination of the liability to pay tax on any goods or services or both
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Case: M/s. Rajkot Nagrik Sahkari Bank Ltd dated: 15.05.2019
Query: Determination of the liability to pay tax on any goods or services or both
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Case: M/s. Jayesh Anilkumar Dalal dated: 01.05.2019
Query: Applicability of notification issued under the provision of this Act.
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Case:M/S Hindustan Coca-cola Beverages Pvt ltd dated: 30.03.2019
Query: Classification of any goods or services or both (“FANTA FRUITY ORANGE”)
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Case: M/s. Dholera Industrial City Development Project ltd. dated: 04.03.2019
Query: Applicability of a notification issued under the provisions of this Act
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Case: M/s. Aditya Birla Nuvo Limited dated: 04.03.2019
Query: Whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term.
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Case: M/s. Gujarat State Financial Services Ltd dated: 29.06.2019
Query: Determination of the liability to pay tax on any goods or services or both
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Case: House of Marigold dated: 10.10.2018
Query: Classification of the product Marigold Butterfly Bridal with watch
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Case: Ginni Filaments Limited dated: 10.10.2018
Query: Classification of the The product products (a) Wet Baby Wipes, (b) Wet Face Wipes, (c) Bed and Bath Towels and (d) Shampoo Towels
Please click “HERE” to download the order
Case: Inox India Product Ltd dated: 28.02.2019
Query: Classification of the The product ‘transport tank mounted on chassis of customer”
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Case: Sonal Products 22.02.2019
Query: Classification of the The product ‘Un-fried Fryums’
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Case: National Dairy Development board dated: 20.2.2019
Query: Whether Applicant is considered as ‘Financial Institution’ for the purpose of section 17(4) of the CGST and GGST.
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Case: National Dairy Development board dated: 22.02.2019
Query: Whether Applicant would be qualified as ‘Government Authority”
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Case: National Dairy Development board dated: 20.2.2019
Query: Whether Applicant is considered as ‘Financial Institution’ for the purpose of section 17(4) of the CGST and GGST.
Please click “HERE” to download the order
Case: Lambda Therapeutic Research Ltd dated: 30.08.2018
Query: Classification of goods and / or services or both
Please click “HERE” to download the order
Case: Take off Academy dated: 30.08.2018
Query: Classification of goods and / or services or both dated: 30.08.2018
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Case: Kandla Port Trust dated: 30.07.2018
Query: Determination of the liability to pay tax on any goods or services or both; -Applicability of TDS provision under section 51 of CGST Act.
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Case: Kandla Port Trust dated: 30.07.2018
Query:
Determination of the liability to pay tax on any goods or services or both-Application of type tax to port activities.
Please click “HERE” to download the order
Case: Gokul Agro Resources Ltd dated: 30.08.2018
Query: Classification of goods and / or services or both
Please click “HERE” to download the order
Case: Kandla Port Trust dated: 30.07.2018
Query: Determination of the liability to pay tax on any goods or services or both. -payment of GST on dispute claim of rent leasing land.
Please click “HERE” to download the order
Case: Khedut Hat dated: 27.08.2018
Query: Whether the blasting activity carried out by the applicant is to be considered as a ‘supply of goods’ or ‘supply of service’?
Please click “HERE” to download the order
Case: Edutest Solutions Pvt Ltd dated: 23.08.2018
Query: Classification of goods and / or services or both; (printing of question papers) dated: 23.08.2018
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Case: Omnisoft Technologies Pvt Ltd dated: 23.08.2018
Query: Determination of the liability to pay tax on any goods or services or both.
Please click “HERE” to download the order
Case: Sapthagiri Hospitality Pvt Ltd dated: 30.07.2018
Query: Determination of the liability to pay tax on any goods or services or both. ( Service provided to SEZ by Hotel)
Please click “HERE” to download the order
Case: Meera Metals dated: 30.07.2018
Query: Classification of any goods or services or both;(Chilly Cutter)
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Case: Raja Slates Pvt. Ltd dated: 30.07.2018
Query: Classification of any goods or services or both;(Slates)
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Case: National Dairy Development Board dated: 08.05.2018
Query: By virtue of tripartite agreement between NDDB, State Government & Unions, whether the arrangement between NDDB and Unions would be considered as supply between ‘related persons’ in accordance with Schedule 1 of the Central Goods & Service Tax Act, 2017?
Assuming answer to above point is affirmative, whether the applicant would be required to determine value of activities undertaken by them in accordance with Section 15(5) of CGST Act, 2017 read with Rule 28 of the CGST Rules, 2017?
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Case: Inox India Pvt. Ltd. dated: 09.04.2018
Query: Whether supply of Cryo Container (Liquid Nitrogen Containers) is classifiable under HSN 7613 0019 or HSN 9617 0012 in the GST regime?
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Case: Alka Industries dated: 09.04.2018
Query: Whether the article manufactured by the applicant fall under Chapter Heading 7308, 7325 or 7326 of the HSN or any other heading ?
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Case: M/s. Rishi Shipping dated: 20.03.2018
Query: The applicability of GST for invoices raised to their clients for storage charges for storing their imported agri product in godowns at Gandhidham.
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Case: M/s. Shree Vishwakarma Engineering Works dated: 05.02.2018
Query: (i) Appropriate classification of the product ‘Electrically operated Drum with Bell and Zalar’; and
(ii) Whether the said product is eligible for exemption vide Sl. No. 143 of Notification No. 2/2017-Central Tax (Rate), dated 28-6-2017 issued under the Central Goods and Services Tax Act, 2017 and corresponding Notification issued under the Gujarat Goods and Services Tax Act, 2017, which provided exemption to ‘Indigenous handmade musical instruments’ of Chapter 92.
Please click “HERE” to download the order
Case:M/s. Mitora Machinex Pvt. Ltd. dated: 05.02.2018
Query: (i) Whether the goods-‘Ice Cream Making Machines’ in diverse specifications such as Automatic Ice Cream Making Machine, Countertop Ice Cream Making Machine, Soft Ice Cream Making Machine and Fully Automatic Ice Cream Making Machine’ fall under Chapter Heading 8438 of GST Tariff ?;
(ii) Whether the applicant is liable to pay GST at the rate of 18% on supply of goods in question ?
Please click “HERE” to download the order
Case: M/s. Guru Cold Storage Private Limited, dated: 13.12.2017
Query: 1. Whether all cereals, pulses, spices, copra, jaggery (Gur), groundnuts (with or without shell), groundnut seeds, turmeric dried and ginger dried (soonth), cashew, almond, kismis, jardalu, anjeer (fig), date, ambli foal are covered under the definition of ‘Agriculture Produce’ as defined under Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017;
2. If the answer to above point is affirmative, then whether the taxability of goods mentioned above point changes if they are received for storage either in bulk packing or small or retail packing with or without name or brand name which is not registered under the Trade Mark Act, 1999 where no further processing is done or such processing is done which does not alter its essential characteristics but makes its marketable for primary market.”
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Case: M/s. Dyna Automation Private Limited dated: 17.01.2018
Query: (i) What is the classification and rate of Goods and Services Tax for Hydraulic Gear Pump and Piston Pump which are parts suitable for use principally with Earth Boring, Earth Moving & Material Handling Equipment or parts suitable for use principally with the machinery of headings 8425 to 8430 ?
(ii) What is the classification and rate of Goods and Services Tax for Hydraulic Gear Pump and Piston Pump which are used as parts for agricultural machinery ?
(iii) What is the classification and rate of Goods and Services Tax for Hydraulic Gear Pump and Piston Pump which are used as parts of machine tools ?
(iv)What is the classification and rate of Goods and Services Tax for Steering unit which is a kind of hydraulic valve and used as intermediate parts of hydraulic systems in agricultural harvesting machine ?
(v) What is the classification and rate of Goods and Services Tax for Servo Drive (Electric Inverter or Resolver Inverter) ?
(vi)What is the classification and rate of Goods and Services Tax for Hydraulic Gear Flow Divider ?
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Case: M/s. Rashmi Hospitality Services Private Limited dated: 21.03.2018
Query: One of the customer, who is recipient of services, has given the contract for catering services to be provided to the staff and premise for services to be provided for canteen has also been made available to the applicant, which is non Air-conditioned. Whether rate of tax on their supplies made to the recipient would be 12% or 18% ?
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Case: M/s. Inox Air Products Pvt. Ltd. dated: 21.03.2018
Query: (i) Whether the activity undertaken by the applicant amounts to “Job Work” as defined under Section 2(68) of the Central Goods and Services Tax Act, 2017 (herein after referred to as the ‘CGST Act, 2017’) ?
(ii) What is the value on which the applicant is liable to pay GST ?
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Case: M/s. Docsun Power Pvt. Ltd. dated: 20.03.2018
Query: Classification of the products manufactured and service provided by them
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Case: M/s. Rapid Electrodes Pvt. Ltd. dated: 20.03.2018
Query: Classification of the products manufactured and service provided by them.
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Case: M/s. Shreenath Polyplast Pvt. Ltd. dated: 19.02.2018
Query: “Whether an amount charged as interest on transaction based short term loan given by the Del Credere Agent (DCA) to buyers of material is exempt from tax in terms of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 (Serial Number 27) ?
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Case: M/s. Aqua Machineries Pvt. Ltd. dated: 17.01.2018
Query: i) There is no specific description of Chapter Heading 8413 for the Power Driven Pumps used for dispensing an exact nature of water such as clear, raw, storm, waste or sewerage, and hence whether the description “Power driven pumps primarily designed for handling water, namely centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps” is applicable to the applicant;
(ii) Whether the applicant is eligible for GST rate of 12% on supply of goods in question.
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Case: M/s. R.B. Construction Company dated: 17.01.2018
Query: A. Does the work executed and invoice to be raised for the pending event of testing and commissioning by the applicant after the implementation of the Goods and Services Tax Act amount to supply, and specifically supply of works contract ?
B. Is the applicant entitled to enjoy proportionate credit worth 10% duty of excise and VAT paid on materials bought vide invoices showing Excise and VAT separately, under the transition provisions so that there is no double taxation i.e. levy of tax on tax is avoided ?
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Case: M/s. Power Build Private Limited Dated: 13.12.2017
Query: What is the HSN Code and GST Tax Rate of a product ‘Geared Motor’?
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Case: M/s. Inox Leisure Ltd. dated: 15.11.2017
Query: classification of any goods or services or both;
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Case: M/s. Pon Pure Chemical India Pvt. Ltd. dated: 30.10.2017
Query: (i) Whether the authority is within jurisdiction to admit application especially on the issue of ‘place of supply’?
(ii) Whether the issue is related to Customs or is related to Goods and Services Tax?
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