Below is the compilation of Rulings by AAR Haryana. 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: Awla Infra dated: 18.09.2018
Query: ‘Whether GST is exempt or is applicable on the Private Entrepreneurs Godowns built under the PEG-2008 scheme of the FCI and leased out to the Nodal Agency (UPSWC) on ‘Lease and services basis’ for the storage of FCI’s food grain stocks (Wheat)’.
Please click “HERE” to download the order
Case: Boldrocchi India Pvt. Ltd. dated: 18.09.2018
Query: Clarify the HSN Code and the applicable rate of tax under the Goods and Service Tax Act, 2017 on the of WTE plant boilers flue gas cleaning system (FGCS) as specified in annexure B attached in the application.
Please click “HERE” to download the order
Case: Pasco Motor LLP Dated: 30.08.2018
Query:
1. Regarding time of receipt of goods so as to understand the time when credit shall be available?
2. Regarding the time of supply of goods vis-à-vis raising the tax invoice to actual supply of goods?
Please click “HERE” to download the order
Case: United Mining Corporation dated: 14.08.2018
Query: What shall be the classification of service provided by the State of Haryana to the party in accordance with Notification No.11/2017-CT(R) dated 28.06.17 read with annexure attached to it?
Whether the said service can be classified under chapter number 9973 specifically under service code 997337 as “Licensing services for the right to use minerals including its exploration and evaluation” or as any other service under the said chapter?
What shall be the rate of GST on given services provided by State of Haryana to the party for which royalty is being paid?
Please click “HERE” to download the order
Case: YKK India Pvt. Ltd Dated: 11.07.2018
Query:
1. Whether the Applicant is eligible to take input tax credit on:
a) GST charged by the Contractor for hiring of buses for transportation of employees?
b) GST charged by the Contractor for hiring of cars for transportation of employees?
2. Whether the restriction on ‘Rent a Cab’ service specified in Section 17(5)(b)(iii) is applicable to input tax credit on:-
a) GST charged by the Contractor for hiring of buses for transportation of employees?
b) GST charged by the Contractor for hiring of cars for transportation of employees?
Please click “HERE” to download the order
Case: Oscar Security & Fire Service, dated: 20.08.2018
Query: The applicant M/s Oscar Security & Fire Service is providing Man power services to Hospital cum General Medical College and State University (Education Institutions). The question is whether all medical education institutions and State Universities are not liable to pay GST as per Sr. No. 66 Heading 9992 in notification no. 12/2017- Central Tax (Rate)dated 28.06.2017.
Please click “HERE” to download the order
Case: BM Industries, dated: 29.06.2018
Query: Whether, consequent upon merger of propritor concern as a going concern with a private limited company, the ITC available in the credit ledger or cash ledger of the propirtorship firm is eligible to be transferred to the respective ledger account of the private limited company.
Please click “HERE” to download the order
Case: Pioneer Partners dated: 29.06.2018
Query: What is the classification of service provided in accordance with Notification No 11/2017-CT (Rate) dated 28.06.2017 read with annexure attached to it, by the State of Haryana to M/s Pioneer Partners for which royalty is being paid? Whether said service can be classified under 9973 specifically under 997337 as Licensing services for the right to use minerals including its exploration and evaluation or as any other service?
What is the rate of GST on given services provided by State of Haryana to M/s Poineer Partners for which royalty is being paid?
Whether services provided by State Government of Haryana is governed by applicability of Notification No 13/2017-CT (Rate) dated 28.06.2017 under entry number 5 and whether M/s Poineer Partners is taxable person in this case to discharge GST under reverse charge mechanism or whether given service is covered by exclusion clause number (1) of entry no 5 and State Government of Haryana is liable to discharge GST on same?
Please click “HERE” to download the order
Case: BC Examinations and English Services India Pvt. Ltd dated: 01.06.2018
Query: Whether all the activities involved in the exam support services constitute a mixed supply or a composite supply?
What will be rate of GST applicable on these exam support services?
What is the place of supply of these exam support services rendered by the Applicant BCKU?
Please click “HERE” to download the order
Case: Gitwako Farms (India) Pvt. Ltd. dated: 01.06.2018
Query: Meat of Sheep or goat, frozen and packed in LDPE/HDPE bags having varied weight and quantity printed/labelled on such pickings, whether could be held to be packed in unit containers?
Please click “HERE” to download the order
Case: EPCOS India Pvt. Ltd. dated: 04.05.2018
Query: Whether the product power bank which is used to charge portable devices can be classified under heading 8504 – having description “Electrical Transformers, Static converters (For Example, Rectifiers) And Inductors?
Please click “HERE” to download the order
Case: Paras Motor Industries dated: 26.04.2018
Query: Whether the activity of fabrication & fitting and mounting of bus bodies on the chassis supplied by the other party is a job work (SAC 9988 or contract of sale of bus body HSN CODE 8707?
Please click “HERE” to download the order
Case: AOV Agro Food Pvt. Ltd. dated: 11.04.2018
Query: Meat of Sheep or goat or poultry, frozen and packed in LDPE/HDPE bags having varied weight and quantity printed/labelled on such pickings, whether could be held to be packed in unit containers?
Please click “HERE” to download the order
Case: Esprit India Private Limited dated: 11.04.2018
Query: Taxability of services provided by Esprit India to its associate concern in Hong Kong EDCFE under GST regime.
Whether the services provided by Esprit India are covered under Export of Services having Zero rated taxability.
Whether Esprit India is eligible for seeking refund of GST for the taxes paid on input services or goods or both.
Please click “HERE” to download the order
Case: Action Construction Equipment Limited dated: 10.04.2018
Query: Whether the truck mounted cranes (TMC) will fall under the chapter heading 8426 or 8705?
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Case: Loyalty Solutions and Research Private Limited dated: 11.04.2018
Query: In case the customer does not or is not able to redeem the rewards points, within their validity period of 36 months from the date of issue, the reward points are forfeited by the applicant. Whether this amount of issuance fee retained/forfeited by LSRPL, would amount to consideration for actionable claims and subject to GST.
Please click “HERE” to download the order
Case: Roulunds Braking India (Pvt.) Ltd, Sonipat Dated: 26.03.2018
Query: Brake Pad and Auto Parts, whether to fall under ITC HSN 87083000 attracting 28% GST or ITC HSN 6813 attracting 18% GST?
Please click “HERE” to download the order
Case: EPCOS India Pvt. Ltd. dated: 26.03.2018
Query: Whether the product ‘Battery for Mobile Handset’ whether it be separable or non-separable i.e., whether it be detachable or non-detachable, when sold to the mobile handset manufacturers who uses the same to make it form part of the mobile handset will, qualify to be classified under heading-85 having description “Parts for manufacture of Telephones for cellular networks or for other wireless networks”?
Please click “HERE” to download the order
Case: Fastway Transmissions Pvt. Ltd. dated: 16.03.2018
Query: Whether local cable operators to whom signals of cable TV are provided by the applicant as MSO are agents of the applicants for the purpose of liability to GST of the applicants on services provided by LCO to the end customers?
Please click “HERE” to download the order
