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GST- Compilation of Ruling by AAR Punjab

Below is the compilation of Rulings by AAR Punjab. 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: M/s Pushpa Rani Pabbi 06.09.2019

Query: Whether the parking lot services provided by contractor appointed by Market Committee, Which is a Government Authority is exempt under Notification No.12/2017 as the parking lot activity is covered under Article 243W of constitution?

Please click “HERE” to download the order

Case: M/s S.P. Singla Construction Pvt. Ltd. 06.09.2019

Query: What is the classification of the “Works- Contract” Service pertaining to construction, erection, commissioning and completion of Bridges provided by the Applicant as a sub-contractor to the contractors’ contacts pertaining to construction/widening of roads by the Government Entitles such as NHAI?

Please click “HERE” to download the order

Case: M/s Sutlej Coach Products Pvt. Ltd. dated: 29.08.2019

Query: What are the GST rate on Railway seat and parts thereof exclusively used by Railways i.e. M/s RCF?

Please click “HERE” to download the order

Case: M/s Forbes Facility Services Pvt. Ltd. dated: 27.08.2019

Query: Regarding clarification on Notification No. 46/2017-Central Tax

Please click “HERE” to download the order

Case: M/s Gupta Steel Udyog dated: 21.08.2019

Query: Whether GST is applicable on the job work charges charged for manufacturing of Poultry Feed/Cattle Feed on job work basis?

Please click “HERE” to download the order

Case: M\S Machine Tools Corporation dated: 02.08.2019

Query: What sall be the HSN/Tariff Classification & GST rate applicable on supply of bicycle frame lock to be fixed on Bicycle? Whether under Chapter Heading/ Sub-heading 8301 @ 18% or 8714@12%?

Please click “HERE” to download the order

Case: M/s Chadha Sugar & Id. Pvt. Ltd. dated: 02.08.2019

Query: Whether ITC availed on one product can be utilised for payment of duty on other product, if applicant having two separate business activities under same GST number

Please click “HERE” to download the order

Case: Louis Dreyfus Company India Pvt. Ltd.. dated: 28.09.2018

Query: To determine the applicability of GST on the differential payment received by a party to the aforesaid contract from the other party to the contract is event of “Settlement”, “Washout” or “Closure” of Contract by it.

Please click “HERE” to download the order

Case: KPH Dream Cricket Pvt. Ltd. dated: 20.08.2018

Query: Whether free tickets given as ‘Complimentary Tickets’ falls within the definition of supply under CGST Act, 2017 and thus, whether the applicant is required to pay GST on such free tickets?

Whether the applicant is eligible to claim Input Tax Credit in respect of complimentary tickets?

Please click “HERE” to download the order

Case: Evergreen Publication (India) Ltd. dated: 13.08.2018 Query: Lab manuals generally for class 6th to 12th printed by printing / publishing industry as prescribed by education boards and written by author(s), whether is tax free product falling under heading 4901 attract nil duty?