Below is the Latest 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. To Check Previous Ruling by AAR Gujarat please Click HERE
Case: Nishith Vipinchandra Shah dated: 03.07.2020
Query: Q.1.What is the HSN Code and rate of tax for Plastic Mechanical Liquid Dispenser?
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Case: Karma Buildcon dated: 02.07.2020
Query: What will be the value of supply for the transaction of sale of residential/ commercial property with undivided rights of land?
In the case of construction of residential/commercial complex, the builder charges an amount which is inclusive of land or undivided share of land. As per Not No. 11/2017-CT (Rate) and 08/2017-I.T (Rate) both dated 28.06.2017 the land value is deemed to be one third (33.33%) of the total amount (i.e. value including land value) and GST is payable on balance amount. But in applicant’s case the value of Land is clearly ascertainable. In that case actual cost of Land can be deducted for the for the purpose of arriving at the taxable value of supply?
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Case: Giriraj Quarry Works dated: 02.07.2020
Query:
Q.1 What is the classification of service provided in accordance with Notification 11/2017-CT (Rate) dated 28.06.2017 read with annexure attached to it, , for which royalty is being paid.
Q.2 What is rate of GST on given services provided by State of Gujarat to Giriraj Quarry Works for which Royalty is being paid?
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Case: Dhirubhai Shah & Co. LLP dated: 02.07.2020
Query: The professional service for maintenance of accounts and allied items of work provided to SardarSarovar Narmada Nagar Limited (SSNNL ) { A Government of Gujarat undertaking) by the applicant is a taxable service under Section 9 (1) of The CGST Act, 2017 or exempted vide Sr. No.3 of Not. No. 12/2017-CT (Rate) dated 28.06.2017.
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Case: AB N DhruvAutocraft (India) Pvt. dated: 02.07.2020
Query: Whether the treatment or process of body building by fabrication and other processes carried out on chasis of motor vehicle owned by others is supply of services?
If the above stated activity of body building is considered as supply of service in terms of description given at paragraph 3 of Schedule II of the CGST Act, 2017 what will be the rate of GST applicable on such service?
What will be the service Code (tariff) for above stated activity of body building carried out on another person’s chasis of motor vehicle?
What would be the classification and applicable rate of tax for the activity of accident repairing job on the vehicle supplied by the owner for such job if a lump sum price is charged that includes cost of material and labour?
If the above stated activity of body building is not considered as supply of services, what will be the nature of this supply, tariff code and rate of GST for such supply?
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Case: Sayaji Industries Ltd. dated: 02.07.2020
Query: The product ‘Maize Bran’ manufactured and supplied by M/s. Sayaji Industries Ltd. is covered under Entry Sr.No.103A of Notification No.1/2017-Central Tax (Rate) dated 28.06.2017 of the CGST Act, 2017 on which rate of GST chargeable is 5% (2.5% SGST + 2.5% CGST).Query:
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Case: Patrator dated: 02.07.2020
Query:
Q.1. Is PATRATOR required to take GSTIN?
Q.2. Is PATRATOR required to pay tax under GST Act?
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Case: Educational Initiative Pvt. Ltd. dated: 02.07.2020
Query: Whether the educational assessment examination (ASSET) with its variants) provided by the applicant to school/educational organization is exempted from payment of GST under Sr. No. 66(b)(iv) of the Not. No. 12/2017-CT (rate) dated 28.06.2017 and entry No. 69(b)(iv) of Not. No. 9/2017-Integrated Tax (Rate) dated 28.06.2017 as well as equivalent SGST Notification.
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Case: V 2 Realty dated: 02.07.2020
Query:
Q.1. Whether selling of residential flats after date of completion certificate of commercial shops or after first occupancy in building is exempt supply?
Q.2. Manner of reversal of ITC on expenses incurred upto date of completion certificate shops.
Q.3. Manner of claiming ITC on expenses incurred after date of completion certificate of commercial shops.
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Case: Oswal Industries ltd.( M/s. Nimba Nature Cure Village) dated: 02.07.2020
Query: The applicant M/s. Oswal Industries ltd. (M/s. Nimba Nature Cure Village) is not eligible to get the benefit of entry No.74 of exemption Notification No.12/2017-Central Tax (Rate) dated 28.06.2017.
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Case: Gujarat Ambuja Exports ltd. dated: 02.07.2020
Query: The product ‘Maize Bran’ manufactured and supplied by M/s. Gujarat Ambuja Exports ltd. is covered under Entry Sr.No.103A of Notification No.1/2017-Central Tax (Rate) dated 28.06.2017 of the CGST Act, 2017 on which rate of GST chargeable is 5% (2.5% SGST + 2.5% CGST).
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Case: Novozymes South Asia pvt.ltd. dated: 02.07.2020
Query: The products ‘Rhyzomyx’ and ‘Rhyzomyco’ manufactured and supplied by M/s. Novozymes South Asia pvt. ltd., is covered under Entry Sr.No.61 of Schedule-II of Notification No.1/2017-Central Tax (Rate) dated 28.06.2017 of the CGST Act, 2017 on which rate of GST chargeable is 12% (6% SGST +6% CGST).
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Case: Shivani Scientific Industries dated: 02.07.2020
Query: The product ‘Micromanipulator system’ manufactured and supplied by M/s. Shivani Scientific Industries pvt.ltd. is classifiable under Tariff item no.9011 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). The said product is covered under Entry No.184 of Schedule-IV of Notification No.01/2017-Central Tax (Rate) dated 28.06.2017 (upto 14.11.2017) and under Entry No.411F of Schedule-III of Notification No.01/2017-Central Tax (Rate) dated 28.06.2017 (as amended) (w.e.f. 15.11.2017) issued under the CGST Act, 2017. Applicability of the rate of GST on the said product would be 28% (14% SGST + 14% CGST) upto 14.11.2017 and 18% GST (9% SGST + 9% CGST) with effect from 15.11.2017.
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Case: Global Vectra Helicorp ltd. dated: 02.07.2020
Query: determination of time and value of supply of goods or services or both
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Case: DipakkumarRamjibhai Patel dated: 02.07.2020
Query: Whether supply of Fly Ash Bricks and Fly Ash Blocks are covered under Chapter heading 68159090 and liable to taxed @ 5% and @ 12% respectively under the GST Act?
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Case: Adarsh Plant Protect ltd dated: 02.07.2020
Query: Determination of the liability to pay tax on any goods or services or both.( ‘Sprayer pumps’ (manually operated), Stoves)