Advance Ruling under GST

S.No. Name of The Applicant Question(s) on which Advance Ruling Sought  Order No. & Date View  Category as per section 97(2) of CGST Act 2017 
34 M/s Rajiv Gandhi Centre for aquaculture 1.Considering the nature of transactions carried out by the Rajiv Gandhi Centre for Aquaculture (RGCA) and various exemption notification(s) under GST Laws whether RGCA is required to register under GST Laws?
2. If no registration is required for RGCA, whether compulsory registration u/s 24 is required to be made against any of the provisions of Section 24?
3. If so, whether separate registration is to be taken from all the states where the offices of RGCA is situated? Explain the procedure to obtain registration
4. If registration is required to be made, what are the tax rates applicable to the transactions of RGCA?
5. Since RGCA-Head office is having GST Registration (Migrated from TNVAT) at Tamil Nadu only other various project sites are located at different states but doesn't having the GST registration so far, If they want to purchase materials through interstate from Mumbai to its one of the branch at Kerala, how the purchases of the materials to be made and what are the documents to be carried for the transport of such purchased goods under GST?
TN/09/AAR/2019 DATED
23.01.2019
Click here 97(e)
33 M/s. HYT SAM INDIA(JV) 1. Whether the works awarded to the Applicant is composite supply of services?
2. Whether the benefit of Sl.No.3(v) of Notification No.11/2017- Central Tax(Rate) is applicable to subject works.
3. Whether the Applicant is required to raise invoice on completion of events/milestones and remit the tax.
4. What is the value on which invoice has to be raised in case of event/milestone invoicing if required?
TN/08/AAR/2019 DATED
22.01.2019
Click here 97(a)
32 M/s. Subramani Sumathi The category of product Vadam/Papad made-up of Maida falls under the classification of 1905. TN/07/AAR/2019 DATED
22.01.2019
Click here 97(e)
31 M/s Dream Runners Foundation i. Whether the conduct of marathon events by the Trust through which donations are raised for charity is an exempted service under GST ?
ii. When the Trust is approved under Sec 12AA of the Income Tax Act 1961, which means that the service of the Trust is charitable in nature, does it not automatically become a charitable activity that is exempted under GST?
iii. As the service rendered by the Trust is a charitable activity within the definition of Clause 2(r) of Notification No.12/2017-Central Tax (Rate), is registration under GST required?
iv) Are donations received from participants of the marathon event exempted from GST as it is money paid for conduct of a marathon event for raising funds for charity?
TN/06/AAR/2019 DATED
22.01.2019
Click here 97(b)
30 M/s. MRF Limited Whether the Applicant can avail the Input Tax Credit of the full GST charged on the supply of invoice or a proportionate reversal of the same is required in case of post purchase discount given by the supplier of the goods or services. TN/05/AAR/2019 DATED
22.01.2019
Click here 97(d)
29 M/s. Vaya Life Private Limited What is the Harmonized system of nomenclature (HSN) code and the applicable GST rate for VAYA TYFFN (lunch boxes) and VAYA Drynk (bottle) in terms of notification 01/2017- Central Tax (Rate) dated 28/06/2017 as amended from time to time TN/04/AAR/2019 DATED
21.01.2019
Click here 97(a)
28 M/s. Animal Feed Analytical and Quality Assurance Laboratory Whether services related to rearing of all life forms of animals by way of testing include testing of Animal Feeds, Feed ingredients and Feed supplements used to make feeds are covered under this notification? TN/03/AAR/2019 DATED
21.01.2019
Click here 97(e)
27 M/s. RmKV Fabrics Private Limited Whether the Salwar / Churidar sets being sold by the applicant compressing of three piece of cloth viz Top, Bottom and Dupatta would be classifiable as Fabrics under the relevant chapters and attract only 5% GST; or they would be classifiable as Articles of apparel and attract 5% GST if their sale price is below Rs. 1000 and attract 12% GST if their sale price is more than Rs.1000. TN/02/AAR/2019 DATED
21.01.2019
Click here 97(a)
26 M/s. Kara Property Ventures LLP What is the value of supply of services provided from July 1, 2017 in terms of the provisions of CGST ACT 2017 read with Notification No.11/2017- Central Tax(Rate) dated 28.06.2017(as amended from time to time) TN/01/AAR/2019 DATED
21.01.2019
Click here 97(c)
25 Palaniappan Chinnadurai
[Prop: M/s.Tuticorin Lime and Chemical Industries ]
What is the applicable chapter and GST rate for Industrial Grade Quick Lime having 86% of Calcium Oxide content and Industrial Grade Slacked Lime having 86% of Calcium Hydroxide content? TN/25/AAR/2018 DATED
31.12.2018
Click here 97(a)
24 M/s Sadesa Commercial Offshore De Macau Limited 1.Whether sale of tanned bovine leather stored in Free Trade Warehousing Zone (FTWZ) by a foreign supplier which is cleared to Domestic Tariff Area (DTA) customer in India would result in supply subject to levy under sub section 1 of section 5 of the IGST Act 2017 or under the provisions of CGST Act, 2017 or Tamil Nadu GST Act, 2017 and the rules made there under.

2. Whether the foreign supplier being the applicant, located outside the taxable territory and supplying goods to DTA customers on the goods stored in third party FTWZ unit is required to get registered under the IGST ACT 2017 or under the provisions or CGST ACT 2017 or the Tamil Nadu Goods and Service Tax Act, 2017 and the rules made thereunder
TN/24/AAR/2018 DATED
31.12.2018
Click here 97(e)
23 M/s.The Bank of Nova Scotia Whether IGST is payable on Goods warehoused in FTWZ and supplied to a DTA unit, in addition to the customs duty payable [i.e. Basic Customs Duty(BCD) + IGST] on removal of goods from the FTWZ unit?

2. Whether the Circular No. 46/2017 is applicable to the present factual situation?
TN/23/AAR/2018 DATED
31.12.2018
Click here 97(e)
22 Dr.Amin Controllers Private Limited Whether Notification No.12/2017 Central Tax(Rate) dated 28.06.2017 is applicable for the Services rendered by Dr.Amin Controllers Pvt.Ltd to Chennai Metro Water Supply & Sewage Board(CMWSSB) and Tamil Nadu Water Supply and Drainage Board(TWAD) TN/22/AAR/2018 DATED
28.11.2018
Click here 97(b)
21 M/s Tamil Nadu Water Investment Company Limited Whether Sl.No.3 of Notification No.12/2017- Central Tax(Rate) dated 28th June 2017 is applicable for the services rendered by Tamil Nadu Water Investment Corporation to Chennai Metro Supply and Sewerage Board. TN/21/AAR/2018 DATED
28.11.2018
Click here 97(b)
20 Senthilkumar Thilagavathy [M/s. JVS Tex] Classification of bags made of Non-woven fabrics of Polypropylene/100 % Cotton (Grey Fabrics)used for packing of goods, commonly called as 'Stick bags/Wedding Gift Bags/ Re-usable Shopping Bags/ Draw-String Gift Bags/ Garment Bags, etc and its rate of tax payable under the GST Acts TN/20/AAR/2018 DATED
28.11.2018
Click here 97(a)
19 Balu Ramamoorthy Sekar Proprietor of M/s Savani Screens The applicable HSN code and Rate of Tax for Non-Woven Bags and Cotton Bags TN/19/AAR/2018 DATED
28.11.2018
Click here 97(e)
18 M/s. Naga Limited Whether exemption provided under Sl.No.54(e) of GST Notification No.12/2017-Central Tax (Rate) dated 28.6.2017 for the service providers who have rendered Handling services such as loading, unloading, packing, storage or warehousing of agricultural products is applicable for agricultural products viz. Wheat when imported through sea port. 18/AAR/2018 DATED
29.10.2018
Click here 97(b)

 

17 M/s. Borgwarner Morse Systems India Private Limited Whether automotive chains (i.e., silent chains used in petrol engines and roller chains used in diesel engines) manufactured by the applicant are classifiable under HSN 8409 or 7315? 17/AAR/2018 DATED
29.10.2018
Click here 97(a)
16 M/s Saro Enterprises Clarification on classification and taxability of Agricultural Seedling Tray under GST 16/AAR/2018 DATED
27.09.2018
Click here 97(a)
15 M/s.Jeena Exports What is the applicable GST rate for Coir Pith 15/AAR/2018 DATED
27.09.2018
Click here 97(a)
14 M/s Takko Holding GmbH 1.Whether liaison office is liable to pay GST?

2. Whether a liaison office is required to be registered under GST Act?

3.Whether the Activities of a liaison office amount to supply of services?
14/AAR/2018 DATED
27.09.2018
Click here 97(e)
13 M/s. Adwitya Spaces Private Limited Whether eligible to take Input Tax Credit of the CGST & SGST charged by Catalyst Consulting Chennai in respect of brokerage services and adjust the same against output tax payable against Renting of immovable property. 13/AAR/2018 DATED
27.09.2018
Click here 97(d)
12 M/s. Sharmila Screen Printers The category of product sacks and bags of Nonwoven Fabrics falls under the classification of 6305 and applicability of rate of tax 5%/12%. 12/AAR/2018 DATED
27.09.2018
Click here 97(e)
11 M/s. Sodexo Food Solutions India Private Limited . Since entry 7(i) covers canteens located in any establishment (including factories, offices, offshore rigs, etc and not just educational institutions), Circular No. 28/02/2018-GST applies to canteens located any type of establishment (and not just in educational institution) and catering services, i.e., supply of food or drink in a mess or canteen provided by anyone are liable to 5% GST under entry7(i) of Notification No. 11/2017-CT (Rate) [as amended vide Notification No. 46/2017 - CT (Rate) dated 14.11.2017).- ruling sought for 11/AAR/2018 DATED
27.09.2018
Click here 97(b)
10 M/s Wabco India Limited 1.Whether the Electrical Wiring Harness manufactured by the Applicant falls under the HSN tariff item 8544 for which the rate prescribed vide Notfn.No.1/2017 -CT (Rate) dated 28 June 2017 read with 41/2017 -Central tax (Rate) dated 14th November 2017 is 9%?

2. Whether the said rate of Central tax of 9% is applicable to the above product with effect from 1' July 2017?
10/AAR/2018 DATED
27.09.2018
 Click here 97(a)
9 M/s. Goodwill Industrial Canteen Clarification regarding applicable GST to the outdoor catering services rendered by them to their clients. 9/AAR /2018 Dated 30.08.2018  Click here 97(2)(a)
8 M/s. C.P.R. Mill Classification of ‘Cattle Feed in Cake Form’ and exemption if any 8/AAR /2018 Dated 30.08.2018  Click here 97(2)(a)
7 M/s. Brakes India Private Limited, What is the classification of products referred to as Disc Brakes Pads manufactured and supplied by the applicant. The Applicant is covered under SI.No. 170 of Schedule IV of Notification 1/2017 dated 28.06.2017- Integrated Tax (Rate) (hereinafter referred to as the GST Tariff Notification), i.e., under Tariff Heading 8708 attracting GST at 28% or underSI.No.182 B of Schedule III of the Rate Notification i.e., under Tariff Heading 6813 attracting GST Rate of 18%? 7/AAR /2018 Dated 30.08.2018  Click here 97(2)(a)
6 M/s. Erode Manjal Vanigarkal Matrum Kidangu Urimaiyalargal Sangam Applicability of exemption notified in 11/2017Central Tax (Rate) dt.28.06.2017. 6/AAR/2018 Dated 30.08.2018  Click here 97(2)(e)
5 M/s Amalgamations Valeo Clutch Private Limited i.Whether amortization of value of free tools/dies received form customer to be included for valuation of goods or not?
ii. If the GST is applicable on the amortized value, what is the procedure for calculating the GST and reflecting the same in GST invoice format
iii. How to declare the transactions in GSTR-1 & GSTR -3 and GSTR-3B
5/AAR/2018 Dated 30.08.2018  Click here 97(2)(c)
4 M/s Veeram Natural products   Classification of Aluminum foil disposable container 4/AAR /2018 Dated 30.07.2018   Click here 97(2)(a)
3 Dr.Dathu Rao Memorial Charitable Trust Whether liable to pay GST for materials purchased and construction services availed, as they fall under exempted category. 3/AAR /2018 Dated 30.07.2018   Click here 97(2)(e)
2 Fichtner Consulting Engineers (I) P.Ltd Charging IGST treating the place of supply as outside Tamil Nadu since the project site is in the state of Jharkhand( where the mine/end user is located) as per Sec12(3) of IGST Act
or
Charging SGST and CGST, treating place of supply as Tamil Nadu since the drawings are delivered to the client at their Chennai Office, in Tamil Nadu.
 
2/AAR/2018  Dated 27.06.2018  Click here  97(2)(e)
1 Anabond Ltd. Classification of polysulphide sealants under GST 1/AAR/2018  Dated 27.06.2018   Click here 97(2)(a)