COMMERCIAL TAXES DEPARTMENT
STAFF COLLEGE

Advance Rulings

SNo. StateApplicant NameRuling No.DateAbstractRemarks 
1 TelanganaM/s Spansules FormulationsTSAAR/09/202223-02-2022
GST rate on pharmaceutical Pellets and Granules
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2 TelanganaM/s Achampet Solar Private LimitedTSAAR/07/202216-02-2022
Applicability of GST on liquidated damages
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3 TelanganaM/s Kernex TCAS JVTSAAR/06/202214-02-2022
GST rate on the contract for design, supply, installation, testing and commissioning of onboard train collision avoidance system (TCAS)
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4 TelanganaM/s Radiant Corporation Private LimitedTSAAR/03/202221-01-2022
GST rate on the supply of pressure tight cables, non-pressure tight cables and special cables for use in S4 submarine
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5 TelanganaM/s Hylasco Bio-technology Private LimitedTSAAR/02/202217-01-2022
HSN classification of product Rodent Feed
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6 TelanganaM/s Next Education India Private LimitedTSAAR/01/202217-01-2022
Appropriate HSN classification of the Interactive Flat panel with Android combining all functions of processor, monitor, touch input and speaker into a single unit
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7 TelanganaM/s International Inspection Services Private LimitedTSAAR/33/202129-12-2021
Treatment of inspection services rendered for foreign companies (which do not have any business place/agency in India) in India
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8 TelanganaM/s Golkonda Hotels and Resorts LimitedTSAAR/32/202129-12-2021
Applicability of GST on accommodation services provided by the applicant to GHMC officials during 2018 General Elections
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9 TelanganaM/s AIE Fiber Resource and Trading (India) Private LimitedTSAAR/30/202124-12-2021
Applicability of GST on supply of imported goods on High Sea sale basis or supply of goods from FTWZ (Free Trade Warehousing Zone) facilities
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10 TelanganaM/s AIE Fiber Resource and Trading (India) Private LimitedTSAAR/30/202124-12-2021
Applicability of GST on supply of imported goods on High Sea sale basis or supply of goods from FTWZ (Free Trade Warehousing Zone) facilities
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11 TelanganaM/s Vijayneha Polymers Private LimitedTSAAR/29/202109-12-2021
Availability of ITC on GST charged by the contractor supplying service of works contract
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12 TelanganaM/s TIME Education Kolkata Private LimitedTSAAR/28/202106-12-2021
Rate of GST on services of supply of advertisement space along with artwork
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13 TelanganaM/s Acharya Shree Mahashraman Chaturmas Vyavastha SamitiTSAAR/27/202123-11-2021
Applicability of GST on renting of temporary residential rooms for consideration to the devotees and renting of space for shops and stalls for the purpose of religious programmers
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14 TelanganaM/s Gogineni Mohan KrishnaTSAAR/26/202122-11-2021
Rate of GST on supply of pulp wood in terms of Chapter 4401
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15 TelanganaM/s Bharti Airtel LimitedTSAAR/20/202101-11-2021
Applicability of GST on telecom services provided by Airtel to Greater Hyderabad Municipal Corporation (GHMC)
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16 TelanganaM/s Honer Developer Private LimitedTSAAR/15/202108-10-2021
Applicability of CT Rate NN.01/2018 dt.25.01.2018 issued under the provisions of CGST Act, 2017 on amount received from the customers claiming the benefit of PMAY scheme
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17 TelanganaM/s Versatile Resource SolutionsTSAAR/14/202108-10-2021
Applicability of GST on amount of wages/salaries, EPF/ESI etc., reimbursed by the client, on supply of house keeping services
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18 TelanganaM/s Continental Engineering CorporationTSAAR/13/202108-10-2021
Applicability of GST on the receipt of money in case of Arbitration claims awarded for works contract completed in the Pre-GST regime
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19 TelanganaM/s Continental Engineering CorporationTSAAR/13/202108-10-2021
Applicability of GST on the receipt of money in case of Arbitration claims awarded for works contract completed in the Pre-GST regime
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20 TelanganaTSTLTSAAR/12/202104-10-2021
GST on e-Procurement transaction fee collected on behalf of ITE&C Dept. of Telangana State Government
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21 TelanganaM/s Bharti Airtel LimitedTSAAR/20/202101-11-2021
Applicability of GST on telecom services provided by Airtel to Greater Hyderabad Municipal Corporation (GHMC)
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22 TelanganaM/s Honer Developer Private LimitedTSAAR/15/202108-10-2021
Applicability of CT Rate NN.01/2018 dt.25.01.2018 issued under the provisions of CGST Act, 2017 on amount received from the customers claiming the benefit of PMAY scheme
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23 TelanganaM/s Versatile Resource SolutionsTSAAR/14/202108-10-2021
Applicability of GST on tax on the amount of wages/salaries, EPF/ESI etc., reimbursed by the client on supply of house keeping services by the applicant
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24 TelanganaM/s Continental Engineering CorporationTSAAR/13/202108-10-2021
Applicability of GST on receipt of money in case of Arbitration claims awarded for works contract completed in the Pre-GST regime
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25 TelanganaM/s Telangana State Technology Services LimitedTSAAR/12/202104-10-2021
GST on e-Procurement transaction fee collected on behalf of ITE&C Dept. of Telangana State Government
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26 TelanganaM/s. Golconda Hotels and Resorts32/202129-12-2021
GST on accommodation services provided to GHMC employees
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27 TelanganaM/s. International Inspection Services Private LimitedTSAAR Order No.33/202129-12-2021
Services rendered for foreign companies (which do not have any business place/agency in India) in India
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28 TelanganaM/s Kakkirala RameshTSAAR/10/202120-09-2021
GST on Godown Rent collected from the Cotton Corporation of India
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29 TelanganaM/s Transmission Corporation of Telangana LimitedTSAAR/09/202114-09-2021
Eligibility for exemption from tax on the supply of works contract services by the applicant to Municipal Corporation
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30 TelanganaM/s Deccan Transco Leasing Pvt LtdTSAAR/08/202117-08-2021
GST on leasing of tank containers taken from a lessor located outside India
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31 TelanganaM/s SHV Energy Pvt LtdTSAAR/06/202106-08-2021
GST on Charges for not lifting minimum assured quantity and rental charges for supplier gas system installed at the customer premises to store the LPG
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32 TelanganaM/s Sri Avantika Contracts (I) LimitedTSAAR/05/202105-08-2021
GST on supply by way of construction of building in a foreign country
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33 MaharashtraSenior General Manager, Ordnance FactoryARA-58/2019-2020/B-2813-07-2021
Eligibility of Input tax credit
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34 West BengalTeretex Trading Private Limited03/WBAAR/2021-2228-06-2021
Place of supply for an intermediary
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35 KarnatakaUdipi Nirmiti KendraKAR/ADRG/30/202108-06-2021
GST rate on Cinder Half-burnt Coal
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36 TelanganaJeevaka Industries Pvt LtdTSAAR/04/202119-07-2021
GST rate on Cinder Half-burnt Coal
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37 TelanganaVajra Infracorp India Private LimitedTSAAR/03/202119-07-2021
Clarification on Time of supply with respect to flats allotted to land owner by the builder by way of the agreement made before GST regime whereas the construction completed during GST regime
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38 KarnatakaWave Color TechniksKAR/ADRG/29/202107-06-2021
GST applicable on certain machines
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39 Tamil NaduAshiana Housing Limited13/ARA/202128-04-2021
When a service is capable of differential treatment for any purpose based on its description, the most specific description shall be preferred over a more general description.
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40 KarnatakaBowring InstituteKAR/ADRG/27/202122-04-2021
Clubs are not liable to pay GST on subscription fees from the members until the amended Section 7 of CGST Act, 2017 from the Finance Act 2021 is notified.
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41 KarnatakaGuitar Head Publishing LLPKAR/ADRG/23/202116-04-2021
Supply of books from the warehouse located in USA (non-taxable territory) to the customers located in USA (non-taxable territory) without such books entering into India does not amount to supply under GST.
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42 KarnatakaHadi Power SystemsKAR/ADRG/18/202106-04-2021
Concessional rate of GST is not applicable to the sub-contractor who is sub-contracted from a sub-contractor of the main contractor, the main contractor being provider of works contract to a Government entity.
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43 GujaratAristo Bullion Pvt LtdGUJ/GAAR/R/15/202127-01-2021
ITC of one commodity should not be used to pay GST on another commodity.
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44 Tamil NaduKalyan Jewellers India LtdTN/AAAR/11/202130-03-2021
time of supply in case of vouchers
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45 Tamil NaduUnique Aqua SystemsTN/09/ARA/202130-03-2021
Pure service cannot include supply of goods
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46 Tamil NaduArun Cooling HomeTN/07/ARA/202124-03-2021
Agricultural Commodities which are processed do not fall under Agricultural produce under GST
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47 GujaratAristo Bullion Pvt LtdGUJ/GAAR/R/15/202127-01-2021
Applicability of GST on interest paid for late payment
ITC of one commodity should not be used to pay GST on another commodity. DOWNLOAD
48 GujaratEnpay Transformers Components India pvt. ltdGUJ/GAAR/R/01/202120-01-2021
Applicability of GST on interest paid for late payment
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49 KarnatakaSPSS South Asia Pvt LtdKAR/ADRG/15/202124-03-2021
Pre-developed or a pre-designed application software is classified as goods.
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50 KarnatakaKarnataka State Warehousing CorporationKAR/ADRG/14/202124-03-2021
Supervisory charges collected for providing the handling & transportation of “agriculture produce” are not exempted under GST
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51 KarnatakaBishops Weed Food Crafts Pvt LtdKAR/ADRG/16/202124-03-2021
Leasing of residential units for further residential leasing would not be exempted from GST
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52 West BengalManoj Mittal18/WBAAR/2020-2122-03-2021
ITC can be availed by the supplier of food and beverages subject to certain conditions.
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53 KarnatakaOlety Landmark Apartment Owner’s AssociationKAR/ADRG/12/202110-03-2021
Sinking Fund / Corpus Fund collected by RWA is taxable under GST.
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54 Tamil NaduNew Tirupur Area Development Corporation Ltd05/ARA/202126-02-2021
Cheque bouncing charges attract GST
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55 Tamil NaduTamilnadu Skill Development Corporation02/ARA/202125-02-2021
TSDC is not exempted from taking GST registration
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56 KarnatakaKSF-9 Corporate Services Pvt LtdKAR/ADRG/02/202129-01-2021
Value of supply of goods or services or both shall be the transaction value, which is the price actually paid or payable for the said supply of goods or services or both where the supplier and the recipient of the supply are not related
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57 Tamil NaduAravind Drillers39/ARA/202018-12-2020
Drilling of Borewells for supply of water for agricultural operations will not fall under the Support service to agriculture
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58 MaharashtraM/s Prettl Automotive India Pvt. LtdGST/ARA-20/2019-20/B-5915-12-2020
financial assistance received by the applicant, from their foreign holding company, in relation to training the persons is a consideration for supply and the activity is covered under the meaning of supply of services
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59 Tamil NaduBharathiar UniversityTN/37/AAR/202019-11-2020
services provided by the University to its constituent colleges (viz) self-financing and management colleges relating to admission to, or conduct of examination by such institution by way of affiliation fee, registration fee, etc., are not exempted from GST.
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60 GujaratM/s Jay Chemical Industries LtdGUJ/GAAR/R/101/202014-10-2020
ITC to be reversed on goods which have been destroyed in fire.
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61 KarnatakaB R SridharKAR/ADRG/55/202007-11-2020
sale of flats after the issuance of Completion Certificate are treated as neither supply of goods nor supply of service
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62 KarnatakaM/s Page Industries LimitedKAR/ADRG/54/202015-12-2020
ITC of GST paid on the promotional products / materials and marketing items used in promoting their brand and marketing their products is not allowed.
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63 KarnatakaM/s AmbaraKAR/ADRG/51/202008-10-2020
ITC to be restricted on exempt health care services
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64 KarnatakaFraunhofer-Gessellschaft e.V, Germany -Liasion OfficeKAR/ADRG/50/202008-10-2020
The activities of a liaison office in India to their holding company outside India, amount to supply of services.
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65 GujaratKarma BuildconGUJ/GAAR/R/33/202003-07-2020
What will be the value of supply for the transaction of sale of residential/ commercial property with undivided rights of land?
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66 GujaratSayaji Industries LtdGUJ/GAAR/R/29/202002-07-2020
whether Maize bran is exempted under the category cattle feed
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67 GujaratOswal Industries ltdGUJ/GAAR/R/25/202002-07-2020
whether the services provided by Nimba Nature Cure Village are exempt under human health and social care services
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68 TelanganaDaicel Chiral Technologies (India) Private LimitedTSAAR_01_202024-06-2020
Eligibility of ITC for GST charged on Lease Premium Charges , Annual Lease Rentals and Maintenance Charges
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69 TelanganaVishwanath Projects LimitedTSAAR_03_202029-06-2020
Food supplied to Hospitals i.e. Government Hospital, Private Hospitals and Autonomous Bodies on outsourcing basis attracts GST
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70 TelanganaVishwanath Projects LimitedTSAAR_02_202029-06-2020
Supply, Erection, Testing & Commissioning services provided to Odisha Power Transmission Corporation Limited do not enjoy the benefit of Concessional Rate of 12% as the works are used for commercial purpose
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71 RajasthanHazari Bagh Builders Pvt. Ltd.RAJ_AAR_05_202030-06-2020
Leasing services provided by Indian Railways for Land Development attracts 18% GST
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72 BiharUttar Bihar Gramin BankBihar_AAR_04_2019-2030-06-2020
Eligibility of ITC for GST paid by Bank on premium to Deposit Insurance and Credit Guarantee Corporation
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73 West BengallZ-KartexWB_AAR_04_2020-2129-06-2020
Supply of service by local branch of a foreign entity is not import of service. Reverse charge is not applicable on such supply.
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74 West BengalSwayamWB_AAR_03_2020-2129-06-2020
Facilitating rehabilitation of survivors of violence on women does NOT amount to supply
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75 West BengalMansi Oils and Grains Pvt LtdWB_AAR_02_2020-2129-06-2020
NCLT appointed liquidator must pay GST on the sale of assets of a defunct company
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76 West BengalThe Leprosy Mission Trust lndiaWB_AAR_01_2020-2129-06-2020
GST is exempted on delivery of approved vocational courses
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77 GoaSpringfields (India) DistilleriesGoa_AAR_01_2020-2129-06-2020
Alcohol based hand sanitizers are classifiable under HSN 3808. GST applicable is 18%
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78 GoaHigh Tech Refrigeration & Air Conditioning IndustriesGoa_AAR_05_2019-2029-06-2020
Fixing of Air conditioner & VRV system in Goa for a client (Recipient) registered outside Goa amounts to inter-state supply
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79 Madhya PradeshAtriwal Amusement ParkMP_AAR_12_202009-06-2020
ITC is available on 'Water Slides' purchased for amusement park as they fall within the meaning of the term 'apparatus, equipment and machinery'
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80 Madhya PradeshAgarwal Coal Corporation Pvt. LtdMP_AAR_11_202008-06-2020
Coal handling and distribution charges will be taxable @ 18% and not 5%
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81 Madhya PradeshJabalpur Hotels Pvt LtdMP_AAR_10_202008-06-2020
ITC on purchase of lift that will be installed in a hotel
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82 Madhya PradeshVE Commercial Vehicles LtdMP/AAR/09/202002-06-2020
18% of GST applicable to the fabrication of the body on chassis provided by the customer
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83 Andhra PradeshConsulting Engineers Group LimitedAP_AAR_17_2020_13.05.2020_CEGL13-05-2020
Whether the ‘Project Management Consultancy’ servi
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84 Andhra PradeshHalliburton Offshore Services Inc.AP_AAR_16_2020_13.05.2020_HOSI13-05-2020
Whether reimbursement received towards LIH equipme
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85 Andhra PradeshHalliburton Offshore Services Inc.AP_AAR_15_2020_13.05.2020_HOSI13-05-2020
Whether the supply of mud engineering services alo
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86 SelectLeprosy Mission Trust IndiaAP_AAR_14_2020_05.05.2020_LMTI05-05-2020
GST exemption on vocational training courses recog
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87 Andhra PradeshUshabala Chits Private LimitedAP_AAR_13_2020_05.05.2020_UCPL05-05-2020
GST on the interest/penalty collected for delay in
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88 Andhra PradeshLakshmi Tulasi Quality FuelsAP_AAR_12_2020_05.05.2020_LTQF05-05-2020
GST on monthly rentals received on lease of reside
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89 Andhra PradeshPulluri Mining & Logistics Private LimitedAP_AAR_11_2020_05.05.2020_PMLPL05-05-2020
HSD Oil issued free of cost by the service recipie
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90 Andhra PradeshZigma Global Environ Solutions Private LimitedAP_AAR_10_2020_05.05.2020_ZGESPL05-05-2020
Exemption under Sl.No.3 of Notification 12/2017 da
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91 Andhra PradeshAPSRTCAP_AAR_9_2020_05.05.2020_APSRTC05-05-2020
GST on Non Air Conditioned Buses on contract for t
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92 Tamil NaduINVENTAA LED Lights Private LimitedTN_AAR_21_2020_24.04.2020_ILLPL24-04-2020
GST Tariff code and Rate on patent-applied LED ste
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93 Tamil NaduRajesh Rama VarmaTN_AAR_20_2020_24.04.2020_RRV24-04-2020
Type of Service (Export or domestic)
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94 Tamil NaduNizam Tobacco FactoryTN_AAR_19_2020_20.04.2020_AMARRC20-04-2020
Classification and rate of Compensation Cess on Ch
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95 Tamil NaduJohnsons Lift Private LimitedTN_AAR_18_2020_20.04.2020_JLPL20-04-2020
Concessional rate of GST for Residential complex
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96 Tamil NaduGlobal Textile Alliance India Pvt LtdTN_AAR_17_2020_20.04.2020_GTAIPL20-04-2020
Classification and rate of GST applicable on vario
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97 Tamil NaduKavi Cut TobaccoTN_AAR_16_2020_20.04.2020_KCT20-04-2020
Classification and rate of Compensation Cess on Ch
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98 Tamil NaduHeavy Vehicles FactoryTN_AAR_15_2020_20.04.2020_HVF20-04-2020
Whether Tank and all Tank parts supplied by the ap
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99 Tamil NaduTamil Nadu Generation and Distribution Corporation LimitedTN_AAR_14_2020_20.04.2020_TNGDCL20-04-2020
Applicability of GST on the transactions between T
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100 KarnatakaID Fresh Food (India) Pvt. LtdKAR/ADRG/38/202022-05-2020
Parota (frozen) is classified under the HSN 2106 and falls under 18% GST rate
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101 KarnatakaNCS Pearson INCKAR/ADRG/37/202022-05-2020
Applicability of the provisions of OIDAR services as per GST Act on the online test services provided by the applicant.
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102 KarnatakaMahalakshmi Mahila SanghaKAR/ADRG/36/202021-05-2020
The supply of services made by the applicant in the form of food and drinks to educational institutions is classified under HSN 9992. It is exmpted from tax vide S.No 66 (b)(ii) of Notification No 12/2017 central tax (rate) dt 28-06-2017. Hence the amount received for such service is not liable for tax deduction at source
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103 KarnatakaDolphine Die Cast (P) LtdKAR/ADRG/35/202020-05-2020
When the goods supplied are not moved out of the country, then it is not treated as export.
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104 KarnatakaHombale Constructions and Estates Private LimitedKAR/ADRG/34/202020-05-2020
Applicability of concessional rate of tax as per Notification No 24/2017 Central Tax (rate) dated 21-09-2017.
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105 KarnatakaLSquare Eco Products Pvt LtdKAR/ADRG/33/202020-05-2020
Honeycomb paper board is classified under the HSN 48089000 as other instead of 48081000
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106 KarnatakaSai MotorsKAR/ADRG/32/202020-05-2020
The retrofitted vehicle cannot be classified under HSN 87131090 as it was neither specifically designed or constructed nor altered to change its basic structure. Hence it merits classification under the heading 87112019 and attracts GST @28%
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107 Himachal PradeshPrasar Broadcasting Corporation of IndiaHP-AAR-1/202019-05-2020
The applicable rate of tax on renting of cabs as per Notification No 20/2017 central tax (rate) dated 22-08-2017 is 5% with limited ITC and 12% with full ITC.
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108 GujaratA. B. EnterpriseGUJ/GAAR/R/18/202019-05-2020
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 provided by way of any activity in relation to any function entrusted to a Panchayat under Article 243G of the Constitution of India or in relation to any function entrusted to a Municipality under Article 243W of the Constitution of India.
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109 GujaratShree Mohit Rameshpal GuptaGUJ/GAAR/R/17/202019-05-2020
The goods manufactured by the applicant i.e., model fuel conversion electronic parts used for converting vehicle from petrol to gas (CNG/LPG) and vice-versa are classified under HSN 87089900 and are to be taxed at 18% GST as per S.No 170 of schedule IV of Notification no 1/2017 central tax (rate) dt 28-06-2017.
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110 GujaratShree Hari Engineers & ContractorsGUJ/GAAR/R/16/202019-05-2020
M/s Railtel corporation of India Ltd is not a Government entity. Hence the contract of the applicant with the said firm doesn’t fall under the Notification 24/2017 Central Tax (rate) Serial No 3(vi) and thus attracts tax at 18%
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111 GujaratNavbharat LPG Bottling CompanyGUJ/GAAR/R/15/202019-05-2020
The applicant would be liable to pay 18% GST on the LPG sold to their Commercial Customers. They would be liable to pay 18% GST on the LPG sold to their Domestic Customers for the period upto 24.01.2018 and 5% GST w.e.f 25.01.2018 onwards
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112 GujaratAmba Township pvt.ltd., BasementGUJ/GAAR/R/14/202019-05-2020
Applicability of concessional rate of tax as per Notification No :11/2017-Central Tax(Rate) dated 28.06.2017 (as amended by Not. No.01/2018- Central Tax (Rate) dated 25.01.2018)
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113 GujaratShreeji ShippingGUJ/GAAR/R/13/202019-05-2020
The service of transportation of goods in barrages from mother vessel to daughter vessel from Magdalla Port, Surat to its General Lighterage Area of Magdalla Port is neither covered under ‘national waterways’, nor covered under ‘other waterway on any inland water’. The same does not qualify for exemption contained at Sr. No. 18 of the Notification No. 12/2017-Central Tax (Rate), dated 28.06.2017.
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114 GujaratSiddhi Marine Services LLPGUJ/GAAR/R/12/202019-05-2020
The service of transportation of goods in barrages from mother vessel to daughter vessel from Magdalla Port, Surat to its General Lighterage Area of Magdalla Port is neither covered under ‘national waterways’, nor covered under ‘other waterway on any inland water’. The same does not qualify for exemption contained at Sr. No. 18 of the Notification No. 12/2017-Central Tax (Rate), dated 28.06.2017.
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115 GujaratShree Dipesh Anilkumar NaikGUJ/GAAR/R/11/202019-05-2020
As per clause 5(b) of the Schedule-II of the CGST Act, 2017, construction of a complex, building, civil structure or a part thereof, including a complex or building intended for sale to a buyer is a “Supply of service”. The activity of the sale of developed plots would be covered under the clause ‘construction of a complex intended for sale to a buyer’
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116 GujaratShree Sawai Manoharlal RathiGUJ/GAAR/R/10/202019-05-2020
The value of exempted interest income earned by way of extending deposits in PPF & Bank Saving accounts and loans and advances given to family/friends are tobe included along with the value of the taxable supply i.e. “Renting of immovable property” for the purpose of calculating the threshold llimit for obtaining registration under GST law
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117 GujaratRaj Quarry WorksGUJ/GAAR/R/09/202019-05-2020
Liability to pay tax under RCM vide Notification No. 13/2017-C.T. (Rate), dated 28-6-2017 (as amended from time to time) of the CGST Act, 2017.
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118 GujaratNagri Eye Research Foundation.GUJ/GAAR/R/08/202019-05-2020
Medical store run by Charitable Trust should obtain GST registration if the aggregate turnover exceeds the limit specified in the Act
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119 GujaratNEC Technologies India Pvt. Ltd.GUJ/GAAR/R/07/202019-05-2020
Eligibility for tax exemption provided under Notification No.12/2017-Central Tax (Rate) dated 28th June, 2017 as amended by the Notification No.02/2018–Central Tax (Rate) dated 25th January, 2018
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120 RajasthanARG Electricals Pvt. Ltd.RAJ/AAR/2020-21/0414-05-2020
M/s AVVNL is involved in supply of electricity to the consumers and are collecting consideration in lieu of the said supply. Electricity is classified under the category of goods as per GST Act. Hence the work undertaken by the applicant in this case is meant predominantly for use for commerce, industry or any other business or profession. Hence the work is not eligible to be taxed at lower rate of 12%.
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121 RajasthanKSC Buildcon Private LimitedRAJ/AAR/2020-21/0314-05-2020
The work undertaken by the applicant cannot be classified as works contract as no immovable property is resulted in the supply.
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122 RajasthanSarda Bio Polymers Pvt. Ltd.RAJ/AAR/2020-21/0206-05-2020
Psyllium Husk Powder, a preparation made from Psyllium plant or its parts is classifiable under HSN 12119032. The product falls under 5% slab rate as per S.No 73 of Schedule -I in Notification No 1/2017 central tax (rate) dt 28-06-2017.
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123 RajasthanSunil Kumar Gehlot (Sunil Kumar & Co.)RAJ/AAR/2020-21/0106-05-2020
Mehendi/Henna powder is classified under HSN 3305 and attracts GST @18%. Notification No 6/2018 central tax (rate) dated 25-01-2018 adds “Mehendi paste in cones” as S No. 78A to Schedule I (5%GST) of Notification No 01/2017 Central tax (rate) dated 28-06-2017.
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124 KarnatakaBiocon Limited (DTA)KAR/ADRG/31/202004-05-2020
The bulk drug “Micafungin Sodium” supplied by the applicant cannot be directly administered as injection and hence the said bulk drug is not eligible for concessional rate of tax under item no 114 of list 1 appended to schedule 1 (S.No 180 ) to the Notification No Ruling No & date 1/2017 central tax (rate) dt 28-06-2017.
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125 KarnatakaAnil Kumar AgrawalKAR/ADRG/30/202004-05-2020
Salary received by the applicant as a Director of Private Ltd Company is taxable in case if he is a nominated director ( non Executive Director ).
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126 UttarakhandUttarakhand Forest Development CorporationUK-AAR-02/2020-2129-05-2020
Services received from the unregistered transporters by the Uttarakhand Forest Development Corporation falls under the definition of GTA services in terms of Notification No 11/2017 central tax (rate) dated 28-06-2017 and the same are covered under RCM in terms of Notification No 13/2017 central tax (rate) dated 28-06-2017
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127 UttarakhandUttarakhand Forest Development CorporationUK-AAR-01/2020-2129-05-2020
The applicable rate of GST on Royalty payable to Government of Uttarakhand under RCM in respect of Reta, Bazri and Boulder extracted as per permission of Government authorities is 18% w.e.f 01-01-2019 as per S.No 17(viii) of Notification No 27/2018 central tax (rate) dt 31-12-2018.
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128 KarnatakaSri Malai Mahadeshwara Swamy Kshethra Development AuthorityKAR/ADRG/29/202028-04-2020
Applicability of GST on various activities by Temple Development Authority
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129 KarnatakaEmphatic Trading CentreKAR/ADRG/28/202023-04-2020
If the taxpayer opts for the provision under the Notification No 2/2019 central tax (rate) dt 07-03-2019, the rate of tax applicable to entire value is 6% GST and he cannot pay tax at 1% on supply of goods and 6% tax on the supply of services.
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130 KarnatakaSri Bhagyalakshmi Trading CorporationKAR/ADRG/27/202023-04-2020
The puffed gram, commonly called as “Fried gram” and as “putani” is covered under HSN 0713 and is exempt from tax
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131 KarnatakaIdeal Industrial Synergy Solutions Private LimitedKAR/ADRG/26/202023-04-2020
The supply of books to the religious schools are supply of printed books which is covered under HSN 4901 and is exempt from tax as they are covered under S.N0 119 of Notifivcation No 2/2017 central tax (rate) dt 28-06-2017.
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132 KarnatakaSolize India Technologies Private LimitedKAR/ADRG/25/202023-04-2020
The software supplied by the applicant cannot be used without the aid of the computer and has to be loaded on a computer and then after activation, would become usable and hence the goods supplied is “computer software” and more specifically covered under “Application software”. Hence the supply is covered under “supply of goods” and the goods supplied are covered under the HSN 8523
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133 KarnatakaDKMS BMST Foundation IndiaKAR/ADRG/24/202023-04-2020
The services of HLA typing received by DKMS BMST Foundation India from the overseas laboratory is covered under the definition of health care services by a clinical establishment and thereby is exempted from IGST leviable thereon and accordingly not taxable in the hands of he applicant under RCM
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134 KarnatakaSri Basaveshwara CorporationKAR/ADRG/23/202023-04-2020
Poha bran is considered similar to Rice bran and is classified under HSN 2302 and falls under 5% slab rate as per S.No 103B of Schedule I to the Notification No 1/2017 central tax (rate) dt 28-06-2017 amended vide
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135 KarnatakaChamundeshwari Electricity Supply Corporation LimitedKAR/ADRG/22/202023-04-2020
The issue of the tax exemption on activities carried out by the applicant with reference to administration and pre and post connection charges towards supply of electricity is pending before Hon’ble Supreme court of India vide SLP Diary No.s 24733 /2019 dt 09-08-2019.
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136 KarnatakaSan Engineering & Locomotive Ccompany LimitedKAR/ADRG/21/202023-04-2020
commissioning / Installation services provided by the applicant are independent of supply of power packs (with freight and insurance) service given that installation and commissioning takes place after 4-5 months of supply of power packs. Hence it cannot be considered as composite supply.
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