ADVANCED RULINGS


# STATE DATE OF AR PERIOD AR NO. NAME OF APPLICANT ISSUE HELD RATE HSN/SAC CODE REMARKS APPEAL ORDER
1 West Bengal 11 May, 2018 2018 1234 EMC Limited Erection of Towers including supply, instalation, commissioning & Testing Services 18 Info N.A. Info N.A. Info N/A
2 West Bengal 09 Apr, 2018 2018 12346 Akansha Hair & Skin Care Herbal Unit Pvt Ltd

Pimple Pack, Anti-creck cream

Goods Info N.A. 3004 Rate of tax info N.A. Info N/A
3 Uttarakhand 14 Mar, 2018 2018 12347 Indogerman Brakes Pvt. Ltd. Disc Brakes Pads & Brke Shoes used in Automobile Goods 28 8708 Info N.A. Info N/A
4 West Bengal 28 May, 2018 2018 8 of 2018 IAC Electricals Pvt Ltd
Services of transportation, in-transit insurance and loading/unloading, being ancillary 
to the principal supply of goods, shall be treated to taxation under Section 8 (a) of the
GST Act, and the consideration receivable on that account be taxed accordingly.
Taxable Info N.A. Info N.A. The AAR has not provided SAC Code in AR Info N/A
5 West Bengal 21 Mar, 2018 2018 2 OF 2018 Joint Plant Committee

Plant Management Committee whether Liable to be registered under GST Act?

Not Liable to be registered if otherwise not liable to pay tax under Reverse Charge Info N.A. Info N.A. NIL Info N/A
6 West Bengal 21 Mar, 2018 2018 5 of 2018 Global Reach Education Services Pvt Ltd

Overseas Education Advisory Services provided by the applicant for promotion of courses of Foreign Universities whther liable to tax?

Taxable Services 18 Not available AAR should have provided SAC Code in Order Info N/A
7 West Bengal 21 Mar, 2018 2018 4 of 2018 Switching Avo Electro Power Ltd

Power Solution including UPS, Survo Stabilizer, Batteries etc, UPS along with Battery. Whether supply is composite suply within meaning under section 2(3) of GST Act? The same is supplied under a Single Contract.

Mixed Supply within meaning of Section 2(74) Info N.A. Not available HSN Code and Rate should have been disclosed in AR Info N/A
8 West Bengal 03 May, 2018 2018 6 of 2018 Sreepati Ranjan Gope &Sons;

Classification and rate of tax on Labour Charges and on Works Contract bases

Works Contract Liable to Tax 18 9954 No remarks Info N/A
9 West Bengal 17 Jan, 2018 2018 3 of 2018 SIKA India Pvt. Ltd.

Proper HSN Code for "Sika Block Jointing Mortar" is 3824 50 90. According to Applicant it is 3214 90 10

Covered in HSN 3214 90 90 Info N.A. 3214 90 90 When rate of tax was sought, it should have been provided clearly Info N/A
10 West Bengal 30 May, 2018 2018 6 of 2018-19 Photo Products Company Pvt Ltd

Activity of Printing of material from Media Supplied by Customers. Whether covered by HSN 4911 of SAC 9989

Service 12 9989 Clear AR Info N/A
11 Maharashtra 19 Mar, 2018 2018 11 OF 2018 CMS INFO SYSTEMS LIMITED

Whether sale of Scrap Vehicle will attract GST, Also whether set-off will be available on purchase of vehicle for use as Cash Carry VAN Which is sold as post use Scrap Vehicle?

Liable to tax and set-off available 28 Info N.A. No remarks
12 Maharashtra 03 Mar, 2018 2018 3 OF 2018 FERMI SOLAR FARMS Pvt. Ltd.

Renewable Power Plant Projects, Generation and Distribution of Elecetrcity Generated. Complete installation, erection, testing and commissioning of Solar Power Project 5% or 18%

Service 18 Info N.A. AAR for Karnataka held it 5% Info N/A
13 Maharashtra 09 Mar, 2018 2018 5 OF 2018 SIMPLE RAJENDRA SHUKLA

Services releted to providing coaching for entrance examination will come in ambit of GST?

Services 18 Info N.A. No remarks Info N/A
14 Maharashtra 21 Mar, 2018 2018 14 of 2018 Reliance Infrastructure Ltd.

Whwther Reinstatement Charges paid to Municipal Authorities will be liable to GST? Whether Acess Charges paid to Municipal Corporation will be Liable to GST?

Yes, Service Info N.A. Info N.A. Service Code and Tax rate not provided Info N/A
15 Maharashtra 02 Apr, 2018 2018 23 of 2018 National Plastic Industries Limited

PVC Floor mat classification and applicable rate of tax on the same

Goods 18 3918 No remarks
16 Maharashtra 21 Feb, 2018 2018 2 OF 2018 Nueclear Healthcare Limited

Whether the product 'Fludeoxyglucose' or 'FDG' classifiable under HSN 3006 30 00? Whether the chemicalsused as Pharmaceuticals that are inorganicor and of organic nature shall merit classification only under Chapetr 28 &  29 and or under 30. Another question is 

No Info N.A. Info N.A. Classification for FDG refused. 2nd Q. is not replied Info N/A
17 Maharashtra 05 Apr, 2018 2018 25 of 2018 KANSAI NEROLAC PAINTS Ltd.

Whether Krishi Kalan Cess can be admissible input tax credit?

No Info N.A. Info N.A. No remarks
18 Maharashtra 23 Mar, 2018 2018 15 OF 2018 ACRYMOLD

Trophy whether specific HSN 8306 29 20 or which HSN

No Info N.A. Info N.A. Not a clear AR Info N/A
19 Maharashtra 23 Mar, 2018 2018 16 of 2018 Aditya Birla Retail Limited

Whether sales of goods can be said to be "Not under a Brand Name" when it is declared on package as manufactured by Applicant or When it is declared on package as "Marketed by the applicant" can be considered as "Not being Brand Name"?

No for both Info N.A. Info N.A. No remarks
20 West Bengal 30 May, 2018 2018 7 of 2018 GKB Lens Pvt. Ltd.

Interstate Consignment Transfer whether to be valued at cost price or 90% of MRP. Whether receipent if eleigible for full tax credit?

Yes Info N.A. Info N.A. Favouring Applicant Info N/A
21 Maharashtra 08 May, 2018 2018 080518 OF MAH Maharashtra State Power Generation Company

Whether GST is applicable for Liquidated Damages? (1) in case of Operation & Maintainace Activities (2) Construction of new power plants or renovation of old.

If GST is applicable on Liquidated Damages, whether covered in SAC 9997 and Rate of Tax is 18%?

Applicable Info N.A. Info N.A. Order based on Notification 11/2017. Not clear Info N/A
22 Maharashtra 05 Mar, 2018 2018 04 of 2018 JSW Energy Limited

(1) Supply of Coal or any other inputs on a job work bases JSL to JEL (2) Supply of Power by JEL to JSL (3) Job Work Charges payable by JEL to JSL.

(1) Not Entertained (2) GST Leviable (3) Not replied Info N.A. Info N.A. Not a Good Order Info N/A
23 Maharashtra 05 Mar, 2018 2018 04 of 2018 JSW Energy Limited

(1) Supply of Coal or any other inputs on a job work bases JSL to JEL (2) Supply of Power by JEL to JSL (3) Job Work Charges payable by JEL to JSL.

(1) Not Entertained (2) GST Leviable (3) Not replied Info N.A. Info N.A. Not a Good Order Info N/A
24 Maharashtra 17 Feb, 2018 2018 01 of 2018 Giriraj Renewables Pvt. Ltd.

EPC Contract for Solar Power Plant whether is Composite Supply? if yes, Whether principal Supply in such case can be said to be "Solar Power Generating System" (SPGS) Whether benefit of Concessional Rate of 5% of "SPGS" Whether benefits will be available to sub-contractors also?

(1) No, Works Contract (2) No (3) Not replied Info N.A. Info N.A. No remarks Info N/A
25 Maharashtra 09 Mar, 2018 2018 06 of 2018 Ceat Limited

E-Rikshow tyre - Rate of Tax

Taxable 28 4011 Clear case Info N/A
26 Maharashtra 20 Mar, 2018 2018 12 of 2018 Cargil India Pvt. Ltd.

(1) Whether "Natural Easter Dilectric Fulid (Envirotemp FR3) whether falls under serial No. 90 of Sch. 1 of Notification No. 1/2017 dated 28/06/17 & Taxable @5%? (2) Whwther Envirotemp FR3 falls under Sr. No. 27 of Sch-II of Notification No.1/2017 dated 29/06/17 (This was VAT related issue.

Negative Info N.A. Info N.A. Not a Good Order Info N/A
27 Maharashtra 20 Mar, 2018 2018 13 of 2018 Hafel India Pvt. Ltd.

 Whether Caeserstone can be classified under HSN 2506 or 6810?

Covered under HSN 6810 Info N.A. 6810 Should have given rate of tax Info N/A
28 Maharashtra 21 Apr, 2018 2018 27 of 2018 Ahmednagar Goat Rearing & processing Co-op Federation Ltd.

Whether the whole animal carcass in it's natural shape in frozen state in different weight and size packed in LDPE bags being supplied to Army as product put in "Unit Container"? and rate of tax

Yes Info N.A. Info N.A. Two Diff. Rates Info N/A
29 Gujarat 17 Jan, 2018 2018 4 of 2017-18 Aqua Machineries Pvt. Ltd.
There is no specific description of Chapter Heading 8413 for the Power Driven Pumps used for dispensing an exact nature of water such as clear, raw, storm, waste or sewerage, and hence whether the description “Power driven pumps primarily designed for handling water, namely centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps” is applicable to the applicant;
(ii) Whether the applicant is eligible for GST rate of 12% on supply of goods in question.
‘Pumps for sewage or waste’ would not be covered by Sl. No. 192 of Schedule II of Notification No. 1/2017-Central Tax (Rate), dated 28.06.2017 Info N.A. Info N.A. Should have Given HSN for the product Info N/A
30 Gujarat 05 Feb, 2018 2018 2 of 2018 Shree Vishwakarma Engineering Works

Clasification of ‘electrically operated drum with bell and zalar’ and is mainly used in temple during morning and evening prayer in the form of Aarti.

Taxable Info N.A. 9208 Rate of Tax not given Info N/A