GST
GOODS AND SERVICES TAX
ADVANCE RULING AUTHORITY
Advance Ruling Mechanism in GST
Check List for Advance Ruling Mechanism
Annexure
CASE LIST
Date of Advance Ruling
Trade Name
Subject Matter
18/02/2019 M/s Tewari Warehousing Co Pvt Ltd

Whether ITC is admissible on construction of a warehouse with prefabricated building blocks

28/01/2019 Storm Communications Private Limited

Whether GST paid on intra-state supply in a state where the applicant is not registered is admissible as ITC

28/01/2019 EX-SERVICEMEN RESETTLEMENT SOCIETY

Whether security or scavenging service to Govt is eligible for exemption under Sl No. 3 or 3A of Notification No. 1136-FT dated 28-06-17

28/01/2019 NIS Management Ltd

Whether sweeping service to the Govt is eligible for exemption under Sl No. 3 or 3A of Notification No. 1136-FT dated 28-6-17

28/01/2019 Vedika Exports Tea Pvt Ltd

What should be the classification of tea bag manufacturing service

28/01/2019 Avantika Industries

Whether springs of iron nad steel for railways is classifiable under HSN 8607

28/01/2019 Dinman Polypacks Pvt. Ltd.

Whether PP Leno bags are to be classified as plastic bags

08/01/2019 ITD Cementation India Ltd

What should be the rate of GST on works contract for constructing a civil structure for a Govt entity

08/01/2019 WEBFIL Ltd

Whether Notification No. 1344-FT dated 13-09-18 is applicable

08/01/2019 U.S Polytech

Classification and rate of GST on PP non-woven bags

08/01/2019 GGL HOTEL AND RESORT COMPANY LIMITED

Whether ITC is admissible on lease rental paid for the pre-operative period for the land on which a hotel is being constructed

21/12/2018 Pew Engineering Pvt Ltd

Whether retrofitment of twin pipe air brake system is composite supply and what is the rate of tax thereon

21/12/2018 Swapna Printing

Whether printing of the Bible is liable to GST when the order has been received from a foreign entity

21/12/2018 RITES Limited

Whether construction of a railway siding by an entity other than railways is taxable under Sl No. 3(v) of Rate Notification on service

26/11/2018 The Association of Inner Wheel Clubs in India

Whether the association is supplying any goods or service

26/11/2018 Skipper Ltd

Whether tax is payable on transportation service in contacts for erection of transmission towers

02/11/2018 Indian Institute of Management, Calcutta

Whether the benefit of entry no. 66(a) of the Exemption Notification for service is available to the applicant

02/11/2018 Premier Vigilance & Security Pvt Ltd.

Whether toll charges are deductible under rule 33

28/09/2018 RLJ Woven Sacks Pvt. Ltd

Classification of PP Leno Bags

28/09/2018 Manali Enterprise

How should the service of printing question papers for educational institutions be classified

18/09/2018 Indian Oil Corporation Ltd

Whether input credit is admissible for GST paid on freight for transporting Petro products to export warehouse

18/09/2018 SMVD Polypack Pvt. Ltd

Classification of PP Leno Bags

01/08/2018 Garuda Power Pvt Ltd

Whether a supplier to SEZ units and developers is liable to pay tax

20/07/2018 Vesuvius India Ltd Whether the activity proposed to be undertaken under Contract Management System (CMS) will result in Supply of goods & services within the meaning of the term under CGST/WBGST Act, 2017
20/07/2018 East Hooghly Polyplast Pvt Ltd "HDPE Woven Tarpaulin” will be classified under HSN 6306 of the GST Tariff
06/07/2018 Mega Flex Plastics Ltd

What should be the classification of PP Leno woven bags.

05/07/2018 M D Mohta

What should be the classification of Rakhi.

30/05/2018 GKB Lens Pvt Ltd.

Whether value of supplies to branches in other states is to be determined under Second Proviso to Rule 28.

30/05/2018 Photo Products Company Pvt Ltd

Whether activity of printing by a photo lab is supply of goods or service and its classification

28/05/2018 IAC Electricals Pvt. Ltd.

Whether tax is payable on transportation and allied services relating to supply of goods.

11/05/2018 EMC Ltd.

Whether and at what rate tax is payable on freight on supply of materials in a composite supply of works contract.

03/05/2018 Sreepati Ranjan Gope & Sons

What will be the classification and rate of tax for railway track maintenance work

21/03/2018 Global Reach Education Services Pvt Ltd

Provides foreign universities services relating to enrolment students from India and wants to know whether it is intermediary

21/03/2018 Switching Avo Electro Power Ltd.

Whether UPS with battery is a composite supply

09/04/2018 Sika India Pvt Ltd.

Whether block joining mortar is classifiable under heading 3214 of the Customs Tariff Act 1975

17/01/2018 Joint Plant Committee

Whether it is required to be registered under the GST Acts

17/01/2018 Akansha Hair & Skin Care Herbal Unit Pvt Ltd

Whether its skincare preparations are medicaments