Advance Ruling GST

Name Description Date Download
Heavy Vehicles Factory 1. Whether Tank and all Tank parts supplied by the applicant is considered under HSN code “8710000-Tank and other armoured fighting vehicles, motorized, whether or not fitted with weapons and parts of such vehicles”? 2. Whether parts manufactured specifically by applicant for TANK shall be considered under 87100000? 3. Whether parts and accessories supplied by their vendor specifically manufactured for tank parts and the same is not supplied to any other company will come under the HSN 87100000? 4. Whether tank parts of the following shall be considered under 87100000 or not:- O Ring, U Drill, Accumulator Assembly, Adaptor Assembly, Angle piece, Armature Assembly, Armour Steel Plate, Assembly Fixture, Assembly Bracket, Axial Bearing, Axle, Ball Bearing, Band Assembly, Base Assembly, Battery, Bearing Bush, Bellows, Bevel Gear, Booster Assembly, Boss Assembly, Bracket Assembly, Bush, bushing, Casing Assembly, Clamp Assembly, Clip Assembly, Collar Assembly, Connector Assembly, Cover Plate, Diode, Dowel Pin, Electrical Wire used in Tank, End Mill, Fanuc Fuse, Fixture for Assembly, Flange, Gasket Assembly, Gasket Rubber, All type of Gauge, Gear Box, Gusset Plate, Hinge Assembly, Hose Assembly, All type of Hydraulic items used in tank, Insert carbide, Jig Drill, Knob Assembly, Latch Assembly, Leather washer, Lock Assembly, Mandrel Assembly, Milling Fixture, Needle Bearing, Nozzle Assembly, Oil Seal, Panel Assembly, Pipe Assembly, Planet Pinion, Plate Assembly, Plug Gauge, Retainer Steel, Rib Assembly, Shaft Assembly, Shim, Sleeve Assembly, Spacer, Spindle Steel, All types of spring, Stiffener, Stop Steel, Stopper Steel, Strap Assembly, Strip Assembly, Sub-Assemblies, Support Assembly, Thyristor, Torsion Bar, Tube Assembly, Turret, Twist Drill, Valve Assembly, Washer( Rubber made or Steel made), Wedge, Worm Wheel, Worm Gear, Worm Shaft, Yoke Assembly. 5. If the vendor is supplying parts under an HSN code other than 87100000, is it necessary that it has to be supplied under the same HSN code on what the vendor is charging? 20/04/2020 pdf
Tamil Nadu Generation and Distribution Corporation Limited 1.GST applicability on the transactions between TANGEDCO Ltd. & TANTRANSCO Ltd 2.Applicability of GST on Deposit Contribution Works 3.Whether TANGEDCO ltd can be considered a “Government Entity” 4.Applicability of GST on Transmission Charges for Natural Gas 20/04/2020 pdf
A.M. Abdul Rahman Rowther and Co _Nizam Tobacco Factory 1.Classification of Goods 2. Applicability of Notification 01/2017 Comp.Cess(Rate) 20/04/2020 pdf
Johnsons Lift Private Limited Whether Sl.No. 3(v)(b) of Notfn. 11/2017-CT (Rate) is available when such building consists of more than one residential unit and falls under the definition of "residential complex"when a.such building consist of more than one residential unit 20/04/2020 pdf
Kavi Cut Tobacco_ARUMUGAM 1.Classification of Goods 2. Applicability of Notification 01/2017 Comp.Cess(Rate) 20/04/2020 pdf
Global Textile Alliance India Pvt Ltd 1. What is the correct classification and rate of GST applicable on supply of the following Goods: Knitted Fabrics; Woven Fabrics; Woven Fabric bonded with Non Oven Fabric; Covers for pillow, latex block, mattresses; Foot Runner; Pillow Sheet; Chenille Yarn; Poly Propylene Extrusion Yarn; Poly Propylene Texturized Yarn; Polyester Texturized Yarn. 20/04/2020 pdf
Rajesh Rama Varma a. Type of Service (Export or domestic) b. Tax Liability Determination. c.Admissibility of refund on taxes paid 04/04/2020 pdf
VenbakkamCommandurJanardhanan_Propreitor _ Law Weekly Journal 1. Whether the assessee/dealer which publishes law journals in print and sells the same content that is in books in an electronic form in DVD’s/CD’s with a software to search and read it in computers and hand held devices come under the category of ‘E-book’, so that it can avail the benefit of notification dated 26.07.2018 in respect of E-book? 2. Whether the liability on the sale of DVD/pen drive which contains printed version of law citations can be adjusted against the available ITC? 3. Whether the liability on sale of e-book of printed version of law citation can be adjusted against the available ITC? 4. Whether the balance of ITC after adjustment accrued on the purchase of paper and other material can be reversed while filing GSTR 9? 27/02/2020 pdf
S.607 Namakkal Agricultural Producers Co-operative Marketing Society Ltd Namakkal 1. Whether there is any purchase/sale involved in the process of auction of agricultural produce (cotton) conducted by the Namakkal Agricultural Producers Co-operative Marketing Society? 2. Whether our Society is liable to pay tax under Reverse Charge Mechanism in the capacity of being an auctioneer? 3. Whether service tax payable on receipt of Commission, Godown rent, Interest, in respect of service provided to agricultural produce? 4. Whether or not the merchants (Registered person) who directly purchase cotton from the agriculturist through auction conducted by the society is liable to pay tax on the basis of Reverse Charge Mechanism 27/02/2020 pdf
S.318 Rasipuram Agricultural Producers Co-operative Marketing Society Ltd., 1. Whether there is any purchase/sale involved in the process of auction of agricultural produce (cotton) conducted by the Rasipuram Agricultural Producers Co-operative Marketing Society? 2. Whether our Society is liable to pay tax under Reverse Charge Mechanism in the capacity of being an auctioneer? 3. Whether service tax payable on receipt of Commission, Godown rent, Interest, in respect of service provided to agricultural produce? 4. Whether or not the merchants (Registered person) who directly purchase cotton from the agriculturist through auction conducted by the society is liable to pay tax on the basis of Reverse Charge Mechanism? 27/02/2020 pdf
The Tiruchengode Agricultural Producers Co-operative Marketing Society Ltd., Tiruchengode 1.Whether there is any purchase/sale involved in the process of auction of agricultural produce (cotton) conducted by the Tiruchengode Agricultural Producers Co-operative Marketing Society? 2. Whether our Society is liable to pay tax under Reverse Charge Mechanism in the capacity of being an auctioneer? 3. Whether service tax payable on receipt of Commission, Godown rent, Interest, in respect of service provided to agricultural produce? 4. Whether or not the merchants (Registered person) who directly purchase cotton from the agriculturist through auction conducted by the society is liable to pay tax on the basis of Reverse Charge Mechanism? 27/02/2020 pdf
Latest Developers Advisory Limited Whether the activities of construction carried out by the Applicant for its customer under the Construction Agreement, being composite supply of works contract, are appropriately classifiable under Heading 9997, and chargeable to CGST @ 9% under S.No. 35 of Notification No. 11/2017-CT(Rate), dated 28.06.2017?” 25/02/2020 pdf
Britannia Industries Limited Whether UHT Sterilized Flavoured Milk is classifiable under Chapter 4 (Tariff Heading 0402 which covers ‘Milk… containing added sugar or other sweetening matter…’ or alternatively, Tariff Heading 0404 which covers ‘Other’, i.e. ‘products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included’) 25/02/2020 pdf
Electroplating And Metal Finishers 1. Rate of Tax on GST for Platting. 2. SAC Number for Platting. 31/01/2020 pdf
The Indian Hume Pipe Company Limited 1. Whether Notification No,12/2017- CT(R) as amended by Notification No. 02/2018- C.T.(R) dated 25.01.2018 S.No.3A is applicable to operation and maintenance part of Contract/s entered prior to implementation of GST? 2. Whether Notification No.12/2017-CT(R) as amended by Notification No. 02/2018-CT(R) dated 25.01.2018 S.No.3A is applicable to operation and maintenance part of contract/s entered post implementation of GST? 31/01/2020 pdf
Automative Components Technology India Private Limited 1. Whether GST will be applicable on the transfer of title in moulds from applicant to Indian buyer? 2. If yes, whether the Indian buyer would be eligible to take credit of the GST paid to the applicant for said purchase? 31/01/2020 pdf
Smt KamalavadaniUdayakumar Whether input tax credit can be claimed on works contract services when the output service is not for the purpose of sale but leasing out? 31/01/2020 pdf
Shapoorji_Pallonji and Company_Private Limited 1.Whether the Transitional Provisions under Section 142(11)(c), (Chapter XX) of TNGST Act, 2017/CGST Act, 2017 is correctly applicable for the remaining installments of “Mobilization Advance’, which transitioned into the GST regime and to be adjusted/deducted by the applicant post the implementation of GST (i.e. Post July 1, 2017). 2.Whether, the applicant would be liable to pay GST, under the provisions of the TNGST Act, 2017/CGST Act, 2017 and allied laws, on the installments of the ‘Mobilization Advance’, which has transitioned into the GST regime and adjusted /deducted by the applicant post the implementation of GST (i.e. post July 1, 2017). 3.Whether, the applicant would be eligible to avail Input tax Credit (ITC) on Service Tax paid which was transferred from Pre-GST period through TRAN-1 Return filed in terms of the section 142(11)(c), under Transitional Provisions (Chapter XX) of both TNGST Act, 2017/CGST Act, 2017. 31/01/2020 pdf
Padmavathi_Hospitality and Facilities Management Service 1. Whether services provided by Padmavathi Hospitality & Facilities Management Services (PHFMS) to DME are classifiable as a function entrusted to a Panchayat or a Municipality under the constitution? If not then can we conclude that no exemption is available to PHFMS? 2. Whether services provided by PHFMS to DME is exempted under Sl.No.3 of Notification 12/2017 Central Tax dated 28.06.2017 read along with amendment dated 25.01.2018? 3. Whether Services provided by PHFMS to DME including institutions of Government Hospitals and colleges are liable for GST or not? If yes, what is the rate of GST applicable to these services 4. Whether services rendered by PHFMS to DME can be classified as pure services or Composite Supplies? 31/01/2020 pdf
Ponraj _Proprietor _PPP Associates Whether the category of product “Non-woven PP Rice Bags / Sacs” falls under the classification of HSN 63053300 and its applicable of rate of tax is at 5%? 31/01/2020 pdf