GST
GOODS AND SERVICES TAX
ADVANCE RULING APPELLATE AUTHORITY
Advance Ruling Appellate Mechanism in GST
Check List for Advance Ruling Appellate Mechanism
Annexure
CASE LIST
Date of Advance Ruling
Trade Name
Subject Matter
18/04/2024 ANMOL INDUSTRIES LIMITED Whether the upfront premium payable by the applicant towards the services of leasing of the land for industrial purposes by Shyama Prasad Mookerjee Port, Kolkata is exempted under entry 41 of Notification No. 12/2017 Central Tax (Rate) dated 28.06.2017.
02/04/2024 PRINSEP ASSOCIATION OF APARTMENT OWNERS (1) Whether applicant is liable to pay tax on amounts which it collects from its members for setting up a corpus fund for future contingencies/ major CAPEX. (2) Whether the applicant is liable to pay tax on collection of common area electricity charges paid by the members and the same is recovered on the actual electricity charges?
29/02/2024 CHANCHAL SAHA Whether the applicant being a Fair Price Shop is liable to charge GST from the State Government against the supply made by them and whether the supply of S.K.Oil along with charges like dealer's commission, dealera's transport charges, stationary charges, H & E losses etc. would be treated as a composite supply wherein the principal supply would be the supply of S.K.Oil.
29/02/2024 INDRANIL CHATTERJEE Whether the product 'Jac Olivol Body Oil' intended to be manufactured and sold by the applicant shall fall under HSN 3004 or under HSN 3304 of the GST Tariff.
24/01/2024 Assistant Commissioner, Shibpur Division, CGST & CX Whether input tax credit against inward supply of input/input service used for construction of warehouse can be claimed and utilized to pay tax on the outward supply of services provided by way of renting of said warehouse.
24/01/2024 SONA SHIP MANAGEMENT PVT LTD Whether the services in relation to loading and unloading of imported unprocessed TOOR and WHOLE PULSES and BALCK MATPE qualifies for exemption under serial number 54(e) of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017.
31/07/2023 Karnani FNB Specialities LLP Whether the applicant is obliged to reverse input tax credit under Section 17(2) of the CGST Act read with Rule 42 of the CGST Rules, 2017 in view of the sale of alcoholic liquor for human consumption effected by it at its premises under the facts & circumstances of the present case.
20/04/2023 EDEN REAL ESTATES PRIVATE LIMITED

Whether the services provided by the applicant for right to use of car parking would be treated as a composite supply when the services is supplied along with sale of under constructed apartments and whether such supply shall be treated as Non-GST supply if the same is supplied after issuance of completion certificate of the apartments.
22/09/2022 Raj Mohan Seshamani

What would be SAC Code & GST Rate for the outward supply made by the applicant, in case of mangroves being cultivated and nurtured at coastal communities?
31/05/2022 M/s Shiv Flour Mill

Whether the supply of service provided by the applicant to Food & Supplies Department, Govt. of West Bengal by way of milling of food grains into flour for distribution of such flour under Public Distribution System is eligible for exemption under entry No. 3A of Notification No. 12/2017-CentralTax (Rate) dated 28.06.2017 and what shall be rate of GST on such milling, if it does not fall under entry No. 3A.
31/05/2022 M/s Maa Laxmi Enterprise

Whether the supply of service provided by the applicant to Food & Supplies Department, Govt. of West Bengal by way of milling of food grains into flour for distribution of such flour under Public Distribution System is eligible for exemption under entry No. 3A of Notification No. 12/2017-CentralTax (Rate) dated 28.06.2017 and what shall be rate of GST on such milling, if it does not fall under entry No. 3A.
10/11/2020 M/S IZ Kartex

Whether repair and maintenance of machinery by a foreign company is import of service
19/03/2020 M/S Sadguru Seva Paridhan Pvt. Ltd

Classification of fusible interlining cloth
09/01/2020 M/S Switz Foods Private Limited

Whether baked food having more than 20 per cent by weight meat is classifiable under HSN 1601
23/12/2019 M/S East Hooghly Agro Plantation Pvt. Ltd.

Whether HDPE woven tarpaulin is classifiable as textile under GST Tariff Act
23/12/2019 M/S T P Roy Chowdhury & Company Pvt. Ltd.

Whether the service of loading and unloading of yellow peas at the port is exempted supply.
17/12/2019 M/S Macro Media Digital Imaging Pvt. Ltd.

Whether printing of advertising material is a supply of service.
16/12/2019 M/s Siemens Limited

Whether mobilization advance for works contract is supply on the date on which it stands credited on the supplier's account.
21/11/2019 Ashis Ghosh

Classification of the work for land filling and site preparation.
25/09/2019 The Assistant Commissioner of State Tax, Park Street Charge

Whether the services offered to the buyer of a flat in a housing complex is composite supply
23/07/2019 Eskag Pharma Private Limited

Classification of food supplements.
11/07/2019 Shiva Writing Company Pvt. Ltd.

Classification and rate of tax on pen parts.
08/07/2019 Bengal Rowing Club

Rates of tax on various services provided by the club.
25/06/2019 M/s Sarj Educational Centre

Whether service to the students for lodging along with food is a composite supply within the meaning of section 2(30) of the GST Act

15/05/2019 What should be the classification of tea bag manufacturing service.
15/05/2019 What should be the rate of GST on works contract for constructing a civil structure for a Govt entity.
13/05/2019 Classification and rate of GST on PP non-woven bags.
03/05/2019 Whether ITC is admissible on lease rental paid for the pre-operative period for the land on which a hotel is being constructed
20/03/2019 Whether the association is supplying any goods or service
08/03/2019 Whether input tax credit is admissible for GST paid on freight for transporting Petroleum products to export warehouse
01/03/2019 Whether the benefit of entry no. 66(a) of the Exemption Notification for service is available to the Indian Institute of Management, Calcutta
31/01/2019 Classification of PP Leno Bags under GST Tariff
03/12/2018 Classification of Laminated Taurpalins of HDPE Woven Fabrics
27/09/2018 Whether value of supplies to branches in other states is to be determined under Second Proviso to Rule 28
01/08/2018 Whether its skin care preparations are medicamaents Appeal Order
26/07/2018 Whether block joining mortar is classifiable under heading 3214 of the Customs Tariff Act 1975
25/07/2018 Whether UPS with battery is a composite supply
24/07/2018 Provides foreign universities services relating to enrollment of students from India and wants to know whether it is intermediary