AARUttarakhand


	Home Team Tax Info Latest NOTIFICATIONS GIST UPTO 30.11.2021 NOTIFICATIONS GIST UPTO 31.10.2021 NOTIFICATIONS GIST UPTO 30.09.2021 NOTIFICATIONS GIST UPTO 31.08.2021 NOTIFICATIONS GIST UPTO 31.07.2021 NOTIFICATIONS GIST UPTO 30.06.2021 NOTIFICATIONS GIST UPTO 31.05.2021 NOTIFICATIONS GIST UPTO 30.04.2021 NOTIFICATIONS GIST UPTO 31.03.2021 NOTIFICATIONS GIST UPTO 28.02.2021 NOTIFICATIONS GIST UPTO 31.01.2021 GST HSN CODES & RATES 30.06.2017 GST RATE FOR SERVICES GST SCHEDULE WISE RATE 28.06.2017 GST STATE CODES NEW LINK FOR FIND GST RATES & HSN CODES PPT ANNUAL RETURN GSTR-9 ANNUAL RETURN GSTR-9A AUDIT REPORT GSTR-9C GSTR-9 CASE STUDY E-WAY BILL PROCEDURE 07012018 E-WAY BILL LAW 06012018 ACCOUNTS AND RECORDS INVOICE DRAFT TAX INVOICE SELF GENERATED REGISTRATION, AMENDMENT & CANCELLATION Publish Lawgics Judgements Rulings AAR AAAR NAA FAQs GST Acts Direct Tax Income Tax Act Wealth Tax Act Income Declaration Scheme 2016 Indirect Tax Service Tax(Finance Act, 1994) Central Sales Tax Act, 1956 The Central Excise Act, 1944 Customs Act, 1962 Entry Tax Act Corporate Laws Companies Act, 2013 Companies Act, 1956 LLP ACT SEBI Act, 1992 Company Secretaries Act, 1980 VAT Laws Delhi Value Added Tax Act, 2004 MVAT Act, 2002 West Bengal VAT Act, 2003 Tamilnadu VAT ACT, 2006 Karnataka Value Added Tax Act, 2003 Gujarat Value Added Tax Act, 2003 UP VAT Act, 2008 Rajasthan Value Added Tax Act, 2003 Punjab Value Added Tax Act Haryana Value Added Tax Act Telangana VAT Act 2005 Andhra Pradesh VAT Act, 2005 Bihar Value Added Tax Act, 2005 Other Statutes ESI Act, 1948 PF Act, 1952 Profession Tax Act The Indian Partnership Act, 1932 Societies Registration Act, 1860 Competition Act, 2002 Reserve Bank of India Act, 1934 MRTP Act, 1969 Equalisation Levy Act, 2016 Right To Information Act, 2005 FEMA, 1999 Maharashtra RERA RERA, 2016 Insolvency & Bankruptcy Code, 2016 Benami Property Act 1988 GST Laws IGST Act , 2017 CGST Tax Act, 2017 UTGST Act, 2017 GST (Compensation to States) Act Rules Direct Tax Rules Income Tax Rules Wealth Tax Rules 1957 Income Declaration Scheme Rules 2016 Indirect Tax Rules GST Valuation Rules , 2016 Service Tax Rules CST (Delhi) Rules, 2005 CST (Maharashtra) Rules Customs Valuation Rules Cenvat Credit Rules, 2017 Entry Tax Rules Corporate Laws Rules Companies Rules, 2014 LLP Rules, 2009 LLP Winding up Rules, 2012 Cos Unpaid Dividend Rules, 1978 VAT Laws Rules Delhi VAT Rules, 2005 Maharashtra VAT Rules, 2005 West Bengal VAT Rules, 2005 Tamilnadu VAT Rules, 2007 Karnataka VAT Rules, 2005 Gujarat VAT Rules, 2006 Uttar Pradesh VAT Rules, 2008 Rajasthan VAT Rules, 2006 Punjab VAT Rules Haryana VAT Rules, 2003 Telangana VAT Rules 2005 Andhra Pradesh VAT Rules, 2005 Bihar Value Added Tax Rules, 2005 Other Statutes Profession Tax Rules NBFC Deposits Directions, 1998 NBFC & Misc NBC (Advt) Rules, 1977 NBFC Auditor Report Directions, 2008 Delhi Labour Welfare Fund Rules, 1997 Cost records and audit Rules, 2014 Baggage Rules, 2016 Equalisation Levy Rules, 2016 NCLT And NCLAT Rules Insolvency & Bankruptcy Rules Benami Property Rules, 2016 GST Rules CGST Rules, 2017 IGST Rules 2017 Knowledge Bank Calculators GST Calculator Tax Calculator TDS Calculator Calculate Net Profit Calculate Net Worth Effective Capital HRA NSC EMI Auto Loan Calculator Home Loan Calculator Get No. Of Instalment RERA Calculator Developers Calculator Home Buyer Delay Interest Home Buyer Refund Bulletins RBI SEBI Notification Circular Income Tax Service Tax Central Sales Tax Excise Matters Customs Company Law Labour Laws FEMA The LLP Act 2008 Accounting Standard (INDAS) Others GST VAT Delhi VAT Maharastra VAT Gujarat VAT Telangana VAT Tamil Nadu VAT IGST UTGST Compensation Cess IBC Regulation Utilities Rates of TDS TDS Rates for N.R.I us 195 Rates of Income Tax Depreciation Rates Companies Act Depreciation Rates Income Tax Act ROC Filing Fees (Cos Act, 2013) ROC Fee Structure (Cos Act, 2013) Cost Inflation Index IFSC Codes MICR Codes Rates of NSC Interest Gold and Silver Rates Rates of Stamp Duty LLP Fees National Industries Classification HSN Rate List Deduction u/s 80TTA Vs 80TTB Links Quick Links Important Links GST/VAT Links Ease Of Doing Business Forms Income Tax Forms ROC Forms (Cos Act, 2013) ROC Forms (Cos Act, 1956) Income Declaration Forms Wealth Tax Forms Service Tax Forms Companies Unpaid Dividend Forms NBFCs Forms LLP Winding up FEMA Forms LLP Forms CGST Forms GST Forms Accounts and Records Advance Ruling Appeals and Revision Assessment and Audit Composition Demands and Recovery Input Tax Credit Inspection, Search and Seizure Offences and Penalties Payment of Tax Refund Registration Returns Transitional Provisions Value of Supply Query Careers Admin Login Email Login Time Sheet Contact Us

Uttarakhand Advance Rulings

S.No.	Order No, Date & Name of the Applicant	Question(s) on which Advance Ruling is sought
31.	UK-AAR-02/2020-21 dt. 29.05.2020: Uttarakhand Forest Development Corporation	What will be 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 and sales are made under GST rate i.e. 5%?
30.	UK-AAR-01/2020-21 dt. 29.05.2020: Uttarakhand Forest Development Corporation.	1. Whether a person, unregistered with GST, providing road transport service by his own truck, to the applicant, will be treated as GTA for RCM under GST? 2. Will issuance of E-Way Bill, form 2.1 and 3.3 by or to road transporter who is unregistered with GST, providing road transport service by his own truck, be treated as consignment note for RCM-GST purpose? It is to be made clear here that the road transporter does not issue any consignment note of goods carried by him except signing form 2.1 & 3.3 as stated above. 3. Whether a person, unregistered with GST, providing road transport service by hiring trucks from third party, to the applicant, will be treated as GTA for RCM under GST? 4. Will issuance of E-Way Bill, form 2.1 and 3.3 by or to road transporter who is unregistered with GST, providing road transport service by hiring trucks from third party, be treated as consignment note for RCM-GST purpose? It is to be made clear here that the road transporter does not issue any consignment note of goods carried by him except signing form 2.1 & 3.3 as stated above.
29.	UK-AAR-11/2019-20 dt. 12.03.2020: Ruby Mills Ltd.	Whether fusible interlining fabrics of Cotton fall for classification HSN Code 5903 or under chapter 52
28.	UK/10/2019-20 dt 09.01.2020: M/s Rajeev Bansal and Sudershan Mittal	Whether business transfer agreement as a going concern which consists of transferring under construction building project is covered under S. No. 12 of the Notification No. 12/2017 Central Tax (Rate) and its thus exempt from the applicability of GST?
27.	UK/09/2019-20 dt 08.01.2020: M/s Bharat Heavy Electrical Limited	Statement of relevant facts having a bearing on the question(s) raised?
26.	UK/08/2019-20 dt 06.01.2020: M/s Ajay Kumar Dabral	1. What is the classification of the service provided by Garhwal Mandal Vikas Nigam to M/s Ajay Kumar Dabral in accordance with notification No. 11/2017 Central Tax (Rate)? 2. What is the Rate of GST on given service for which royalty is being paid?
25.	TUK/07/2019-20 dt 06.01.2020: M/s Kuldeep Singh Batola	What is the rate of duty on Licensing Services for the right to use minerals including its exploration and evaluation? For which royalty is being paid in terms of notification No. 11/2017 Central Tax (Rate)
24.	No. 6/2019-20 dt. 11.12.2019: V.K Enterprises	1. What is the classification of goods (Rubber pad) if supplied in semi finished condition to any person other than railways? 2. What will be the applicable rate of GST on Rubber pad in semi-finished condition supplied by the applicant? 3. The applicant is manufacturer of Rubber pad which are solely supplied to railways at GST rate of 5%. We intend to supply the same goods in semi finished condition to some other person other than railway. We want to know whether the classification under GST Tarriff item 86080010 will charge to GST Tariff item No. 400811 attracting duty @ 18% or there will no change in classification and rate of duty?
23.	No. 3/2019-20 dt. 11.12.2019: G.B Pant University of Agriculture and Technology	1. Identification of HSN code of service provided in relation to “on field testing for bio efficacy, Phyto-toxicity and other tests on plants for evaluation of insecticide” 2. Determination of applicable tax rate payble as per respective HSN and exemption if any?
22.	No.20 dt. 26.03.2019: Innovative Textile Ltd	Whether business transfer agreement as a going concerned on slump sale basis is exempted from the levy of GST in terms of sl. no. 2 of the notification no.12/2017 central tax(Rate) dated 28-06-2017?
21.	Ruling No.19 dt. 07.02.2019: Opto Electronic Factory	Classification and Rate of Applicable GST on various equipment manufactured for being used exclusively in various Tanks.
20.	Ruling No.18 dt. 07.02.2019: Elefo Biotech Pvt. Ltd	Recommendation on the HSN code and applicable tax rate to be used under GST for the AMI (said product) (i) 3002-HS Code of Antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological process. (ii) 0511-Animal products not elsewhere specified or included; dead animals of chapter 1 or 3, unfit for human consumption, other than semen including frozen semen. (iii) 3101-All goods i.e. animal or vegetable fertilisers put up in unit containers and bearing a brand name.
19.	Ruling No.17 dt. 30.01.2019: Tanakpur Jalvidhyut Pariyojna Banbasa Champawat	As per the Advance Ruling Tanakpur power station, NHPC has been exempted from GST as per notification no. 12/2017,central tax(Rate) dated 28-06-17 (as amended time to time) but will this entails other agencies and contractor/ sub-contractors not to charge GST in their invoices. If the activity of constructing Indo-Nepal border rode is exempted as per advance ruling will this permit all the contractor and sub-contractors involved in this project be exempted or otherwise?
18.	Ruling No.16 dt. 30.01.2019: Goodwear fashion Pvt Ltd	Whether interlinig fabrics is Classified under HSN code 5903 or should be Classified as further bland of yarn (In chapter 52-55)?
17.	Ruling No.15 dt. 24.01.2019: Premier Solar Systems Pvt Ltd	1. "Whether the supply of Solar rooftop power plant along with design Erection, Commissioning and Installation is a 'Composite supply' and the applicability of GST rate"? 2. "Whether the supply of solar irrigation water pumping system along with design erection, commissioning and installation is a 'composite supply' and the applicability of GST rate"?
16.	Ruling No.14 dt. 07.01.2019: Mahalaxmi Poly Pack Pvt Ltd	1. Identification of correct classification of poly Propylene Leno Bags amongs heading no. 63053300 and 39232990? 2. Identification of rate of Duty applicable as per respective HSN of Poly Propylene Leno Bags?
15.	Ruling No.-13 dt. 18.12.2018: Sam Overseas	GST Rate of Tax on- (i) Rejected wheat Seed (ii) Rejected Paddy Seed
14.	Ruling No-12 dt. 03.12.2018: Sharda Timber	whether the commodity of Eucalyptus/Poplar wood waste in logs having length of 30 cm to 200 cm in girth of approx 10 cm to 60 cm is covered under Hsn 4401 and chargeable under Uttarakhand State GST @ 2.5% and Under CGST @ 2.5%?
13.	10/2018 dt. 22-10-2018: NHPC Limited	1. Whether they are required to pay GST under reverse charge in terms of Notification No. 13/2017 dated 28-06-2017 while making payment to PWD, Uttarakhand for construction of road; 2. What is the time of supply when advance payment is released to PWD, Uttarakhand. 3. Whether the amount deposited with Central Fund i.e Uttranchal CAMPA and reimbursed by MEA considering as part cost of the road is liable for GST.
12.	09/2018 dt. 22-10-2018: Kundan Misthan Bhandar	1. whether supply of pure food items such as sweetmeats, namkeens, cold drink and other edible items from a sweetshop which also runs a restaurant is a transaction of supply of goods or a supply of service; 2. what is the nature and rate of tax applicable to the following items supplied from ground floor of a sweetshop in which restaurant is also located on the first floor and whether the applicant is entitled to claim benefit of input tax credit with respect to the same; 3. sweetmeats, namkeens, dhokla etc commonly known as snacks, cold drinks, ice creams and other edible items; 4. Ready to eat (partially or fully pre-cooked/packed) items supplied from live counters such as jalebi , chola bhatura and other edible items; 5. Takeaway order of sweetmeats or namkeens by a person sitting in the restaurant of a sweetshop when such products are not consumed within the premises of the applicant but are takeaway.
11.	Order No.8 dt. 11.09.2018: Purewal Stone Crusher	1. What is the nature of Road Usage Charges and Government Fee paid by the Applicant? 2. Whether Road Usage Charges and Government Fee paid by the Applicant to multiple Government Department’s fall within the category of Exempted Government Services as mentioned under S.No's. 4,5,6,9,23 and 47 of the Exemption Notification and accordingly no GST is required to be paid on such charges under S.No. 5 of RCM Notification? 3. Whether GST is required to be paid on penalty paid by Applicant on unaccounted stock of RBM on the orders of the DM to Government Departmentunder S.No.5 of RCM Notification? 4. Whether Vehicles (Pokland, JCB, Dumper, and Tipper) purchased and used by the Applicant in its day to day business activities for movement of goods from one place to another would fall within the defination of Motor Vehicle under the provisions of GST law? 5. If the answer to the above question is in the affirmative, whether GST paid by the Applicant at the time of purchase or repairs including spares, w.r.t Vehicles (Pokland, JCB, Dumper and Tipper) used by it movement of goods in its place of business is available as input tax credit?
10.	07/2018, dt. 28.08.2018: Eapro global limited	Component of solar power generation system and nature of supply thereof, whether mixed or composite and rate of tax there on?
9.	06/2018, dt. 28.08.2018: Vindhya Telelinks Ltd	Whether applicant is eligible for ITC of goods and services used for erection of infrastructure to which fibre cables are connected for leasing to Telecommunication operators?
8.	05/2018-19, dt. 20.07.2018: Ginni Filaments Limited	Classification of goods namely Wet Baby Wipes, Wet Face Wipes, Bed and Bath towels, Shampoo Towels.
7.	03/2018-19 dt. 29.05.2018: IT Development Agency (ITDA), Govt. of Uttrakhand	Whether the services or material procured by ITDA from Govt./Govt. Authority is exempt from GST.
6.	03 /2017-18 dt.19.03.2018: M/s Kanj Products Private Lirnited	Applicability of Notification dated 5.LO.2O17 issued by DIPP, Ministry of Commerce and Industry read with CBEC Circular No. 1060/9/2O17-Cx. Dated 27th November 2017.
5.	03/2018-19 dt. 04/05/2018: M/s Bahl Paper Mills Ltd	1. Whether under Reverse Charge Mechanism, IGST should be paid by the importer on ocean freight in case of CIF basis contract, when service provider and service recipient both are outside the territory of India. 2. If point no. answer is yes, then what will be the supporting document for importer under RCM to take the credit of IGST paid on ocean freight under CIF basis contract 3. Whether credit will be available in GST of office fixtures & furniture, A.C. plant & sanitary fittings on' newly constructed building on its own account for furtherance of business and accounting entry is capitalized in books of account
4.	02/2018-19 dt. 20/03/2018: M/s National Construction	1. Whether Credit of Uttarakhand VAT Paid on construction material such as cement, sand, steel etc. held in closing as on 30.06.2017 is allowed to be carried forward as transitional credit as Uttarakhand GST under GST regime? 2. If yes, then whether it is allowed when the assessee had opted for composition scheme under Uttarakhand VAT laws.
3.	01/2018-19 dt. 20/03/2018: M/s Divisional Forest Officer	Whether GST is leviable on the "Marg Sudharan Shulk" and "Abhivahan Shulk" charged by Forest Division Dehradun from the non-government, private and commercial vehicles engaged in mining work in lieu of use of forest road
2.	02/2017-18 dt. 14/03/2018: M/s Indo German Brakes Private Limited	1. Classification of the product; and 2. Rate of applicable-GST on "Disc Brake pads &'Brakes Shoes" being used in automobiles
1.	01/2017-18 dt. 14/03/2018: M/s Kanam Industries	1. What is the interpretation of the term "three wheeled powered cycle Rickshaw” as provided under S1. No. 190 of the Schedule I to Tariff Notification. 2. Is there any difference between an electric rickshaw operated by chargeable batteries (E-Rickshaw) and three wheeled powered cycle rickshaw provided under Tariff Notification. 3. Whether inner tube of butyl rubber used in e-rickshaw would fall within the meaning of term'-"three wheeled powered cycle rickshaw" and classification thereof.

289437 Times Visited