| S.No. |
Order No, Date & Name of the Applicant |
Question(s) on which Advance Ruling is sought |
| 57. |
AAR No.28/AP/GST/2019 dt. 15.07.2019: Tirumala Milk Products Private Limited |
What is the rate of GST applicable on outward supply of “Flavoured Milk”? |
| 56. |
AAR No.11/AP/GST/2019 dt. 26.03.2019: M.L.Agro Products Private Limited |
1. What is the rate of GST applicable on tobacco leaves procured at tobacco auction platforms or directly from farmers, which are cured and dried by farmers themselves?
2. What will be the applicable rate of tax if the applicant purchases tobacco leaves form other dealers who have purchased them from farmers, for the purpose of trading?
3. What will be the applicable rate of tax if the applicant segregates the tobacco into grades depending upon their size (width), colour/shade, length, texture of the leaf etc., and sells such graded tobacco leaf?
4. What will be the applicable rate of tax if the tobacco leaves are butted and sold to other dealers?
5. What is the applicable rate of tax if the applicant gets the tobacco leaves re-dried without getting them threshed?
6. What will be the applicable rate of tax if the applicant gets the tobacco leaves threshed and re-dried?
7. What will be the applicable rate of tax if the applicant gets the tobacco threshed and re-dried on job work basis at others’ premises and then sells such threshed and re-dried tobacco leaves to others? |
| 55. |
AAR No.12/AP/GST/2019 dt. 26.03.2019: M.L. Tobacco Developers Private Limited |
1. What is the rate of GST applicable on tobacco leaves procured at tobacco auction platforms or directly from farmers, which are cured and dried by farmers themselves?
2. What will be the applicable rate of tax if the applicant purchases tobacco leaves form other dealers who have purchased them from farmers, for the purpose of trading?
3. What will be the applicable rate of tax if the applicant segregates the tobacco into grades depending upon their size (width), colour/shade, length, texture of the leaf etc., and sells such graded tobacco leaf?
4. What will be the applicable rate of tax if the tobacco leaves are butted and sold to other dealers?
5. What is the applicable rate of tax if the applicant gets the tobacco leaves re-dried without getting them threshed?
6. What will be the applicable rate of tax if the applicant gets the tobacco leaves threshed and re-dried?
7. What will be the applicable rate of tax if the applicant gets the tobacco threshed and re-dried on job work basis at others’ premises and then sells such threshed and re-dried tobacco leaves to others? |
| 54. |
AAR No.23/AP/GST/2019 dt. 08.07.2019: Chitra Transport |
1. Does he bound to pay GST on the actual amount of commission retained by him for arranging transport facility to their customers or he has to pay GST on the entire amount received from his customers without deducting the commission; &
2. What is the rate of tax payable? |
| 53. |
AAR No.29/AP/GST/2019 dt. 16.07.2019: PKR Projects and Engineers |
1. The applicant sought to know whether such a royalty paid/dead rent on account of mining rights was liable to tax in the hands of applicant under the reverse charge mechanism or not.
2.lf so, what is the rate of GST- payable on the royalty/ dead rent. |
| 52. |
AAR No.22/AP/GST/2019 dt. 08.07.2019: Southern Power Distribution |
1. The applicant sought to know whether such a royalty paid/dead rent on account of mining rights was liable to tax in the hands of applicant under the reverse charge mechanism or not.
2.lf so, what is the rate of GST- payable on the royalty/ dead rent. |
| 51. |
AAR NO.29/AP/GST/2018 dt. 19.12.2018: Vijai Electricals Limited |
1. Whether the supply of services such as connection, re-connection, supervision of the works, erection of poles, sub-stations, transmission lines etc., and supply of meters etc., to the consumers for the purpose and during the course of supply of electricity to them are naturally bundled and thus form part of the composite supply of principal activity of supply of electrical energy?
2. Whether the supply of services such as connection, re-connection, supervision of the works, erection of poles, sub-stations, transmission lines etc., and supply of meters etc., to the consumers for the purpose and during the course of supply of electricity to them can be treated as part of principal supply of transmission or distribution of electricity which is exempted?
3. Whether the above supplies made to the consumers through contractors and third parties for the purpose of transmission or distribution of electricity or sale of electrical energy are also exempted?
4. If the answer to the above questions is ‘NO’, whether the works executed under Deendayal Upadhyay Gram Jyoti Yojna for Rural Electrification (‘DDUGJY’), Integrated Power Development Scheme (‘IPDS’) and Restructured Accelerated Power Development and Reforms Program supplies made through contractors are liable to 12% GST since they are executed under grants provided by central government and no commercial activity is involved with regards these works?
5. If the answer to the above questions at (A), (B) and (C) is ‘NO’, whether the execution of the Agricultural Demand Side Management Scheme (AGL) works are liable to 12% GST since they are executed for the purpose of non-commercial?
6. Whether the supply of services and goods made by the applicant through contractors by way of construction, erection, commissioning, or installation of infrastructure for extending electricity distribution network up to the tube well of the farmer or agriculturist for agricultural purpose are exempted vide Notification No.14/2018- Central Tax (Rate) dated 26.07.2018? |
| 50. |
AAR NO.26/AP/GST/2018 dt. 12.07.2019: Venkata Rao Tirupathi |
The applicant seeks advance ruling on “Whether the tax rate of 12% [CGST-6% + SGST-6%] is applicable to the above contract, in pursuance of Notification No.20/2017Central Tax (Rate) Dated.22-08-2017 and No.24/2017-Central Tax (Rate) dated 21.09.2017?” |
| 49. |
AAR No.06/AP/GST/2019 dt. 14.02.2019: Metro Aluminium |
1. Aluminium ladders –Generally used for Domestic / House –hold purpose. Made of aluminium metal and corners are concealed with plastic caps. Applicant selling this product under HSN: 7615 @GST 12%. Applicant sought for the liability of tax to be collected.
2. Aluminium industrial ladders – Aluminium is majorly used with other metals (S.S & M.S) used for tools and additional support. Applicant selling this Product under HSN:7616 @GST 18%. Applicant sought for the liability of tax to be collected. |
| 48. |
AAR No.03/AP/GST/2019 dt. 30.01.2019: Sealwel Corporation Private Limited |
1. Whether in the terms and conditions of the following contracts that the applicant entered into, the contractees therein the 'supply of service' involved therein would amounts to a supply to Government, Government Agency or Government Entity in terms of the Notification No.20 dated:22-08-20l7, Notification No. 24 dated:21-09-2017, Notification No.31 dated:13-10-2017 and Notification No. 32 dated:13-10-2017.
2. What would be the norms to decide a contractee is Government / Government Agency / Entity.
3. Contracts Descriptions being done to Andhra Pradesh Power Distribution Corporations (DISCOMS) i) HVDS-High Voltage Distribution Systems ii) SCADA-Supervisory Control and Data Acquisition
4. When the contractee gets funds/grants from Central or State Government for given work, can it be called as work being done to a Government / Government agency/Entity? In this situation can the work be called as non-commercial?
5. Whether all these contractees shall basically be Government / Government Agencies/ Entities or is there any possibility in a particular work it can be said that a contractee is of this kind?
6. In respect of HVDS to Agriculture Sections, the State Government reimburses the money for agriculture service i.e. reimbursement to APSPDCL (Electricity consumption). In this situation, whether the supply by the applicant would amounts to a supply to Government /Government Agency/Entity?
7. Whether APSPDCL and APEPDCL falls under the definition of Government Authority/Government Entity as defined in Notification No 31/13.10.2017 central Tax (Rate) and other connected Notifications?
8. What is the applicable rate of tax on the works executed to APSPDCL and APEPDCL mentioned in above? |
| 47. |
AAR NO.30/AP/GST/2018 dt. 28.12.2018: Divisional Forest Officer |
1. The applicant requested a clarification about the applicability of GST for the following activities: Extraction of timber / bamboo from Natural Forest : The Forest Department entrusts this work, which is 100% labour oriented, to the lowest bidder of the registered contractors in the open tender system / nomination / piece work contract and the lowest bidder engages the local tribal labourers for cutting / extraction of timber & bamboo and the bills as per the FSR (Rates Fixed in the Forest Schedule of Rates) rates paid to the contractor, which in turn are paid as wages to the local tribal labourers.
The question is whether GST is applicable for the above works or not. If applicable what percentage and under what item / HSN Code of GST Act.
2. Transportation of Timber / bamboo from Natural Forest to the Government depots: This work which is partly labour oriented (for loading and unloading of timber & bamboo ) and partly transportation of timber & bamboo on road using lorry / truck, is entrusted to the lowest bidder of the registered contractors in the open tender system / nomination / piece work contract. The bills as per FSR rates will be paid to the contractor, which in turn will be paid to the local tribal labourers and the lorry owners by the contractor.
The question is whether GST is applicable for the above works or not. If applicable what percentage and under what item / HSN Code of GST Act.
3. Maintenance of Government depots like classification / grading of timber & bamboo and wages to mastris for supervision: This work which is 100% labour oriented is entrusted to the lowest bidder in the open tender system / nomination / piece work contract. The bills as per FSR rates will be paid to the contractor, which in turn will be paid to the local tribal labourers.
The question is whether GST is applicable for the above works or not. If applicable what percentage and under what item / HSN Code of GST Act.
|
| 46. |
AAR No.07/AP/GST/2019 dt. 14.02.2019: KSR & Company |
1. Whether the applicant is eligible for Input Tax Credit (ITC) in respect of the GST paid on goods and services used as inputs in execution of “Works Contracts” specifically in execution of Road work contracts to Government Engineering Department.
2. If not, on which type of goods and services the ITC is not eligible. |
| 45. |
AAR NO.05/AP/GST/2019 dt. 31.01.2019: Tech Mech Global Interface Pvt.Ltd |
The applicant seeks clarification on “place of supply” of the liaison services extended by him to the overseas manufacturers without any Indian subsidiary / India Liaison office. |
| 44. |
AAR No.04/AP/GST/2019 dt. 30.01.2019: GVS projects Private limited |
1. Whether APSPDCL is a Government authority/ Government Entity or not?
2. What is the applicable rate of GST on work agreement entered into with the APSPDCL which is mentioned in the Annexure II?
3. Broad Scope of work: “System improvement project for erection of 2 Nos.33/11KV Indoor Sub-Stations and their connected lines at Nellore Town on semi turnkey basis under IPDS.
4. Under which Notification the work would fall, for discharging the GST liability?
5. Whether the value of materials recovered from our RA bills issued on cost recovery basis by APSPDCL is liable to tax under RCM as per Notification No.13/2017 Central Tax Rate dated 28.06.2017 or not ? |
| 43. |
AAR No.20/AP/GST/2019 dt. 06.05.2019: Vikram Solar |
1. Whether following three separate contracts awarded to a contractor for establishment of a Solar Power Plant namely:
a) Contract for supply of Goods.
b) Contract for supply of Erection and Installation Services
c) Contract for supply of Operation and Maintenance Service for a period of 5 years after Commissioning;
would attract applicable GST at their respective rates viz. for supply of goods under the supply Contract at 5%, for erection and installation under Erection and Installation Contract at 18% and for operation and maintenance under O&M contract at 18%?
2. What will be the applicable GST rate on the above contracts? |
| 42. |
AAR No.21/AP/GST/2019 dt. 27.05.2019: McNally Bharat |
1. Whether the activities carried out by the applicant under all 3 contracts entered for establishment of Solar PV Power Project can be treated as Composite Supply? If yes, whether the said supply can be classified under Sl. No.234 of Schedule I of the Notification No.1/2017- Central Tax (Rate) dt.28.06.2017 and GST shall be paid at the rate of 5%
2. If not, whether GST can be paid on value relating to supply of solar modules alone at 5 % as per Sl. No.234 of Schedule I of the Notification No.1/2017- Central Tax (Rate) dated. 28.06.2017 |
| 41. |
AAR No.02/AP/GST/2019 dt. 30.01.2019: Shirdi Sai Electricals Limited |
1. As APSPDCL, being a registered dealer under GST alone is eligible for exemption, as per the description in the G.O. that “Services supplied by Electricity Distribution Utilities.
2. Whether the benefit of exemption is also applicable to the Applicant being the contractor executing works to APSPDCL.
3. GST now paying is on composite supply of material and service under Service code of 995423. Whether the G.O. extends the exemption both for supply of material as well as service or limited only to service.
4. Whether the applicant is entitled to claim ITC on inward supplies of material and services for use in the execution of works to APSPDCL, if the applicant is entitled for exemption from payment of GST on execution of works to APSPDCL, in view of the above notification.
5. If the ITC is Eligible, what is the process to get the refund of particular ITC. |
| 40. |
AAR NO.01/AP/GST/2019 dt. 11.01.2019: Rashtriya Ispat Nigam Ltd |
1. Whether "Liquidated Damages" and other penalties like milestone penalties levied on suppliers/ contractors in the nature of making good the damages for any delays in supply of service or goods in the following cases are exigible to GST or not?
a) Supply and maintenance contracts
b) Project construction contracts
2. If GST is applicable, the following may kindly be clarified
a)Whether the GST on Liquidated Damages, and other penalties is covered under Schedule II entry No. 5(2)(e) vide HSN code 9997 – Other services, for which the rate at 18% is relevant or any other entry is applicable?
b) Liquidated damages are determined and imposed upon the contractor after in-depth study. In such case, what would be the time of supply? Will it be the period in which delay has occurred or it is the time when decision is taken or at the time when accounting entry for recovery is passed?
c) When some part of the delay in supply has occurred before the implementation of the GST and some part of delay in supply has occurred after GST came into force, whether GST will be applicable to the Liquidated damages imposed for entire period of delay or it would be applicable only to the period falling after introduction of GST? |
| 39. |
AAR No.08/AP/GST/2019 dt. 22.02.2019: Indian Potash Limited |
1. Whether such ocean freight is leviable to GST as a supply of service or not?
2. Whether the said transaction does qualify as import of service or not?
3. Whether their transaction will qualify as inter-state supply or not?
4. Whether the applicant can be deemed as the recipient of the service or the person liable to pay tax or not?
5. Whether the applicant is liable to pay tax under reverse charge mechanism or not?
6. Levy of IGST on ocean freight as a service, while levying Customs duties by including fright charges also in the value of imported goods, amounts to double taxation or not?
7. Exclusion of value of subsidy and levy of IGST on ocean freight are leading to accumulation of credit or not? and is it not against the spirit of GST law which is intended for eliminating the cascading effect ? |
| 38. |
AAR No.25/AP/GST/2019 dt. 11.07.2019: Robo Silicon Pvt Ltd |
1. What is the classification for the services received by M/s Robo Silicon Private Limited from the state of Andhra Pradesh for which Royalty is being paid by Robo Silicon Private Limited? Whether the said service can be classified under the heading 9973 specifically under 997337 as Licensing services for the right to use minerals including its exploration and evaluation or any other service under Notification No. 11/2017- Central Tax (Rate) dated 28.06.2017?
2. What is the applicable rare of GST on the services received by M/s Robo Silicon Private Limited? |
| 37. |
AAR No.24/AP/GST/2019 dt. 09 .07.2019: Mallelli Venkateswara Rao |
1. Extraction of Timber/ Bamboo in natural Forests: This work is being carried out by the applicant, and the registered contractors in Forest Department who filed lowest tender in the open tender system/ nomination/ piece work contract. This work is totally labour oriented using local tribal labourers only. This total work (i.e. 100%) is labour oriented only. The successful tenderer will have to engage the local tribal labourers in and around the forest areas for cutting/ extraction of timber and bamboo. This work is carried out by the contractor under 100% supervision of the Forest Department Officials. The bills as per the FSR rates will be paid to the Contractor by the Forest Department in turn the contractor will pay the wages to the local tribal labourers who involved in the above Government work. The bills are paid as per the FSR base rates which were prepared basing on the District Collector’s minimum wage rate.
2. Whether the GST is applicable for the above works or not? If applicable what percentage and under what item/ HSN code of GST Act.: Transportation of Timber/ Bamboo from natural Forests to the Govt. Depots: This work is being carried out by the applicant, who filed lowest tender in the open tender system/ nomination/ piece work contract. This work is carried out using local tribal labourers only for loading and unloading works and using the lorry/ truck. This total work is partly labour oriented (for loading and unloading of timber and bamboo) and partly transportation of timber and bamboo on road from the reserve Forest/ Forest coupe to the Government Timber Depot. The successful tenderer will have to engage the local tribal labourers in and around the forest areas for loading and unloading of timber and bamboo and by using lorry/ truck available at Chintur from Lorry owners association. This work is being carried out by the applicant under 100% supervision of the Forest Department Officials. The bills as per the FSR rates will be paid to the Contractor by the Forest Department and in turn the contractor will pay the wages to the local tribal labourers. The bills are paid as per the FSR base rates which were prepared basing on the District Collector’s minimum wage rate.
3. Whether the GST is applicable for the above works or not? If applicable what percentage and under what item/ HSN code of GST Act. : Maintenance of Govt. Depots like classification/ grading of timber and bamboo and wages to Mastris for supervision: This work is being carried out by the applicant who filed lowest tender in the open tender system/ nomination/ piece work contract. This work is carried out using local tribal labourers only. This total work (i.e. 100%) is labour oriented only. The successful tenderer will have to engage the local tribal labourers in and around the forest areas for classification, grading and lotting of timber and bamboo. This work is carried out by the contractor under 100% supervision of the Forest Department Officials. The bills as per the FSR rates will be paid to the Contractor by the Forest Department and in turn the contractor will pay the wages to the local tribal labourers who involved in the above Government work. The bills are paid as per the FSR base rates which were prepared basing on the District Collector’s minimum wage rate.
4. Whether the GST is applicable for the above works or not? If applicable what percentage and under what item/ HSN code of GST Act. |
| 36. |
AAR No.18/AP/GST/2019 dt. 26.04.2019: VST Industries Limited |
1. What is the rate of GST applicable on tobacco leaves procured at tobacco auction platforms or directly from farmers, which are cured and dried by farmers themselves?
2. What will be the applicable rate of tax if the applicant purchases tobacco leaves form other dealers who have purchased them from farmers, for the purpose of trading?
3. What will be the applicable rate of tax if the applicant segregates the tobacco into grades depending upon their size (width), colour /shade, length, texture of the leaf etc., and sells such graded tobacco leaf?
4. What will be the applicable rate of tax if the tobacco leaves are butted and sold to other dealers?
5. What is the applicable rate of tax if the applicant gets the tobacco leaves re-dried without getting them threshed?
6. What will be the applicable rate of tax if the applicant gets the tobacco leaves threshed and re-dried?
7. What will be the applicable rate of tax if the applicant gets the tobacco threshed and re-dried on job work basis at others’ premises and then sells such threshed and re-dried tobacco leaves to others?
8. What is the applicable rate of tax if the applicant gets the service of bundling of tobacco leaves by the service providers and then the bundled leaves are sold to others?
9. What is the applicable rate of tax if the applicant gets the service of stripping of tobacco leaves by the service providers without getting them threshed and sold such stripped tobacco leaves to others? |
| 35. |
AAR No.13/AP/GST/2019 dt. 26.03.2019: Maddi Lakshmaiah and Company Private Limited |
1. What is the rate of GST applicable on tobacco leaves procured at tobacco auction platforms or directly from farmers, which are cured and dried by farmers themselves?
2. What will be the applicable rate of tax if the applicant purchases tobacco leaves form other dealers who have purchased them from farmers, for the purpose of trading?
3. What will be the applicable rate of tax if the applicant segregates the tobacco into grades depending upon their size (width), colour /shade, length, texture of the leaf etc., and sells such graded tobacco leaf?
4. What will be the applicable rate of tax if the tobacco leaves are butted and sold to other dealers?
5. What is the applicable rate of tax if the applicant gets the tobacco leaves re-dried without getting them threshed?
6. What will be the applicable rate of tax if the applicant gets the tobacco leaves threshed and re-dried?
7. What will be the applicable rate of tax if the applicant gets the tobacco threshed and re-dried on job work basis at others’ premises and then sells such threshed and re-dried tobacco leaves to others? |
| 34. |
AAR No.27/AP/GST/2019 dt. 15.07.2019: Sri Chakra Milk Products LLP |
What is the rate of GST applicable on outward supply of “Flavoured Milk”? |
| 33. |
AAR No.16/AP/GST/2019 dt. 26.03.2019: Michailides ML Oriental Tobacco Private Limited |
1. What is the rate of GST applicable on tobacco leaves procured at tobacco auction platforms or directly from farmers, which are cured and dried by farmers themselves?
2. What will be the applicable rate of tax if the applicant purchases tobacco leaves form other dealers who have purchased them from farmers, for the purpose of trading?
3. What will be the applicable rate of tax if the applicant segregates the tobacco into grades depending upon their size (width), colour /shade, length, texture of the leaf etc., and sells such graded tobacco leaf?
4. What will be the applicable rate of tax if the tobacco leaves are butted and sold to other dealers?
5. What is the applicable rate of tax if the applicant gets the tobacco leaves re-dried without getting them threshed?
6. What will be the applicable rate of tax if the applicant gets the tobacco leaves threshed and re-dried?
7. What will be the applicable rate of tax if the applicant gets the tobacco threshed and re-dried on job work basis at others’ premises and then sells such threshed and re-dried tobacco leaves to others? |
| 32. |
AAR No.14/AP/GST/2019 dt. 26.03.2019: Polisetty Somasundaram |
1. What is the rate of GST applicable on tobacco leaves procured at tobacco auction platforms or directly from farmers, which are cured and dried by farmers themselves?
2. What will be the applicable rate of tax if the applicant purchases tobacco leaves form other dealers who have purchased them from farmers, for the purpose of trading?
3. What will be the applicable rate of tax if the applicant segregates the tobacco into grades depending upon their size (width), colour /shade, length, texture of the leaf etc., and sells such graded tobacco leaf?
4. What will be the applicable rate of tax if the tobacco leaves are butted and sold to other dealers?
5. What is the applicable rate of tax if the applicant gets the tobacco leaves re-dried without getting them threshed?
6. What will be the applicable rate of tax if the applicant gets the tobacco leaves threshed and re-dried?
7. What will be the applicable rate of tax if the applicant gets the tobacco threshed and re-dried on job work basis at others’ premises and then sells such threshed and re-dried tobacco leaves to others? |
| 31. |
AAR No.15/AP/GST/2019 dt. 26.03.2019: Polisetty Somasundaram Tobacco Threshers Private Limited |
1. What is the rate of GST applicable on tobacco leaves procured at tobacco auction platforms or directly from farmers, which are cured and dried by farmers themselves?
2. What will be the applicable rate of tax if the applicant purchases tobacco leaves form other dealers who have purchased them from farmers, for the purpose of trading?
3. What will be the applicable rate of tax if the applicant segregates the tobacco into grades depending upon their size (width), colour /shade, length, texture of the leaf etc., and sells such graded tobacco leaf?
4. What will be the applicable rate of tax if the tobacco leaves are butted and sold to other dealers?
5. What is the applicable rate of tax if the applicant gets the tobacco leaves re-dried without getting them threshed?
6. What will be the applicable rate of tax if the applicant gets the tobacco leaves threshed and re-dried?
7. What will be the applicable rate of tax if the applicant gets the tobacco threshed and re-dried on job work basis at others’ premises and then sells such threshed and re-dried tobacco leaves to others? |
| 30. |
AAR No.10/AP/GST/2019 dt. 26.03.2019: ML Exports |
1. What is the rate of GST applicable on tobacco leaves procured at tobacco auction platforms or directly from farmers, which are cured and dried by farmers themselves?
2. What will be the applicable rate of tax if the applicant purchases tobacco leaves form other dealers who have purchased them from farmers, for the purpose of trading?
3. What will be the applicable rate of tax if the applicant segregates the tobacco into grades depending upon their size (width), colour /shade, length, texture of the leaf etc., and sells such graded tobacco leaf?
4. What will be the applicable rate of tax if the tobacco leaves are butted and sold to other dealers?
5. What is the applicable rate of tax if the applicant gets the tobacco leaves re-dried without getting them threshed?
6. What will be the applicable rate of tax if the applicant gets the tobacco leaves threshed and re-dried?
7. What will be the applicable rate of tax if the applicant gets the tobacco threshed and re-dried on job work basis at others’ premises and then sells such threshed and re-dried tobacco leaves to others? |
| 29. |
AAR No.19/AP/GST/2019 dt. 29.04.2019: Alliance One Industries India Private Limited |
1. What is the rate of GST applicable on tobacco leaves procured at tobacco auction platforms or directly from farmers, which are cured and dried by farmers themselves?
2. What will be the applicable rate of tax if the applicant purchases tobacco leaves form other dealers who have purchased them from farmers, for the purpose of trading?
3. What will be the applicable rate of tax if the applicant segregates the tobacco into grades depending upon their size (width), colour /shade, length, texture of the leaf etc., and sells such graded tobacco leaf?
4. What will be the applicable rate of tax if the tobacco leaves are butted and sold to other dealers?
5. What is the applicable rate of tax if the applicant gets the tobacco leaves re-dried without getting them threshed?
6. What will be the applicable rate of tax if the applicant gets the tobacco leaves threshed and re-dried?
7. What will be the applicable rate of tax if the applicant gets the tobacco threshed and re-dried on job work basis at others’ premises and then sells such threshed and re-dried tobacco leaves to others? |
| 28. |
AAR No.09/AP/GST/2019 dt. 11.03.2019: K.S Subbaih Pillai & Co (India) Private Limited |
1. What is the rate of GST applicable on tobacco leaves procured at tobacco auction platforms or directly from farmers, which are cured and dried by farmers themselves?
2. What will be the applicable rate of tax if the applicant purchases tobacco leaves form other dealers who have purchased them from farmers, for the purpose of trading?
3. What will be the applicable rate of tax if the applicant segregates the tobacco into grades depending upon their size (width), colour/shade, length, texture of the leaf etc., and sells such graded tobacco leaf?
4. What will be the applicable rate of tax if the tobacco leaves are butted and sold to other dealers?
5. What is the applicable rate of tax if the applicant gets the tobacco leaves re-dried without getting them threshed?
6. What will be the applicable rate of tax if the applicant gets the tobacco leaves threshed and re-dried?
7. What will be the applicable rate of tax if the applicant gets the tobacco threshed and re-dried on job work basis at others’ premises and then sells such threshed and re-dried tobacco leaves to others? |
| 27. |
AAR No.17/AP/GST/2019 dt. 03.04.2019: R.Gangaiah& Co |
The applicant sought for Advance Ruling on applicable rate of tax under GST for construction of office building at Vijayawada for Andhra Pradesh State Financial Corporation |
| 26. |
AAR/AP/12(GST)/2018, dt: 14.09.2018: Srivet Hatcheries |
Whether “Biofos Mono Calcium Phosphate / Di Calcium Phosphate Animal Feed Supplement”, HSN Code No : 23099090, is classifiable under exempted goods is notified vide Notification No . 02/2017 of Section 6(1) of the Act, the Entry No. 102 falling under Chapter Heading No. 2309? |
| 25. |
AAR/AP/13(GST)/2018, dt: 14.09.2018: Enexio Power Cooling Solutions Private Limited |
Whether the Air-Cooled condenser to be supplied by the applicant to the buyer for use in the waste-to-energy project is classifiable as 'parts for the manufacture of waste to energy plants/devices', attracting 5% IGST or 2.5% CGST and 2.5% APGST |
| 24. |
AAR/AP/11(GST)/2018, dt: 04.09.2018: Andhra Pradesh Technology Services Limited |
1. Whether the e procurement transaction fee collected on behalf of ITE&C department results in supply of goods or services or both, within the meaning of supply as defined law.
2. Whether the tax liability arises one procurement transaction fee collected on behalf of ITE&C department. |
| 23. |
AAR/AP/06(GST)/2018, dt: 09.10.2018: Pydi Ganesh Chandra Babu |
1. Whether the considerations collecting by the Road Transport Department on account of issuing Fancy Number on Reservation? Comes under GST taxable net or not ?
2. If comes under GST purview what is the rate of tax? |
| 22. |
AAR/AP/15(GST)/2018, dt: 09.10.2018: Trailor Springs |
Clarification on Rate of tax applicable on trailor springs (Attachment) parts, Leaf Springs, Disks, Axels, Hubs & Shacke Pins mean for Tractor Trailors. |
| 21. |
AAR/AP/07 (GST)/2018, dt: 09.10.2018: Sanghamitra Constructions |
1. Whether the composite supply of works contract provided to M/s APSPDCL, is entitled to CGST @6% & SGST @6% considering the said “entity “ is falling under the definition of ‘Government Entity’, as prescribed under Notification No. 31/2017 – Central tax ( rate ), dated : 13.10.2017?
2. Whether works contract agreements awarded by APSPDCL in respect of DDUGY for which grants/ subsidies from GOI/ GoAP are embedded in expenditure plan/ budget are entitled to fit in the nature of ‘non – commercial’ under the said Notification with retrospective effect 13.10.2017?
3. In which case, what is the procedure laid down under the GST law to claim the tax paid in excess of 12% ( 18%-12%) for the period from date of Notification till the date of circular in order to pass on the same to APSPDCL as per their circular dated 04.06.2018?
4. If the applicable rate of GST is 12%, in view of the above what is the rate applicable for the work done by sub- contractor? |
| 20. |
AAR/AP/17(GST)/2018, dt: 10.10.2018: Pragathi Enterprises |
1. What is the rate of GST applicable on tobacco leaves procured at tobacco auction platforms or directly from farmers, which are cured and dried by farmers themselves?
2. If the applicant purchases tobacco leaves form other dealers who have purchased them farmers, for the purpose of trading what will be the applicable rate of tax?
3. If the applicant segregates the tobacco into grades depending upon their size(width), colour/shade, length, texture of the leaf etc., and sells such graded tobacco leaf what is the applicable rate of tax?
4. If the tobacco leaves are butted and sold to other dealers what will be the applicable rate of tax?
5. If the applicant gets the tobacco leaves redired without getting them threshed what is the applicable rate of tax?
6. If the applicant gets the tobacco thereshed and redried on job work basis at GLT plants and then sells such threshed and redried tobacco leaves what is the applicable rate of tax? |
| 19. |
AAR/AP/16(GST)/2018, dt: 09.10.2018: Sri Venkateswara Traders |
GST @5% is being paid on supply of pulp wood in terms of Chapter 4401. Whether payment of GST at the said rate is Correct or Not? |
| 18. |
AAR/AP/14(GST)/2018, dt: 09.10.2018: Maruti Ispat &Energy Private Limited |
1. Whether the applicant is eligible to take GST input on Goods which are used for installation (Foundation)of Plant and Machinery?
2. Whether the applicant is eligible to take input on services which are used for installation (Foundation) of plant and machinery?
3. Whether the applicant is eligible to take GST input on Goods which are used for protection (by creating sheds) for plant and machinery?
4. Whether the applicant is eligible to take input on services which are used for protection (By creating sheds) for plant and machinery? |
| 17. |
AAR/AP/05(GST)/2018 dt. 02.08.2018: The KCP Limited |
1. Admissibility of Input Tax Credit of tax paid on inputs/ input services used in manufacturing cement which is in turn used for setting up a Silo, and other bought out items used for setting up a Silo.
2. Classification of royalty paid in respect of Mining lease under ‘Licensing services for the right to use minerals including its exploration and evaluation falling under the heading 9973 attracting GST at the same rate of tax as applicable on supply of like goods involving transfer of title in goods’. |
| 16. |
AAR/AP/8(GST)/2018 dt. 20.08.2018: Synthite Industries |
Taxability of Jobwork done for imported materials i.e TEA and re-exporting the same. |
| 15. |
AAR/AP/9(GST)/2018 dt. 20.08.2018: J Abdul Rawoof Khan & Brothers |
Determination of liability to pay tax, and whether the applicant is required to get registered or not? (Applicant is involved in manufacturing of biris, annual turnover is less than 20 lakhs, applicant do not have inter-state outwars supply, asked clarification on liability of registration?) |
| 14. |
AAR/AP/10(GST)/2018 dt. 20.08.2018: Fairmacs Ship Stores |
Whether they are exempted or not on their outward supplies made to ocean going merchant ships on foreign run, and Indian Naval Ships and Indian Coast Guard Ships |
| 13. |
AAR/AP/07(GST)/2018 dt. 02.07.2018: Amaravathi Metro Rail Corporation Limited |
1. Whether M/S Amaravathi Metro Rail Corporation Limited, GSTIN: 37AANCA9264G1Z8, is a Government authority as per the Notification No. 12/2017 of Central Tax (Rate), dt: 28th June 2017, read with Notification No. 32/2017 of Central Tax (Rate), dt: 13th October 2017.
2. Whether the consultancy services for preparation of transport studies such as comprehensive mobility plan, transit oriented development plan, NMT plan and consultancy services of transaction advisors/preparation of DPRs comes within the purview of the functions of Municipality under article 243W read with Twelfth Schedule to the constitution of India, to fall within the purview of the aforesaid exemption notification |
| 12. |
AAR/AP/03(GST)/2018 dt. 08.06.2018: Jayalakshmi Tobacco Company |
1. Will GST applicable on sale of tobacco leaves received from farmers made by Commission Agent in an auction and his turnover is less than Rs.20 lakhs.
2. In case, there is GST in the above situation, who has to pay the tax?
3. Will reverse charge provisions applicable for tobacco leaves or not?
4. Who has to pay GST when commission agent sell the tobacco leaves received from trader in an auction? Can commission agent collect GST from buyers and pay or not? |
| 11. |
AAR/AP/04(GST)/2018 dt. 26.06.2018: NSL Mining Resources India Private Limited |
1. Whether Excise duty , CVD and SAD paid on Capital Goods purchased prior to July 1st July 2017 on which CENVAT credit has not been claimed earlier, can be claimed U/s 140(2) of the CGST Act, 2017 in the absence of registration under Central Excise Act?
2. Whether VAT paid on Capital Goods purchased prior to July 1st 2017 on which Input Tax Credit has not been claimed earlier, can be claimed U/s 140(2) of the Andhra Pradesh GST Act,2017? |
| 10. |
AAR/AP/06A(GST)/2018 dt. 08.06.2018: Agarwal Industries Private Limited |
Rate of GST on Energy G premium Oil? |
| 9. |
AAR/AP/06(GST)/2018 dt. 08.06.2018: Indian Cotton Solutions.Com Private Limited |
Whether they can utilize /refund the ITC which is readily available in GST Portal, for the vehicles purchased by them for the purpose of their core business activity?” |
| 8. |
AAR/AP/05(GST)/2018 dt. 10.05.2018: M/s C R Enterprises |
Whether the supplies made to SRI HARI KOTA HIGH ALTITUDE RANGE (SHAR),/ SATISH DHAWAN SPACE CENTRE, located at Sri Hari Kota, Andhra Pradesh, are eligible for concessional rate of tax as per the notifications 45/2017 (Central Tax – Rate), dated 14th November 2017, and 47/2017 ( Integrated Tax-Rate), dated 14th November 2017 |
| 7. |
AAR/AP/03(GST)/2018 dt. 08.05.2018: Dinesh Kumar Agrawal |
Various issues on errection of solar power generating system; Applicability of Notification.No. 01/2017, Entry : 234 |
| 6. |
AAR/AP/02(GST)/2018 dt. 20.04.2018: M/s Crux Biotech India Private Limited |
The grain based extra neutal alcohol, which slab under somes in GST era. Is this comes under 18% or exempted or any other tax category? |
| 5. |
AAR/AP/01(GST)/2018 dt. 28.03.2018: M/s Sino Resources |
Whether Input Tax Credit (ITC) is available on clean environment(energy) cess, paid at the time of import of coal? |
| 4. |
AAR/AP/02(GST)/2018 dt. 28.03.2018: M/s SSSVK Cold Storage Private Limited |
Whether the services offered by the applicant are falls or not under the SAC 998619, and the exemption under Notification No.12/2017, under entry 54(e) is applicable to both farmers and traders? |
| 3. |
AAR/AP/01(GST)/2018 dt. 28.03.2018: M/s Laurus Labs |
Whether the applicant is eligible or not, to claim a lower rate of GST |
| 2. |
AAR/AP/02(GST)/2017 dt. 25.01.2018: M/s Parsan Brothers |
Whether they are exempted or not on their outward supplies made to ocean going merchant ships on foreign run, and Indian Naval Ships and Indian Coast Guard Ships |
| 1. |
AAR/AP/01(GST)/2017 dt. 25.01.2018: M/s Fairmacs Ship Stores Private Limited |
Whether they are exempted or not on their outward supplies made to ocean going merchant ships on foreign run, and Indian Naval Ships and Indian Coast Guard Ships |