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	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 Direct Tax Vivad Se Vishwas Scheme 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 Installment RERA Calculator Developers Calculator Home Buyer Delay Interest Home Buyer Refund SIP CALCULATOR Lumpsum CALCULATOR 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

Gujarat Advance Rulings 444

S.No.	Order No, Date & Name of the Applicant	Question(s) on which Advance Ruling is sought
43.	GUJ/GAAR/R/2019/9 dt. 15.05.2019: M/s. Rajkot Nagrik Sahkari Bank Ltd	Determination of the liability to pay tax on any goods or services or both
42.	GUJ/GAAR/R/2019/8 dt. 01.05.2019: M/s. Jayesh Anilkumar Dalal	Applicability of notification issued under the provision of this Act.
41.	GUJ/GAAR/R/2019/7 dt. 30.03.2019: M/s. Hindustan Coca-cola Beverages Pvt ltd	Classification of any goods or services or both (“FANTA FRUITY ORANGE”)
40.	GUJ/GAAR/R/2019/6 dt. 04.03.2019: M/s. Dholera Industrial City Development Project Ltd	Applicability of a notification issued under the provisions of this Act
39.	GUJ/GAAR/R/2019/5 dt. 04.03.2019: M/s. Aditya Birla Nuvo Limited	Whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term
38.	GUJ/GAAR/R/2019/10 dt. 29.06.2019: M/s. Gujarat State Financial Services Ltd	Determination of the liability to pay tax on any goods or services or both
37.	GUJ/GAAR/R/2018/20 dt. 10.10.2018: House of Marigold	Classification of the product Marigold Butterfly Bridal with watch
36.	GUJ/GAAR/R/2018/19 dt. 10.10.2018: Ginni Filaments Limited	Classification of the The product products (a) Wet Baby Wipes, (b) Wet Face Wipes, (c) Bed and Bath Towels and (d) Shampoo Towels
35.	GUJ/GAAR/R/2019/4 dt. 28.02.2019: Inox India Product Ltd	Classification of the The product ‘transport tank mounted on chassis of customer”
34.	GUJ/GAAR/R/2019/3 dt. 22.02.2019: Sonal Product	Classification of the The product ‘Un-fried Fryums’
33.	GUJ/GAAR/R/2019/1 dt. 20.02.2019: National Dairy Development board	Whether Applicant is considered as ‘Financial Institution’ for the purpose of section 17(4) of the CGST and GGST
32.	GUJ/GAAR/R/2019/2 dt. 22.02.2019: National Dairy Development board	Whether Applicant would be qualified as ‘Government Authority”
31.	GUJ/GAAR/R/2019/1 dt. 20.02.2019: National Dairy Development board	Whether Applicant is considered as ‘Financial Institution’ for the purpose of section 17(4) of the CGST and GGST.
30.	GUJ/GAAR/R/2018/34 dt. 30.08.2018: Lambda Therapeutic Research Ltd	Classification of goods and / or services or both
29.	GUJ/GAAR/R/2018/33 dt. 30.08.2018: Take off Academy	Classification of goods and / or services or both
28.	GUJ/GAAR/R/2018/32 dt. 30.07.2018: Kandla Port Trust	Determination of the liability to pay tax on any goods or services or both; -Applicability of TDS provision under section 51 of CGST Act.
27.	GUJ/GAAR/R/2018/31 dt. 30.07.2018: Kandla Port Trust	Determination of the liability to pay tax on any goods or services or both -Application of type tax to port activities.
26.	GUJ/GAAR/R/2018/18 dt. 30.08.2018: Gokul Agro Resources Ltd	Classification of goods and / or services or both
25.	GUJ/GAAR/R/2018/30 dt. 30.07.2018: Kandla Port Trust	Determination of the liability to pay tax on any goods or services or both. -payment of GST on dispute claim of rent leasing land.
24.	GUJ/GAAR/R/2018/17 dt. 27.08.2018: Khedut Hat	Whether the blasting activity carried out by the applicant is to be considered as a 'supply of goods' or 'supply of service'?
23.	GUJ/GAAR/R/2018/16 dt. 23.08.2018: Edutest Solutions Pvt Ltd	Classification of goods and / or services or both; (printing of question papers)
22.	GUJ/GAAR/R/2018/15 dt. 23.08.2018: Omnisoft Technologies Pvt Ltd	Determination of the liability to pay tax on any goods or services or both.
21.	GUJ/GAAR/R/2018/14 dt. 30.07.2018: Sapthagiri Hospitality Pvt Ltd	Determination of the liability to pay tax on any goods or services or both. ( Service provided to SEZ by Hotel)
20.	GUJ/GAAR/R/2018/13 dt. 30.07.2018: Meera Metals	Classification of any goods or services or both;(Chilly Cutter)
19.	GUJ/GAAR/R/2018/12 dt. 30.07.2018: Raja Slates Pvt. Ltd	Classification of any goods or services or both;(Slates)
18.	GUJ/GAAR/R/2018/11 dt. 8.5.2018: National Dairy Development Board	1. By virtue of tripartite agreement between NDDB, State Government & Unions, whether the arrangement between NDDB and Unions would be considered as supply between ‘related persons’ in accordance with Schedule 1 of the Central Goods & Service Tax Act, 2017? 2. Assuming answer to above point is affirmative, whether the applicant would be required to determine value of activities undertaken by them in accordance with Section 15(5) of CGST Act, 2017 read with Rule 28 of the CGST Rules, 2017?
17.	GUJ/GAAR/R/2018/10 dt. 9.04.2018: Inox India Pvt. Ltd	Whether supply of Cryo Container (Liquid Nitrogen Containers) is classifiable under HSN 7613 0019 or HSN 9617 0012 in the GST regime?
16.	GUJ/GAAR/R/2018/9 dt. 9.04.2018: Alka Industries	Whether the article manufactured by the applicant fall under Chapter Heading 7308, 7325 or 7326 of the HSN or any other heading ?
15.	GUJ/GAAR/RULING/2018/4 dt. 20.03.2018: M/s. Rishi Shipping	The applicability of GST for invoices raised to their clients for storage charges for storing their imported agri product in godowns at Gandhidham.
14.	GUJ/GAAR/RULING/2018/2 dt. 05.02.2018: M/s. Shree Vishwakarma Engineering Works	1. Appropriate classification of the product ‘Electrically operated Drum with Bell and Zalar’; and 2. Whether the said product is eligible for exemption vide Sl. No. 143 of Notification No. 2/2017-Central Tax (Rate), dated 28-6-2017 issued under the Central Goods and Services Tax Act, 2017 and corresponding Notification issued under the Gujarat Goods and Services Tax Act, 2017, which provided exemption to ‘Indigenous handmade musical instruments’ of Chapter 92.
13.	GUJ/GAAR/RULING/2018/1 dt. 05.02.2018: M/s. Mitora Machinex Pvt. Ltd	1. Whether the goods-‘Ice Cream Making Machines’ in diverse specifications such as Automatic Ice Cream Making Machine, Countertop Ice Cream Making Machine, Soft Ice Cream Making Machine and Fully Automatic Ice Cream Making Machine’ fall under Chapter Heading 8438 of GST Tariff ?; 2. Whether the applicant is liable to pay GST at the rate of 18% on supply of goods in question ?
12.	GUJ/GAAR/RULING/2017-18/1 dt. 13.12.2017: M/s. Guru Cold Storage Private Limited	1. Whether all cereals, pulses, spices, copra, jaggery (Gur), groundnuts (with or without shell), groundnut seeds, turmeric dried and ginger dried (soonth), cashew, almond, kismis, jardalu, anjeer (fig), date, ambli foal are covered under the definition of ‘Agriculture Produce’ as defined under Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017; 2. If the answer to above point is affirmative, then whether the taxability of goods mentioned above point changes if they are received for storage either in bulk packing or small or retail packing with or without name or brand name which is not registered under the Trade Mark Act, 1999 where no further processing is done or such processing is done which does not alter its essential characteristics but makes its marketable for primary market.”
11.	GUJ/GAAR/R/2017-18/5 dt. 17.01.2018/: M/s. Dyna Automation Private Limited	1. What is the classification and rate of Goods and Services Tax for Hydraulic Gear Pump and Piston Pump which are parts suitable for use principally with Earth Boring, Earth Moving & Material Handling Equipment or parts suitable for use principally with the machinery of headings 8425 to 8430 ? 2. What is the classification and rate of Goods and Services Tax for Hydraulic Gear Pump and Piston Pump which are used as parts for agricultural machinery ? 3. What is the classification and rate of Goods and Services Tax for Hydraulic Gear Pump and Piston Pump which are used as parts of machine tools ? 4. What is the classification and rate of Goods and Services Tax for Steering unit which is a kind of hydraulic valve and used as intermediate parts of hydraulic systems in agricultural harvesting machine ? 5. What is the classification and rate of Goods and Services Tax for Servo Drive (Electric Inverter or Resolver Inverter) ? 6. What is the classification and rate of Goods and Services Tax for Hydraulic Gear Flow Divider ?
10.	GUJ/GAAR/R/2018/8 dt. 21.03.2018: M/s. Rashmi Hospitality Services Private Limited	One of the customer, who is recipient of services, has given the contract for catering services to be provided to the staff and premise for services to be provided for canteen has also been made available to the applicant, which is non Air-conditioned. Whether rate of tax on their supplies made to the recipient would be 12% or 18% ?
9.	GUJ/GAAR/R/2018/7 dt. 21.03.2018: M/s. Inox Air Products Pvt. Ltd	1. Whether the activity undertaken by the applicant amounts to “Job Work” as defined under Section 2(68) of the Central Goods and Services Tax Act, 2017 (herein after referred to as the ‘CGST Act, 2017’) ? 2. What is the value on which the applicant is liable to pay GST ?
8.	GUJ/GAAR/R/2018/6 dt. 20.03.2018: M/s. Docsun Power Pvt. Ltd	Classification of the products manufactured and service provided by them
7.	GUJ/GAAR/R/2018/5 dt. 20.03.2018: M/s. Rapid Electrodes Pvt. Ltd	Classification of the products manufactured and service provided by them.
6.	GUJ/GAAR/R/2018/3 dt. 19.02.2018: M/s. Shreenath Polyplast Pvt. Ltd	“Whether an amount charged as interest on transaction based short term loan given by the Del Credere Agent (DCA) to buyers of material is exempt from tax in terms of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 (Serial Number 27) ?
5.	GUJ/GAAR/R/2017-18/4 dt. 17.01.2018: M/s. Aqua Machineries Pvt. Ltd	1. There is no specific description of Chapter Heading 8413 for the Power Driven Pumps used for dispensing an exact nature of water such as clear, raw, storm, waste or sewerage, and hence whether the description “Power driven pumps primarily designed for handling water, namely centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps” is applicable to the applicant; 2. Whether the applicant is eligible for GST rate of 12% on supply of goods in question.
4.	GUJ/GAAR/R/2017-18/3 dt. 17.01. 2018: M/s. R.B. Construction Company	1. Does the work executed and invoice to be raised for the pending event of testing and commissioning by the applicant after the implementation of the Goods and Services Tax Act amount to supply, and specifically supply of works contract ? 2. Is the applicant entitled to enjoy proportionate credit worth 10% duty of excise and VAT paid on materials bought vide invoices showing Excise and VAT separately, under the transition provisions so that there is no double taxation i.e. levy of tax on tax is avoided ?
3.	GUJ/GAAR/R/2017-18/2 dt. 13.12.2017: M/s. Power Build Private Limited	What is the HSN Code and GST Tax Rate of a product ‘Geared Motor’?
2.	GUJ/GAAR/ADM//2017-18/18 dt 15.11.2017: M/s. Inox Leisure Ltd	Classification of any goods or services or both
1.	GUJ/GAAR/ADM//2017-18/1 dt. 30.10.2017: M/s. Pon Pure Chemical India Pvt. Ltd	1. Whether the authority is within jurisdiction to admit application especially on the issue of ‘place of supply’? 2. Whether the issue is related to Customs or is related to Goods and Services Tax?

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