| S.No. |
Order No, Date & Name of the Applicant |
Question(s) on which Advance Ruling is sought |
| 73. |
RAJ/AAR/2019-20/33 dt. 20.02 .2020: M/s Clay Crafts India Pvt. Ltd. |
1. Whether GST is payable under Reverse Charge Mechanism (RCM) the salary paid to Director of the company who is paid salary as per contract.
2. Whether the situation would change from (a) above if the Director also is a part time Director in other company |
| 72. |
RAJ/AAR/2019-20/ 32 dt 07.02. 2020: M/s Latest Development Advisory Ltd. |
Whether the applicant is required to pay GST on water charges collected from the customers for supply of water under Contract II? |
| 71. |
RAJ/AAR/2019-20/29 dt. 18.12.2019: Mrs Manju Devi |
1. Whether exemption of “Supply of Farm Labour” as provided in Notification No. 12/2017 and Notification No. 09/2017 Integrated Tax (rate) dated 28.06.2017 is available to supplier of manpower falling under SAC 99851?
2. Is it necessary for recipient of “Supply of Farm Labour” service to be fully engaged in agriculture and not doing any other activity?
3. What type of documents/evidence is required to be kept as a supplier of manpower for availing exemption as “Supply of Farm Labour” under Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 and Notification No. 09/2017 Integrated Tax (rate) dated 28.06.2017? |
| 70. |
RAJ/AAR/2019-20/28 dt. 18.12.2019: Sevk Ram Sahu |
1. Whether the entry number 10 of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 is applicable to the applicant and accordingly will the services provided by the applicant?
2. If the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 is not applicable, then what will be classification and HSN for services provided by the applicant? |
| 69. |
RAJ/AAR/2019-20/27 dt. 26.11.2019: JVS Foods Pvt Ltd |
Whether the goods (Fortified Rice Kernel) manufactured and sold by the applicant will be fall under Chapter-10, Tariff item 1006 as Rice and description of goods 10061090 others (IGST Nil/5%, CGST Nil/2.5%, SGST Nil/2.5%)? |
| 68. |
RAJ/AAR/2019-20/26 dt. 26.11.2019: Geetastar Resorts Pvt Ltd |
Whether Input Tax Credit on goods and services used in construction of hotel will be available to the applicant engaged in providing taxable services of hotel accomodation and related services? |
| 67. |
RAJ/AAR/2019-20/25 dt. 26.11.2019: Crown Tours and Travels |
1. Whether the 'Ancillary Services' provided to various tour operators falls under Chapter heading 9985 (i) {Supply of Tour Operator Service} or 9985 (iii) {Support Services}?
2. What is the applicable tax rate for ancillary services provided to various tour operators? |
| 66. |
RAJ/AAR/2019-20/24 dt. 24.10.2019: Chandmal Narayandas Consortium |
1. What is applicable rate of GST on Entry Fees collected for allowing entry into Municipal Park Subhash Ushyan.
2. What is applicable rate of GST on ticket charges for toy train facility provided in the park.
3. What is applicable rate of GST on ticket charges for pedal boat facility provided in the park. |
| 65. |
RAJ/AAR/2019-20/23 dt. 21.10.2019: Indag Rubber Ltd |
Whether the applicant is eligible to claim credit of the GST charged by vendor at the time of supply of goods and services to it, which are used for carrying out the following activities for setting up of MRO facility which will be rented out:
a. Civil Work
b. External Development Works |
| 64. |
RAJ/AAR/2019-20/22 dt. 10.10.2019: Wonder Cement Ltd |
1. Whether there is any 'Ásset Transfer' involved which is a leviable to GST in the work of shifting & raising of transmission lines owned by RRVPNL by M/S Wonder Cement Ltd.?
2. Without prejudice to the submissions made above, if there is an ''Asset transfer'' which is a supply under GST, then who is liable to pay GST?
3. If the above GST is to be paid by the Applicant, then the same will be exempt vide Entry 4 of Notification No. 12/2017-Central Tax (rate) dated 28.6.17 |
| 63. |
RAJ/AAR/2019-20/21 dt. 03.10.2019: T and D Electricals |
1. Admissibility of ITC of Tax paid or deemed to have been paid;
2. Whether applicant is liable to be registered |
| 62. |
RAJ/AAR/2019-20/20 dt. 03.09.2019: Ashok Kumar Chaudhary |
What shall be rate of GST on activity of sub-contract for earthwork in relation to construction of access controlled Nagpur-Mumbai Super Communication Expressway (Maharashtra Samruddhi Mahamarg)? |
| 61. |
RAJ/AAR/2019-20/19 dt. 29.08.2019: K. M. Trans -Logistics Pvt Ltd |
1. Does Transportation by own vehicles on the basis of Invoice(s) and E-way Bill without issuing the LR/GR by the Applicant Transporter will covered under exempted supply/non GST supply.
2. Does Rule 42 of the CGST Rules 2017 will also apply in case where there is GST and Non GST Supplies and there is a common consumption of input and input services? |
| 60. |
RAJ/AAR/2019-20/18 dt. 22.08.2019: Parmod Kumar Singala |
1. What will be the treatment of claiming of Input Tax Credit under Section 16 of the GST Act in regard to by-product Cotton Seed Oil Cake which is taxable at 0%?
2. Whether the provision of Apportionment Input Tax Credit u/s 17 of GST Act will be also applicable on the by-product Cotton Seed Oil Cake?
3. What will be the treatment of claiming of Input Tax Credit on Raw Cotton purchased from agriculturist on whom tax @ 5% is paid under Reverse Charge Mechanism?
4. What will be the treatment of claiming of Input Tax Credit on Plastic Bags (Bardana) which is only used for packing of the cotton seed oil cake?
5. Whether the applicant has to reverse the Input Tax Credit for the period of 2017-18, 2018-19 as per the Rule 42 of the CGST Rules, 2017? |
| 59. |
RAJ/ AAR/2019-20/17 dt. 30.07.2019: M/s Gifts on Airline Solutions Pvt. Ltd |
1. Classification of any goods or services or both.
2. Admissibility of Input Tax credit of Tax paid or deemed to have been paid.
3. Determination of the liability to pay tax on any goods or services or both. |
| 58. |
RAJ/ AAR/2019-20/16 dt. 29.07.2019: M/s Rajasthan Rajya Vidyut Prasaran Nigam Limited |
1. Applicability of a Notification issued under the provisions of this Act.
2. Determination of time and value of supply of goods or services or both.
3. 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. |
| 57. |
RAJ/ AAR/2019-20/15 dt. 08.07.2019: M/s Indo Autotech Limited |
Applicability of a Notification issued under the provisions of this Act. |
| 56. |
RAJ/ AAR/2019-20/14 dt. 08.07.2019: M/s Indo Autotech Limited |
Admissibility of Input Tax credit of Tax paid or deemed to have been paid. |
| 55. |
RAJ/ AAR/2019-20/13 dt. 02.07.2019: M/s Sanjay Kumar Jain |
Determination of the liability to pay tax on any goods or services or both. |
| 54. |
RAJ/AAR/2019-20/12 dt. 19.06.2019: Jaipur Zila Dugdh Utpadak Sahakari Sangh Ltd |
Applicability of TDS on GST |
| 53. |
RAJ/AAR/2019-20/11 dt. 03.06.2019: M/S Vedant Synergy Pvt. Ltd |
1. Classification of any goods or services or both;
2. Determination of the liability to pay tax on any goods or services or both;. |
| 52. |
RAJ/AAR/2019-20/10 dt. 28.05.2019: Greentech Mega Food Park Pvt. Ltd |
1. Whether the Lease Agreement between the Applicant Company i.e. the lessor and the lessee for a period of 99 years is a sale of immovable property and outside GST and is exempt from levy of GST?
2. If the present transaction of giving land on lease of 99 years is taxable under GST, then at what rate and what SN code is applicable? |
| 51. |
RAJ/AAR/2019-20/09 dt. 28.05.2019: National Highway Authority of India (Regional Office) |
1. Whether there is any 'Asset Transfer' involved which is a supply leviable to GST in the work of shifting & raising of transmission lines owned by RVPNL by NHAI in the course of widening, modification & diversification of its highways after completion of this work?
2. Without prejudice to the submissions, if there is an 'Asset Transfer' which is a supply under GST, then who is liable to pay GST?
3. If above GST is to b paid by the Appllicant, then the same will be exempt vide Entry 4 of Notification no. 12/2017 CT(R) dated 28.06.2017? |
| 50. |
RAJ/AAR/2019-20/08 dt. 17.05.2019: Vinayak Stone Crusher |
1. Classification of any goods or services or both;
2. Applicability of a notification issued under the provisions of this Act; |
| 49. |
RAJ/AAR/2019-20/07 dt. 17.05.2019: All Rajasthan Corrugated Board and Box Manufacturers Association |
1. Classification of any goods or services or both;
2. Applicability of a notification issued under the provisions of this Act;
3. Admissibility of input tax credit of tax paid or deemed to have been paid |
| 48. |
RAJ/AAR/2019-20/06 dt. 16.04.2019: Pacific Quartz Surfaces LLP |
1. What is the classification of Slabs of Quartz (Artificial Stone)?
2. What will be the applicable rate of GST on Quartz Slabs (Artificial Stone)? |
| 47. |
RAJ/AAR/2019-20/05 dt. 16.04.2019: Rambagh Palace Hotels Pvt Ltd |
1. Classification of any goods or services or both;
2. Admissibility of input tax credit of tax paid or deemed to have been paid; |
| 46. |
RAJ/AAR/2019-20/04 dt. 16.04.2019: Gitwako Farms India Pvt Ltd |
1. What is the classification when the Frozen Chicken is sold in pacakaged form and it's HSN code?
2. Whether frozen chicken as sold by the company is exempt under Entry No. 9 of Not. No. 02/2017-CT(R)? |
| 45. |
RAJ/AAR/2019-20/03 dt. 16.04.2019: Laxmi Agrotech Steel |
We have been charging a tax rate of 18% on the components of the sprinkler/drip irrigation system sold by us, consequent to the clarification vide Circular No.81/55/2018-GST dt.31st December, 2018, we seek advance ruling over the coverage of various parts of sprinkler system sold by us like Latch Clamp, C-Clamp, Foot Batten, Riser Pipe, Aluminum Rivet and Mini Sprinkler Rod etc. exclusively meant for use in Sprinklers and drip irrigation system but sold in isolation as parts and not as a complete system under the heading 8424 and the tax rate applicable on such components/parts when sold separately and not as a part of the sprinkler/drip irrigation system though meant for exclusive use in them and are designed and shaped that these can be used only in sprinkler/drip irrigation equipment and have no other use. |
| 44. |
RAJ/AAR/2019-20/02 dt. 16.04.2019: Laxmi Rubber Industries |
Considering Note No. 1, 2, 3 of Section XVI and Note No. 2 of Chapter 84, whether based on rules of interpretation of HS codes, the items made of vulcanized rubber like Rubber Ring/GASKET/Seal, Rubber Foot Batten Washer and Rubber Grommets falling under the heading 4016 are taxable as specific rubber items having a GST rate of 18% or as components of sprinkler/Drip irrigation system having a tax rate of 12% under heading 84249000. It is pertinent to note that these items are designed and shaped that these can be used only in sprinkler/drip irrigation equipment and have no other use. |
| 43. |
RAJ/AAR/2019-20/01 dt. 16.04.2019: Udyog Mandir |
1. Will Khadi readymade garments to be included under the entry of Khadi fabric under chapter 50 to 55 of GST classification?
2. If not, then what is the correct classification and rate of tax on Khadi readymade garments? |
| 42. |
RAJ/AAR/2018-19/42 dt. 29.03.2019: TATA Projects Pvt Ltd |
Determination of the liability to pay tax on any goods or services or both |
| 41. |
RAJ/AAR/2018-19/41 dt. 25.03.2019: G A Infra Pvt Ltd |
Whether the activity of O & M of Fluoride control project on ESCO Model and O & M work supply of goods or supply of services and what shall be the rate of GST on it? |
| 40. |
RAJ/AAR/2018-19/40 dt. 25.03.2019: Azad Coach Pvt Ltd |
1. Whether bus body building will be covered under HSN code 8707 or HSN code 9988
2. What is the GST rate applicable on bus body building if it is not covered under Bodies (including cabs), for the motor vehicles of heading 8701 to 8705(HSN code 8707) or under other manufacturing services on physical inputs(goods) owned by others(HSN code 9988). |
| 39. |
RAJ/AAR/2018-19/39 dt. 25.03.2019: Wolkem Industries Ltd |
1. What is the classification of service provided in accordance with Notification No. 11/2017-CT (Rate) dated 28.06.2017 read with annexure attached to it, by the State of Rajasthan to M/s Wolkem Industries Limited for which royalty is being paid?
2. Whether said service can be classified under 9973 specifically under 997337 as Licensing services for the right to use minerals including its exploration and evaluation or as any other service?
3. What is the rate of GST on given services provided by the State of Rajasthan to M/s Wolkem Industries Limited for which royalty is being paid? |
| 38. |
RAJ/AAR/2018-19/38 dt. 22.03.2019: Rajasthan Rajya Sahakari Kriya Vikriya Sangh Ltd |
1. Whether the applicant is liable for charging goods and service tax under the RGST Act, 2017 and CGST Act, 2017 on providing service for procurement of agricultural produce i.e. oilseeds and pulses from farmers either itself or through Kray Vikray Sahakari Samiti on behalf of it’s principal i.e. National Agriculture CO-Operative Marketing federation of India Ltd. (NAFED).
2. Whether the applicant is liable for charging RGST/CGST or IGST as the case may be on it’s outward supplies of goods as well as services after having procured through Krah Vikrah, Sahakari Samiti according to the purchase order of the NAFED
3. Whether the applicant being a Co-Operative society registered under the Rajasthan State Co-Operative Society Act, 1953 now consolidated in the Rajasthan Co-Operative Societies Act, 2001 is liable to deduct Tax at Source (TDS) from payment to or credit of Krah Vikrah, Sahakari Samiti /RAJFED under Notification No. 50/2018-central tax dated 13.09.2018 for their services of procurement of oilseeds and pulses for the applicant to be supplied by the applicant to it’s principal NAFED.
4. Whether the applicant being a Co-Operative society registered under the Rajasthan State Co-Operative Society Act, 1953 now consolidated in the Rajasthan Co-Operative Societies Act, 2001 is liable to deduct Tax at Source (TDS) from payment to or credit of RAJFED under Notification No. 50/2018-Central Tax dated 13.09.2018 for their services of procurement of gunny bags, transportation, insurance and services of surveyors for the applicant to be supplied by the applicant to it’s principal NAFED itself. |
| 37. |
RAJ/AAR/2018-19/37 dt. 14.03.2019: Muncipal Corporation Pratapgarh |
1. Classification of any goods or services or both;
2. determination of the liability to pay tax on any goods or services or both;
3. 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 |
| 36. |
RAJ/AAR/2018-19/36 dt. 14.03.2019: Mohan Infinity |
What is the GST rate on Natural Calcite Powder? |
| 35. |
RAJ/AAR/2018-19/35 dt. 15.02.2019: Shambhu Traders Pvt Ltd |
1. When the Applicant is operating under the Margin Scheme notified under Rule 32(5) of the Central Goods and Service Tax Rules, 2017 (“CGST Rules, 2017”) by selling the used lead acid batteries to other manufacturers whether such used lead acid batteries qualify as ‘second hand goods’ and thus covered under the Margin Scheme notified under Rule 32(5) of the CGST Rules, 2017?
2. When the Applicant is selling goods under the Margin Scheme notified under Rule 32(5) of the Central Goods and Service Tax Rules, 2017. The Tax on Outward Supply under the Margin Scheme would be qualified under which of the following heading in GSTR-3B in following cases:-
a) When Applicant selling the goods within the state?
b) When Applicant selling the goods outside the state?
3. When the Applicant is operating under the Margin Scheme notified under Rule 32(5) of the Central Goods and Service Tax Rules, 2017 (“CGST Rules, 2017”) by selling the used lead acid batteries to manufacturers whether the goods when sold outside the state or when sold within the state of Rajasthan qualifies under the Margin Scheme. |
| 34. |
RAJ/AAR/2018-19/34 dt. 15.02.2019: Aravali Polyart Pvt Ltd |
1. What is the classification of service provided in accordance with Notification No. 11/2017-CT (Rate) dated 28.06.2017 read with annexure attached to it, by the State of Rajasthan to M/s Aravali Polyart Private Limited for which royalty is being paid? Whether said service can be classified under 9973 specifically under 997337 as Licensing services for the right to use minerals including its exploration and evaluation or as any other service?
2. What is the GST rate applicable on given services provided by State of Rajasthan to M/s Aravali Polyart Private Limited for which royalty is being paid? |
| 33. |
RAJ/AAR/2018-19/33 dt. 31.01.2019: Shyam Singh Champawat, M/s Laxmi Machinery Store |
1. Whether I can now be converted into regular GST dealer w.e.f. 25.11.2017? If yes, then whether I can avail credit of stock in hand as on 25.11.2017?
2. If I can’t converted into regular GST dealer w.e.f. 25.11.2017 then in that case what will be situation to me. Whether my assessment will be as per return filed by me?
3. Whether at the time of assessment I will be allowed to claim credit of stock in hand as on 25.11.2017 and well as whether I will be allowed to claim credit of input on goods purchased on or after 25.11.2017 |
| 32. |
RAJ/AAR/2018-19/32 dt. 31.01.2019: Mr. Kailash Chandra (M/s Mali Construction) |
Whether the activity of supply, design, installation, commissioning and testing of solar energy based water pumping systems supply of goods or supply of services and what shall be the rate of GST on it? |
| 31. |
RAJ/AAR/2018-19/31 dt. 31.01.2019: Mr. Kailash Chandra (M/s Mali Construction) |
Whether the activity of supply, design, installation, commissioning and testing of solar energy based water pumping systems supply of goods or supply of services and what shall be the rate of GST on it? |
| 30. |
RAJ/AAR/2018-19/30 dt. 09.01.2019: IMF Cognitive Technology Pvt Ltd |
Whether the ITC of Central Tax paid in Haryana be available to the applicant who is registered in Rajasthan state, whereby such tax is paid on inward supplies used for business of person registered in Rajasthan |
| 29. |
RAJ/AAR/2018-19/29 dt. 09.01.2019: K M Trans Logistics Private Limited |
What should be the place of business to be considered for the purpose of registration.
2. Since no billing is done from any other state other than Jaipur and even input services bills are billed at Jaipur thus the applicant is required to take registration at Jaipur only or at any other state
3. Whether having a vacant lands on lease for parking of trailers/ trucks at various cities for operational purpose requires registration at various cities when billing, control, registered office, head office and management is centralized located in Jaipur |
| 28. |
RAJ/AAR/2018-19/28 dt. 09.01.2019: Akshay Patra Foundation |
1. Whether preparation and serving food to children of Govt Schools under Mid-Day Meal Programme of Govt and serving of food under Govt sponsored Anganwadi meals program is covered under the scope of supply as per section 7 of CGST/RGST Act, 2017
2. Whether the transfer of goods/ capital equipments,exclusively used for Mid-Day Meal (MDM) program and Anganwadi meals program sponsored by Govt., between different kitchens of applicant which are distinct persons as per GST law is covered under the scope of supply as per section 7 of CGST/RGST Act, 2017
3. Whether the sale of scrap items which was generated during MDM program is an activity of sale and thus covered under the scope of supply as per section 7 of CGST/RGST Act, 2017 |
| 27. |
RAJ/AAR/2018-19/27 dt. 03.01.2019: Bella Casa Fashion & Retail Ltd |
What would be the proper classification of quilt (other than cotton quilt)? |
| 26. |
RAJ/AAR/2018-19/27 dt. 18.12.2018: Blackstone Diesels |
Tax rate on “Air dryer complete with final filter for used in breaking system of locomotive supplied to Railway” as per order attached given by Western Railway. |
| 25. |
RAJ/AAR/2018-19/25 dt. 02.11.2018: Sanjog Steels Pvt. Ltd |
1. Whether the supply from M/s SSPL to M/s X on a "Bill to ship to"mode as per provisions of Section 10(1)(b) of IGST Act, 2017 is permissible?
2. Whether as per the press note dated 23.04.2018 issued in relation to the transactions of supply u/s 10(1)(b) of the IGST Act, 2017, the use of e-way bill in the aforesaid facts in the column of "ship to"of ultimate customer M/s X is permissible?
3. Whether in the aforesaid facts the provisions of Section 15 of the CGST Act, 2017 read with rule 28 of CGST Rules, 2017 and in particular the second proviso to Rule 28 would apply for the value of supply for the transactions between M/s SSPL and M/s RSE and thereafter M/s RSE and M/s Goyal as all are registered persons and the transactions are business to business transactions with availability of full ITC?
4. Whether the transactions between M/s Goyal and the ultimate customer M/s X would be covered by the provisions of Section 15 for the value of taxable supply as they are not related persons? |
| 24. |
RAJ/AAR/2018-19/24 dt. 02.11.2018: Pawanputra Travels |
The applicable GST rate on supply of non-airconditioned vehicles on hire to Indian Army? |
| 23. |
RAJ/AAR/2018-19/23 dt. 02.11.2018: UMAX Packing (A unit of UMA polymers Ltd.) |
Whether ITC of IGST paid 'bill to ship to' model admissible to the applicant? |
| 22. |
RAJ/AAR/2018-19/22 dt. 29.10.2018: Shri Kailash Chandra,(Mali Construction) |
1. Classification of any goods or services or both;
2. Determination of the liability to pay tax on any goods or services or both; |
| 21. |
RAJ/AAR/2018-19/21 dt. 13.10.2018: Sandvik Asia Pvt. Ltd |
1. Classification of any goods or services or both;
2. Determination of the liability to pay tax on any goods or services or both;. |
| 20. |
RAJ/AAR/2018-19/20 dt. 13.10.2018: Advantage Agency Pvt. Ltd |
1. Classification of any goods or services or both;
2. Applicability of a notification issued under the provisions of this Act;
3. Admissibility of input tax credit of tax paid or deemed to have been paid;
4. Determination of the liability to pay tax on any goods or services or both;
5. 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. |
| 19. |
RAJ/AAR/2018-19/19 dt. 24.09.2018: Frizo India Private Limited |
“Applicable GST Rate on supply of Solar Power Generating System.” |
| 18. |
RAJ/AAR/2018-19/18 dt. 15.09.2018: ShubhLaxmi Cold Storage & Ice factory |
Whether charges received by the cold storage for providing service of storing of eggs, which is produce of rearing of animals/poultry farming in cold storage is exempted from payment of GST in terms of S.No. 24 of Notification No. 11/2017-CT (Rate) and S.No. 54 of Notification no. 12/2017-CT (Rate) dated 28.06.2016. |
| 17. |
RAJ/AAR/2018-19/17 dt. 15.09.2018: Nagaur Mukandgarh Highways Pvt. Ltd |
1. Claim full ITC pertaining to procurement of goods and services for construction of the project during the Construction Period, as the entire revenue received during the said period is subject to GST.
2. Claim ITCs pertaining to procurement of goods and services during the O & M period after reversal of ITC as per Section 17(2) of the Central Goods and Services Tax Act, 2017 read with Rule 42 of the Central Goods and Services Tax Rule, 2017 as Annuity Payment received during the said period is exempt whereas O & M payments received are subject to GST. |
| 16. |
RAJ/AAR/2018-19/16 dt. 15.09.2018: Solai Redirect India LLP |
Whether EPC contract for set up of solar power generating system be considered as a composite supply with PV modules being the principal supply and be taxed at a rate of 5% (i.e. tax rate applicable on the P.V. modules)? |
| 15. |
RAJ/AAR/2018-19/15 dt. 01.09.2018: Raghav Productivity Enhancers Limited |
Classification and applicable rate of GST on Ramming Mass used in lining of induction furnace. Classification and applicable rate of GST on crushed quartz stones used in lining of furnace through claimed as not containing Boric Acid. |
| 14. |
RAJ/AAR/2018-19/14 dt. 25.08.2018: M/S Chambal Fertilizers And Chemicals Limited |
1. Determination of the liability to pay tax on any goods or services or both;
2. The applicant seeks advance ruling over the applicability of Ocean freight Charges and System of double taxation with respect to import of raw materials of fertilizers. |
| 13. |
RAJ/AAR/2018-19/13 dt. 25.08.2018: M/S PDCOR Limited |
1. Classification of any goods or services or both; Applicability of a notification issued under the provisions of the Act ;
2. determination of the liability to pay tax on any goods or services or both;
3. Whether service provided by the applicant is correctly classified under SAC Code 9983. Whether JDA falls under the definition of Local Authority or Governmental Authority or Government Entity. Whether the services being provided by M/s PDCOR Ltd. in the said case are exempted from GST under the serial number 3 of CGST Notification No. 12/2017 Central Tax (Rate) dated 28th June 2017. |
| 12. |
RAJ/AAR/2018-19/12 dt. 18.08.2018: M/S Smita Gupta (Viney Irrigation) |
1. Classification of any goods or services or both;
2. Whether the laterals such as clamps, bends, tee, coupler ,bush which form part of an Sprinkler System or Drip Irrigation System shall form part iof Entry No. 195B of schedule II of Notification No. 01/2017 dated 28.06.2017 and will it be taxed at 12% |
| 11. |
RAJ/AAR/2018-19/11 dt. 18.08.2018: M/S Tag Solar System |
1. Determination of the liability to pay tax on any goods or services or both;
2. Whether Supply, Commissioning, Installation and maintenance of Solar Water Pumping System would attract 5% GST and if such transaction is Work Contract. Further, if the applicant can raise sepertae bills for Supply of goods and Supply of Services. |
| 10. |
RAJ/AAR/2018-19/10 dt. 10.08.2018: M/S Forbes Facility Services Private Limited |
1. Determination of the liability to pay tax on any goods or services or both;
2. Whether clarification F.No. 354/03/2018 dated 08.01.2018 is also applicable to "Industrial Canteen". |
| 9. |
RAJ/AAR/2018-19/09 dt. 01.08.2018: M/S Kei Industries Limited, Bhiwadi |
1. Applicability of a notification issued under the provisions of the Act
2. Whether the power cables supplied by the applicant would be covered under the scope of Sl. No.1 of Notification 03/2017-CT. |
| 8. |
RAJ/AAR/2018-19/08 dt. 01.07.2018: RFE Solar Pvt Ltd |
Whether contract for erection, procurement and commissioning of solar power plant shall be classified as supply of goods or supply of services; Clarification sought on Classification and Rate of Taxes for the same. |
| 7. |
RAJ/AAR/2018-19/07 dt. 01.07.2018: Jaimin Engineering Pvt Ltd |
Whether applicant is required to be registered? |
| 6. |
RAJ/AAR/2018-19/06 dt. 23-06-2018: Rara Udhyog |
1. Applicability of a notification issued under the provisions of this Act.?
2. Determination of the liability to pay tax on any goods or services or both? |
| 5. |
RAJ/AAR/2018-19/05 dt. 16-06-2018: Habufa Meubelen B.V.(Indian Liaison Office) |
1 Whether the reimbursement of expenses and salary paid by head office to liaison office established in India is liable to GST as supply of service, when no consideration for any service is charged/paid?
2. Whether the applicant is required to get registered under GST ?
3. If it is assumed that the reimbursement of expenses and salary claimed by liaison office is a consideration towards service, then what will be place of service? |
| 4. |
RAJ/AAR/2018-19/04 dt. 16-06-2018: Rhizo Organic |
1. Whether Bio Fertilizer covered under the definition of organic manure (HSN 3101) and what is the rate of GST applicable on Bio Fertilizer if it is not covered under (HSN 3101)? |
| 3. |
RAJ/AAR/2018-19/03 dt. 11.06.2018: Sardar Mal Gold Storage & Ice Factory |
Whether all the goods as listed in the application are covered under the definition of agriculture produce as per Notification No.11/2017-CT(R) dated 28.06.2017; and No.12/2017-CT(R) dated 28.06.2017? |
| 2. |
RAJ/AAR/2018-19/02 dt. 11-05-2018: M/s TP Ajmer Distribution Limited |
1. Whether TPADL is eligible to avail the exemption from levy of GST under Entry No. 25 of Notification 12/2017-Central Tax (Rate) dated 28.06.2017 bearing description 'Transmission or distribution of electricity by an electricity transmission or distribution utility' with respect to the non-tariff charges recovered from its customers?
2. Whether TPADL is liable to pay tax on the aforesaid recovery made from its customer? |
| 1. |
RAJ/AAR/2018-19/01 dt. 27/04/2018: M/s Tata Projects Limited-SUCG Consortium |
1. The nature of Services whether covered under Sl. No.3(VI)(a) of Notification No.11/2017-CT(R) dated 28.06.2017 amended with Notification No.24/2017- CT(R) dated 21.09.2017 and further amended with Notification No.31/2017- CT(R) dated 13.10.2017 ?
2. What is the Rate of GST applicable for the project ?
3.If applicable rate of GST @ 12%, what is the rate of GST applicable on subcontractors leg ?td>
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