| S.No. |
Order No, Date & Name of the Applicant |
Question(s) on which Advance Ruling is sought |
| 12. |
TSAAR Order No. 12/2018 dt. 26.09.2018: Prism Hospitality Services Pvt Ltd |
Rate of GST on providing services includes operation of canteen/Mess/Eating House/mess operation/ food sales in Hospitals for patients and visitors/Campsite etc. |
| 11. |
TSAAR/Order No.11 dt. 26.07.2018: Gowra Ventures Pvt Ltd |
1. Whether in the facts and circumstances the pooling of land by way of amalgamation of the separate parcels viz Land 1 and Land 2 as described in the “Statement of relevant facts” would constitute a supply under the Central GST Act, 2017 and SGST Act, 2017 ?
2. Whether in the facts and circumstances construction activity undertaken by the Company, with respect to the share belonging to the Partners (as described in the "Statement of relevant facts”) would be treated a Supply of Service under the Central and State GST Act?
3. Whether in the facts and circumstances, the recovery of construction cost by the Company from the “Partners” would be the transaction value for purpose of Section 15 of the Central and State GST Act to be valued in accordance with Sec 15 read with Rule 30 of the CGST Rules 2017 and SGST Rules 2017?
4. Whether in the facts and circumstances the vesting of the constructed portion upon the "Partners", would independently constitute a supply besides the supply on account of recovery of construction cost as aforesaid by the Company? |
| 10. |
TSAAR O.No. 10/2018 dt. 26.07.2018: K L Hi-tech Secure Print Ltd |
1. Whether supply of service of:
(i) Printing of Pre-examination items like question papers, OMR sheets (Optical Mark Reading), answer booklets;
(ii) Printing of Post-examination items like marks card, grade card, certificates to the educational boards of up to higher secondary; and
(iii) Scanning and processing of results of examinations;
be treated as exempted supply of service by virtue of Entry No. 66 of the Notification No. 12/2017 - Central Tax (Rate), dated 28th June, 2017 and as amended by Notification No.2/2018 - Central Tax (Rate), dated 25th January, 2018; Entry No. 66 of Notification No. 12/2017 - State Tax (Rate), dated 29th June, 2017; and Entry No. 69 of the Notification No. 9/ 2017 - Integrated Tax (Rate), dated 28th June, 2017 as amended by Notification No. 2/2018- Integrated Tax (Rate), dated 25th January, 2018?
2. What would be the classification and the applicable GST rate, for the supply of Printing of cheque book?
3. What would be the classification and the applicable GST rate, for the printing and supply of Aadhaar Cards on paper?
4. What would be the classification and the applicable GST rate, for the printing and supply of Polyvinyl chloride (PVC) Cards? |
| 9. |
TSAAR O.No. 9/2018 dt. 20.07.2018: Susheela Agrovet |
HSN Code applicable for “Chicken waste intestine”. |
| 8. |
TSAAR O.No. 8/2018 dt. 20.07.2018: Victory Comfort Products. |
Rate of Tax on “Coir Sheets / Rubberised Coir sheets or Blocks |
| 7. |
TSAAR Order No. 7/2018 dt. 02-07-2018: Manjira Machine Builders Pvt Ltd |
1. Is the concessional tax rate of 5% as given under Notification No. 47/2017 dated 14.11.2017 is applicable only for Interstate sales i.e., on IGST or also applicable for sales within the state i.e., on SGST & CGST.
2. If this concessional tax rate of 5% is applicable for both Interstate and within the state sales, then can we avail the Input tax credit (ITC) for the raw materials used for these supplies. |
| 6. |
TSAAR Order No. 6/2018 dt. 02-07-2018: Madhucon Sugar and Power Industries Ltd |
1. Whether HSN Code 2207 covers both “denatured Ethyl alcohol and other spirits” (Not fit for human consumption) and “Un-denatured alcohol” (Fit for human consumption).
2. If Un-denatured ethyl alcohol of any strength of percentage or higher by volume i.e., ENA/RS being sold by them for potable application to State Distilleries & Beverages / Manufacturers, in turn who is making liquor for human consumption shall be covered under GST? or it is out of the purview of GST?, If covered under GST what is the rate of duty to be charged by them?
3. If Un-denatured alcohol is not under purview of GST, i.e., ENA/RS sold by them for potable purpose to State distilleries and beverages used for human consumption, what is their obligation and eligibility of Input credit taken on materials/ consumables? |
| 5. |
TSAAR Order No. 5/2018 dt. 02-07-2018: Lyophilization Systems India Private Limited |
The rate of tax applicable as on 15.11.2017 on the Lyophilizers- Machinery for the plant which is being cleared under chapter heading 8419 |
| 4. |
TSAAR Order No. 4/2018 dt. 30-05-2018: M/s. Macro Media Digital Imaging Private Limited |
1. Whether the printed advertisement materials classifiable as supply of goods?
2. If yes, whether it is classifiable under chapter heading 4911 of first schedule to Customs Tariff Act, 1975? |
| 3. |
TSAAR Order No. 3/2018 dt. 30-05-2018: M/s. Nagarjuna Agro Chemicals Private Limited |
Classification of?Agricultural Soil testing Minilab and its Reagent Refills. |
| 2. |
02/2018 dt. 25/03/2018: M/s Maheshwari Stone Supplying Co. |
1. In which Chapter the commodity called “Polished/Processed limestone slabs” falls?
2. Under which HSN Code the above commodity comes?
3. Can it be classified as “Mineral substances not elsewhere specified or included” which is mentioned under HSN Code 2530?
4. Can it be classified under any of the HSN Codes 2515/2516/2521?
5. Can it be retained under HSN Code 25 with inaugural phrase of “Goods not mentioned elsewhere” as mentioned at the start of column of 5%? |
| 1. |
01/2018 dt. 05/02/2018: M/s Sammarth Overseas & Credits Pvt. Ltd |
1. Classification of Goods- “Roof Ventilators”
2. Rate of Tax on “Roof Ventilators |