Advance Ruling Mechanism in GST
Check List for Advance Ruling Mechanism
Date of Advance Ruling
Trade Name
Subject Matter
20/03/2020 ABB India

Whether supply of SCADA System to E W Metro is taxable at the concessional rate

20/03/2020 OPTM Health Care

Whether the RTP is eligible for exemption under Entry 74 of the Exemption Notification

06/03/2020 Swapna Printing Works Private Limited

Whether printing service received locally is export when a foreign buyer is paying the consideration in US dollars

06/03/2020 Dipak Kanti Mazumder

Whether supply of conservancy service to a municipality is exempt supply

06/03/2020 Dolphin Techno Waste Management Private Limited

Whether supply of conservancy service to a municipality is exempt supply

06/03/2020 Newtown Kolkata Development Authority

Whether it is a local authority to whom exemptions for local authority are available

10/02/2020 Sakshi Jhajharia

Whether crushing of grains for distribution through TDS is exempt supply

17/01/2020 Ishan Resins & Paints Ltd.

Classification of the service of leasing goods vehicles to GTA where the right to use is transferred

24/12/2019 Ambo Agritec

Classification of a non edible preparation used in confectionary business

24/12/2019 Infobase Services

Classification of the composite service of selling advertisement space as an agent and printing service

09/12/2019 Switz Foods Pvt Ltd

Whether baked food having more than 20 per cent by weight meat is classifiable under HSN 1601

29/11/2019 Exservicemen Resettlement Society

Whether bonus paid by the recipient is taxable

29/11/2019 Barbeque Nation

Rejection of the application

11/11/2019 Sadguru Seva Paridhan P Ltd

Classification of fusible interlining cloth

11/11/2019 Shewratan Company Ltd

Rectification of order dated 21/10/2019

11/11/2019 Dipeet Agarwal

Whether supply of goods through PDS is exempt

21/10/2019 Shewratan Company

Whether supply of stores in foreign going vessels is export

21/10/2019 Singh Transport

Whether TDS is seductible on supply of solid waste conservancy service to a municipality

21/10/2019 Sri Rabi Sankar Tah

Whether co-owners of a jointly held property are liable to pay tax as an association of individuals

23/09/2019 Sumitabha Ray

Whether service to the Govt relating road construction and irrigation is exempt supply

23/09/2019 Golden Vacations Tours

What is the classification of the standalone service of arranging accommodation in a hotel

23/09/2019 Kay Pee Equipments

What are the determinants for classifying railway supplies

23/09/2019 Mahendra Roy

Whether solid waste conservancy is an exempt supply and whether TDS is payable

23/09/2019 Metro Dairy Ltd.

Admissibility of input tax credit on capital goods and input services used for supply of both taxable and exempted goods

09/09/2019 West Bengal Medical Services Corp Ltd.

Whether supply of services for managing establising and maintenance of hospitals is exempt

09/09/2019 Altabur Rahaman Mollah.

Whether supply of cleaning and sweeping service to hospitals is exempt

26/08/2019 Sai Fertilizers Pvt Ltd.

Whether IGST payable 5% on fertilizer when being exported

26/08/2019 East Hooghly Agro Plantation

Whether HDPE woven tarpaulin is classifiable as textile under GST Tariff Act

19/08/2019 T P Roychowdhury

Whether the service of loading and unloading of yellow peas at the port is exempted supply.

19/08/2019 Siemens Limited

Whether mobilization advance for works contract is supply on the date on which it stands credited on the supplier's account

19/08/2019 Novel Engineering

Whether evacuation and disposal of ash from the ash pond of a thermal power station is an exempted supply

19/08/2019 Macro Media Digital

Whether printing of advertising material is a supply of service.

27/06/2019 Time Tech Waste Solutions Private Limited

Whether TDS notifications applies to conseravncy and waste management service to a municipality

27/06/2019 Borbheta Estate Pvt Ltd

Whether renting a residential property for residential purpose to a company is an exempt supply

27/06/2019 Dredging and Desiltation Company Private Limited

What will be the taxability of the works contract of dredging a river-bed

27/06/2019 Arihant Dredging Developers Private Limited

What will be the taxability of dredging a river-bed

25/06/2019 Champa Nandi

Classification and rate of tax on diesel Loco leased out for shunting of rakes

25/06/2019 Ashis Ghosh

Classification of the work for land filling and site preparation

25/06/2019 Mohana Ghosh

Rectification of the ruling dated 10/06/2019.

10/06/2019 Indrajit Singh, carrying on business under the trade name M/s Maruti Enterprise

Whether Notification on TDS is applicable on exempt supplies

10/06/2019 Mohana Ghosh, carrying on business under the trade name M/s Reesham Associates

Whether input tax credit on purchase of motor vehicles for supplying ren-a-cab service is admissible

10/06/2019 Neo Built Corporation

Whether resuscitation of a river is an exempt supply

10/06/2019 Arihant Dredging Developers Private Limited

Whether drainage of channels and riverbeds is an exempt supply

10/06/2019 Dredging and Desiltation Company Private Limited

Whether work of upgrading the navigability of Mandarmoni River is an exempt supply

08/05/2019 Senco Gold Ltd

Whether input tax credit is admissible if consideration is paid through book adjustment

02/05/2019 Bengal Peerless Housing Development Company Limited

Whether the services offered to the buyer of a flat in a housing complex is composite supply

28/03/2019 Ratan Projects & Engineering Co Private Limited

Whether goods sent for job work but not returned being consumed in the process is supply.

28/03/2019 The Bengal Rowing Club

Rates of tax on variuos services provided by the club.

26/03/2019 Alok Bhanuka

Classification of repairing of movable goods.

26/03/2019 Eskag Pharma Pvt Ltd

Classification of food supplements.

13/03/2019 Udayan Cinema Pvt Ltd

Classification and taxability of the service of a Line Producer located in Brazil.

13/03/2019 Shiva Writing Company Pvt. Ltd.

Classification and rate of tax on pen parts.

26/02/2019 Nipha Exports Pvt Ltd

Whether ITC is admissible on ambulances purchased for the benefit of the employees under legal requirement of the Factories Act, 1948.

26/02/2019 Sarj Educational Centre

Whether service to the students for lodging along with food is a composite supply within the meaning of section 2(30) of the GST

26/02/2019 Piyush Polytex Industries Pvt. Ltd

Seeks a Ruling on description & HSN of Bags/Sacks (both with &
without Handle) made of (i) Laminated P.P. Nonwoven Fabric, (ii) B.O.P.P. Pasted P.P. Nonwoven
Fabric and (iii) Woven Fabric Pasted with Nonwoven Fabric, under the GST Act.

18/02/2019 M/s Tewari Warehousing Co Pvt Ltd

Whether ITC is admissible on construction of a warehouse with prefabricated building blocks

28/01/2019 Storm Communications Private Limited

Whether GST paid on intra-state supply in a state where the applicant is not registered is admissible as ITC


Whether security or scavenging service to Govt is eligible for exemption under Sl No. 3 or 3A of Notification No. 1136-FT dated 28-06-17

28/01/2019 NIS Management Ltd

Whether sweeping service to the Govt is eligible for exemption under Sl No. 3 or 3A of Notification No. 1136-FT dated 28-6-17

28/01/2019 Vedika Exports Tea Pvt Ltd

What should be the classification of tea bag manufacturing service

28/01/2019 Avantika Industries

Whether springs of iron nad steel for railways is classifiable under HSN 8607

28/01/2019 Dinman Polypacks Pvt. Ltd.

Whether PP Leno bags are to be classified as plastic bags

08/01/2019 ITD Cementation India Ltd

What should be the rate of GST on works contract for constructing a civil structure for a Govt entity

08/01/2019 WEBFIL Ltd

Whether Notification No. 1344-FT dated 13-09-18 is applicable

08/01/2019 U.S Polytech

Classification and rate of GST on PP non-woven bags


Whether ITC is admissible on lease rental paid for the pre-operative period for the land on which a hotel is being constructed

21/12/2018 Pew Engineering Pvt Ltd

Whether retrofitment of twin pipe air brake system is composite supply and what is the rate of tax thereon

21/12/2018 Swapna Printing

Whether printing of the Bible is liable to GST when the order has been received from a foreign entity

21/12/2018 RITES Limited

Whether construction of a railway siding by an entity other than railways is taxable under Sl No. 3(v) of Rate Notification on service

26/11/2018 The Association of Inner Wheel Clubs in India

Whether the association is supplying any goods or service

26/11/2018 Skipper Ltd

Whether tax is payable on transportation service in contacts for erection of transmission towers

02/11/2018 Indian Institute of Management, Calcutta

Whether the benefit of entry no. 66(a) of the Exemption Notification for service is available to the applicant

02/11/2018 Premier Vigilance & Security Pvt Ltd.

Whether toll charges are deductible under rule 33

28/09/2018 RLJ Woven Sacks Pvt. Ltd

Classification of PP Leno Bags

28/09/2018 Manali Enterprise

How should the service of printing question papers for educational institutions be classified

18/09/2018 Indian Oil Corporation Ltd

Whether input credit is admissible for GST paid on freight for transporting Petro products to export warehouse

18/09/2018 SMVD Polypack Pvt. Ltd

Classification of PP Leno Bags

01/08/2018 Garuda Power Pvt Ltd

Whether a supplier to SEZ units and developers is liable to pay tax

20/07/2018 Vesuvius India Ltd Whether the activity proposed to be undertaken under Contract Management System (CMS) will result in Supply of goods & services within the meaning of the term under CGST/WBGST Act, 2017
20/07/2018 East Hooghly Polyplast Pvt Ltd "HDPE Woven Tarpaulin” will be classified under HSN 6306 of the GST Tariff
06/07/2018 Mega Flex Plastics Ltd

What should be the classification of PP Leno woven bags.

05/07/2018 M D Mohta

What should be the classification of Rakhi.

30/05/2018 GKB Lens Pvt Ltd.

Whether value of supplies to branches in other states is to be determined under Second Proviso to Rule 28.

30/05/2018 Photo Products Company Pvt Ltd

Whether activity of printing by a photo lab is supply of goods or service and its classification

28/05/2018 IAC Electricals Pvt. Ltd.

Whether tax is payable on transportation and allied services relating to supply of goods.

11/05/2018 EMC Ltd.

Whether and at what rate tax is payable on freight on supply of materials in a composite supply of works contract.

03/05/2018 Sreepati Ranjan Gope & Sons

What will be the classification and rate of tax for railway track maintenance work

21/03/2018 Global Reach Education Services Pvt Ltd

Provides foreign universities services relating to enrolment students from India and wants to know whether it is intermediary

21/03/2018 Switching Avo Electro Power Ltd.

Whether UPS with battery is a composite supply

09/04/2018 Sika India Pvt Ltd.

Whether block joining mortar is classifiable under heading 3214 of the Customs Tariff Act 1975

17/01/2018 Joint Plant Committee

Whether it is required to be registered under the GST Acts

17/01/2018 Akansha Hair & Skin Care Herbal Unit Pvt Ltd

Whether its skincare preparations are medicaments