GST
GOODS AND SERVICES TAX
ADVANCE RULING AUTHORITY
Advance Ruling Mechanism in GST
Check List for Advance Ruling Mechanism
Annexure
CASE LIST
Date of Advance Ruling
Trade Name
Subject Matter
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

28/01/2019 EX-SERVICEMEN RESETTLEMENT SOCIETY

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

08/01/2019 GGL HOTEL AND RESORT COMPANY LIMITED

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