Rulings of Advance Authority
Advance Authority Rulings (AAR) of All the States
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Classification – Steering Unit (Hydraulic Orbital Valve) – Cannot be considered to be part of the vehicle – Classifiable under Tariff Heading 84.81 of the Customs Tariff Act, 1975
In re: Dyna Automation Pvt Ltd [2018-gstgyan-7(AAR—–)] Ruling Dated: 17.01.2018 The matter referred is whether Steering Unit (Hydraulic Orbital Valve)…
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Selling One of the Manufacturing units with all assets & liabilities for Lump sum consideration – Is supply of Service
In Re: M/s Rajshree Foods Pvt. Ltd. [2018-gstgyan-6(AAR, Karnataka)] Ruling Dated: 23.04.2018 Case No.: KAR ADRG 06/2018 Advance Ruling under…
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Works contract service – Freight and transportation merely a component and not a separate and independent identity – GST payable
In re: EMC Ltd. [201-gstgyan-5(AAR WB)] Ruling Dated: 11.05.2018 Case No. 07/2018 The Applicant is a supplier of materials and…
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Hotel Accommodation & Restaurant services provided within premises of Hotel, to employees & guests of SEZ units – Not supply of goods & services to SEZ units
In re: M/s Gogte Infrastructure Development Corporation Ltd. [2018-gstgyan-4(AAR, Karnataka)] Date Of Ruling: 21.03.2018 Advance Ruling No. KARADRG-2/2018 Order under…
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“SIKA Block Joining Mortar” is taxable @ 14% under sr. no. 24 of Sch.IV vide Not. No. 01/2017-Central Tax(Rate) dated 28.06.2017 and 1125-FT dated 28.06.2017 under WBGST Act, 2017
In re: Sika India Pvt. Ltd. [2018-gstgyan-3(AAR WB)] Ruling Dated: 9.04.2018 Ruling: “SIKA Block Joining Mortar” is to be classified under tariff…
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Books for increasing linguistic fluency in children – classifiable under HSN 4820 as ‘Exercise Books’
Sonka Publications (India) Pvt. Ltd. vs. AAR, Delhi [2018-gstgyan-2(AAR Delhi)] Advance Ruling No. 05/DAAR/2018, Dated: 9.4.2018 (In Application No. 05/DAAR/2018, Dated:…
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Duty Free Shops at Delhi International Airport are Liable to pay GST
In re: Rod Retail Private Ltd. [2018-gstgyan-1(AAR Delhi)] According to Authority for Advance Ruling (AAR), Delhi, ‘duty-free’ shops at New Delhi…
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