CASE LIST |
Date of Advance Ruling |
Trade Name |
Subject Matter |
30/06/2022 |
AMWA MOTO LLP |
Whether a three-wheeled electrically operated vehicle, commonly known as e-rickshaw, when sold without battery is classifiable as an “electrically operated motor vehicle" under HSN 8703. |
30/06/2022 |
ROHIT SINGH KHARWAR |
Whether a three-wheeled electrically operated vehicle, commonly known as e-rickshaw, when sold without battery is classifiable as an “electrically operated motor vehicle" under HSN 8703. |
30/06/2022 |
TOPLINK MOTORCAR PRIVATE LIMITED |
Whether GST liability on sale of vehicle, spares etc. can be discharged by utilizing the input tax credit on purchase of demo vehicle. |
22/04/2022 |
COSMIC FERRO ALLOYS LIMITED |
Whether transfer of an unit by the applicant with all the assets including taking over all the liabilities by the purchaser for a lump sum consideration would amount as supply of goods or supply of services and whether the transaction would be covered under Entry No. 2 of the Notification No.12/2017-Central Tax (Rate) dated 28.06.2017. |
07/04/2022 |
UTKARSH INDIA LIMITED |
Whether the contract awarded by East Coast Railways for dismantling of existing sleeper fixing and/or installation of new (H-Beam Steel sleepers) is amounting to execution of original work and would attract IGST@12% in terms of Notification No. 20/2017-lntegrated Tax (Rate) dated 22.08.2017. |
29/03/2022 |
VINIT GLOVES MANUFACTURING PVT LTD |
Rejection of the application for advance ruling. |
29/03/2022 |
PROVAT KUMAR KUNDU |
Whether the applicant, being an agent to supply Superior Kerosene Oil, can be regarded as fair price shop and whether the applicant is providing services to State Government and whether output tax is chargeable on the total consideration received by the applicant or on the basic price of kerosene. |
29/03/2022 |
NATHMULL BHAGCHAND JAIN |
Whether the applicant, being an agent to supply Superior Kerosene Oil, can be regarded as fair price shop and whether output tax is chargeable on the total consideration received by the applicant or on the basic price of kerosene. |
29/03/2022 |
AAKASH FOOD PRODUCTS PRIVATE LIMITED |
What will be the value of supply and rate of tax in respect services provided by the applicant to Food & Supplies Department, Govt. of West Bengal by way of milling of wheat into fortified atta for distribution of such fortified atta under Public Distribution System. |
29/03/2022 |
SNG ENVIROSOLUTIONS PRIVATE LIMITED |
Whether services for collection and disposal of bio-medical waste from various clinical establishments provided by the applicant shall be exempted vide serial number 3 of Notification No. 12/2017 -Central Tax (Rate) dated 28.06.2017 and whether the services provided by the sub-contractor of the applicant shall get covered under the said entry or under entry number 75 of the said notification. |
28/02/2022 |
Cosmic CRF Limited |
Rejection of the application for advance ruling |
31/12/2021 |
DWARKA PROSAD AGARWALA |
Withdrawal of application for advance ruling |
31/12/2021 |
MAA LAXMI ENTERPRISE |
Whether the supply of service provided by the applicant to Food & Supplies Department, Govt. of West Bengal by way of milling of food grains into flour for distribution of such flour under Public Distribution System is eligible for exemption under entry No. 3A of Notification No. 12/2017-CentralTax (Rate) dated 28.06.2017 and what shall be rate of GST on such milling, if it does not fall under entry No. 3A. |
31/12/2021 |
SUEZ INDIA PRIVATE LIMITED |
Whether the supplies provided by the applicant to Kolkata Municipal Corporation shall be considered as divisible supplies and what would be its taxability under the GST Act. |
31/12/2021 |
SHIV FLOUR MILL |
Whether the supply of service provided by the applicant to Food & Supplies Department, Govt. of West Bengal by way of milling of food grains into flour for distribution of such flour under Public Distribution System is eligible for exemption under entry No. 3A of Notification No. 12/2017-CentralTax (Rate) dated 28.06.2017 and what shall be rate of GST on such milling, if it does not fall under entry No. 3A. |
09/12/2021 |
KAYAL INFRA |
Whether the project which is currently under construction by the applicant can be treated as (i) Residential Real Estate Project (RREP) and (ii) affordable residential apartment and what shall be the rate of tax on such supply. |
08/10/2021 |
VINAYAK SINGH |
Whether providing solid waste management services to the municipality is an exempt supply & whether the provision of TDS is applicable on such supply. |
08/10/2021 |
PRODIP NANDI |
Whether the applicant is acting as a pure agent and the payment of salary/wages made by him can be excluded from the value of supply. |
30/09/2021 |
MASTERLY KOLKATA FACILITY MAINTENANCE PVT LTD |
Whether supply of cooking gas through pipeline as provided by the applicant should be classified as supply of goods or supply of services. |
30/09/2021 |
KANAHIYA REALTY PRIVATE LIMITED |
Whether goods supplied at nominal price and under separate invoices with separate prices pursuant to a promotional scheme would qualify as individual supplies taxable at the rates applicable to each of such goods or to be treated as mixed supply and whether credit of the input tax paid on the items being sold at nominal prices would be available to the applicant. |
30/09/2021 |
PIONEER ASSOCIATES |
Whether the definition of ‘affordable residential apartment’ is applicable in respect of flats (having carpet area of 60 sqm and value up to Rs. 45 lacs) of an ongoing projects and tax can be collected @ 8% on all advances received after 01.04.2019. |
30/09/2021 |
EXSERVICEMEN RESETTLEMENT SOCIETY |
Whether the applicant is liable to pay GST only on Management Fee / Administrative charges or on entire billing amount and whether employer portion of EPF & ESl amount of the bill are exempted from payment of tax. |
13/09/2021 |
MANAGEMENT & COMPUTER CONSULTANTS |
Whether services related to pre-examination, conducting of examination and post -examination provided to Educational Boards, Council and Universities shall be treated as exempted supply. |
09/08/2021 |
EASTERN COALFIELDS LIMITED |
Whether the applicant is entitled for input tax credit already claimed by him on the invoices raised by the supplier pertaining to the period Jan-2020, Feb-2020 and March-2020 for which the supplier has paid the tax in November-2020 and whether the applicant has to reverse the said ITC already availed by him |
30/07/2021 |
SNG ENVIROSOLUTIONS PRIVATE LIMITED |
Withdrawal of application for advance ruling |
30/07/2021 |
C M S ENGINEERING CONCERN |
Whether services provided by the applicant to the Directorate of Public Health Engineering, Government of West Bengal for operation of water pump and safeguarding pumping machinery at various Pump Houses for supply of drinking water is exempt from payment of tax |
30/07/2021 |
SREE KRISHNA RICE MILL |
Whether (i) transportation of raw paddy from the point of purchase to the rice mill and (ii) reimbursement of Mandi labour charges are taxable or not |
28/06/2021 |
TERETEX TRADING PRIVATE LIMITED |
Whether supply of services by the applicant by way of arranging sales of goods to the recipient located outside the country shall be considered as ‘export of services’ or not |
28/05/2021 |
Syenthetic Moulders Limited |
Classification and rate of tax on aerobic micro organism/protein derived thereof used in cementitious / concrete application |
03/05/2021 |
Damodar Valley Corporation |
Whether “Damodar Valley Corporation” is covered under the definition of the term ‘Government Entity’ |
22/03/2021 |
Manoj Mittal |
Whether supply of food and beverages made by the applicant shall be treated as supply of goods or supply of services and whether supply of catering services to an educational institution is exempt supply |
05/02/2021 |
Shasank Sekhar Jalan |
Rejection of the application for advance ruling |
05/02/2021 |
RDL-ZYCHL-JV |
Whether dredging of Wular Lake is an exempted supply |
11/01/2021 |
Sital Kr Poddar |
Whether a supplier of works contract service is prohibited from claiming ITC |
04/12/2020 |
Vrinda Engineers Pvt Ltd. |
Whether fabrication of steel structures is job work when the materials except paint are supplied by the recipient |
13/11/2020 |
Lokenath Builders |
Whether conservancy service to Defence establishments are exempt from GST |
12/10/2020 |
ITC Ltd. |
Whether milk with turmeric extraxts is classifiable under HSN 0401 |
12/10/2020 |
Maninder Singh |
Whether works contract service of laying pipelines in Bangladesh is export |
28/09/2020 |
Primarc Projects Pvt Ltd. |
Whether the applicant is eligible for tax concession for its RREP named Akriti being an affordable housing project |
10/08/2020 |
Reach Dredging Ltd. |
Whether dredging is a works contract taxable under Entry No 3(vii) of Rate Notification (service) |
10/08/2020 |
Reach Dredging Ltd. |
Whether works contract for dredging is taxable under Entry No 3(vii) of the Rate Notification (Service) |
10/08/2020 |
Hooghly Motors Pvt Ltd. |
Classification of the three-wheeled electrically operated motor vehicle |
10/08/2020 |
Enfield Apparels Ltd. |
Whether assignment of leasehold right on land is taxable under the GST |
29/06/2020 | I Z Kartex |
Whether repair and maintenace of machinery by a foreign company is import of service
|
29/06/2020 | Swayam |
Whether an NGO facilitating rehabilitation of the survivors of violence on women are liable to pay GST
|
29/06/2020 | Mansi Oil |
Whether a liquidator appointed by NCLT is liable to pay GST on asset sales and required to get registered
|
29/06/2020 | The Leprosy Mission |
Whether imparting vocational training recognized by Govt of India makes an entity eligible for exemption from GST
|
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 |
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 |