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
21/10/2022 BANCHU DAS

Whether conservancy/solid waste management services provided by the applicant to Howrah Municipal Corporation is exempt from GST.

21/10/2022 SHREE POWERTECH

Whether the activities being carried out by the applicant as a sub-contractor for shifting of electrical utilities can be regarded as composite supply of works contract by way of construction of road as specified under serial number 3(iv)(a) of Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017.

21/10/2022 SINGHA BAHENI INDUSTRIES

What shall be the rate of tax and HSN Code of industrial safety belt and harness.

23/09/2022 SIMOCO TELECOMMUNICATIONS (SOUTH ASIA) LIMITED

Classification and rate of tax of supply to be provided by the applicant to State Urban Development Agency for Municipal Wet Waste processing facility along with operation & maintenance under Swachh Bharat Mission/Mission Nirmal Bangla.

18/08/2022 ANAMIKA AGRAWAL

What would be the rate of tax on supply of services for printing on duplex board belonging to the recipient including cutting, punching and lamination of the duplex board, so printed.

18/08/2022 HIMALAYAN FLOUR MILL PRIVATE LTD

Whether the supply of services 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-Central Tax (Rate) dated 28.06.2017.

18/08/2022 BERHAMPUR WAREHOUSING PRIVATE LIMITED

What is the value of supply of services provided by the applicant to the State Government for crushing of wheat into fortified atta which in turn is supplied by the State Government through Public Distribution System and what components and at what value are to be included in calculation of the % of value of goods in the total value of composite supply for the purpose of Notification No. 2/2018- Central Tax (Rate).

18/08/2022 RAJ MOHAN SESHAMANI

What would be the SAC Code & GST Rate for outward supply made by the applicant in case of fruit trees being cultivated and nurtured for marginalised communities and in case of plantation of mangrove seeds and seedlings in coastal areas.

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

29/06/2020I Z Kartex

Whether repair and maintenace of machinery by a foreign company is import of service

29/06/2020Swayam

Whether an NGO facilitating rehabilitation of the survivors of violence on women are liable to pay GST

29/06/2020Mansi Oil

Whether a liquidator appointed by NCLT is liable to pay GST on asset sales and required to get registered

29/06/2020The 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