Advance Ruling Appellate Mechanism in GST
Check List for Advance Ruling Appellate Mechanism
Date of Advance Ruling
Trade Name
Subject Matter
10/11/2020 M/S IZ Kartex

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

19/03/2020 M/S Sadguru Seva Paridhan Pvt. Ltd

Classification of fusible interlining cloth

09/01/2020 M/S Switz Foods Private Limited

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

23/12/2019 M/S East Hooghly Agro Plantation Pvt. Ltd.

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

23/12/2019 M/S T P Roy Chowdhury & Company Pvt. Ltd.

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

17/12/2019 M/S Macro Media Digital Imaging Pvt. Ltd.

Whether printing of advertising material is a supply of service.

16/12/2019 M/s Siemens Limited

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

21/11/2019 Ashis Ghosh

Classification of the work for land filling and site preparation.

25/09/2019 The Assistant Commissioner of State Tax, Park Street Charge

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

23/07/2019 Eskag Pharma Private Limited

Classification of food supplements.

11/07/2019 Shiva Writing Company Pvt. Ltd.

Classification and rate of tax on pen parts.

08/07/2019 Bengal Rowing Club

Rates of tax on various services provided by the club.

25/06/2019 M/s 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 Act

15/05/2019 What should be the classification of tea bag manufacturing service.
15/05/2019 What should be the rate of GST on works contract for constructing a civil structure for a Govt entity.
13/05/2019 Classification and rate of GST on PP non-woven bags.
03/05/2019 Whether ITC is admissible on lease rental paid for the pre-operative period for the land on which a hotel is being constructed
20/03/2019 Whether the association is supplying any goods or service
08/03/2019 Whether input tax credit is admissible for GST paid on freight for transporting Petroleum products to export warehouse
01/03/2019 Whether the benefit of entry no. 66(a) of the Exemption Notification for service is available to the Indian Institute of Management, Calcutta
31/01/2019 Classification of PP Leno Bags under GST Tariff
03/12/2018 Classification of Laminated Taurpalins of HDPE Woven Fabrics
27/09/2018 Whether value of supplies to branches in other states is to be determined under Second Proviso to Rule 28
01/08/2018 Whether its skin care preparations are medicamaents Appeal Order
26/07/2018 Whether block joining mortar is classifiable under heading 3214 of the Customs Tariff Act 1975
25/07/2018 Whether UPS with battery is a composite supply
24/07/2018 Provides foreign universities services relating to enrollment of students from India and wants to know whether it is intermediary