602 documents in Advance rulings (AAR), newest first
Advance rulings (AAR)
14 Mar 2018
GST Classification and Rate for Automotive Brake Pads and Shoes
Ruling No. 02/2017-18 dated 14th March 2018
The company asked whether their brake pads and shoes should be taxed as friction material or as motor vehicle parts. The authority examined whether these…
Advance rulings (AAR)
14 Mar 2018
GST Classification of E-Rickshaw Inner Tubes: Uttarakhand Advance Ruling
Ruling No. 01/2017-18 dated 14th March, 2018
The company asked if inner tubes for E-Rickshaws qualify for the lower GST rate meant for three-wheeled powered cycle rickshaws. The tax authority decided…
Advance rulings (AAR)
09 Mar 2018
GST on Private Coaching and Entrance Exam Classes
NO.GST-ARA-06/2017/B- 09, Mumbai, dt. 09/03/2018
The company asked the Authority for Advance Ruling (AAR) if their private coaching institute, which prepares students for engineering and medical entrance…
Advance rulings (AAR)
09 Mar 2018
GST Rate for E-Rickshaw Tyres: Maharashtra Advance Ruling
NO.GST-ARA-07/2017/B-10 Mumbai, dt. 09/03/18
The company asked whether tyres for electric rickshaws should be taxed at the lower rate meant for cycle rickshaws or the higher rate for standard…
Advance rulings (AAR)
05 Mar 2018
GST Advance Ruling on Coal Conversion and Job Work
GST-ARA-05/2017/B- 08 Mumbai, dt. 05.03.2018
The company asked the Maharashtra Authority for Advance Ruling (AAR) if turning coal into electricity for a related company counts as job work. The…
Advance rulings (AAR)
03 Mar 2018
GST on Solar Power Plant Contracts: Maharashtra Advance Ruling
GST-ARA-03/2017/B- 07 Mumbai, dt. 03.03.2018
Fermi Solar Farms Private Ltd. asked if they could pay 5% GST on solar equipment and 18% on installation services by splitting their contracts. The…
Advance rulings (AAR)
21 Feb 2018
GST Classification of Radiopharmaceuticals Like FDG
NO.GST-ARA-02/2017/B- 06 Mumbai, dt. 21/02/2018
The company asked the Maharashtra Authority for Advance Ruling (AAR) whether their medical imaging product, Fludeoxyglucose (FDG), should be taxed as a…
Advance rulings (AAR)
19 Feb 2018
GST Exemption for Interest Charged by Del Credere Agents
GUJ/GAAR/R/2018/3 dated 19.2.2018
A Del Credere Agent (DCA) acts as a middleman who guarantees payments for a supplier. When a buyer cannot pay the supplier on time, the agent sometimes…
Advance rulings (AAR)
18 Feb 2018
Claiming GST Input Tax Credit on Leased Motor Vehicles
Order Number 02/2019 dated 18.02.19
The company asked the Madhya Pradesh Authority for Advance Ruling (AAR) if they could claim Input Tax Credit (ITC) on cars bought to lease out to other…
Advance rulings (AAR)
17 Feb 2018
GST Classification of Solar Power Plant EPC Contracts
GST-ARA-01/2017/B- 05 Mumbai, dt. 17.02.2018
The company asked if their solar power plant construction contracts should be taxed as a composite supply of goods. They wanted to know if they could…
Advance rulings (AAR)
05 Feb 2018
GST Classification and Exemption for Electrically Operated Temple Instruments
GUJ/GAAR/RULING/2018/2 dated 5.2.2018
The company asked the Gujarat Authority for Advance Ruling (GAAR) whether their electrically operated drum with bell and zalar, used in temples, qualifies…
Advance rulings (AAR)
05 Feb 2018
GST Classification and Tax Rate for Ice Cream Making Machines
GUJ/GAAR/RULING/2018/1 dated 5.2.2018
The company asked the Gujarat Authority for Advance Ruling (GAAR) to confirm the GST classification for their ice cream making machines. They argued these…
Advance rulings (AAR)
25 Jan 2018
GST on Warehoused Goods Supplied to Naval and Merchant Vessels
AAR/AP/02(GST)/2017 dated 25th January 2018
The company asked the Authority for Advance Ruling (AAR) if selling duty-free ship stores to Indian Naval ships, Coast Guard ships, and foreign-run…
Advance rulings (AAR)
25 Jan 2018
GST on Ship Stores Supplied from Bonded Warehouses
Ruling No. AAR/AP/01(GST)/2017 dated 25th January 2018
The company asked the Authority for Advance Ruling (AAR) if supplying duty-free goods from a bonded warehouse to ships is exempt from Goods and Services…
Advance rulings (AAR)
21 Jan 2018
GST Healthcare Exemption for Diagnostic Services: Advance Ruling 01/2019
Order No. 01/2019 dated 21-01-19
The company asked if their genetic testing services qualified for the GST healthcare exemption under Notification No. 12/2017. The authority examined…
Advance rulings (AAR)
17 Jan 2018
GST Classification for Hydraulic Orbital Valves Under Tariff Heading 8481
GUJ/GAAR/R/2017-18/5 dated 17.1.2018
The company asked the Gujarat Authority for Advance Ruling (GAAR) to clarify the correct GST classification for a hydraulic orbital valve used in…
Advance rulings (AAR)
17 Jan 2018
GST Rate for Water Pumps vs Sewage Pumps: GUJ/GAAR/R/2017-18/4
GUJ/GAAR/R/2017-18/4 dated 17.1.2018
The company asked if their power-driven pumps, used for handling various types of water and waste, qualified for a lower 12% Goods and Services Tax (GST)…
Advance rulings (AAR)
13 Dec 2017
GST Tax Exemption for Cold Storage of Agricultural Produce
GUJ/GAAR/RULING/2017-18/1 dated 13.12.2017
Guru Cold Storage asked if various food items qualify as 'agricultural produce' to claim a GST exemption on storage services. The authority examined…
Advance rulings (AAR)
13 Dec 2017
GST Classification and Tax Rate for Geared Motors
ADVANCE RULING NO. GUJ/GAAR/R/2017-18/2 dated 13.12.2017
The company asked the Gujarat Authority for Advance Ruling (GAAR) to decide the correct Harmonized System of Nomenclature (HSN) code for a 'geared motor'…
Advance rulings (AAR)
15 Nov 2017
Inox Leisure Ltd. GST Advance Ruling Withdrawal Explained
GUJ/GAAR/ADM//2017-18/18 dated 15.11.2017
Inox Leisure Ltd. asked the Gujarat Authority for Advance Ruling (AAR) to classify certain goods or services for Goods and Services Tax (GST) purposes…
