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GST Advance ruling

Total Records : 303 Current Page : 1 / 11

S.No.	Order/Ruling No	Order Date	Name of Applicant	Description in brief	Category	Download
1	GUJ/GAAR/R/2025/13	30/04/2025	Zen Tobacco Private Limited	1. What will be the classification of the goods viz ‘sada tambaku pre-mixed with lime’ proposed to be manufactured & supplied by them? 2. What will be the rate of GST & compensation cess of the goods viz ‘sada tambaku pre-mixed with lime; proposed to be manufactured and supplied by them?	(a), (b)	Download
2	GUJ/GAAR/R/2025/19	30/04/2025	M/s. Royal Enterprise	classification & rate of tax in respect of commodities viz D M Water, Distil Water & Conductive Water.	(a)	Download
3	GUJ/GAAR/R/2025/14	30/04/2025	LAKHERA EDUTECH PVT LTD	withdrawn	(b),(e),(g)	Download
4	GUJ/GAAR/R/2025/18	30/04/2025	M/s. Yanfeng Seating (India) Pvt Ltd	i. Confirmation on the GST rates applicable to all items under HSN 9401, distinguishing between car seats (HSN 94012000) and other subcategories? ii. Guidance on how to resolve discrepancies during BOE filing for imported car seats to reflect the correct GST rate (28%)? iii. Guidance on how to resolve discrepancies during BOE filing for imported car seats to reflect the correct GST rate (28%)? iv. Can other parts fall under CH 87089900 attracting GST @ 28%?	(a). (b)	Download
5	GUJ/GAAR/R/2025/15	30/04/2025	M/s. HMSU Rollers (India) Pvt. Ltd	Whether proportionate Input Tax Credit is admissible for supply of the following goods and services: a) Steel, Cement and other consumables etc., to the extent of their actual usage in the execution of works contract service when supplied for construction of immovable property, in the form of the factory which is an Integrated Factory Building with Gantry Beam, which in turn is used for mounting across the pre-cast concrete beams, poles over which the crane would be operated; b) Installation and Erection Services of the PEB when supplied for construction of immovable property, in the form of the factory which is an Integrated Factory Building with Gantry Beam, which in turn is used for mounting across the pre-cast concrete beams, poles and over which the crane would be operated; c) Other capital goods like rails, electrification, etc. installed or erected for smooth operation of the crane.	(d)	Download
6	GUJ/GAAR/R/2025/17	30/04/2025	M/s. Enerzi Microwave Systems P Ltd	Whether the IGST on import of parts which has been paid by the foreign supplier M/s. MUEGGE GmbH is available to the applicant.	(d)	Download
7	GUJ/GAAR/R/2025/16	30/04/2025	M/s. Saket International	Whether on the basis of notification No. 5/2017-CT (R) dated 28.6.2017 read with notification No. 9/2022-CT (R) dated 13.7.2022, refund is restricted on outward supply of products in which notified product is used as inward supply.	(b)	Download
8	GUJ/GAAR/R/2025/08	21/03/2025	M/s. Hindustan Pencils Private Limited	M/s. Hindustan Pencils Private Limited	(a)	Download
9	GUJ/GAAR/R/2025/03	21/03/2025	M/s. Acube Engitech Company	Whether the goods supplied by us [becoming victim of fraud without receiving consideration] could be considered as supply of goods under the provisions of section 21 under the IGST Act?	(e)	Download
10	GUJ/GAAR/R/2025/04	21/03/2025	M/s. Vegan Wood Pvt Ltd	Whether the rice husk board manufactured by us comprising of natural fibre [rice husk powder, calcium carbonate, recycling waste & other processing aid as well as PVC resin, wherein PVC acts only as a bonding agent would remain classified as wood and articles of wood under chapter 44 & attract 12% rate of GST	(a),(b)	Download
11	GUJ/GAAR/R/2025/06	21/03/2025	M/s. KEI Industries Ltd	Whether the applicant is eligible to avail ITC on inputs and input services used for construction of concrete tower to support and erect the VCV lines at the factory of the applicant, for manufacture of EHV cables, in terms of Section 17(5)(c) and (d) of the CGST Act, 2017?	(d)	Download
12	GUJ/GAAR/R/2025/09	21/03/2025	M/s. Zydus Lifesciences Ltd	“Whether the applicant is eligible to avail ITC of tax paid on common inputs & input services used in relation to the subscription and redemption of mutual funds?”	(d)	Download
13	GUJ/GAAR/R/2025/11	21/03/2025	M/s. Gujarat Narmada Valley Ferilizers & Chemicals Limited	“Whether the expenditure incurred by the applicant, a listed entity, for the buyback of its shares in the course of furtherance of business, is eligible for Input Tax Credit (ITC) under the GST regime?	(d)	Download
14	GUJ/GAAR/R/2025/07	21/03/2025	M/s. Amneal Pharmaceuticals Pvt. Limited	Whether the Company is eligible to take the input tax credit for the GST charged by the canteen service provider for the canteen services (on the portion which is borne by the company) for its employees where the canteen facility is mandatory in terms of section 46 of the Factories Act, 1948 read with rule 72 of Gujarat Factories rules, 1963	(d)	Download
15	GUJ/GAAR/R/2025/05	21/03/2025	Jitendra equipment	“1. Can the applicant opt for valuation of outward supply as per rule 32(5) of the CGST Rules, 2017 for the new line of business solely [ie only for dealing in second hand goods] besides following regular rules for their existing business? 2. Can the applicant opt for valuation of outward supply only for acquisition made from unregistered dealer and for acquisition from registered dealer they continue to pay GST as regular mode [ie by discharging GST on full amount of sales consideration and claim ITC on acquisition cost]? 3. What will be the amount of difference as per Rule 32(5) for dealing in second hand goods? Does purchase price as per Rule 32(5) include cost of repair/improvement? 4. If the purchase price does not include cost of repair/improvement than can ITC of such repair/improvement cost can be claimed? 5. Does e way bill and e-invoicing applicable for appellant if they follow margin scheme? If yes then which value should be shown in e-way bill and e-invoice and in which section as the data of e-way bill and e-invoice are getting auto populated in GSTR-1. 6. For purchase of second hand goods from registered/unregistered dealer, do appellant need to pay any tax on reverse charge/forward charge basis?”	(c),(d).	Download
16	GUJ/GAAR/R/2025/10	21/03/2025	M/s. Inox Air Products P Ltd	(i) Whether GST is payable on goods lost in transit; (ii) If GST is payable, what should be the value of supply for the purpose of payment of GST; (iii) If GST is not payable, whether the applicant is required to reverse the ITC in terms of section 17(5)(h) of the CGST Act, 2017; (iv) If the applicant is required to reverse ITC in terms of section 17(5)(h) of the CGST Act, on what basis should the applicant be required to reverse.	(d),(e),(g)	Download
17	GUJ/GAAR/R/2025/12	21/03/2025	M/s. Kishor Projects Pvt Ltd	Whether the supply of services of Dredging Activity undertaken by the applicant given to Government is covered in an exemption under serial No. 3A of notification No. 9/2017-IT (Rate) dated 28.6.2017 as amended by notification No. 2/2018-IT (Rate) dated 25.1.2018 applies to the above supply?	(e)	Download
18	GUJ/GAAR/R/2025/01	29/01/2025	Thyssenkrupp Industrial Solutions (India) Private Limited	1. Whether the contract between the Applicant and IOCL is a divisible contract or a single and composite contract? 2. If the contract between the Applicant and IOCL is treated as an indivisible and a single composite contact whether the component imported goods will be taxable as a supply of goods at the time of importation or as a service at the time of incorporation in the works contract i,e. when the erection, commission and installation of goods takes place 3. When imported goods are sold by the supplier to a recipient on a high seas sale basis and such goods are cleared from customs by the recipient (as the importer on record) on payment of duty & Integrated Goods and Service Tax (under Section 5(1) of the Integrated Goods and Services Tax Act, 2017 read with Section 12 of the Customs Act and Section 3 of the Customs Tariff Act, and later such imported & duty paid goods are erected, commissioned and installed by the same supplier in such circumstances	(a),(c),(e),(g)	Download
19	GUJ/GAAR/R/2025/02	29/01/2025	LANDMARK CARS LIMITED	Withdrawn	(a),(b),(c).	Download
20	GUJ/GAAR/ADM/2024/27	31/12/2024	M/s. SUMIRAN FOODS PRIVATE Limited	withdrawn	(a)	Download
21	GUJ/GAAR/ADM/2024/24	31/12/2024	M/s. SHREE KUSHAL POLYMERS	withdrawn	(a)	Download
22	GUJ/GAAR/ADM/2024/23	31/12/2024	M/s. TARA TRADELINK PRIVATE LIMITED	withdrawn	(a)	Download
23	GUJ/GAAR/ADM/2024/28	31/12/2024	M/s. FINE BUILDING PROJECTS LLP	withdrawn	(a)	Download
24	GUJ/GAAR/ADM/2024/30	31/12/2024	HARSHA ENGINEERS INTERNATIONAL LTD.	withdrawn	(a)	Download
25	GUJ/GAAR/R/2024/22	31/12/2024	M/s. GUJARAT RAFFIA INDUSTRIES LIMITED	withdrawn	(a)	Download
26	GUJ/GAAR/ADM/2024/25	31/12/2024	M/s. SHREE KARANI POLYPACK INDUSTRIES	withdrawn	(a)	Download
27	GUJ/GAAR/ADM/2024/29	31/12/2024	M/s. JMD-1	withdrawn	(a),(b)	Download
28	GUJ/GAAR/ADM/2024/26	31/12/2024	M/s. CENTENARY POLYTEX PVT LTD	withdrawn	(a)	Download
29	GUJ/GAAR/R/2024/21	06/09/2024	Om Vinyls Private Limited	1. Whether ‘non woven coated fabrics -coated, laminated or impregnated with PVC falls under HSN 56031400? 2. If ‘non woven coated fabrics -coated, laminated or impregnated with PVC’ does not fall under HSN 56031400 then it will fall under which heading of chapter 50? 3. If ‘non woven coated fabrics -coated, laminated or impregnated with PVC’ does not fall under HSN 56031400 then it will fall under which heading of chapter 39?	(a)	Download
30	GUJ/GAAR/R/2024/20	03/09/2024	Delcaper Technologies PVT LTD	The application for Advance Ruling dated 15.08.2023 of Delcaper Technologies PVT LTD is disposed of as withdrawn.	(b),(f )	Download

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