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Registrar of Firm & Professional Tax

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GST Advance ruling

Total Records : 275 Current Page : 1 / 10

S.No.	Order/Ruling No	Order Date	Name of Applicant	Description in brief	Category	Download
1	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
2	GUJ/GAAR/R/2024/19	03/09/2024	M/s. Imtiyaz Kaiyum Barvatiya (IB COMMUNICATION)	To decide as to whether the supply of goods [as listed in Annexure I-A of this ARA application] is classifiable as "parts of goods of headings 8901, 8902, 8904, 8905, 8906, 8907" under entry 252 of Schedule 1 of GST Notification No. 01/2017-Central Tax (Rate) dated 28.6.2017 as amended and is liable to GST @ 5% (CGST- 2.5% and SGST-2.5%) or IGST @ 5% or not.	(a) (e)	Download
3	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PVT LTD	The application for Advance Ruling dated 15.08.2023 of Delcaper Technologies PVT LTD is disposed of as withdrawn.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
4	GUJ/GAAR/R/2024/18	02/07/2024	M/s Elixrr Industries Pvt Ltd	Whether or not a manufacturer is eligible to take ITC on the capital goods in the form of wires/cables electrical equipment etc used for transmission of electricity from power station of the DISCOM to the factory premises of the registered person which are installed outside factory premises as per rules and policy of GETCO, Government of Gujarat Electricity distribution company	d	Download
5	GUJ/GAAR/R/2024/17	02/07/2024	M/sAlleima India Pvt Ltd	i. Whether the deduction of a nominal amount by the Applicant from the salary of the employees who are availing the facility of food provided in the factory premises would be considered as a “Supply of Service” by the Applicant under the provisions of Section 7 of Central Goods and Service Tax Act, 2017 and Gujarat Goods and Service Tax Act, 2017? ii. In case answer to above is yes, whether GST is applicable on the nominal amount to be deducted from the salaries of employees? iii. Whether ITC to the extent of cost borne by the applicant is available, to the Applicant on GST charged by the Canteen Service Provider for providing the catering services?	d e g	Download
6	GUJ/GAAR/R/2024/16	02/07/2024	Ms Vijai Electricals Limited	1 Notification 66 of 2017 will applicable for turnkey contract 2 Is GST payable on advance received against supply portion in Turnkey contract 3 Identification of rates for supply and service separately under single contract can be read as divisible contract	a b c	Download
7	GUJ/GAAR/R/2024/15	30/05/2024	M/s Shaktisinh Zala	Withdrawn	(b)	Download
8	GUJ/GAAR/R/2024/14	30/05/2024	M/s Zentiva pvt ltd	1.Whether GST is liable to be discharged on the portion of the amount recovered by the Applicant from its employees towards the canteen facility provided to the employees? 2.Whether GST is liable to be discharged on the transportation facility provided by Applicant to its employees? 3.Whether the Applicant is eligible to avail input tax credit of the GST charged by the canteen service provider for the canteen facility provided to its employees?	(d) (e)	Download
9	GUJ/GAAR/R/2024/13	30/05/2024	M/s Bhagat Dhanadal Corporation	1.Whether the Products ‘Mix Mukhwas’ and ‘Roasted Til & Ajwain’ prepared and sold are covered by HSN code 12074090? 2.Whether the Products ‘Mix Mukhwas’ and ‘Roasted Til & Ajwain’ prepared and sold are covered by entry no. 70 of Schedule I of Notification No.1/2017-Central Tax (Rate) and taxed at the rate of 2.5% CGST and 2.5%% SGST or 5% IGST.	(a)	Download
10	GUJ/GAAR/R/2024/12	30/05/2024	M/s Dormer Tools India Pvt Ltd	1.Whether the deduction of a nominal amount made by the applicant from the salary of the employees who are availing the facility of food provided in the factory premises would be considered as a ‘supply of service’ by the applicant under the provisions of section 7 of CGST Act, 2017 and GGST Act, 2017? 2.In case answer to above is yes, whether GST is applicable on the nominal amount to be deducted from the salaries of employees? 3.Whether ITC to the extent of cost borne by the applicant is available to the applicant on GST charged by the canteen service provider for providing catering services?	(d),(e), (g)	Download
11	GUJ/GAAR/R/2024/11	30/05/2024	M/s Guajarat Eco Textile Park Ltd	1.Whether the ZLD treated water (RO) obtained from ZLD plant classifiable under chapter heading 2201 is covered at: [a]Sr. No. 24 of Schedule-III of notification No. 01/2017- Central Tax (Rate), dated 28-6-2017 as amended - “Waters, including natural or artificial mineral waters, and aerated waters, not containing added sugar or other sweetening matter nor flavored (other than Drinking water packed in 20 liters bottles); or [b] Sr. No. 99 of notification No. 02/2017 – Central Tax (Rate), date 28-6-2017 as amended – “Water [other than aerated, mineral, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container]	(a) (b), (e)	Download
12	GUJ/GAAR/R/2024/10	30/05/2024	Devendra k Patel	1.Whether providing services of preparing and providing plans and estimate and preparing and providing DTP [Draft Tender Plan] for the building work provided by the assessee to the R&B department,Government of Gujarat under the contract would qualify as an activity in relation to Panchayat or Municipality under Article 243 G or Article 243 W respectively, of the Constitution of India? 2.If answer to the first question is in affirmative then, whether such service provided by the applicant would qualify as pure service [excluding works contract service or composite supplies involving supply of any goods] provided to the Central Government, State Government or Union Territory or local authority by way of any activity in relation to any function entrusted to a Panchayat under article 243 G of the constitution or in relation to any function entrusted to a Municipality under article 243 W of the Constitution as provided in serial number 3 of notification No. 12/2017-CT (R), dtd 28.6.2017, and, thus be eligible for exemption from levy of CGST and SGST respectively ?	(b)	Download
13	GUJ/GAAR/R/2024/07	16/04/2024	M/s Perma Pipe India Private Limited	Whether the activity of insulating of bare M. S. Pipes provided by the customers on job work basis by using PU Foam and PE Film/HDPE jackets owned by the applicant would be classifiable under clause (iv) of Sr. No. 26 or under Sr. No. 27 of notification No. 11/2017-CT (Rate) dated 28.6.2017.	(a)	Download
14	GUJ/GAAR/R/2024/09	16/04/2024	M/s Waaree Energies Limited	Whether the applicant being an SEZ unit is required to pay tax under reverse charge mechanism on specified services in accordance with notification No. 10/2017 IT(Rate) dated 28.6.2017 as amended from time to time.	(b) (e)	Download
15	GUJ/GAAR/R/2024/08	16/04/2024	M/s Abans Alternative Fund Manager LLP	1 Whether an applicant which is a SEZ Unit is required to pay tax under reverse charge mechanism on services received from advocate by virtue of Notification No. 10/2017 Integrated Tax Rate (as amended time to time) 2 If, answer to the above point is in the affirmative, then the tax under reverse charge mechanism is required to be paid under which tax head i.e., IGST or CGST and SGST	(b) (e)	Download
16	GUJ/GAAR/R/2024/04	03/02/2024	I tech Plast India Pvt Ltd	1 What is the appropriate classification and rate of GST applicable on supply of plastic toys under CGST and SGST 2 Can the applicant claim ITC in relation to CGST IGST separately in debit notes issued by the supplier in the current financial year i e 2020 21 towards the transactions for the period 2018 19	null	Download
17	GUJ/GAAR/R/2024/05	03/02/2024	Mangaldas Mehta and Company Ltd	1 Whether the applicant is entitled to claim input tax credit of the expenses incurred for the general expenses of the Company which are meant for the purpose of business 2 Whether the applicant is entitled to enjoy the benefit of the input tax credit based on the square foot & area of usage of the premises 3 Whether the provisions of Rule 42 and 43 of the CGST Rules read with SGST Rules are not applicable to the claim of the input tax credit of the applicant as the declared tariff of the hotel rooms never exceeds Rs 7499 at any time during the year	d	Download
18	GUJ/GAAR/R/2024/06	03/02/2024	Suzuki Motor Gujarat Pvt Ltd	1 Whether GST is liable to be discharged on the portion of the amount recovered by the applicant from its employees towards the canteen facilities provided to them 2 Whether the applicant is eligible to avail input tax credit in respect of the GST charged by the canteen service provider for the canteen facilities provided to its employees 3 Whether the applicant is eligible to avail input tax credit in respect of the GST charged by the canteen service provider for the canteen facilities provided to employees on deputation and on business travel and temporary workers 4 Whether applicant is eligible to avail input tax credit in respect of the inputs i.e. equipment and kitchen utensils utilized for providing canteen facilities to its employees	d e	Download
19	GUJ/GAAR/R/2024/02	05/01/2024	Tecnimont Private Limited	1. Whether the transaction of sale of goods by Tecnimont Pvt. Ltd. (TCMPL) to Indian Oil Corporation Ltd. (IOCL) on High Seas Sale basis in terms of Contract No. 44AC9100-EPCC-1 would be covered under Entry No. 8(b) of Schedule III of the CGST Act and shall be excluded from the value of work contract service for charging GST? 2. Whether the transaction of sale of goods on high seas sale basis by the Applicant to IOCL in terms of Contract No. 44AC9100-EPCC-1 would be treated as works contract and whether Applicant is liable to charge GST on the goods sold on high seas sale basis to IOCL? If yes, what will be the applicable rate of tax on such goods supplied?	(e)(g)	Download
20	GUJ/GAAR/R/2024/03	05/01/2024	Kohler India Corporation Pvt Ltd.	(i) Whether the subsidized deduction made by the applicant from the employees who are ultimate recipient of canteen facility provided in factory/corporate office would be considered as ‘supply’ under the provisions of section 7 of the CGST Act, 2017 and the GGST Act, 2017? (ii) If the answer to the above is affirmative, the value at which the GST is payable ? (iii) Whether the Company is eligible to take the ITC for the GST charged by the CSP for canteen services, where the canteen facility is mandatory in terms of section 46 of the Factories Act, 1948.	(c)(d)(e)(g)	Download
21	GUJ/GAAR/R/2024/01	05/01/2024	Unique Welding Products P Ltd	1. Whether the applicant is eligible to take ITC as ‘inputs/capital goods’ or ‘input services’ on the purchased roof top solar system with installation & commissioning in terms of sections 16 & 17 of the CGST/GGST/IGST Act? 2. Whether the roof top solar system with installation and commissioning constitute plant and machinery of the applicant which are used in the business of manufacturing welding wires and hence not blocked input tax credit under section 17(5) of the CGST/GGST/ IGST Act?	(d)	Download
22	GUJ/GAAR/R/2023/36	06/12/2023	Tata Advanced Systems Ltd.	(i) What is the nature of supply under the contract between the applicant & Airbus [i.e. whether the same will qualify as ‘supply of goods’ or supply of service’]? (ii) Given the nature of the activities undertaken by the applicant under the contract, what will be the appropriate classification & rate of tax of the said supply? (iii) What is the value to be adopted for the purpose of payment of GST? (iv) What will be the time of supply for payment of GST	(a)(b)(c)(e)(g)	Download
23	GUJ/GAAR/R/2023/32	03/11/2023	Shree Avani Pharma	1. Whether the service in question falls within the entry Sr. No. 26 of notification No. 11/2017-CE (Rate) dated 28.6.2017, as amended vide notification No. 20/2017-CT (Rate) dated 30.9.2019 & SAC 9988 (id) & attract GST @ 12% [CGST 6% + SGST 6%] or otherwise.	(a)(b)	Download
24	GUJ/GAAR/R/2023/31	03/11/2023	Dedicated Freight Corridor Corporation of India Limited	1. Whether the amount deposited by the applicant (75%) in escrow account against bank guarantee pending outcome of the further challenge against Arbitral Award or dissatisfaction against DAB decision, is liable to GST under the provisions of CGST Act, 2017? 2. If the answer to first question is in affirmative, then, what shall be the ‘time of supply’ when tax on such DAB/arbitral award is payable to Government exchequer, i.e., whether tax is payable (a) when part amount (75%) is deposited into escrow account pending litigiation, or (b) when complete award amount (100%) is paid to the contractor pursuant to finality of the decision. 3. If answer to Question No. 1 is affirmative, whether the applicant is eligible to claim Input Tax Credit (ITC) thereupon?	(c)(d)(e)	Download
25	GUJ/GAAR/R/2023/33	03/11/2023	Tasty Thrills LLP	1. When sub-lessor charges electricity in additional to rent as per sub-lease agreement for immovable property rented to the tenant based on reading sub-meter is sub-lessor liable to charge and pay GST on electricity charged by it? 2. Can electricity charges paid by sub lessor to the supplier of electricity for electricity connection in the name of the landlord and recovered based on sub meters from different tenant be considered as amount recovered based on sub meters from different tenant be considered as amount recovered as pure agent of the tenant when the legal liability to pay electricity bill to supplier of electricity is that of landlord? 3. Can the advance ruling be effective from beginning of the rent agreement date?	(c)(e)(g)	Download
26	GUJ/GAAR/R/2023/34	03/11/2023	The Surat Textile Market Cooperative Shops & Warehouses Society Ltd	(i) Do we have to pay tax under Reverse Charge Mechanism u/s 9(3) or 9(4) for lease renewal amount payable to SMC ? (ii) Do we have to pay tax under Reverse Charge Mechanism u/s 9(3) or 9(4) for premium on lease renewal amount payable to SMC ? (iii) Will collection made from shareholders/shop owners for making payment of lease and lease premium amounts be considered as supply and GST under forward charge is applicable on the same? (iv) What will be the effect of circular no. 101/20/2019-GST dated 30.4.2019 on the transaction? Will it exempt the applicant from payment of tax under Reverse Charge Mechanism? (v) If answer to question no. (iii) is in affirmative, then will applicant’s shareholder/shop owners who are reimbursing the lease and lease premium amount get ITC of the GST charged by the applicant?	(b)(c)(d)	Download
27	GUJ/GAAR/R/2023/28	24/08/2023	M/s. Eimco Elecon India Limited	1. Whether GST is applicable on the amount recovered/collected by the applicant from the employees and contract workers towards canteen services provided by third party CSP at the canteen facility, which is obligatory for the applicant to provide and maintain under section 46 of the Factories Act, 1948. 2. Whether the applicant is eligible to avail ITC of the GST charged by the CSP for providing the canteen services, which is mandatory for the Applicant to provide and maintain under section 46 of the Factories Act, 1948.	(d)(e)	Download
28	GUJ/GAAR/R/2023/29	24/08/2023	M/s. Bayer Vapi Pvt. Ltd	Whether the applicant is entitled to take ITC of the CGST & SGST paid by them on the services received from Vapi Enterprise Ltd in the form of transfer of its rights in the leasehold land owned by GIDC in favour of the applicant which is to be used by the applicant in the course or furtherance of its business in terms of the provisions prescribed under the CGST & SGST Act.	(d)	Download
29	GUJ/GAAR/R/2023/27	12/07/2023	Pooja Construction Co	(i) Whether the applicant is required to obtain registration with State Tax Authorities of Madhya Pradesh State (ii)Tax Rate that will be applicable for providing the above service (iii) SAC code applicable for providing above service under Work Contract	(b) (f)	Download
30	GUJ/GAAR/R/2023/26	12/07/2023	Hilti Manufacturing India Pvt Ltd	(i) Whether the services provided by the applicant to the entities located outside India is covered under Section 13(2) of the Integrated Goods and Services Tax Act, 2017? (ii) Whether the services provided by the applicant is liable to Central Goods and Service Tax and State Goods and Service Tax or Integrated Goods and Services Tax or is it eligible to be treated as a zero rated supply under Section 16 of the Integrated Goods and Services Tax Act, 2017.	(e)(g)	Download

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