Rulings by Advance Authorities

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Sl. NO. Name of Applicant Name of State/UT Question(s) on which Advance Ruling Sought Order No. & Date View Category as per Section 97(2) of SGST Act
18 Strides Emerging Markets Limited Karnataka What is the appropriate classification of Nicotine Polacriliex Lozenge (hereinafter referred to as “NCT”) manufactured by the Company and rate of tax applicable thereupon under Notification 01/2017-Central Tax (Rate), dated 28-06-2017? 18 dated 07-08-2019 View 97 (2) (a) (b)
17 Durga Projects and Infra Structure Private Limited Karnataka a)   Whether Applicant is liable for GST towards work executed under JDA on land owner’s portion where work commenced during pre-GST and continued under GST Law. If tax is applicable the valuation for payment of tax? 17 dated 25-07-2019 View 97 (2) (c) (e)
16 Durga Projects and Infra Structure Private Limited Karnataka Applicability of GST on partially completed flats i.e.
a) Partially completed flats having identified customers before GST regime
b) Partially completed flats, where customers are identified after implementation of GST regime, and
c) Partially completed flats, where no customers are identified.
16 dated 25-07-2019 View 97 (2) (c) (e)
15 United Eningeering Works Karnataka The applicable rate of GST for the manufacturing and supply of submersible pump sets and accessories with installation ,electrification and energisation under Ganga kalyana scheme to Social welfare department of Government of Karnataka meant for various beneficiaries(farmers) as notified by the departments and they also provide guarantee and maintainenance of installed submersible pump sets till two years which is used for irrigation al purpose. 15 dated 25-07-2019 View 97 (2) (b) (e) (g)
14 Eurofins Advinus Ltd(Advinus Therapeutics Ltd) Karnataka Whether providing research report on activity carried out as a study of a chemical or biological entity that is still in research stage and not yet a product and is supplied by party located outside India is export of service as per subsection 2 of section 13 of the IGST Act,2017 and considered as Zero rated supply of service ? But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their letter dated 15-07-2019. 14 dated 25-07-2019 View 97 (2) (a)
13 Tool Compp Systems Private Limited Karnataka Clarification regarding applicability of Tool Amortisation cost (Transaction Value) in GST Regime on Capital Goods received freely on returnable basis from the recipients (Customer) for parts production and supply. 13 dated 16-07-2019 View 97 (2) (e)
12 Tata Marcopolo Motors Limited Karnataka Whether the activity of building and mounting of the body on the chassis by the Applicant will result in supply of goods under HSN 8707 or supply of services under HSN 9988?? 12 dated 25-06-2019 View 97 (2) (a)
11 Sri Kanyakaparameshwari Oil Mills Karnataka a) What is rate of tax for “Perfumed Deepam Oil” which is prepared by mixing Gingely Oil, Palmoline Oil, Rice Bran Oil or any one oil with perfurme or chemical and used for lighting lamp for God (not for cooking) with HSN Code?
b) What is rate of tax for “Non- perfumed Deepam Oil” which is prepared by mixing Gingely Oil, Palmoline Oil, Rice Bran Oil or any one oil without perfurme or chemical and used for lighting lamp for God (not for cooking) with HSN Code?
c) What is rate of tax for a mixture of Gingely Oil, Palmoline Oil, Rice Bran Oil or any one oil?
11 dated 25-06-2019 View 97 (2) (a)
10 Soft Turf Karnataka i) Whether the PVC Carpet Mats manufactured by the applicant is classifiable under Tariff item 5705 00 49 of the Customs Tariff Act, 1975 and therefore, in view of Entry 146 of Schedule II of Notification 01/2017- Integrated Tax (Rate) dated 28 June 2017 as amended from time to time, attract a levy of 12%.?
ii) But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their letter dated 22-05-2019.
10 dated 30-05-2019 View 97 (2) (a)
09 Urbanac Projects Private Limited Karnataka i) How to adjust the Service Tax which has been paid on mobilization advances in Pre-GST regime ?
ii) But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their letter dated 06-05-2019.
09 dated 15-05-2019 View 97 (2) (c)
08 Hotel Leela Venture Limited Karnataka i) Whether Sale of Karnataka Hotel as going concern on slump sale basis can be construed to be “Supply” in terms of Section 7(1) of the CGST Act 2017? If answered in affirmative, whether the transaction would be regarded as supply of goods or supply of service?
ii) Whether the said transaction can be construed as ‘Service by way of transfer of going concern as whole or an independent part there on under Sl.No.2 of the Notification No .12/2017 –Central Tax(Rate) dated 28-06-2017 or No.9/2017-Integrated Tax (Rate) dated 28-06-2017 or Notification (12/2017)NO FD 48 CSL 2017, Dated 29-06-2017 ?.
But the Applicant Company requested to permit them to withdraw the application filed for advance ruling vide their letter dated 06-05-2019
08 dated 09-05-2019 View 97 (2) (b)
07 Sanika Developers Karnataka The activity of construction of complex or building intended for sale to a buyer wholely or partly, where the entire consideration has been received /receivable after completion of construction, be treated as supply of taxable service ?
But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their letter dated 26-03-2019
07 dated 09-05-2019 View 97 (2) (b)
06 Rashi Eco Tourism Limited Karnataka a) Whether room rent and food supplied in the room constitute mixed supply? If yes what is the rate of GST on such supply or otherwise?
b) The company supplies food in a day out package along with sports activities, whether it constitutes mixed supply? If yes what is the rate of GST otherwise?
c) If any person avails restaurant facilities only, what is the percentage of the GST ?
d) The Corporates book rooms/halls for their meeting & other occasions and food is supplied as a complimentary, whether it constitutes mixed supply? If yes what is the rate of GST ?
e) If Food is supplied along with liquor, what is the rate of GST ?
f) If Food & liquor is supplied to the room, what is the rate of GST ?
g) If food, liquor, along with accommodation and sports services, does it constitute mixed supply. If yes, What is the rate of GST ?, otherwise what is the GST rate ?
h) In case the company provides accommodation services, food services and sport services, whether is it eligible to take Input tax Credit on food items, maintainenance activities and other incidental expenses?
i) If company eligible to take input tax credit on food items, where it constitutes mixed supply?
j) The company also runs Ayurvedic SPA Clinic. If ayurvedic Treatment is included as part of the package, what is the rate of GST?
k) If soft drinks are supplied along with food, Whether it constitute mixed supply? If yes, what is the GST rate; otherwise, What is the GST Rate?
l) If soft drinks are provided in a day out package, what is the GST rate?
06 dated 04-04-2019 View 97 (2) (c) (d)
05 Britannia Industries Limited Karnataka Whether the promotional product would qualify to be a supply liable to GST and whether the supply of the main product with free product would fall within the mischief of a mixed supply attracting the rate of tax of the product attracting the highest rate of tax.
But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their letter dated 02-04-2019
05 dated 04-04-2019 View 97 (2) (c) (d)
04 NMDC Limited Karnataka Whether credit of service tax paid on Operation & Maintainenance service received by the applicant in Pre-GST regime can be claimed as Input Tax credit under section 140(5) of the GST Act 2017 in case invoices for such services were received after the appointed date.
But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their letter dated 25-03-2019 .
04 dated 27-03-2019 View 97 (2) (c) (d)
03 Robo Silicon Private Limited Karnataka a) What is the classification for the services received by Robo silicon Private Limited from the state of Karnataka for which Royalty is being paid by Robo silicon Private Limited? Whether the said service can be classified under the heading 9973 specifically under 997337 as licensing services for the right to use minerals including its exploration and evaluation or any other service under notification No 11/2017 –Central Tax (Rate) dated 28.06.2017 ?
b) What is the applicable rate of GST on the services received by them Robo silicon Private Limited
But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their letter dated 26-02-2019
03 dated 12-03-2019 View 97 (2) (c) (a)
02 Robo Quaaries Private Limited Karnataka a) What is the classification for the services received by Robo silicon Private Limited from the state of Karnataka for which Royalty is being paid by Robo silicon Private Limited? Whether the said service can be classified under the heading 9973 specifically under 997337 as licensing services for the right to use minerals including its exploration and evaluation or any other service under notification No 11/2017 –Central Tax (Rate) dated 28.06.2017 ?
b) What is the applicable rate of GST on the services received by them Robo silicon Private Limited
But the Applicant requested to permit them to withdraw the application filed for advance ruling vide their letter dated 26-02-2019
02 dated 12-03-2019 View 97 (2) (c) (a)
01 Xiaomi Technology India Private Limited Karnataka Whether the “Power Bank”, traded by the Applicant, is classifiable under Heading 8504 40 90 as ‘Static Converter – Others’ ? 01 dated 22-01-2019 View 97 (2) (a)