Rulings by Advance Authorities

Select year
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
6 Spraymet Surface Technologies (Pvt.) Ltd Karnataka Whether the activity of the applicant is in the nature of Job work, as defined under Section 2(68) of CGST Act, 2017 and whether Notification No.20/2019-Central Tax (Rate) dated 30.09.2019 is applicable on them? 6 dated 08-02-2021 Viewpdficon 97(2)(a)
5 Vevaan Ventures Karnataka (a) What will be the SAC applicable to the activities undertaken by M/s Vevaan Ventures?
(b) Whether the exemption given under Notification No.9/2017 - Inegrated Tax (Rate) dated 28.06.2017 is applicable to the applicant?
(c) Whether the applicant can avail input tax credit of tax paid or deemed to have been paid?
(d) Whether the applicant is liable to pay tax on outward services, if yes, at what rate?
(e) Whether the applicant is required to be registered under the Act?
5 dated 29-01-2021 Viewpdficon 97(2)(a)
4 Dr. H.B. Govardhan Karnataka (a) Is the applicant eligible to be registered under GST Act?
(b) Is there any tax liability on services rendered to the Hospitals/Laboratories/ Biobanks registered in United States of America (USA) and other countries include export of Intellectuals like clinical data completions, analysis, clinical opinion advisory consultation through Phone calls, Video Conference, Mails and other Electronic devices and the applicant is living in India and services rendered from the place of India?
(c) Is there any tax liability on Health Care Services-Medical Services and Paramedical Services (Para-time practicing in Clinic) rendered in India to the recipient from India?
4 dated 29-01-2021 Viewpdficon 97(2)(e)&(f)
3 KSF-9 Corporate Services Pvt. Ltd. Karnataka Whether applicant should charge GST @ 18% for providing security guards and housekeeping services to Kuvempu University, Shivamogga? 3 dated 29-01-2021 Viewpdficon 97(2)(b)
2 KSF-9 Corporate Services Pvt. Ltd. Karnataka Whether applicant should charge GST @ 18% for providing manpower service only on the services charges or on the total bill amount? 2 dated 29-01-2021 Viewpdficon 97(2)(b)
1 Karnataka Co-operative Milk Producers Federation Ltd. Karnataka Whether Chocolate Milk Powder to be classified under HSN 0402 or under 1806 or under any other Chapter? 1 dated 08-01-2021 Viewpdficon 97(2)(a)&(f)