GST
GOODS AND SERVICES TAX
ADVANCE RULING APPELLATE AUTHORITY
Advance Ruling Appellate Mechanism in GST
Check List for Advance Ruling Appellate Mechanism
Annexure
CASE LIST
Date of Advance Ruling
Trade Name
Subject Matter
23/07/2019 Eskag Pharma Private Limited

Classification of food supplements.

11/07/2019 Shiva Writing Company Pvt. Ltd.

Classification and rate of tax on pen parts.

08/07/2019 Bengal Rowing Club

Rates of tax on various services provided by the club.

25/06/2019 M/s Sarj Educational Centre

Whether service to the students for lodging along with food is a composite supply within the meaning of section 2(30) of the GST Act

15/05/2019 What should be the classification of tea bag manufacturing service.
15/05/2019 What should be the rate of GST on works contract for constructing a civil structure for a Govt entity.
13/05/2019 Classification and rate of GST on PP non-woven bags.
03/05/2019 Whether ITC is admissible on lease rental paid for the pre-operative period for the land on which a hotel is being constructed
20/03/2019 Whether the association is supplying any goods or service
08/03/2019 Whether input tax credit is admissible for GST paid on freight for transporting Petroleum products to export warehouse
01/03/2019 Whether the benefit of entry no. 66(a) of the Exemption Notification for service is available to the Indian Institute of Management, Calcutta
31/01/2019 Classification of PP Leno Bags under GST Tariff
03/12/2018 Classification of Laminated Taurpalins of HDPE Woven Fabrics
27/09/2018 Whether value of supplies to branches in other states is to be determined under Second Proviso to Rule 28
01/08/2018 Whether its skin care preparations are medicamaents Appeal Order
26/07/2018 Whether block joining mortar is classifiable under heading 3214 of the Customs Tariff Act 1975
25/07/2018 Whether UPS with battery is a composite supply
24/07/2018 Provides foreign universities services relating to enrollment of students from India and wants to know whether it is intermediary