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S.No State/UT GW-year-State Order No.& Date Name of Applicant Question(s) on which Advance Ruling Sought Category as per sections 97(2) of SGST Act View PDF
1 Karnataka AAR-GW-268-2024-KT 28-February-2024, 09/2024 1. SRI SRINIVASA CONSTRUCTIONS INDIA PVT. LTD

a.  Whether the applicant is required to add the work sites as additional place of business in their GST registration certificate?
b. If the work site is required to be registered as additional place of business of the contractor then what is the address proof which will be required to be submitted by the applicant? Will the tender document/agreement entered into with Government/Government Authority will suffice as address proof for the purpose of processing the amendment application?
c. If the work site is not required to be registered as additional place of business of the contractor then is it permissible for the contractor to procure the goods from his vendors (located within the state of Karnataka or outside) wherein the goods are directly delivered to the such work site? What are the documents that will be required to be carried along with such movement of goods?
d. There are instances where the Contractor is required to move the goods from one location of the work site to another location of the work site, especially in case of road construction / drinking water supply work contracts. What are the documents which are required to be accompanied along with movement of goods?

98(2) View
2 Karnataka AAR-GW-267-2024-KT 28-February-2024, 08/2024 1. CHANGEJAR TECHNOLOGIES PVT. LTD.

a. Whether applicant, who only collects a commission as a percentage of the value of digital gold sold through its platform and the entire sale proceeds are paid directly to seller of Digital gold through an Escrow account would qualify him as an ‘Agent’ for the purpose of GST law and is therefore not covered by applicability of Notification No. 52/2018 – Central Tax, read with Section 52 of Central Goods and Services Tax, 2017 and corresponding state Notification 20/2018 (Karnataka) read with Section 52 of Karnataka Goods and Services Tax, 2017?
b. Whether applicant is required to obtain registration as an E-commerce operator as per provisions of Rule 12 of Central Goods and Services Tax Rules, 2017?

97(2)(b)(f) View
3 Tamil Nadu AAR-GW-323-2024-TN 26-February-2024, 125/AAR/2023 1. Faiveley Transport Rail Technologies India Private Limited

Whether GST is applicable on recovery of nominal amount by the Applicant from employees for availing the facility of Canteen at the factory premises

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4 Tamil Nadu AAR-GW-319-2024-TN 26-February-2024, 124/AAR/2023 1. N. R. Engineering Industries

Whether the Car Seat Sushion Suspension Wires manufactured by the applicant will fall under HSN 87089900

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5 Tamil Nadu AAR-GW-320-2024-TN 26-February-2024, 123/AAR/2023 1. Suswani Foundations Private Limited

Wheher ITC is available on Inputs to the assessee when the Godowns construted by him is entirely meant for renting it out for Commercial purposes to registered dealers

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6 Tamil Nadu AAR-GW-322-2024-TN 26-February-2024, 122/AAR/2023 1. Tamil Nadu Generation and Distribution Corprotion Limited

Liability to levy of GST on the collection of Application fee, Meter rent, Testing Fee, Harmonic Compensation chrges, Capacitor Compensation charges, Estimate charges for dditional load or reduction in load etc.,

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7 Tamil Nadu AAR-GW-321-2024-TN 26-February-2024, 121/AAR/2023 1. Indico Motors Private Limited

Whether fabrication of Truck Body on Chassis of Truck supplied by customer will be considered as sale or job work for the purpose of GST Billing?

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8 Tamil Nadu AAR-GW-318-2024-TN 26-February-2024, 120/AAR/2023 1. KK Processors

1.Is it Sale of Goods or services or both ?
2.If it is serevice, what is the Tax Structure
3.If it is sale of goods, what is the Tax Structure? Etc

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9 Telangana AAR-GW-269-2024-TEL 09-February-2024, TSAAR Order No.06/2024 1. M/s.Narayan Trading Corporation

Q1. Whether Department for Women, Children, Disabled & Senior Citizens is covered under the definition of "industrial consumer or institutional consumer"?
Q2. Whether the goods supplied by the applicant through the Nodal Agency - Hyderabad Agricultural Co-operative Association Limited (HACA) attracts GST?

98(4) View
10 Telangana AAR-GW-158-2024-TEL 09-February-2024, TSAAR Order No. 05/2024 1. M/s. Navya Nuchu

1. Whether rent received from the Govt. SWCBH is taxable or not?

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