Important Advance Rulings


notification Advance Rulings

S.No. GSTIN Applicant Name Authority Name Judgement Date Download  
85 05AAACT7905Q1ZW M/S THDC INDIA Ltd. Shri Anurag Mishra, Shri Vivekanand Maurya 19 Jun 2024   Whether THDCIL is Govt. Entity or not? And whether Advocates etc. are exempt from GST for THDCIL?
84 05AAALI0033R4Z2 FINANCE & ACCOUNTS OFFICE -IIT ROORKEE Shri Anurag Mishra, Shri Vivekanand Maurya 19 Jun 2024   Whether IIT Roorkee comes under Pure agent/ Real Estate Owner etc. for dues recovered from its commercial occupants of campus space..
78 05AAACT7905Q1ZW M/S THDC INDIA Ltd. Shri Anurag Mishra, Shri Vivekanand Maurya 26 Feb 2024   Whether THDCIL needs to pay GST under Forward charge or under RCM and whether UKPSVEN can have dual status.i.e.for some purpose local authority while for others it may not,
79 05AAALU0118MHZL UTTARAKHAND PEYJAL SANSADHAN VIKAS EVAM NIRMAN NIGAM ,Dehradun Shri Anurag Mishra, Shri Vivekanand Maurya 21 Feb 2024   Whether RCM is applicable with regard to services provided to THDC or fall under Forward charge and who will pay tax. Who is entitled to avail ITV on the GST deposited.
77 05AAICS1307F1ZS LIAISON OFFICE DEHRADUN (SJVN Ltd.) Shri Anurag Mishra, Shri Vivekanand Maurya 01 Feb 2024   Who is primarily liable to pay GST RCM tax on royalty payments.
80 05AADCT1398N1ZW M/s TUBE INVESTMENTS OF INDIA LIMITED , Haridwar Shri Anurag Mishra, Shri Vivekanand Maurya 22 Dec 2023   Regarding canteen services provided to the employees.
76 05AADCT13GGN1ZW MS Tube Investment Shri Anurag Mishra, Shri Amit Gupta 22 Dec 2023   AAR JUDGEMENT IN MATTER OF TUBE INVESTMENT
83 05ACMFS6830N1ZJ M/s Stellar Cold Chain Inc ,Kashipur Shri Anurag Mishra, Shri Vivekanand Maurya 22 Aug 2023   Regarding GST on Storage Charges and applicability of Notification no. 04/2022-Central Tax (Rate) dated 13/07/2022
81 05AAGCI2642P5Z7 INDIA OPTEL LIMITED ,DEHRADUN Shri Anurag Mishra, Shri Vivekanand Maurya 01 Aug 2023   Whether GST is applicable on Liquidated Damages recovered from the vendors.
82 05AAGCI2642P5Z7 INDIA OPTEL LIMITED , DEHRADUN Shri Anurag Mishra, Shri Rameshvar Meena 01 Aug 2023   Whether the applicant has to pay GST under Reverse Charge as per S. No. 5 of Notification No. 13/2017 Central Tax (Rate) at the time of making payments to CPWD and Applicability under reverse charge basis on other charges.
75 05MRTU02821A1DB UKPFMS, Dehradun Shri Anurag Mishra, Shri Rameshvar Meena 27 Mar 2023   Whether GST is applicable on whole bill or only on monthly rental on motor vehicle hire service if it is the duty of service provider to arrange for fuel and maintenance of vehicle deployed as per agreement.
74 05AAAAU5634K1ZD M/S UTTARAKHAND CIVIL AVIATION DEVELOPMENT AUTHORITY Shri Anurag Mishra, Shri Rameshvar Meena 20 Mar 2023   Classification of services provided by Heli-operators and GST rate applicable on them.
38 05AADCT1398N1ZW TUBE INVESTMENTS OF INDIA LIMITED Shri Anurag Mishra, Shri Rameshvar Meena 24 Nov 2022   Whether nominal fees collected from employees for canteen food is Supply under CGST Act,2017? If yes then rate of tax, ITC available etc. under CGST Act, 2017.
37 05AAJFT8968K1ZC TARA GENSET ENGINEERS REGD Shri Anurag Mishra, Shri Rameshvar Meena 31 Oct 2022   Determination of the liability to pay tax on cost of diesel incurred for running DG Set in the course of providing DG rental service under CGST Act 2017 and Uttarakhand GST Act,2017.
39 05AAECM1785FCZ9 PTCUL DEHRADUN Shri Anurag Mishra, Shri Rameshvar Meena 26 Sep 2022   GST Tarrifs and other provisions on liquidated damages levied on contractors/ vendors under CGST Act,2017
22 05AAECM1785FCZ9 M/S CORPORATE HEAD QUARTER PAYMENT UNIT PTCUL DEHRADUN Shri Anurag Mishra, Shri Rameshvar Meena 26 Sep 2022   Whether UK CAMPA comes under definition of "Government" under CGST Act,2017 and questions related to supply of service, levy of GST etc.
23 05EOFPS2375R1Z4 NEW JAI HIND TRANSPORT SERVICE Shri Anurag Mishra, Shri Rameshvar Meena 26 Sep 2022   Whether the value fo free diesel filled by service recient under the accepted terms of contractual agreement in the fleet(s) placed by GTA service provider will subject to the charge of GST by adding this free value diesel in the value of GTA service, under the Central Goods and Service Tax Act 2017 & Uttarakhand Goods and Service Tax Act, 2017?
12 05AAMPH3802P1ZJ M/s Rameshwar Havelia with trade name DOON VALLEY LOGISTICS Dehradun Shri Rameshvar Meena, Shri Anurag Mishra 18 Jul 2022   Whether ITC on Inputs nd Input Services received for the development of infrastructure for rental warehouse by applicant is admissible to them or not?
29 05AAHCS7324R2ZQ M/s SIDCUL Dehradun Uttarakhand Shri Anurag Mishra, Shri Rameshvar Meena 13 Jul 2022   Whether double charging of GST as mentioned in draft estimates submitted by PITCUL/UPCL in respect of contract involving supply of equipment/machinery & erection, installation & commissioning services with civil work is correct as per the present GST regime?
31 05AAACU7370A1ZP M/S ULTRA TECH SUSPENSION PVT LTD , USN , Uttarakhand Shri Anurag Mishra, Shri Rameshvar Meena 27 Apr 2022   Classification and applicable rate of the Goods namely U-Bolt, Front Spring Bolts & Spring Pins
1234