Important Advance Rulings


notification Advance Rulings

S.No. GSTIN Applicant Name Authority Name Judgement Date Download  
76 05AADCT13GGN1ZW MS Tube Investment Shri Anurag Mishra, Shri Amit Gupta 22 Dec 2023   AAR JUDGEMENT IN MATTER OF TUBE INVESTMENT
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
13 05AAVCA0824G1ZR AS BHARAT REFINERY (INDIA) PRIVATE LIMITED , Kashipur, Udham Singh Nagar Uttarakhand Shri Anurag Mishra, Shri Rameshvar Meena 11 Apr 2022   Whether the applicant is eligible for concessional rate of tax of 5% under the exemption notification no. 39/2017 CT (R) w.e.f 1 oct 2021?
19 05AACCG6021E1Z7 M/S GARHWAL MANDAL VIKAS NIGAM LIMITED ,Dehradun, Uttarakhand Shri Anurag Mishra, Shri Rameshvar Meena 06 Apr 2022   Whether activities undertaken for implementing various projects by GMVN for Central Govt, State Govt., Local Authority or Govt. Authority where consideration is received in form of grants are supply and chargeable under GST, Their classification , whether they are exempted under GST? Or exempted under Notification no. 12/2017- Central Tax(Rate)(as amended) dated 28 june 2017
20 05AACCD8877D1ZK M/S DRY BLEND FOODS PRIVATE LIMITED, USN,Uttarakhand Shri Anurag Mishra, Shri Rameshvar Meena 01 Apr 2022   Whether Overseas Commission Agent comes under the definition of the term "Intermediary" under IGST Act? Whether services rendered by them means "import of services" under IGST Act? Whether GST is to be paid on RCM basis under IGST Act?
40 05AAALD1881A1ZR DIVISIONAL FOREST OFFICE BAGESHWAR Shri Anurag Mishra, Shri Rameshvar Meena 16 Mar 2022   Provisions regarding labour services for protection of forest ,prevention of damages to forest etc, under CGST Act, 2017.
41 05AEBFS7457J1ZP M/S SHUBHAM SARVAM MEDICAL PROJECTS LLP Shri Anurag Mishra, Shri Rameshvar Meena 19 Jan 2022   Provisions regarding Health Care Services, ancillary services under PPP mode under CGST Act, 2017 and SGST Act, 2017.
17 05AAALA1356K1ZF M/S ALMORA VAN PRABHAG Shri Anurag Mishra, Shri Rameshvar Meena 23 Dec 2021   Questions related to liability of tax under GST for business of forest plantation, tapping, storage and sale/supply of Lisa/Resin .
42 05AAGCS4077C1ZJ M/S ANTARA PURUKUL SENIOR LIVING PVT LTD Shri Anurag Mishra, Shri Rameshvar Meena 12 Nov 2021   Regarding electric charges paid to UPCL for the power consumed by residents in their residential apartments and for common areas and recovered from them on actual cost basis liable to GST and other provisions under GST.
28 05AAGFC3157J1ZJ CORBETT NATURE RESERVE ,SAVELDEH, RAMNAGAR, NAINITAL, Shri Anurag Mishra, Shri Rameshvar Meena 08 Oct 2021   Whether "The Centre" of the applicant is eligible to get benefit of entry No. 74 of exemption Notification No. 12/2017 Central Tax (Rate) dated 28/06/17, classified under SAC Heading 9993
7 05AAACW3417C1ZV M/S WINDLASS BIOTECH LTD ,DEHRADUN Shri Anurag Mishra, Shri Saurabh Kant Shukla 02 Sep 2021   Classification and Rate of Applicable GST on product manufactured by the applicant i.e "Dry Powders containing protein powder with vitamins and minerals"
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