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18% IGST payable on fertilizer export if dealer opts for refund

Case Name : In re Sai Fertilizers Pvt Ltd (GST AAR West Bengal)
Appeal Number : Order No. 20/WBAAR/2019-20
Date of Judgement/Order : 26/08/2019
Related Assessment Year :
Courts : AAR West Bangal (240) Advance Rulings (3785)
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GST on Services related to Cutting and sell of tree after converting into timber to Forest department

Case Name : In re M/s Deputy Conservator of Forests (GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAR ADRG 20/2019
Date of Judgement/Order : 26/08/2019
Related Assessment Year :
Courts : AAR Karnataka (491) Advance Rulings (3785)
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5% GST payable on Leasing of Satellite Transponder

Case Name : In re M/s Antrix Corporation Limited (GST AAR Karnataka)
Appeal Number : Advance Ruling No. KAR ADRG 19/2019
Date of Judgement/Order : 26/08/2019
Related Assessment Year :
Courts : AAR Karnataka (491) Advance Rulings (3785)
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HDPE woven tarpaulin not classifiable as textile under GST Tariff Act

Case Name : In re East Hooghly Agro Plantatron Pvt. Ltd. (GST AAR West Bengal)
Appeal Number : Order No. 19/WBAAR/2019-20
Date of Judgement/Order : 26/08/2019
Related Assessment Year :
Courts : AAR West Bangal (240) Advance Rulings (3785)
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Shyam Samruddhi is an organic fertilizer classifiable under HSN-3105

Case Name : In re Alligo Agrovet Private Limited (GST AAR Maharashtra)
Appeal Number : Advance Ruling No. GST-ARA- 02/2019-20/B-101
Date of Judgement/Order : 26/08/2019
Related Assessment Year :
Courts : AAR Maharashtra (494) Advance Rulings (3785)
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12% GST on Affordable housing project Construction services provided after 25.01.2018

Case Name : In re Yash Nirman Engineers & Contractor (GST AAR Maharashtra)
Appeal Number : Advance Ruling No .GST-ARA-143/2018-19/B-95
Date of Judgement/Order : 23/08/2019
Related Assessment Year :
Courts : AAR Maharashtra (494) Advance Rulings (3785)
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‘Dialyzer’ used in dialysis machine- 5% GST Payable: AAR

Case Name : In re M/s Nipro India Corporation Private Limited (GST AAR Maharashtra)
Appeal Number : NO. GST-ARA- 141/2018-19/B-94
Date of Judgement/Order : 23/08/2019
Related Assessment Year :
Courts : AAR Maharashtra (494) Advance Rulings (3785)
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Admissibility of input tax credit of GST paid on Aggarbatti

Case Name : In re Moksh Agarbatti Co.(GST AAR Gujarat)
Appeal Number : Advance Ruling No. GUJ/GAAR/R/2019/14
Date of Judgement/Order : 23/08/2019
Related Assessment Year :
Courts : AAR Gujarat (406) Advance Rulings (3785)
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Tunnel construction & related work not falls under earth work so not eligible for concessional GST rate

Case Name : In re Soma-Mohite Joint Venture (GST AAR Mahahrashtra)
Appeal Number : Advance Ruling NO.GST-ARA- 08/2019-20/B-100
Date of Judgement/Order : 23/08/2019
Related Assessment Year :
Courts : AAR Maharashtra (494) Advance Rulings (3785)
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GST: Service relating to conduct of online exam is composite supply

Case Name : In re Attest Testing Services Limited (GST AAR Maharashtra)
Appeal Number : Advance Ruling No.GST-ARA- 07/2019-20/B-99
Date of Judgement/Order : 23/08/2019
Related Assessment Year :
Courts : AAR Maharashtra (494) Advance Rulings (3785)
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