Rulings By Advance Authorities
S.No. State/UT Name of Applicant Question(s) on which Advance Ruling Sought Order No. & Date View Category as per Section 97(2) of SGST Act
1 Telangana Prism Hospitality Services (P) Ltd

Rate of GST on providing services includes operation of canteen/Mess/Eating House/mess operation/ food sales in Hospitals for patients and visitors/Campsite etc.

 TSAAR Order No. 12/2018 dt:26.09.18 PDF icon 97 (2) (e)
2 Telangana Gowra Ventures Pvt Ltd.

1. Whether in the facts and circumstances the pooling of land by way of amalgamation of the separate parcels viz Land 1 and Land 2 as described in the “Statement of relevant facts” would constitute a supply under the Central GST Act, 2017 and SGST Act, 2017 ?

2. Whether in the facts and circumstances construction activity undertaken by the Company, with respect to the share belonging to the Partners (as described in the "Statement of relevant facts”) would be treated a Supply of Service under the Central and State GST Act?

3. Whether in the facts and circumstances, the recovery of construction cost by the Company from the “Partners” would be the transaction value for purpose of Section 15 of the Central and State GST Act to be valued in accordance with Sec 15 read with Rule 30 of the CGST Rules 2017 and SGST Rules 2017?

4. Whether in the facts and circumstances the vesting of the constructed portion upon the "Partners", would independently constitute a supply besides the supply on account of recovery of construction cost as aforesaid by the Company?

 TSAAR/Order No.11 Dated 26.07.2018 PDF icon 97(2)(g) & (C)
3 Telangana K L Hi-tech Secure Print Ltd

1. Whether supply of service of:

(i) Printing of Pre-examination items like question papers, OMR sheets (Optical Mark Reading), answer booklets;

(ii) Printing of Post-examination items like marks card, grade card, certificates to the educational boards of up to higher secondary; and

(iii) Scanning and processing of results of examinations;

be treated as exempted supply of service by virtue of Entry No. 66 of the Notification No. 12/2017 - Central Tax (Rate), dated 28th June, 2017 and as amended by Notification No.2/2018 - Central Tax (Rate), dated 25th January, 2018; Entry No. 66 of Notification No. 12/2017 - State Tax (Rate), dated 29th June, 2017; and Entry No. 69 of the Notification No. 9/ 2017 - Integrated Tax (Rate), dated 28th June, 2017 as amended by Notification No. 2/2018- Integrated Tax (Rate), dated 25th January, 2018?

2. What would be the classification and the applicable GST rate, for the supply of Printing of cheque book?

3. What would be the classification and the applicable GST rate, for the printing and supply of Aadhaar Cards on paper?

4. What would be the classification and the applicable GST rate, for the printing and supply of Polyvinyl chloride (PVC) Cards?

 TSAAR O.No. 10/2018 Dated 26.07.18 PDF icon 97(2)(a), (b) & (e)
4 Telangana Susheela Agrovet

HSN Code applicable for “Chicken waste intestine”.

 TSAAR O.No. 9/2018 Dated 20.07.18 PDF icon 97(2)(a)
5 Telangana Victory Comfort Products

Rate of Tax on “Coir Sheets / Rubberised Coir sheets or Blocks

 TSAAR O.No. 8/2018 Dated 20.07.18 PDF icon 97(2)(e)
6 Telangana Manjira Machine Builders (P) Ltd
  1. Is the concessional tax rate of 5% as given under Notification No. 47/2017 dated 14.11.2017 is applicable only for Interstate sales i.e., on IGST or also applicable for sales within the state i.e., on SGST & CGST.
  2. If this concessional tax rate of 5% is applicable for both Interstate and within the state sales, then can we avail the Input tax credit (ITC) for the raw materials used for these supplies.
 TSAAR Order No. 7/2018 dt: 02-07-2018 PDF icon 97(2) (b) & (d)
7 Telangana Madhucon Sugar and Power Industries Ltd
  1. Whether HSN Code 2207 covers both “denatured Ethyl alcohol and other spirits” (Not fit for human consumption) and “Un-denatured alcohol” (Fit for human consumption).
  2. If Un-denatured ethyl alcohol of any strength of percentage or higher by volume i.e., ENA/RS being sold by them for potable application to State Distilleries & Beverages / Manufacturers, in turn who is making liquor for human consumption shall be covered under GST? or it is out of the purview of GST?, If covered under GST what is the rate of duty to be charged by them?
  3. If Un-denatured alcohol is not under purview of GST, i.e., ENA/RS sold by them for potable purpose to State distilleries and beverages used for human consumption, what is their obligation and eligibility of Input credit taken on materials/ consumables?
 TSAAR Order No. 6/2018 dt: 02-07-2018 PDF icon 97(2) (a) (d) & (g)
8 Telangana Lyophilization Systems India Private Limited

The rate of tax applicable as on 15.11.2017 on the Lyophilizers- Machinery for the plant which is being cleared under chapter heading 8419

 TSAAR Order No. 5/2018 dt: 02-07-2018 PDF icon 97(2) (e)
9 Telangana M/s. Macro Media Digital Imaging Private Limited

(i) Whether the printed advertisement materials classifiable as supply of goods?
(ii) If yes, whether it is classifiable under chapter heading 4911 of first schedule to Customs Tariff Act, 1975?

 TSAAR Order No. 4/2018 dt. 30-05-2018 PDF icon 97(2)(a)
10 Telangana M/s. Nagarjuna Agro Chemicals Private Limited

Classification of―Agricultural Soil testing Minilab and its Reagent Refills.

 TSAAR Order No. 3/2018 dt. 30-05-2018 PDF icon 97(2)(a)