GST Appellate Authority for Advance Ruling — January 2025

M/s. Ramdev Food Products Pvt. Ltd · i)What is the applicable rate of tax under the GST Acts on supply of instant mix flours for gota, khaman, dalwada, dahiwada, idli, dhokla, dhosa, pizza, methi gota and handvo? ii)What is the applicable r

M/s. GSPC (JPDA) Ltd · Whether payment of settlement fees against demand made by ANP vide letter dated 15.7.2015 attract levy of GST under GST regulations.”

M/s. Data Processing Forms P Ltd · In relation to services provided to the GPSSB: whether the services provided to the Panchayat Service Board, amounts to services provided to the Panchayat, and covered under entries 3 and 3A, of the Notifi

M/s. Riddhi Enterprise · i)Whether the food &beverages prepared & supplied by the Applicant to its customers whether consumed in the restaurant or by way of takeaway qualifies as restaurant services' and is classifiable under SAC '996331: S

M/s. DOMS Industries Pvt Ltd · i)Whether the supply of pencils sharpener along with pencils being principal supply will be considered as the composite supply or mixed supply? ii)What will be the HSN code to be used by us in the above case.

M/s.Tamil Nadu Nurses and Midwives Council · The ruling pronounced by the AAR in Advance Ruling No.21/ARA/2024 dated 30.09.2024 is upheld and accordingly, the appeal filed by the appellant is dismissed.

M/s. Tamil Nadu Medical Council · The ruling pronounced by the AAR in Advance Ruling No.20/ARA/2024 dated 27.09.2024 is upheld and accordingly, the appeal filed by the appellant is dismissed.