GST Appellate Authority for Advance Ruling — February 2025

M/s. Shell Energy India P Ltd · Whether the value attributable to SUG stipulated in the agreement between the applicant and customers is subject to levy of GST and therefore, liable to be included in the consideration for re-gasification se

M/s. Troikaa Pharmaceuticals Ltd · l. Whether GST shall be applicable on the amount recovered by the company, Troikaa Pharmaceuticals Limited, from employees or contractual workers, when provision of third-party canteen service is obligator

M/s. Palsana Enviro Protection Limited · 1. Whether 'Treated Water' obtained from CETP (classifiable under Chapter 2201) will be eligible for exemption from GST by virtue of SI. No. 99 of the Exemption Notification No. 0212017- Integrated T

M/s Divyajivan Healthcare Pvt. Ltd · “Whether lump-sum amount received for Health care Services to be provided for 20 years by the applicant as “Diamond Plan” is exempted from Goods and Services Tax as per Sr. No. 74 of Notification No. 12/

M/s Manishaben Vipulbhai Sorathiya, · What is the appropriate classification & rate of GST applicable on supply of PVC floor mats [Cars] under CGST and GGST?

M/s Tecnimont Private Limited · 1. Whether the transaction of sale of goods by Tecnimont Pvt. Ltd. (TCMPL) to Indian Oil Corporation Ltd. (IOCL) on High Seas Sale basis in terms of Contract No. 44AC9100-EPCC-1 would be covered under Entry N

M/s. Devendra kantibhai Patel · (i) Whether providing services of preparing and providing plans and estimate and preparing and providing DTP [Draft Tender Plan] for the building work provided by the assessee to the R&B department, Governmen

M/s. Mitsubishi Electric India Pvt Ltd · The appeal filed by the Appellant, M/s Mitsubishi Electric India Private Limited was dismissed on the grounds of time limitation, without going into the merits of the case..