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Rajasthan Advance Rulings by Appellate Authority

S.No.	Order No, Date & Name of the Applicant	Brief of Order-in-Appeal
10.	RAJ./AAAR/03/2019-20 dt. 30.5.2019: Aravali Polyart (P) Ltd	Appeal by the party is rejected Activities undertaken by the Appellant are classifiable under SAC 9973 under Entry No.17 Sub Entry (viii) and attract 18% GST.
9.	RAJ./AAAR/02/2019-20 dt. 15.5.2019: Shri Kailash Chandra ( Prop. Of Mali Construction)	Appeal by the party is partly allowed to the extent that Solar Power Device attract 9.8 % GST
8.	RAJ./AAAR/01/2019-20 dt. 8.5.2019: MF Cognitive Technology (P) Ltd	Appeal by the party is rejected . ITC of GST paid in Haryana by the Appellant is not available ; The Appellant is registered in Rajasthan.
7.	RAJ./AAAR/07/2018-19 dt. 18/03/2019: Sandvik Asia (P) Ltd	Appeal by the party is rejected Activities undertaken by the Party under the ' Equipment Parts Supply and Services Agreement ' ( Agreement -2) have been upheld as ' Mixed Supply '.
6.	RAJ./AAAR/04/2018-19 dt. 29.11.2018: RFE Solar (P) Ltd.	Turnkey EPC Project for ' Solar Plant ' is covered under ' Works Contract ' and is subject to GST @ of 18% .
5.	RAJ./AAAR/03/2018-19 dt. 31.10.2018: Rara Udyog	Activities undertaken by the appellant are not covered by Entry S.No. 24(i)(i)(c)and 24(i)(iii) of theNotification No.11/2017-Central Tax (Rate) Dt.28.6.2017 and Entry S.No. 54 (c)or Entry S. No. 55 of the Notification No. 12/2017 -Central Tax (Rate) Dt.28.6.2017 and thus will not attract NIL rate of GST
4.	RAJ./AAAR/02/2018-19 dt. 18.10.2018: T P Ajmer Distribution Ltd.	1. No GST is chargeable on Delayed Payment charges collected from the consumers 2. GST is chargeable on Cheque Dishonour charges collected (by whatever name) from the consumers
3.	RAJ./AAAR/01/2018-19 dt. 15.10.2018: SardarMal Cold Storage & Ice Factory	1. Goods mentioned under Group A fall under the definition of Agriculture Produce and thus supply of Cold storage services, is exempt from the levy of GST 2. Goods mentioned under Group B to G are not Agriculture Produces and supply of Cold storage services in respect of these, is chargeable to GST
2.	RAJ./AAAR/06/2018-19 dt. 12.02.19: Nagaur Mukundgarh Highwys (P) Ltd.	1. Annuity payment is exempted from GST in terms of Entry No.23A of the Notification No.12/2017-Central Tax (Rate) Dt.28.6.2017. Howev er only 50% ITC of GST paid on Input & Input services used in the construction phase, is available 2. Full ITC of the GST paid on Input & Input services used in the O&M phase is available
1.	RAJ./AAAR/05/2018-19 dt. 5.12.2018: KEI Industries Ltd.	As the question posed by the party is related to the supplies undertaken by him, prior to the date of filing of the Application for Advance Ruling, so no ruling is given on the question.