States GST & VAT - QUESTION : The Applicant was engaged in development, construction, leasing and sale of commercial properties and providing the fit-outs and related infrastructure on hire to various tenants of the properties held by Bengal Intelligent Parks Private Limited (BIPPL) and BIP Developers Private Limited, subsidiaries of the Applicant in India and providing related consultancy services. It sought advance ruling on the following questions: What would be the proper classification of the services being provided by the applicant by way of supplying fitted assets on hire basis and the corresponding rate of GST from the below options: (a) Whether the said service will be covered by serial no 17(iii) of the Notification No. 11/2017-Central Tax (Rate) dated 28-6-2017 under SAC 997314, attracting a GST Rate of 28% which the Applicant has been following since inception of GST; or (b) Whether the said service will be covered by serial no 17(viii) of the Notification No. 11/2017-Central Tax (Rate) dated 28-6-2017 classified as “leasing or rental services concerning office machinery and equipment (except computers) with or without operator” under SAC 997314, attracting a GST Rate of 18% as recently held by the West Bengal Authority for Advance Ruling in the case of Sun Knowledge Private Limited vide Order No. 29/WBAAR/ 2023-24 Dated 31-1-2024; or (c) Whether the service will be classified under SAC 998599 under the category ‘Support Service’, attracting a GST Rate of 18%; or (d) Any other classification as the Hon’ble authority may deem fit. RULING : The supply of services by the applicant will be covered by heading no. 9973 (Leasing or rental services, without operator) and as such it will be taxed under serial no. 17(viii) of the Notification No. 11/2017-Central Tax (Rate) Dated 28-6-2017 read with the corresponding state notification. The rate of tax will be 9% CGST+ 9% SGST. M/s. TCG Urban Infrastructure Holdings Private Limited, In re (2026) 127 ITPJ (SG) 161 (AAR) States GST & VAT - QUESTION : The applicant was engaged in the activities of dealing with seasonal agro based products and have multiple godowns for procuring material, at different locations in Gujarat. It sought advance ruling on the following questions: 1. Is it compulsory to generate e-way bill while movement of goods from my one Godown of city to other city of my godown in the same state? 2. Is it compulsory to generate e-way bill while selling of goods from my place/godown to unregistered person in Gujarat State? RULING : 1. Matters related to e-way bill are not within the purview of section 97(2). Therefore, any further notification issued with regard to the applicability or otherwise of e-way bill will also not be covered vide Section 97(2) of the CGST Act, hence, the question is not answered. 2. Not answered in light of Answer 1. M/s. Nemi Niva Agro Enterprise, In re (2026) 127 ITPJ (SG) 151 (AAR) States GST & VAT - QUESTION : The applicant is engaged in manufacturing and supply of imitation zari thread or yarn made from lacquered coated polyester film/plastic film with aluminium metal. It sought advance ruling on the question as to, what is the HSN and GST Rate applicable on supply of imitation zari thread or yarn (also known as ‘Metallic Yarn’, ‘Zari Badla’ or any other name in trade parlance) made from Plastic Film/Lacquered Coated Polyester film with Aluminium Metal? RULING : Supply of imitation zari thread or yarn (also known as ‘Metallic Yarn’, Zari Badla’ or any other name in trade parlance) made from Plastic Film/Lacquered Coated Polyester film with Aluminium Metal falls under 56050020 and is leviable to GST @ 5% GST in terms of serial No. 218AA of schedule I of Notification No. 1/2017-CT(Rate) dated 28-6-2017 from 27-7-2023 to 21-9-2025 and in terms of serial no. 353 of the Schedule-I of Notification No. 9/2025-CT (R) dated 17-9-2025 with effect from 22-9-2025. M/s. Sai Ram Jari Industries, In re (2026) 127 ITPJ (SG) 151 (AAR) States GST & VAT - QUESTION : The applicant is engaged in providing co-working as well as virtual office services, including sub-leasing of office spaces as virtual addresses to its various clients, primarily e-commerce sellers and service providers, operating across India, startup entrepreneur etc. It sought advance ruling on the following question: Whether GST registration can be granted to multiple unrelated business, each allotted a distinct, identifiable and demarcated seat with unique seat numbers and time slots, at the same address as their “Principal Place of Business”, provided that: The address is used as a virtual office, allotted for a fixed time slot per day, week or fortnight (e.g. one hour, two hours or more as mentioned in the leave and licence agreement). Proper documentation such as sub-rental/sub-lease agreements is executed and available. Books of accounts are maintained and managed by the service provider firm and/or an authorised representative on behalf of the taxpayer upon grant of GST registration. The clients are either legitimate service providers and /or suppliers of goods and /or both/e-commerce sellers working remotely from various states. Applicant raises an invoice to the clients. No physical stock is stored at the premises; however, the client will provide the address of a warehouse either of his own/rental or belonging to an e-commerce operator (e.g. Amazon, Flipkart) as their additional place of business. RULING : The question on which advance ruling is sought does not fall under any of the issues mentioned under section 97(2) of the CGST Act. The applicant is already registered under GST, so the issue under which the applicant seeks the ruling is not correct. Further, it is also not a question regarding the requirement of registration but whether multiple registrations can be granted at the same premises. Thus, on this count also the advance ruling sought by the applicant is not proper. Therefore, the application filed by the applicant was rejected, as not admitted under section 98(2) of the CGST Act. M/s. Sweet Spot Spaces, In re (2026) 127 ITPJ (SG) 149 (AAR) States GST & VAT - QUESTION : The applicant is engaged in the business of manufacture, resale, deal, purchase, import, export, process all kind and nature of plastics, rainwear, rubberized rainwear, nylon rainwear and all other items of plastics clothing, plastic sheeting other rainwear accessories. It sought advance ruling on the following questions: 1. Applicant’s Products viz. PVC/Plastic raincoats classified and falls under which entry of Notification No. 1/2017-CT(Rate) dated 28-6-2017 and what is the correct HSN code for the said goods? 2. What is the rate at which GST is leviable on PVC/Plastic Raincoats supplied by the Applicant? RULING : 1. PVC/Plastic Raincoats are classified under HSN 3926 and fall under Entry No. 127 of Notification No. No. 9/2025-CT (R) dated 17-9-2025, which has superseded Notification No. 1/2017-CT (Rate) dated 28-6-2017. 2. At present, the rate of GST leviable on PVC/Plastic Raincoats is 18%. Pradeepkumar Gaurishankar Trivedi (Trade Name M/s. New Aashi Rainwear), In re (2026) 127 ITPJ (SG) 152 (AAR) States GST & VAT - QUESTION : The applicant held a Container Train Operator (CTO) License to operate rakes on the Indian Railway Network for the purpose of providing transportation of goods in containers by rail. It transported loaded and empty containers by rail to facilitate logistics operations. It sought advance ruling on the following questions: 1. What is the correct GST rate applicable for the transportation of empty containers by rail? 2. What are the legal and tax implications if GST is charged at 5% on the transportation of empty containers instead of 12%? 3. Under what conditions would Entry No. 9(i) (transport of goods by rail, other than services specified at item No. 9(iv) apply to the transportation of empty containers? RULING : 1. 1 5%, as per Clause (i) of Sr. No. 9 of Notification No. 11/2017-CT(R) dtd. 28-6-2017. 2. Since, it was already held that the tax rate is 5%, the question is not answered. 3. The applicant will have to pay 5% GST and the credit of input tax charged on goods or services used in supplying the service is not to been taken. M/s. Hasti Petro Chemical & Shipping Limited, In re (2026) 127 ITPJ (SG) 148 (AAR) States GST & VAT - QUESTION : The applicant was engaged in the business of manufacturing of Die & Mold Machines. It sought advance ruling on the question as to, whether the applicant is able to avail the Input Tax Credit of Rs. 27,14,559 Integrated Tax paid against the pre-notice consultation letter under section 28(1) of the Customs Act, 1962 in terms of the time line prescribed in section 16(4) of the CGST Act, 2017? RULING : No, the applicant could not avail the Input Tax Credit of Rs. 27,14,559 Integrated Tax paid against the pre-notice consultation letter under section 28(1) of the Customs Act, 1962. Therefore, the question of applicability of time line prescribed in Section 16(4) of the CGST Act, 2017 was not answered. M/s. Hansaben Jayantibhai Patel (Trade Name:- Trishul Die and Engineering Works), In re (2026) 127 ITPJ (SG) 147 (AAR) States GST & VAT - QUESTION : The Applicant is engaged in the activity of transportation of goods by road as a Goods Transport Agency (GTA), issuing LRs for transport purpose. It was already discharging GST at the rate of 12% under forward charge mechanism in respect of GTA services and accordingly avails input tax credit (ITC) on eligible inputs and input services. It sought advance ruling on the following question: Whether the applicant can pay GST @ 12% under forward charge on GTA services under Notification No. 20/2017-Central Tax (R) dated 22-8-2017 read with Notification No. 13/2017-Central tax (R) dtd. 28-6-2017 and claim full ITC including on bio-diesel fuel. RULING : Yes, the applicant can pay GST @ 12% (18% with effect from 22-9-2025) under forward charge on GTA services under Notification No. 11/2017-Central Tax (R) dated 22-6-2017, as amended, read with Notification No. 13/2017-Central tax (R) dtd. 28-6-2017 and claim full ITC including on bio-diesel fuel. This is subject to the condition that they fulfil the other conditions which are prescribed in section 16 and section 17 of the CGST Act, 2017 as well as the conditions of Notification No. 11/2017-CT(R) dtd. 22-8-2017, as amended. Amitkumar Maheshbhai Gulwani (Trade Name: M/s Godavari Logistics), In re (2026) 127 ITPJ (SG) 147 (AAR) States GST & VAT - QUESTION : The Applicant was engaged in the wholesale business of selling agricultural produce & staples across India, primarily in the nature of bulk distribution, through various networks and was operating in 16 states and UTs. It sought clarification on the question as to, whether the receipt of consideration in the form of non-voting, irredeemable preference shares would fulfil the requirement of “receipt of consideration” as referred in section 2(6)(iv) of the IGST Act, 2017 and therefore there will be no liability to pay GST on the supply of the said services (customization and licensing of the proprietary platform) by the Applicant to the overseas client. RULING : The applicant has tried to argue that the ruling was sought in terms of section 97(2) of the CGST Act, 2017 on the ground that it was seeking the liability to pay GST on the supply of services by the applicant to the overseas client. However, the primary question to be answered first was whether the export proceeds in the form of preferential shares of the foreign entity satisfy the requirement of consideration i.e. convertible foreign exchange as mentioned Clause (iv) of section 2(6) of the IGST Act, 2017. Unless this is decided, the subsequent liability to pay GST could not be answered. M/s 63 Ideas Infolabs Private Limited, In re (2026) 127 ITPJ (SG) 146 (AAR) States GST & VAT - QUESTION : The applicant stated that he is a manufacturer and exporter of Metallic Yarn and one of the leading manufacturer of Metalized Polyester Films, Metalized & Lacquered Polyester Film, Speciality & PCT PET Films, Metallic Yarn Jari and Kasab, Resin, Intermediates, Chemicals, Dyestuff and Packaging Materials like ABS/PP bobbins, in house-in one single roof. It sought advance ruling on the following questions: 1. Whether any significant difference is there between “Metalized Yarn” and “Metallic Yarn” or both are one and same and what will be their Classification? 2. Whether the Supply made of Badla/Imitation Jari/Metallic Yarn made from Micro Slitting process done on Plain Polyester Film or Metalized Polyester Film or Metalized & Lacquered Film will fall under merit classification under HSN 56050090 or 56050020? 3. If the answer to Question No. 2 mentioned above is 5605 0020, then whether the Applicant is eligible for concessional rate of 5% with effect from 27-7-2023? 4. If the answer to Question No. 2 mentioned above is 5605 0020, then whether the Applicant is eligible for Refund on “Polyester Yarn”, Lacquered Film, Chemicals, Packing Material, and Coal etc. till Dt. 19-8-2023? 5. If the answer to Question No. 2 mentioned above is 5605 0090, then whether the Applicant is liable to Rate of 12%? 6. If the answer to Question No. 2 mentioned above is 5605 0090, then whether the Applicant is eligible for Refund on “Polyester Yarn”, Lacquered Film, Chemicals, Packing Material, and Coal etc .? RULING : 1. As the question asked does not fall under the ambit of sub section (2) of the section 97, we do not intend to answer the same. 2. The Supply of Badla/Imitation Jari/Metallic Yarn made from Micro Slitting process done on Plain Polyester Film or Metalized Polyester Film or Metalized & Lacquered Film falls under 5605 00 20. 3. Since, the answer to question no. 2 is 5605 0020, the applicable rate of GST is 5% in terms of serial No. 218AA of schedule I of Notification No. 1/2017-CT(Rate) dated 28-6-2017 from 27-7-2023 to 21-9-2025 and in terms of serial no. 353 of the Schedule-I of Notification No. 9/2025-CT (R) dated 17-9-2025 with effect from 22-9-2025. 4. As the question asked does not fall under the ambit of sub section (2) of the section 97, we do not intend to answer the same. 5. The Ruling sought on this question is rendered infructuous in terms of the ruling given on question No. 2. 6. As the question asked does not fall under the ambit of sub-section (2) of the section 97, we do not intend to answer the same. M/s. Sumilon Industries Private Limited, In re (2026) 127 ITPJ (SG) 153 (AAR)