Advance Rulings are the mechanism which provides a forum for the taxpayers to clarify their doubts regarding interpretation of the statutory provisions. They are set up in all states & are governed by S. 95 to 106 of the CGST Act, 2017 and State/UT enactments. Following are some of the advance rulings issued by various state advance ruling authorities.
M/s. United Mining Corporation, In re.,  102 taxmann.com 276 (AAR – HARYANA)
The applicant has been granted a mining lease for extracting “stone along with associated minor minerals” by the Haryana State Government. Following Questions were raised:
What shall be the classification of service provided by the state government to the applicant?
Held: The services for the right to use minerals including its exploration and evaluation, as per Sr. No. 257 of the annexure appended to notification no. 11/2017-CT is included in group 99733. The royalty/dead rent paid/payable by the applicant is consideration against the transfer of right to use minerals including its evacuation as per the lease granted.
What shall be rate of GST on given services provided by state government to the applicant for which royalty is paid?
Held: It attracts the same rate of tax as on supply of the like goods involving transfer of title in goods. As per notification no. 1/2017-CT(rate) & corresponding state tax notification under HGST Act, Schedule I the stone boulders extracted by the applicant attract 5% GST as covered under HSN 2516.
As per entry No. 5 of the notification no. 13/2017-CT (Rate) under CGST Act, & corresponding notification no. 48/ST-2 under the HGST Act, the recipient of services i.e. the applicant is liable to pay tax on such services provided to it by the government on RCM basis.
M/S. Oscar Security & Fire Services, In re.,  102 taxmann.com 275 (AAR - HARYANA)
The applicant is providing man power services to hospital cum general medical college & state university. The clarification is sought on the point that whether education or medical institutions and state university are exempt or not.
Held: Services provided by the applicant to Hospital Cum General medical college and State University do not qualify for Exemption under Sr. No 66 of Notification No. 12/2017 – CT (Rate) dated 28-6-2017 and corresponding Notification issued under Haryana GST Act, 2017 as the abovesaid exemption entries are applicable only to services provided to educational institutions providing education up to higher secondary school or equivalent level only.
Awla Infra, In re  102 taxmann.com 278 (AAR – HARYANA)
The Question was “Whether GST is exempt or is applicable on the Private Entrepreneurs Godowns Built under the PEG-2008 Scheme of the FCI and leased out to the Nodal Agency (UPSWC) on Lease & Services basis for the storage of FCI’s food grain stocks (wheat)?
Held: Leasing of Immovable property & support services in relation to agricultural produce, provided by the applicant are in the nature of “mixed supply” in terms of S. 7(74) of the Act & hence, attract 9% CGST + 9% HGST (18% IGST) as applicable to SAC 997212.
M/s YKK India Private Limited, In re.,  102 taxmann.com 277 (AAR - HARYANA)
The applicant entered into various contracts for hiring buses & cars for transporting employees from one location to the other. So, the clarification was sought regarding whether the applicant is eligible to take ITC on GST charged by the contractor for hiring Buses and cars for transportation of employees. Further whether the restriction on ‘rent a cab’ services specified in S. 17(5)(b)(iii) is applicable to ITC on GST charged by the contractor for hiring Buses and cars for transportation of employees.
Held: The applicant as per restriction u/s 17(5)(b)(iii) of CGST Act, 2017 is not eligible to take ITC on GST charged by Contractor for hiring of buses and cars for transportation of employees as hiring bus and cars for transportation of employees qualifies as 'rent-a-cab' as any commercial vehicle hired for passenger transportation is covered by such phrase.
M/s Boldrocci India Pvt. Ltd., In re  102 taxmann.com 274 (AAR - HARYANA)
Clarification on HSN Code & applicable tax rate under GST Act, 2017 on the supply of WTE plant boilers flue gas cleaning system.
Held: Pollution control device being supplied by the applicant for use in “waste to energy plants/devices” are classifiable under chapter heading 8421 of the I schedule to the customs Tariff Act, 1975 & are covered by Sr. No. 234 of Schedule I of Notification No. 01/2017-Central Tax (Rate) Dated 28.06.2017 & Notification No. 35/St-2 Dated 30.06.2017, chargeable to CGST @ 2.5% and SGST @ 2.5%.
M/s IMF Cognitive Technologies Private Limited, In re., Advance Ruling No. RAJ/AAR/2018-19/30
Whether the ITC of Central Tax paid in Haryana is available to the applicant who is registered in Rajasthan state, whereby such tax is paid on inward supplies used for business of person registered in Rajasthan?
Held: In GST Regime SGST & CGST charged for the services provided & availed in a state would be eligible for ITC within that particular state where such services were provided & consumed. Hence, ITC of Central Tax paid in Haryana is not available to the applicant who is registered in state of Rajasthan.
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