Appellate Orders

Sr. No. Name of the Applicant States/UT Appeal Order No. & Date Brief of Order ­in ­Appeal (OIA) Download AR Order No. and Date, against which Appeal has been filed
321 M/S Uttar Pradesh Avas Evam Vikas Parished Uttar Pradesh UP_AAAR_12/2021 dated _29.06.2020

The Ruling Passed by the Authority for Advance Ruling, Uttar Pradesh. vide order No.45 dated 13.12 .2019 is just and proper and merits no interference.

(Size: 4.47 MB)

UP_AAR_45_2020 dated 13.12.2019
322 M/s Sadguru Seva Paridhan Pvt. Ltd. West Bengal 15/WBAAAR/APPEAL/2019 dated - 03/19/2020

Classification of fusible interlining cloth.

(Size: 3.75 MB)

33/WBAAR/2019-20 dated 11-11-2019
323 M/s Siemens Limited West Bengal 11/WBAAR/APPEAL/2019 dated - 12/16/2019

Whether mobilization advance for works contract is supply on the date on which it stands credited on the supplier's account.

(Size: 659.41 KB)

18/WBAAR/2019-20 dated 19-08-2019
324 Sri Ashis Ghosh West Bengal 10/WBAAAR/APPEAL/2019 dated - 11/20/2019

Classification of the work for land filling and site preparation.

(Size: 434.6 KB)

09/WBAAR/2019-20 dated 25-06-2019
325 Joint Commissioner (in-situ), Ballygunj Division, Kolkata South CGST & CX Commissionerate West Bengal 04/WBAAAR/APPEAL/2019 dated - 05/15/2019

What should be the classification of tea bag manufacturing service.

(Size: 770.7 KB)

36/WBAAR/2018-19 dated 28-01-2019
326 M/s ITD Cementation India Ltd. West Bengal 03/WBAAAR/APPEAL/2019 dated - 05/15/2019

What should be the rate of GST on works contract for constructing a civil structure for a Govt entity.

(Size: 470.47 KB)

33/WBAAR/2018-19 dated 08-01-2019
327 M/s IZ Kartex named after P G Korobkov Limited West Bengal 02/WBAAAR/APPEAL/2020 dated - 11/10/2020

Whether repair and maintenance of machinery by a foreign company is import of service.

(Size: 6.28 MB)

04/WBAAR/2020-21 dated 29-06-2020
328 M/s U S Polytech West Bengal 02/WBAAAR/APPEAL/2019 dated - 05/13/2019

Classification and rate of GST on PP non-woven bags.

(Size: 477.99 KB)

31/WBAAR/2018-19 dated 08-01-2019
329 M/s Akansha Hair & Skin Care Herbal Unit Private Limited West Bengal 02/WBAAAR/APPEAL/2018 dated - 08/01/2018

Whether skin care preparations are medicaments.

(Size: 4.94 MB)

01/WBAAR/2018-19 dated 09-04-2018
330 M/s Switz Foods Pvt. Ltd. West Bengal 01/WBAAAR/APPEAL/2020 dated - 03/19/2020

Whether baked food having more than 20 per cent by weight meat is classifiable under HSN 1601.

(Size: 549.72 KB)

37/WBAAR/2019-20 dated 09-12-2019