| Sr. No. | Name of the Applicant | States/UT | Brief of Order in Appeal (OIA) | Order No. & Date | Download | Category |
|---|---|---|---|---|---|---|
| 1541 | M/s. Rotary Club of Bombay Worli | Maharashtra | 1. Whether the amount collected as membership subscription and admission fees from members is consider as supply and therefore whether the Club is liable to get registered under GST Law? 2. If the Club is liable to get registered is he liable to discharged GST as supply of services on the same? 3. If the above receipts are liable to GST can the Club claim Input tax credit of the tax paid on Banquet and catering services for holding members meetings and various events? |
GST-ARA- 01/2020-21/B- 19 ,Mumbai, dated 22.06.2021 | 97(2)(d)(e)(f) & (g) | |
| 1542 | M/s. Rotary Club of Bombay Central | Maharashtra | 1. Whether the amount collected as membership subscription and admission fees from members is liable to GST as supply of services? 2. If the above receipts are liable to GST can the Club claim Input tax credit of the tax paid on Banquet and catering services for holding members meetings and various events? |
GST-ARA- 11/2020-21/B- 20 ,Mumbai, dated 22.06.2021 | 97(2)(d)(e)(f) & (g) | |
| 1543 | M/s. Rotary Club of Bombay Bayview | Maharashtra | Whether the amount collected as membership subscription and admission fees from members is liable to GST as supply of services? |
GST-ARA- 03/2020-21/B- 21 ,Mumbai, dated 22.06.2021 | 97(2)(e)(f) & (g) | |
| 1544 | M/s Chhattisgarh state Power Generation Company Limited | Chhattisgarh | Applicability of GST Tax liability under the provisions of reverse charge mechanism , on the ‘Abhivahan Shulk’ collected by the government |
STC/AAR/01/2021 Dated 22.06.2021 | 97(2)( e ) | |
| 1545 | M/s. Rotary Club of Bombay Hanging Garden | Maharashtra | 1. Whether the amount collected as membership subscription and admission fees from members is liable to GST as supply of services? 2. If the above receipts are liable to GST can the Club claim Input tax credit of the tax paid on Banquet & catering services for holding members meetings & various events? |
GST-ARA- 05/2020-21/B- 22 ,Mumbai, dated 22.06.2021 | 97(2)(d)(e) & (g) | |
| 1546 | M/s. B P Sangle Constructions Pvt. Ltd. | Maharashtra | Prior to appointed date, the applicant was also registered under service tax as well as VAT. National Highway Authority of India (NHAI in short) invited proposals for development, maintenance and management of National Highway NO. 3 from 380 km to 440 km of NH No. 03. Finally the tender was awarded to the applicant for construction of said road vide NHAI letter dt. 01.05.2017. Activity to construct public road was exempted for service tax vide N No. 25/2012-ST dt 20.06.2012 When contract was awarded on VAT was payable @5% under composition scheme of VAT. The Contract price was including of VAT. Thus, on a contract price of Rs. 65,90,98,099.67/-, payable VAT tax was Rs. 3,13,85,623.23/- considering taxable value as Rs. 62,77,12,475.88 Crucial fact is that entire construction of road was started after 01.07.2017 i.e. during GST regime. In above scenario, what will be transaction value u/s 15 of the Act on which GST be charged to NHAI? Rs. 62, 7712, 475/- or 65, 90, 98,099.67/-? |
GST-ARA- 45/2020-21/B- 23 ,Mumbai, dated 22.06.2021 | 97(2)(c) | |
| 1547 | Saddles International Automotive & Aviation Interiors Private Limited | Andhra Pradesh | Whether the product namely ‘Car Seat Covers’ merits classification under HSN 9401? If not, what is the correct classification applicable to ‘Car Seat Covers’? |
AAR No. 15 /AP/GST/2021 dated: 21.06.2021 | 97(2) b | |
| 1548 | Tamil Nadu Labour Welfare Board | Tamil Nadu | 1. Applicability of GST registration to Tamil Nadu Labour Welfare Board |
TN/21/AAR/2021 dated 18.06.2021 | 97(2)(e) | |
| 1549 | M/s Bhavya Srishti Udyog Private Limited | Chhattisgarh | GST classification of the product namely “ waterproof tells support for climbing plants manufactured by using bamboo and high – density polythlene |
STC/AAR/03/2021 Dated 18.06.2021 | 97 (2)(a) | |
| 1550 | National Institute of Technology, Tiruchirappalli | Tamil Nadu | Whether National Institute of Technology, Tiruchirappalli (NITT) is a Government Entity under GST Law. |
TN/22/AAR/2021 dated 18.06.2021 | 97(2)(b) |







