| Sr. No. | Name of the Applicant | States/UT | Brief of Order in Appeal (OIA) | Order No. & Date | Download | Category |
|---|---|---|---|---|---|---|
| 1651 | Crux Biotech India Pvt. Ltd. | Andhra Pradesh | What is the accurate HSN Code under GST tax slabs for Distillery Dry Grains Soluble (DDGS) and Distillery Wet Grains Soluble (DWGS) (Cattle feed)? The Contention of the applicant is that, earlier Central Excise Duty was paid at NIL rate under CETA 2309 and the introduction of GST cannot alter the classification of the by–product. |
AAR No. 13 /AP/GST/2021 dated: 26.02.2021 | 97(2) b | |
| 1652 | Bharat Dynamics Limited | Andhra Pradesh | Whether the Submarine Fired Decoy System (SFDS) supplied by the applicant is classifiable as ‘parts of submarine’ under Chapter Heading 8906 and, therefore, attract a GST rate of five (5%) by virtue of entry no. 252 of Schedule I in Notification No. 1/2017-Integrated Tax (Rate) dated 28.07.2017 ? |
AAR No.11/AP/GST/2021 dated: 10.02.2021 | 97(2) a | |
| 1653 | Spraymet Surface Technologies (Pvt.) Ltd. | Karnataka | Whether the activity of the applicant is in the nature of Job work, as defined under Section 2(68) of CGST Act, 2017 and whether Notification No.20/2019-Central Tax (Rate) dated 30.09.2019 is applicable on them? |
KAR/ADRG/6/2021 dated 08-02-2021 | 97(2)(a) | |
| 1654 | Shasank Sekhar Jalan | West Bengal | Rejection of the application for advance ruling |
17/WBAAR/2020-21 dated 05/02/2021 | - | |
| 1655 | RDL-ZYCHL-JV | West Bengal | Whether dredging of Wular Lake is an exempted supply |
16/WBAAR/2020-21 dated 05/02/2021 | - | |
| 1656 | Vevaan Ventures. | Karnataka | (a) What will be the SAC applicable to the activities undertaken by M/s Vevaan Ventures? |
KAR/ADRG/5/2021 dated 29-01-2021 | 97(2)(a) | |
| 1657 | KSF-9 Corporate Services Pvt. Ltd | Karnataka | Whether applicant should charge GST @ 18% for providing manpower service only on the services charges or on the total bill amount? |
KAR/ADRG/3/2021 dated 29-01-2021 | 97(2)(b) | |
| 1658 | KSF-9 Corporate Services Pvt. Ltd. | Karnataka | Whether applicant should charge GST @ 18% for providing manpower service only on the services charges or on the total bill amount? |
KAR/ADRG/2/2021 dated 29-01-2021 | 97(2)(b) | |
| 1659 | Dr. H.B. Govardhan. | Karnataka | (a) Is the applicant eligible to be registered under GST Act? |
KAR/ADRG/4/2021 dated 29-01-2021 | 97(2)(e)&(f) | |
| 1660 | Trelleborg Marine Systems India Pvt. Ltd. | Gujarat | Classification and rate of tax leviable on Bollards, Bolts (fixtures), Nuts (fixtures), Screw (fixtures), Washer (fixtures), Frontal Frames, Fascia Pads – UHMW PE pads, Buoys, Chains, Swivel/D-Shackle/ Chain tensioner and Rubber Fender (both types). |
GUJ/GAAR/R/14/2021 dated 27.01.2021 | 97(2)(a) |







