| Sr. No. | Name of the Applicant | States/UT | Brief of Order in Appeal (OIA) | Order No. & Date | Download | Category |
|---|---|---|---|---|---|---|
| 1661 | M/s. Gujarat Raffia Industries Limited | Gujarat | (a)Classification of goods and/or services or both. |
GUJ/GAAR/R/87/2020dated 17.09.2020 | 97(2)(a) | |
| 1662 | M/s U.P POWER CORPORATION LTD | Uttar Pradesh | Q-1Whether there is a supply of service by the applicant Corporation in recovery of expenses from DISCOMs as well as UPPTCL and other power companies by way of book entries and hence , liable to GST. ANS-1 The Application is liable to pay GST on the O&m Expenses charged from its subsidiary companies. Q-2 Whether inclusion clause in subsection (2) of section 15 of CGST Act, 2017 providing for inclusion of incidental expenses in value of supply apply to applicant’s case (i.e recovery, by way of book entries, of O&M expenses from DISCOMs as well as UPPTCL and other power companies)when there is no supply of a service by the Corporation to the DISCOMS as well as UPPTCL and other power companies so as to make the stated recoveries from DISCOMS UPPTCL and other power companies liable to GST, if answer to question 1 is negative. ANS-2 As the supplies have been held as taxable as per 1 above the no2 becomes infructuous. Q-3 If the answer to (i) or (ii) is in affirmative whether recovery against certain expenses such as interest cost, salary, depreciation etc. which do not attract GST due to either they being exempt or non taxable will also be liable to GST. Ans- With regard to the specific heads as mentioned in the question no.3 The GST would be chargeable Q-4 Whether Transfer of miscellaneous incomes of Applicant Corporation To DISCOMS UPPTCL and other power companies liable to GST. Ans- Income shared with the subsidiaries by the Applicant would also be Chargeable to GST. |
UP_AAR_64 dated 17.09.2020 | 97(2) (e) & (g) | |
| 1663 | M/s. Nepra Resources Management Pvt. Ltd. | Gujarat | Whether the solid waste management service provided by the applicant to Notified Area Authority, Vapi under the above referred agreement is exempted under Notification No.12/2017-Central Tax(Rate) dated 28.06.2017? |
GUJ/GAAR/R/85/2020dated 17.09.2020 | 97(2)(b)&(e) | |
| 1664 | M/s. Rotex Fabric Pvt. Ltd. | Gujarat | Q.1.Whether the product Non-woven bags manufactured through the intermediate product Non-woven fabric classifiable under Heading No.5603 are properly classifiable under Heading No.6305 or under Heading No.3923? Q.2.Whether the product Non-woven bags would be eligible for exemption under Notification No.01/2017-Central Tax(Rate) dated 28.06.2017 as amended? |
GUJ/GAAR/R/84/2020dated 17.09.2020 | 97(2)(a)& (b) | |
| 1665 | M/s. Shree Arbuda Transport | Gujarat | 1.If we want to provide all above services for a “Single consolidated Rate” as a package, whether such supply would be treated as “Mixed supply” as per the provisions of Section 2(74) of the CGST Act, 2017, since the services are not naturally bundled and are capable of being provided independently? Or it shall be treated as “Composite supply”? -ITC on inward supply from CFS/Port/Labour contractor etc. related to such packaged outward supply. Whether the Exporter client shall be eligible to claim refund of the GST paid by them on our outward supply invoices? |
GUJ/GAAR/R/82/2020dated 17.09.2020 | 97(2)(a),(b), (d)&(e) | |
| 1666 | Midcon Polymers Pvt. Ltd. | Karnataka | 1.For the purpose of arriving at the value of rental income, whether the applicant can seek deduction of property taxes and other statutory levies. |
KAR/ADRG/48/2020 dated 16-09-2020 | 97(2)(c) | |
| 1667 | M/s B and R & Co | Madhya Pradesh | Is Entry Tax allowing under Tran-1 provision of MPGST? |
MP/AAR/16/2020 Dated 15.09.2020 | 97(2) (d) | |
| 1668 | M/s Essel Mining & Industries Ltd | Madhya Pradesh | Whether the upfront payment made by the applicant to the State Government is in the nature of Deposit in terms of section 2(31) of the MP GST Act, 2017 or is in the nature of the advance paid, to determine the time of supply in terms of Section 13(3) of the MP GST Act, 2017? |
MP/AAR/15/2020 Dated 15.09.2020 | 97(2) (c) | |
| 1669 | Durga Projects and Infra Structure Private Limited Rectification of mistake order (ROM) No 03/2020 | Karnataka | Rectification order passed under section 102 of the CGST/KGST Act 2017 |
dated 11-09-2020 | - | |
| 1670 | Gnanaganga Gruha Nirmana Sahakara Sangha Niyamitha. | Karnataka | 1. Is the activity of maintaining the facilities at the layout from the funds collected from the members of the Society a service attracting GST? Maintenance involves upkeep and maintenance of amenities and due to the length of the period roads, drainages and other UGD facilities need to be re-done/re-constructed.2. If answer to question no.(1) above is yes then, does the Society’s collection of sum towards maintenance charges calculated on yearly basis in one Lump sum for certain length of time say 10 years, should the GST be paid even for the amount pertaining to the un-expired period? |
KAR/ADRG/45/2020 dated 11-09-2020 | 97(2)(e) |









