| Sr. No. | Name of the Applicant | States/UT | Brief of Order in Appeal (OIA) | Order No. & Date | Download | Category |
|---|---|---|---|---|---|---|
| 221 | M/s. Raymond Limited - Reality | Maharashtra | Q.1 : Whether the Applicant has the option to pay tax at the rate of 12 per cent (6 per cent CGST + 6 per cent MGST) with Input tax credit for supply of residential apartments in all its ten Aspirational towers in terms of item (ie) of Sl. No. of the Notification No. 11/2017 - Central Tax (Rate) dated 28.06.2017 as amended from time to time? |
GST-ARA-61/2019-20/2025-26/B-214, Mumbai Dated.30.04.2025 | 97(2)(b),(d) | |
| 222 | M/s. PPD Pharmaceutical Development India Pvt Ltd | Maharashtra | Q.1: Whether the Applicant is entitled to take credit of Integrated Goods and Services Tax (“IGST”) paid by the Applicant under section 3(7) of the Customs Tariff Act, 1975 r/w section 5(1) of the Integrated Goods and Services Tax Act, 2017 (“the IGST Act”) while importing the sample drugs, in terms of section 16(1) of the CGST Act? Q.2: Whether the Applicant is entitled to take credit of IGST paid by the “logistics service provider” [under DDP (Delivered Duty Paid) model of shipment] under section 3(7) of the Customs Tariff Act, 1975 r/w section 5(1) of the IGST Act while importing the sample drugs, in terms of section 16(1) of the CGST Act, where the Applicant is the Importer on Record? Q.3: Whether the Applicant is entitled to take credit of Central Goods and Services Tax (“CGST”) paid by the Applicant under section 7 r/w section 9 of the CGST Act for the services of Customs House Agent received by the Applicant, in terms of section 16(1) of the CGST Act? |
GST-ARA-94/2022-23/2025-26/B-213, Mumbai Dated.30.04.2025 | 97(2)(d) | |
| 223 | M/s. Royal Enterprise | Gujarat | Classification & rate of tax in respect of commodities viz D M Water, Distil Water & Conductive Water. |
GUJ/GAAR/R/2025/19 dated 30.04.2025 | 97(2)(a) | |
| 224 | M/s.Maha Critical Speciality Division | Tamil Nadu | Whether the supply of medicines and consumables used in the course of providing health care services to In-patients by pharmacy unit of Maha Critical Speciality Division for diagnosis or treatment during the patients admission in hospital would be considered as “Composite Supply” of health care services as under GST and consequently avail exemption under Notification No.12/2017, CT (Rate) read with Section 8(a) of GST? |
12/ARA/2025, Dated 29.04.2025 | 97(a) (b) ( C ) (g) | |
| 225 | M/s. H-Energy Gateway Pvt.Ltd.(Western Concessions Pvt Ltd) | Maharashtra | Q. Whether the applicants are eligible to avail ITC of GST paid on goods and services used for construction of Tie-in pipeline, for delivery of re-gasified LNG from FSRU to the National Grid .? |
GST-ARA-50/2024-25(94/2018-19)/2025-26/B-209,Mumbai Dated.29.04.2025 | 97(2)(d) | |
| 226 | M/s. Sthapatya Consultants (India) Pvt Ltd | Maharashtra | Q.1: Whether the services provided by the applicant are covered under Clause 1 & 2 of twelfth Schedule of Article 243W? Q.2: Whether the Services provided by the applicant fall under the Exemption Notification NO. 12/2017 dated 28th June, 2017 (Entry No. 3 of Exemption Notification) as amended from time to time as the services are in the nature of pure labour services? |
GST-ARA-92/2022-23/2025-26/B-210, Mumbai Dated.29.04.2025 | 97(2)(a),(b), ( e ) | |
| 227 | M/s. Venkateshwara Hatcheries Pvt.Ltd. | Maharashtra | Q.1: Whether Commission charged by VHPL under the selling arrangement for promoting, marketing and selling of birds of VRBF and Venco should be classified under Service Accounting Code 9986? Q.2:Whether Commission @ 10% of the sale value of birds of VRBFL and Venco received by VHPL under the Selling arrangement for promoting, marketing and selling of birds and handling the sale administration would be exempt as per entry number 54 of notification number 12/2017-Central Tax (Rate) dated 28 June 2017? Q.3: Whether charges received @ 3% of the sale value of birds of VRBFL and Venco for the Veterinary services provided by VHPL (SAC 99835) would be exempt from levy of GST as per entry number 46 of notification number 12/2017 -Central Tax (Rate) dated 28 June 2017 as Veterinary service? Q.4: Whether Laboratory testing and analysis undertaken by VHPL to carry out various laboratory analysis and tests in respect of the birds including feed, water etc. in relation to the brooding, growing and laying of birds, should be classified under Service Accounting Code 9986? Q.5: Whether charges received @ 7% of the sale value of birds of VRBFL and Venco for the Laboratory testing and analysis services provided by VHPL would be exempt from levy of GST as per entry number 54 of notification number 12/2017-Central Tax (Rate) dated 28 June 2017 as agricultural extension services? |
GST-ARA-76/2019-20/2025-26/B-211, Mumbai Dated.29.04.2025 | 97(2)(a),(b) | |
| 228 | M/s.Srinacss Enviro Private Limited | Tamil Nadu | 1.Whether cleaning and sanitary services rendered under the head “House-keeping” services provided to Indian Institute of Information Technology, Design and Manufacturing, (IIITDM) Kancheepuram - an Institute of National Importance established by Government of India - are exempted from GST liability? 2. The said Institute has given letter dated 09.05.2024 to us, claiming sanitation provided to them is exempt as per Ministry of Finance Notification No.13/2023-CT (Rate) dated 19.10.2023 and hence they want us to raise invoice without GST. 3. Whether it will be lawful for us to raise invoice without GST as per request of the above said institute? |
13/ARA/2025, Dated 29.04.2025 | 97 (a) (b) ( e ) | |
| 229 | M/s. Artsana India Private Limited, | Maharashtra | Q.1 Whether the product namely baby car seat is correctly classified under 94018000? Q.2 If the above question is negative, then a. whether the product can be classified as baby carriage and the HSN 87150010. OR b. Whether the product can be considered as Safety Equipment under accessory of vehicle and can be classified under the HSN Chapter 87089900? Q.3 Whether the entry 210A of Notification No 5/2024- Central Tax (Rate) dated 08th October 2024, applicatble on applicant? |
GST-ARA-47 / 2024-25/2025-26/B-203, Mumbai Dated.28.04.2025 | 97(2)(a),(b),(e ) | |
| 230 | M/s. KR Innovation | Maharashtra | Q.1. What shall be the classification of the product based on its HSN? Q.2. What shall be the tax rate to be levied on the product? |
GST-ARA-46/2024-25/2025-26/B-204, Mumbai Dated.28.04.2025 | 97(2)(a) |







