| Sr. No. | Name of the Applicant | States/UT | Brief of Order in Appeal (OIA) | Order No. & Date | Download | Category |
|---|---|---|---|---|---|---|
| 2231 | S R Propellers Pvt. Ltd | Karnataka | Whether the rate of tax applicable is 5% on commodities such as marine propellers, rudder set, stern tube set, propeller shaft and couplings used only for the purpose of the fishing or floating vessels. |
KAR/AAR/78/2019-20 dated 24.09.2019 | 97 (2) (b) | |
| 2232 | Kohinoor Woods | Karnataka | a) What is rate of GST on Live standing trees? |
KAR/AAR/77/2019-20 dated 24.09.2019 | 97 (2) (b) | |
| 2233 | KwalityMobikes (P) Ltd., | Karnataka | a) Whether the volume discount received on purchases is liable for GST? If yes, under which HSN/SAC? |
KAR/AAR/76/2019-20 dated 24.09.2019 | 97 (2) (a) (e) (g) | |
| 2234 | Informatics Publishing Ltd | Karnataka | Whether the input tax credit is available when the online educational journals and periodicals are supplied to the Educational Institutions other than to pre-school and higher secondary school or equivalent, which is exempt by virtue of Notification No.2/2018 – Central Tax (Rate) dated 25.01.2018? |
KAR/AAR/75/2019-20 dated 24.09.2019 | 97 (2) (d) | |
| 2235 | Sri Balaji Rice Mill | Karnataka | a. As a manufacturer of rice, can the applicant sell Rice under Registered Brand with 5% GST and also in Unregistered Brand with affidavit & disclaimer under GST exempted category? |
KAR/AAR/72/2019-20 dated 23.09.2019 | 97 (2) (b) (e) | |
| 2236 | URC Construction (P) Ltd | Karnataka | What is the applicable rate of tax for the provision of construction service rendered to NCBS? |
KAR/AAR/73/2019-20 dated 23.09.2019 | 97 (2) (e) | |
| 2237 | Golden Vacations Tours and Travels | West Bengal | What is the classification of the standalone service of arranging accommodation in a hotel |
26/WBAAR/2019-20 dated 23.09.2019 | 97(2)(a)&(d) | |
| 2238 | Kay Pee Euipments Pvt Ltd | West Bengal | What are the determinants for classifying railway supplies |
25/WBAAR/2019-20 dated 23.09.2019 | 97(2)(a)&(b) | |
| 2239 | Informatics Publishing Ltd | Karnataka | Whether the supply of services in the nature of subscription to the J-Gate by the educational institutions is eligible for exemption from GST under Notification No.2/2018- Central Tax (Rate)? |
KAR/AAR/74/2019-20 dated 23.09.2019 | 97 (2) (b) | |
| 2240 | Sumitabha Ray | West Bengal | Whether service to the Govt relating road construction and irrigation is exempt supply |
27/WBAAR/2019-20 dated 23.09.2019 | 97(2)(b) |







