| Sr. No. | Name of the Applicant | States/UT | Brief of Order in Appeal (OIA) | Order No. & Date | Download | Category |
|---|---|---|---|---|---|---|
| 2331 | Western Concessions Private Limited (formerly known as H-Energy Gateway Private Limited) | Maharashtra | 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.? |
NO.GST-ARA- 94/2018-19/B- 22 Mumbai dated 22.02.2019 |
|
97(2) (iv) |
| 2332 | M/s. Haryana State Warehousing Corporation | Haryana | Whether lien or mortgage charges and stock transfer fees received by the applicant from the service receiver are taxable under section 9 of Central Goods and Service Tax Act, 2017 and Section 9 of Haryana Goods and Service Tax Act, 2017 or exempt under section 11 of Central Goods and Service Tax Act, 2017 with respect to both agricultural and non-agricultural produce stored and warehoused in the warehouses of the applicant. |
HAR/HAAR/2018-19/38 dated 22.02.2019 |
|
97(2)(e) |
| 2333 | Sonal Product | Gujarat | Classification of the The product ‘Un-fried Fryums’ |
GUJ/GAAR/R/2019/3 dated 22.02.19 |
|
97(2)(a) |
| 2334 | National Dairy Development board | Gujarat | Whether Applicant would be qualified as ‘Government Authority” |
GUJ/GAAR/R/2019/2 dated 22.02.19 |
|
97(2) (e) |
| 2335 | National Dairy Development board | Gujarat | Whether Applicant is considered as ‘Financial Institution’ for the purpose of section 17(4) of the CGST and GGST. |
GUJ/GAAR/R/2019/1 dated 20.02.19 |
|
97(2) (d) |
| 2336 | M/s Resistoflex Dynamics Pvt. Ltd | Uttar Pradesh | (a) Whether the air-springs imported by the Applicant are classifiable under HSN heading 8607 (i.e. parts of coach work of railway running stock) and thus covered under Entry No. 241 of Schedule-I of GST rate notifications? (b) if the answer to (a) is in affirmative, what is the applicable rate of tax under GST notification? (c) if the answer to (a) is in the negative (i) Whether the air springs imported by the Applicant’s competitors is classifiable under HSN heading 8607? (ii) What is (a) the correct classification of the air-springs imported by the Applicant and (b) the applicable rate of tax under GST notification? (iii) Whether the Applicant can also be eligible for classifying imported goods under HSN heading 8607 like its competitors? |
UP_AAR_26 dated 20.02.2019 |
|
97(2)(a) |
| 2337 | M/s Dabur India Ltd. | Uttar Pradesh | Classification of the product Odomos being manufactured and supplied by them. |
UP_AAR_25 dated 20.02.2019 |
|
97(2)(a) |
| 2338 | Maharashtra Rajya Sahakari Dudh Mahasangh Maryadit Mumbai | Maharashtra | withdrawl the application |
NO.GST-ARA-100 /2018-19/B- 21 Mumbai dated 20.02.2019 |
|
- |
| 2339 | Hyva India Pvt. Ltd. | Maharashtra | What is the appropriate classification and rate of GST on the supply of such "Hydraulic Kit" cleared to dealers / distributors or OEMs cleared as such, which comprises of the Hydraulic cylinder and wet kit (with or without pump). |
NO.GST-ARA- 96/2018-19/B- 20 Mumbai dated 18.02.2019 |
|
97(2) (i) (v)(vii) |
| 2340 | Tewari Warehousing Co Pvt. Ltd. | West Bengal | Whether ITC is admissible on construction of a warehouse using pre-fabricated technology. |
40/WBAAR/2018-19 dated 18.02.2019 |
|
97(2)(d) |
