| Sr. No. | Name of the Applicant | States/UT | Brief of Order in Appeal (OIA) | Order No. & Date | Download | Category |
|---|---|---|---|---|---|---|
| 41 | M/s Concept Colour Tecniks Pvt. Ltd. | Karnataka | Application withdrawn by the Applicant. |
KAR.ADRG 32/2026 Dated: 06.07.2026 |
|
97(2) |
| 42 | M/s Gogte Infrastructure Development Corporation Limited | Karnataka | Application withdrawn by the Applicant. |
KAR.ADRG 33/2026 Dated: 06.07.2026 |
|
97 (2) |
| 43 | M/s Rohith Builder (GMN Concrete) | Karnataka | Application withdrawn by the Applicant. |
KAR.ADRG 34/2026 Dated : 06.07.2026 |
|
97(2) |
| 44 | M/s Zenith Residence Association | Karnataka | Application withdrawn by the Applicant. |
KAR.ADRG 35/2026 Dated : 06.07.2026 |
|
97(2) |
| 45 | M/s Karnataka Antibiotics & Pharmaceuticals Ltd. | Karnataka | Application withdrawn by the Applicant. |
KAR. ADRG 36/2026 Dated : 06.07.2026 |
|
97 (2) |
| 46 | M/s Sree Devi Cashew Industries | Karnataka | Application withdrawn by the Applicant. |
KAR.ADRG 37/2026 Dated: 06.07.2026 |
|
97(2) |
| 47 | M/s Quinta Systems Pvt. Ltd. | Karnataka | Application withdrawn by the Applicant. |
KAR.ADRG 39/2026 Dated: 06.07.2026 |
|
97(2) |
| 48 | M/s Livestock Breeding and Training Centre | Karnataka | Application withdrawn by the Applicant. |
KAR.ADRG 40/2026 Dated: 06.07.2026 |
|
97(2) |
| 49 | M/s V Agro Tech | Karnataka | Application withdrawn by the Applicant. |
KAR.ADRG 41/2026 Dated: 06.07.2026 |
|
97(2) |
| 50 | M/s Canpac Trends Private Limited | Gujarat | Whether the supply of 'Paper Bags' made out of paper or paper board, classifiable under Heading 4819 and more specifically under Tariff Item 48194000 (sacks and bags, including cones, of paper, paperboard, cellulose wadding or webs of cellulose fibres"), is liable to Goods and Service Tax (GST) at the rate of 18% under Entry No.185 of Schedule II to Notification No.01/2017-Central Tax(Rate), as amended, which specifically covers all goods under Heading 4819 (except 4819.10 & 4819.20), including sacks and bags, or whether the same could fall under the general and residual entry No.319 of Schedule 1 (5%) inserted vide Notification No.09/2025-Central Tax (Rate) dated 17.09.2025 (pursuant to the 54th GST Counsel meeting), which broadly refers to "Paper Sacks/Bags" under HSN 39 and 48?" |
GUJ/GAAR/R/2026/24, dated 03/07/2026 |
|
97(2) (a) |
Authority for Advance Ruling (AAR)
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