| Sr. No. | Name of the Applicant | States/UT | Brief of Order in Appeal (OIA) | Order No. & Date | Download | Category |
|---|---|---|---|---|---|---|
| 951 | M/s HIMALAYAN FLOUR MILL PRIVATE LTD | West Bengal | Whether the supply of services provided by the applicant to Food & Supplies Department, Govt. of West Bengal by way of milling of food grains into flour for distribution of such flour under Public Distribution System is eligible for exemption under entry No. 3A of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 |
08/WBAAR/2022-23 dated 18.08.2022 | 97(2)(b)&(e) | |
| 952 | M/s ANAMIKA AGRAWAL | West Bengal | What would be the rate of tax on supply of services for printing on duplex board belonging to the recipient including cutting, punching and lamination of the duplex board, so printed? |
09/WBAAR/2022-23 dated 18.08.2022 | 97(2)(a) | |
| 953 | M/s RAJ MOHAN SESHAMANI | West Bengal | What would be the SAC Code & GST Rate for outward supply made by the applicant in case of fruit trees being cultivated and nurtured for marginalised communities and in case of plantation of mangrove seeds and seedlings in coastal areas. |
06/WBAAR/2022-23 dated 18.08.2022 | 97(2)(a),(b)& (e) | |
| 954 | M/s BERHAMPUR WAREHOUSING PRIVATE LIMITED | West Bengal | What is the value of supply of services provided by the applicant to the State Government for crushing of wheat into fortified atta which in turn is supplied by the State Government through Public Distribution System and what components and at what value are to be included in calculation of the % of value of goods in the total value of composite supply for the purpose of Notification No. 2/2018- Central Tax (Rate). |
07/WBAAR/2022-23 dated 18.08.2022 | 97(2)(b)&(c) | |
| 955 | M/s State Water and Sanitation Mission Jal Jeevan Mission | Chhattisgarh | 1.Whether Jal Jeevan mission is correct in classifying the services of M/s Call Me services provided to the government entities as exempted services? 2.Whether the services are exempt under notification no.12/2017 central tax dated. 28.06.2017 |
STC/AAR/05/2022 Dated 17.08.2022 | 97 (2), (a), (b) | |
| 956 | M/s Savex technologies Pvt ltd | Chhattisgarh | 1. Whether product i.e., interactive flat panels (IFPS) being traded by applicant qualifies under chapter heading 84714190? 2. Rate of tax applicable in such goods is 9% CGST and 9% SGST in terms of entry no 360 of schedule III of notification no. 3/2017- central tax dated.28.06.2017 |
STC/AAR/06/2022 Dated 17.08.2022 | 97 (2), (a) | |
| 957 | M/s Shreejikrupa Project Limited | Chhattisgarh | Applicability of GST rate of 12% on receipt of contract for new construction of CBD railway station, platform, parking, building and all other civil construction within the boundary of station as per entry no.3 (V) of Notification No.11/2017 – Central tax (Rate) dated .28.06.2017. |
STC/AAR/07/2022 Dated 17.08.2022 | 97 (2), (b) | |
| 958 | M/s Ess Ess Kay Engineering Company private Limited | Punjab | Whether roof mounted Air-Conditioning unit especially for use in railway coaches (manufactured as per railway design) classified under HSN 84151090-IGST @ 28% or under HSN 860799-IGST @ 18% as parts of Railway Coaches/Locomotives? |
AAR/GST/PB/16 dated 16.08.2022 | 97(2)(a) | |
| 959 | M/s Hyundai Rotem Company | Karnataka | 1) Whether the supplies made under Cost Centres D, G and H (to the extent of training services) of contract 'Rs-10' to DMRC are to be considered as independent supplies of goods and services and GST rate applicable depending upon the nature of activity performed under such cost centres. 2) Whether the supplies made by all the Cost Centres of RS-10 Contract of DMRC are to be considered as 'composite supply' as defined under Section 2(30) of the Central Goods and Service Tax Act 2017 ('CGST Act') read with Section 8(1) of the CGST Act, thereby considering the supply of rolling stock undertaken under Cost Centre B and C as the principal supply and levying GST at 5% (upto 30 Sept 2019), 12% (from 1 Oct 2019 till 30 Sept 2021) and 18% (with effect from 1 oct 2021) on the entire contract value. |
KAR ADRG 26/2022 dated 12.08.2022 | 97(2) ( e) | |
| 960 | M/s P.K.S Centre for Learning | Karnataka | 1. Whether the activity proposed to be undertaken by the Applicant, of printing stationery items such as question papers, admit cards, answer booklets, SSLC Pass Certificate, the overprinting of variable data and lamination, fail marks cards, Circulars, ID cards and other formats used for and during examinations, envelopes for packing answer booklets on contract basis for the Karnataka Secondary Education Examinations Board, and utilized for the conduct of examinations, would constitute a supply of service to an "educational institution" as defined in Notification 12/2017 CT (R)? |
KAR ADRG 24/2022 dated 12.08.2022 | 97(2) (b) & (g) |







