| Sr. No. | Name of the Applicant | States/UT | Brief of Order in Appeal (OIA) | Order No. & Date | Download | Category |
|---|---|---|---|---|---|---|
| 2161 | M/s Life Health Foods India Pvt. Ltd | Maharashtra | 1.Whether ‘ almond milk’ sold by the applicant is covered entry 48 of Schedule II of Notification No. 1/2017-IGST(Rate) dated 1st July, 2017 and attracts Goods and Services Tax (GST) @12% ? 2. If the answer to above is negative, what is the correct classification and GST Rate of ‘almond milk sold by applicant ? |
GST/ARA/44/2019-20/B-119, Mumbai, dated 03.12.2019 | 97(2)(a) | |
| 2162 | M/s Barbeque Nation Hospitality Ltd | West Bengal | Whether the applicant is liable to pay GST on the electricity made available by the licensor from which it has taken on lease the premises for running a restaurant |
34/WBAAR/2019-20 dated 29.11.2019 | N.A. | |
| 2163 | M/s Ex- servicemen Resettlement Society | West Bengal | Whether it is liable to pay GST on the portion of the payment received on amount of the bonus paid or payable |
35/WBAAR/2019-20 dated 29.11.2019 | 97(2)(c)&(e) | |
| 2164 | M/s Alisha Foods | Madhya Pradesh | What is the correct classification of Fried Fryums of differnt shapes, sizes and varieties which are ready to eat and What is the HSN Code and GST rate appicable on such goods manufactured. |
MP/AAR/20/2019 dated 28.11.2019 | 97(2)(a)(e) | |
| 2165 | M/s Crown Tours and Travels, Opposite RajputanaShereton Hotel, Jaipur Rajasthan | Rajasthan | a. Whether the 'Ancillary Services' provided to various tour operators falls under Chapter heading 9985 (i) {Supply of Tour Operator Service} or 9985 (iii) {Support Services}? |
RAJ/AAR/2019-20/25 Dated 26.11.2019 | 97(2)(a) | |
| 2166 | M/s Geetastar Resorts Pvt Ltd, 601, Geeta Enclave, VinobhaMarg, C-Scheme, Jaipur Rajasthan | Rajasthan | Whether Input Tax Credit on goods and services used in construction of hotel will be available to the applicant engaged in providing taxable services of hotel accomodation and related services? |
RAJ/AAR/2019-20/26 Dated 26.11.2019 | 97(2)(d) | |
| 2167 | Bicholim Municipal Council | Goa | Whether GST payable on collection of sopo or not? |
GOA/GAAR/3/2019-20/2223 dated 26.11.2019 | 97(2)(e) | |
| 2168 | M/s JVS Foods Pvt Ltd, G-220 Sitapura Ind. Area, Jaipur Rajasthan | Rajasthan | Whether the goods (Fortified Rice Kernel) manufactured and sold by the applicant will be fall under Chapter-10, Tariff item 1006 as Rice and description of goods 10061090 others (IGST Nil/5%, CGST Nil/2.5%, SGST Nil/2.5%)? |
RAJ/AAR/2019-20/27 Dated 26.11.2019 | 97(2)(a)(e) | |
| 2169 | M/s KPC Projects Limited | Andhra Pradesh | Applicability of GST Rate for construction of Millennium tower at Madhurawada, Visakhapatnam for information Technology and Communication Department, Government of Andhra Pradesh and through Nodal Agency APIIC. Clarification is requested for the applicable Rate of GST under works contract service If GST should be payable @12%, whether a claim for refund be submitted in RFD-01. |
AAR No. 42/AP/GST/2019 dated:25.11.2019 | 97(2) b,e | |
| 2170 | M/s. RB Shah Enterprises India Private Limited | Tamil Nadu | What is the applicable rate of GST for the mentioned service provided for a whole sum price |
TN/53/AAR/2019 DATED 25.11.2019 | 97 (2) (a) |





