Authority for Advance Ruling (AAR)

Sr. No. Name of the Applicant States/UT Brief of Order ­in ­Appeal (OIA) Order No. & Date Download Category
361 M/s. Harsha Engineers International LTD. Gujarat

Withdrawn

GUJ/GAAR/R/2024/30 Dated 31.12.2024

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97(2)(a)
362 M/s. Fine Building Projects Llp Gujarat

Withdrawn

GUJ/GAAR/R/2024/28 Dated 31.12.2024

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97(2)(a)
363 M/s. Sumiran Foods Private Limited Gujarat

Withdrawn

GUJ/GAAR/R/2024/27 Dated 31.12.2024

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97(2)(a)
364 M/s. Centenary Polytex Pvt Ltd Gujarat

Withdrawn

GUJ/GAAR/R/2024/26 Dated 31.12.2024

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97(2)(a)
365 M/s. Shree Karani Polypack Industries Gujarat

Withdrawn

GUJ/GAAR/R/2024/25 Dated 31.12.2024

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97(2)(a)
366 M/s. JMD-1 Gujarat

Withdrawn

GUJ/GAAR/R/2024/29 Dated 31.12.2024

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97(2)(a)
367 M/s. Gujarat Raffia Industries Limited Gujarat

Withdrawn

GUJ/GAAR/R/2024/22 Dated 31.12.2024

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97(2)(a)
368 M/s. Tara Tradelink Private Limited Gujarat

Withdrawn

GUJ/GAAR/R/2024/23 Dated 31.12.2024

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97(2)(a)
369 M/s.A2Mac1 India Private Limited Tamil Nadu

Whether input tax credit can be claimed on the purchase of motor vehicles in terms of exception provided under Section17(5)(a) of Central/Tamilnadu Goods and Services Tax Act,2017.

29/ARA/2024 Dt:06.12.2024

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97(2)(d)
370 M/s.High Energy Batteries(India) Limited Tamil Nadu

Taxability Issue 

1. Whether the value of the Silver supplied free of cost by the Naval Formations (in the form of old batteries) are to be included in the taxable value adopted by the applicant on the batteries manufactured by the applicant and supplied to the Naval Formations for the purpose of payment of GST or not.

28/ARA/2024 Dt:06.12.2024

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97(2)(C)