Appellate Orders

Sr. No. Name of the Applicant States/UT Appeal Order No. & Date Brief of Order ­in ­Appeal (OIA) Download AR Order No. and Date, against which Appeal has been filed
131 M/s Karam Green Bags. Gujarat GUJ/GAAAR/APPEAL/2022/10 dated 12.07.2022

1.Whether the product Non-woven Bags manufactured through the intermediate product, Non-Woven Fabrics classifiable under Heading No. 5603 are properly classifiable under Heading No.6305 or under Heading 3923?

2. Whether the product Non-woven Bags would be eligible for exemption under Notification No.01/2017-CT(Rate) and 01/2017-IT(Rate) dated 28.06.2017, as amended?

application-pdf(Size: 5.9 मेगा बाइट)

GUJ/GAAR/R/63/2020 dated 17.09.2020
132 M/s Rotex Fabric Pvt. Ltd. Gujarat GUJ/GAAAR/APPEAL/2022/11 dated 12.07.2022

1.Whether the product Non-woven Bags manufactured through the intermediate product, Non-Woven Fabrics classifiable under Heading No. 5603 are properly classifiable under Heading No.6305 or under Heading 3923?

2. Whether the product Non-woven Bags would be eligible for exemption under Notification No.01/2017-CT(Rate) and 01/2017-IT(Rate) dated 28.06.2017, as amended ?

application-pdf(Size: 6.26 मेगा बाइट)

GUJ/GAAR/R/84/2020 dated 17.09.2020
133 M/s. Max Non Woven Pvt. Ltd. Gujarat GUJ/GAAAR/APPEAL/2022/12 dated 12.07.2022

1.Whether the product Non-woven Bags manufactured through the intermediate product, Non-Woven Fabrics classifiable under Heading No. 5603 are properly classifiable under Heading No.6305 or under Heading 3923?

2. Whether the product Non-woven Bags would be eligible for exemption under Notification No.01/2017-CT(Rate) and 01/2017-IT(Rate) dated 28.06.2017, as amended ?

application-pdf(Size: 6.08 मेगा बाइट)

GUJ/GAAR/R/62/2020 dated 17.09.2020
134 M/s. Girivarya Non Woven Fabric Pvt Ltd Gujarat GUJ/GAAAR/APPEAL/2022/13 dated 12.07.2022

1.Whether the product Non-woven Bags manufactured through the intermediate product, Non-Woven Fabrics classifiable under Heading No. 5603 are properly classifiable under Heading No.6305 or under Heading 3923?

2. Whether the product Non-woven Bags would be eligible for exemption under Notification No.01/2017-CT(Rate) and 01/2017-IT(Rate) dated 28.06.2017, as amended ?

application-pdf(Size: 5.92 मेगा बाइट)

GUJ/GAAR/R/73/2020 dated 17.09.2020
135 M/s Apar Industries Limited Gujarat GUJ/GAAAR/APPEAL/2022/14 dated 12.07.2022

“Whether the applicability or determination of liability to pay Tax on our said goods at 5% GST rate is legally correct and in order in terms of Schedule-I of Notification No. 1/2017- Integrated Tax (Rate) or not ?”

application-pdf(Size: 3.46 मेगा बाइट)

GUJ/GAAR/R/02/2021 dated 20.01.2021
136 M/s Apar Industries Limited Gujarat GUJ/GAAAR/APPEAL/2022/15 dated 12.07.2022

“Whether the applicability or determination of liability to pay Tax on our said goods at 5% GST rate is legally correct and in order in terms of Schedule-I of Notification No. 1/2017- Integrated Tax (Rate) or not?”

application-pdf(Size: 3.54 मेगा बाइट)

GUJ/GAAR/R/03/2021 dated 20.01.2021
137 M/s D M Net Technolo-gies (Isha Chirag Patel) Gujarat GUJ/GAAAR/APPEAL/2022/16 dated 22.08.2022

“Whether the services provided by the applicant in affiliation to/partnered with Gujarat University and providing education for degree courses to students under specific curriculum as approved by the Gujarat University, for which degrees are awarded by the Gujarat University are exempt from GST vide Entry No.66 of the Notification No.12/2017-Central Tax (Rate) dated 28th June 2017?”

application-pdf(Size: 6.72 मेगा बाइट)

GUJ/GAAR/R/75/2020 dated 17.09.2020
138 M/s Gujarat Co-operative Milk Marketing Federation Ltd. Gujarat GUJ/GAAAR/APPEAL/2022/17 dated 22.08.2022

“What would be the classification of ‘Flavored Milk’?”

application-pdf(Size: 7.62 मेगा बाइट)

GUJ/GAAR/R/04/2021 dated 20.01.2021
139 M/sVadilal Industries Ltd. Gujarat GUJ/GAAAR/APPEAL/2022/18 dated 26.08.2022

“What would be the classification of ‘Flavoured Milk’ sold under trade name of Power Sip?”

application-pdf(Size: 8.45 मेगा बाइट)

GUJ/GAAR/R/05/2021 dated 20.01.2021
140 M/s. Adarsh Plant Protect Ltd. Gujarat GUJ/GAAAR/APPEAL/2022/19 dated 26.08.2022

What is the HSN and applicable tax on ‘Agricultural manually hand operated Seed dressing, Coating and Treating drum’

application-pdf(Size: 3.92 मेगा बाइट)

GUJ/GAAAR/APPEAL/2022/19 dated 26.08.2022