| Sr. No. | Name of the Applicant | States/UT | Brief of Order in Appeal (OIA) | Order No. & Date | Download | Category |
|---|---|---|---|---|---|---|
| 1391 | M/s Gulab Singh Chauhan | Madhya Pradesh | 1.Whether the applicant is eligible to be in the composition scheme as their turnover is much less than 1.5 crores? |
MP/AAR/15/2021 Dated 06.10.2021 | 97(2) (a), (b),(c),(e) & (g) | |
| 1392 | M/s Dhanraj Organics Private | Madhya Pradesh | Whether Epoxidised Soya bean Oil can be classified under tariff item 1518 of Schedule-1 (taxable at 5%) or Schedule-11(taxable at 12%) of Notification No. 1/2017-Central Tax (Rate) dated June 28, 2017, as amended from time to time? |
MP/AAR/14/2021 Dated 06.10.2021 | 97(2) (a) & (b) | |
| 1393 | M/s. TELANGANA STATE TECHNOLOGY SERVICES LIMITED (TSTSL) | Telangana | 1. Whether the e-Procurement transaction fee collected on behalf of ITE&C Department of Telangana State Government towards online tenders’ results in supply of goods or services or both, within the meaning of supply as defined? 2. Whether the Tax liability arises on e-procurement transaction fee collected on behalf of State Government Department i.e., IT E&C department? 3. Whether this services made by State Government Department falls under Entry No.6 of exemption of Notification No. 12/2017- Central Tax (Rate) Dated 28th June 2017? |
TSAAR Order No. 12/2021 Date. 04.10.2021 | 97 (2) (b,e &g) | |
| 1394 | M/s SHRI VINAYAK BUILDCON, 7-E Class, Meter Office Road, Pratap Nagar, Udaipur-313001, Rajasthan. | Rajasthan | Whether the services provided by the applicant falls under the exemption entry at Sl. No 10 of the Notification No. 12/2017-Central Tax (Rate), dated 28-06-2017 and eligible for exemption from payment of GST? |
RAJ/AAR/2021-22/24 Dated 01.10.2021 | 97(2)(b) | |
| 1395 | GRB DAIRY FOODS PVT.LTD | Tamil Nadu | Whether the GST paid on inputs/input services procured by the applicant to implement the promotional scheme under the name 'Buy n Fly' is eligible for Input Tax Credit under the GST law in terms of Section 16 read with Section 17 of the CGST Act, 2017 and TNGST Act, 2017? |
TN/36/ARA/2021 Dated 30.09.2021 | 97(2) (d) | |
| 1396 | Masterly Kolkata Facility Maintenance Private Limited | West Bengal | Whether supply of cooking gas through pipeline as provided by the applicant should be classified as supply of goods or supply of services. |
12/WBAAR/2021-22 dated 30.09.2021 | - | |
| 1397 | M/s. ALUDECOR LAMINATION PRIVATE LIMITED | Maharashtra | Whether the Aluminium Composite Panel / sheet is covered under: |
GST-ARA- 78/2019-20/B-67 Mumbai dated 30.09.2021 | 97(2)(a) | |
| 1398 | M/sTIF Integrated industrial Parks Pvt. Ltd. | Telangana | a. Whether the transaction of sale of developed plot between himselfand his member falls within the ambit of GST. b. Whether the infrastructure development undertaken by the applicant qualifies as supply under GST. |
TSAAR Order No.16/2021 dated 30.09.2021 | 97(2) (g) | |
| 1399 | Kanahiya Realty Private Limited | West Bengal | Whether goods supplied at nominal price and under separate invoices with separate prices pursuant to a promotional scheme would qualify as individual supplies taxable at the rates applicable to each of such goods or to be treated as mixed supply and whether credit of the input tax paid on the items being sold at nominal prices would be available to the applicant. |
11/WBAAR/2021-22 dated 30.09.2021 | - | |
| 1400 | Pioneer Associates | West Bengal | Whether the definition of ‘affordable residential apartment’ is applicable in respect of flats (having carpet area of 60 sqm and value up to Rs. 45 lacs) of an ongoing projects and tax can be collected @ 8% on all advances received after 01.04.2019. |
10/WBAAR/2021-22 dated 30.09.2021 | - |







