| Sr. No. | Name of the Applicant | States/UT | Brief of Order in Appeal (OIA) | Order No. & Date | Download | Category |
|---|---|---|---|---|---|---|
| 1631 | M/s Shiv Sankara Health Care Enterprises | Tamil Nadu | Whether the goodwill paid to the partners at the time of retirement is liable to be taxed under GST Act. |
TN/06/ARA/2021 dated 16.03.2021 | 97(2)(e) | |
| 1632 | Great Lakes E-Learning Services Pvt. Ltd. | Karnataka | Whether education services provided by Great Lakes E-Learning Services Private Limited ("GLE") under collaboration agreement with PES University to offer professional Educationn and degree programs in emerging areas such as Data Science, Al. Machine Learning and other areas to students under related curriculums shall be exempt from CGST and KGST Act vide entry no.66 of the Notification No:12/2017-Central Tax dated 28.06.2017? |
KAR ADRG 13/2021 dated 16.03.2021 | 97(2)(b) | |
| 1633 | Olety Landmark Apartment Owner's Association | Karnataka | Whether the Applicant is liable to pay GST on amounts which it collects from its members for setting up the 'Sinding Fund'/Corpus Fund? |
KAR ADRG 12/2021 dated 10.03.2021 | 97(2)(g) | |
| 1634 | B.G. Elevators and Escalators Private Limited | Karnataka | i) What is the Rate of tax required in respect of erecting and commissioning of lifts installed for domestic use. |
KAR ADRG 11/2021 dated 09.03.2021 | 97(2)(e) | |
| 1635 | Shekhar Bhagwan Gore | Maharashtra | Determination of liability to pay tax on any goods and services or both |
ARA-64/2020-21/B-03 dated 09.03.2021 | 97(2)(e) | |
| 1636 | Pioneer Bakers | Odisha | The issue relates to applicability of Entry 7(i) of Notification No.11/2017-CT(Rate) dated-28.06.2017(as amended) & determination whether goods/services comes within the purview of composite supply and more specifically Restaurant services and attract GST @5% under the composite scheme. |
06/ODISHA-AAR/2020-21 dated- 09.03.2021 | 97(2)(a), (b) & (c) | |
| 1637 | URC Construction Pvt. Ltd. | Odisha | The applicable rate of GST on the contract awarded by M/s NBCC(India) Ltd, an executing agency on behalf of M/s SAIL for construction of ISPAT Post Graduate Medical Institute and super speciality hospital at Rourkela Steel Plant for SAIL in the state of Odisha on Design, Engineering, Procurement and Construction(EPC) basis. |
07/ODISHA-AAR/2020-21 dated- 09.03.2021 | 97(2)(a) | |
| 1638 | M/s Chennai Metropolitan Water Supply and Sewerage Board. | Tamil Nadu | Whether services provided |
TN/04/ARA/2021 dated 26.02.2021 | 97(2)(b) | |
| 1639 | M/s Chennai Metropolitan Water Supply and Sewerage Board. | Tamil Nadu | Whether GST is applicable on supply of safe drinking water for public purpose by Chennai Water Desalination Plant Limited (CWDL) to Chennai Metropolitan Water Supply and Sewerage Board(CMWSSB) |
TN/03/ARA/2021 dated 26.02.2021 | 97(2)(e) | |
| 1640 | Hotel Sandesh Private Limited. | Karnataka | What is the applicable Rate of GST (SGST and CGST) for the supply of food inside the restaurant (branch) situated in zoological garden. |
KAR/ADRG/10/2021 dated 26-02-2021 | 97 (2) (e) |







