| Sr. No. | Name of the Applicant | States/UT | Brief of Order in Appeal (OIA) | Order No. & Date | Download | Category |
|---|---|---|---|---|---|---|
| 2051 | M/s Unty Trader | Madhya Pradesh | 1. Whether ITC of GST paid on goods purchased for the purpose of construction & maintenance of Warehouse such as Vitrified Tiles, marlble, Granite, ACP sheet, Steel Plates, TMT Tor(saria), Bricks, Cement, Paint and other construction mateerial can be claimed in full? 2.Whether ITC of GST paid on work contract service received from registered & unregistered Contractor for construction & maintenance contract of building can be claimed infull? 3. Whether ITC of GST paid on goods purchased & works contract service received during the FY 2017-18 for the purpose of construction & maintenance of Watehouse can be claimed in full? |
MP/AAR/06/2020 dated 10.02.2020 | 97(2)(d) | |
| 2052 | M/s Sakshi Jhajharia | West Bengal | Whether crushing of grains for distribution through PDS is exempt supply |
48/WBAAR/2019-20 dated 10.02.2020 | 97(2)(b) | |
| 2053 | JAI LOKENATH FLOUR MILLS PRIVATE LIMITED | West Bengal | What is the value of supply of services provided by the applicant for conversion of wheat provided by the State Government into atta/ fortified atta, for distribution by the State Government through Public Distribution System and what is the rate of tax applicable on the value of supply. |
24/WBAAR/2022-23 dt 09.02.2023 | - | |
| 2054 | M/s Latest Development Advisory Ltd. | Rajasthan | Whether the applicant is required to pay GST on water charges collected from the customers for supply of water under Contract II? |
RAJ/AAR/2019-20/ 32 Dated 07.02. 2020 | 97(2)(b) & (e) | |
| 2055 | Musashi Auto Parts India Pvt. Ltd. | Haryana | 1. Musashi receives Inward Supply of Canteen Services for employees working in Manufacturing Unit and against the same distribute coupons to employees on subsidized price to avail canteen services. Question arise as under: |
HAR/HAAR/2019-20/18 dated 04.02.2020 | 97(2)(d) | |
| 2056 | Ponraj (Proprietor M/s PPP Associates) | Tamil Nadu | Whether the category of product “Non-woven PP Rice Bags / Sacs” falls under the classification of HSN 63053300 and its applicable of rate of tax is at 5%? |
TN/04/AAR/2020 dated 31.01.2020 | 97(2)(a) | |
| 2057 | Shapoorji Pallonji and Company Private Limited. | Tamil Nadu | 1.Whether the Transitional Provisions under Section 142(11)(c), (Chapter XX) of TNGST Act, 2017/CGST Act, 2017 is correctly applicable for the remaining installments of “Mobilization Advance’, which transitioned into the GST regime and to be adjusted/deducted by the applicant post the implementation of GST (i.e. Post July 1, 2017). |
TN/03/AAR/2020 dated 31.01.2020 | 97(2)(e) | |
| 2058 | Smt. KamalavadaniUdayakumar | Tamil Nadu | Whether input tax credit can be claimed on works contract services when the output service is not for the purpose of sale but leasing out? |
TN/02/AAR/2020 dated 31.01.2020 | NA | |
| 2059 | Automative Components Technology India Private Limited | Tamil Nadu | 1. Whether GST will be applicable on the transfer of title in moulds from applicant to Indian buyer? |
TN/05/AAR/2020 dated 31.01.2020 | 97(2)(e) | |
| 2060 | M/s Padmavathi Hospitality & Facilities Management Service | Tamil Nadu | 1. Whether services provided by Padmavathi Hospitality & Facilities Management Services (PHFMS) to DME are classifiable as a function entrusted to a Panchayat or a Municipality under the constitution? If not then can we conclude that no exemption is available to PHFMS? |
TN/01/AAR/2020 dated 31.01.2020 | 97(2)(b) |







