Authority for Advance Ruling (AAR)

Sr. No. Name of the Applicant States/UT Brief of Order ­in ­Appeal (OIA) Order No. & Date Download Category
121 Sumitabha Ray West Bengal

Whether service to the Govt relating road construction and irrigation is exempt supply

27/WBAAR/2019-20 dated 23.09.2019

application-pdf(Size: 670.24 KB)

97(2)(b)
122 Mahendra Roy West Bengal

Whether solid waste conservancy is an exempt supply and whether TDS is payable

24/WBAAR/2019-20 dated 23.09.2019

application-pdf(Size: 518.82 KB)

97(2)(b)
123 West Bengal Medical Services Corp Ltd West Bengal

Whether supply of services for managing establising and maintenance of hospitals is exempt

22/WBAAR/2019-20 dated 09.09.2019

application-pdf(Size: 713.87 KB)

97(2)(b)
124 AltaburRahamanMollah West Bengal

Whether supply of cleaning and sweeping service to hospitals is exempt

21/WBAAR/2019-20 dated 09.09.2019

application-pdf(Size: 615.6 KB)

97(2)(b)
125 M/s East Hooghly Agro Plantation Pvt Ltd West Bengal

Whether HDPE woven tarpaulin is classifiable as textile under GST Tariff Act

19/WBAAR/2019-20 dated 26.08.2019

application-pdf(Size: 617.29 KB)

97(2)(a)
126 M/s Sai Fertilizer Private Limited West Bengal

Whether IGST payable at 5% on fertilizer when being exported

20/WBAAR/2019-20 dated 26.08.2019

application-pdf(Size: 267.81 KB)

97(2)(b)
127 M/s Siemens Limited West Bengal

Whether mobilization advance for works contract is supply on the date on which it stands credited to the supplier's account

18/WBAAR/2019-20 dated 19.08.2019

application-pdf(Size: 768.27 KB)

97(2)(c)
128 M/s T.P. Roy Chowdhury & Company Private Limited West Bengal

Whether the service of loading and unloading of yellow peas at the port is exempted supply.

17/WBAAR/2019-20 dated 19.08.2019

application-pdf(Size: 413.15 KB)

97(2)(b)
129 M/s Macro Media Digital Imaging Pvt Ltd West Bengal

Whether printing of advertising materail is supply of service

15/WBAAR/2019-20 dated 19.08.2019

application-pdf(Size: 655.98 KB)

97(2)(a)& (g)
130 Time Tech Waste Solutions Pvt. Ltd. West Bengal

Whether notifications relating to TDS apply to supply of waste management service to a municipality and whether the applicant needs to be registered even if he makes exempted supplies only.

14/WBAAR/2019-20 DATED 27.06.2019

application-pdf(Size: 612.54 KB)

97(2)(a), (b)& (f)