| Sr. No. | Name of the Applicant | States/UT | Brief of Order in Appeal (OIA) | Order No. & Date | Download | Category |
|---|---|---|---|---|---|---|
| 141 | Senco Gold Ltd. | West Bengal | Whether input tax credit is admissible when the applicant settles through book adjustment the debt created on inward supplies. |
02/WBAAR/2019-20 DATED 08.05.2019 | 97 (2) (d) | |
| 142 | Bengal Peerless Housing Development Co. Ltd. | West Bengal | Whether supply of construction service bundled with preferential location service is a composite supply with construction service as the principal supply |
01/WBAAR/2019-20 DATED 02.05.2019 | 97 (2) (a) &(b) | |
| 143 | Ratan Projects &Engg Co Pvt. Ltd. | West Bengal | Whether the inputs sent to the job-worker and consumed in the process of galvanisation should be treated as supply in terms of section 143(3). |
49/WBAAR/2018-19 dated 28.03.19 | 97(2)(g) | |
| 144 | The Bengal Rowing Club | West Bengal | Classification and rates of tax on the services supplied by the club. |
48/WBAAR/2018-19 dated 28.03.19 | 97(2)(a) & (b) | |
| 145 | Alok Bhanuka | West Bengal | Whether repairing of transformers is composite supply and what will be the applicable rate of tax. |
47/WBAAR/2018-19 dated 26.03.19 | 97(2)(a) & (b) | |
| 146 | EskagPharma Pvt. Ltd. | West Bengal | Classification of food supplements. |
46/WBAAR/2018-19 dated 26.03.19 | 97(2)(a) | |
| 147 | Udayan Cinema Pvt. Ltd. | West Bengal | Whether the producer of a feature film is liable to pay IGST on reverse charge basis on payment made to a line producer engaged in Brazil. If so, what should be the classification of the service of a line producer and the rate of IGST. |
45/WBAAR/2018-19 dated 13.03.19 | 97(2)(a)(b) & (e) | |
| 148 | Shiva Writing Co Pvt. Ltd. | West Bengal | Classification of and rate of tax on tips and balls of ball point pens. |
44/WBAAR/2018-19 dated 13.03.19 | 97(2)(a) & (b) | |
| 149 | Piyush Polytex Industries Pvt. Ltd. | West Bengal | Classification and rate of tax for polypropylene non-woven bags. |
41/WBAAR/2018-19 dated 26.02.2019 | 97(2)(a)&(b) | |
| 150 | Sarj Educational Centre | West Bengal | Whether lodging along with food to the students by a private boarding house is a compiste supply and eligible for exemption under Sl No. 14 of Notification No. 12/2017-CT(Rate) dated 28/06/2017. |
42/WBAAR/2018-19 dated 26.02.2019 | 97(2)(a)& (b) |









