| Sr. No. | Name of the Applicant | States/UT | Brief of Order in Appeal (OIA) | Order No. & Date | Download | Category |
|---|---|---|---|---|---|---|
| 151 | Nipha Exports Pvt. Ltd. | West Bengal | Whether ITC is admissible on purchase of an ambulance in November 2018 for the benefit of the employees under the legal requirements of the Factories Act, 1948. |
43/WBAAR/2018-19 dated 26.02.2019 | 97(2)(d) | |
| 152 | Tewari Warehousing Co Pvt. Ltd. | West Bengal | Whether ITC is admissible on construction of a warehouse using pre-fabricated technology. |
40/WBAAR/2018-19 dated 18.02.2019 | 97(2)(d) | |
| 153 | Swapna Printing Works Pvt Ltd | West Bengal | Whether printing of books on order from foreign buyer and its delivery to customers in India is supply of service liable to GST |
28/WBAAR/2018-19 dated 21.12.18 | 97(2)(a) & (e) | |
| 154 | RITES Ltd | West Bengal | Whether the rate of GST for construction of private railway siding will be under Sl No. 3(v)(a) of Notification No. 11/2017-CT(Rate) dated 28/06/2017 |
27/WBAAR/2018-19 dated 21.12.18 | 97(2)(a) & (b) | |
| 155 | Ashok Rubber Industries | West Bengal | Application rejected as the question on which the ruling is sought is found to be pending in a proceeding under the GST Act before the appropriate authority |
26/WBAAR/2018-19 dated 21.12.18 | Does not apply | |
| 156 | Pew Engg Pvt Ltd | West Bengal | Whether the contract for retro-fitment of air brakes in wagons is composite supply and what shall be the classification of the supply and rate of tax |
29/WBAAR/2018-19 dated 21.12.18 | 97(2)(a), (e) & (g) | |
| 157 | Skipper Ltd | West Bengal | Whether exemption under serila no. 18 of Notification No. 12/2017 - CT (Rate) dated 28/06/2017 is applicable on charges for transporting materials for erection of towers in a contract for Tower Package |
22/WBAAR/2018-19 dt: 26.11.18 | 97(2)(b) | |
| 158 | The Association of Inner Wheel Clubs in India | West Bengal | Whether the activities undetaken by the applicant are supplies of service |
23/WBAAR/2018-19 dt: 26.11.2018 | 97(2)(g) | |
| 159 | Premier Vigilance & Security Pvt Ltd | West Bengal | Whether toll charges reimbursed by the clients are eligible for deduction u/r 33 from the value of supply |
20/WBAAR/2018-19 dt:02.11.18 | 97(2)(c), (e) & (g) | |
| 160 | Indian Institute of Management, Calcutta | West Bengal | Whether the applicant is an Educational Institution and is eligible for exemption under entry no. 66(a) of Notification No. 12/2017 - CT (Rate) dated 28/06/2017 |
21/WBAAR/2018-19 dt:02.11.18 | 97(2)(b) |









