| Sr. No. | Name of the Applicant | States/UT | Brief of Order in Appeal (OIA) | Order No. & Date | Download | Category |
|---|---|---|---|---|---|---|
| 161 | Assistant commissioner of Central Tax, Sankrail division | West Bengal | The ruling prononced by the AAR have been set aside and it is ordered that Polypropylene Leno Bags manufactured by the respondents be classified under Tariff Heading 39232990. |
06/WBAAAR/Appeal/2018 dated 25.10.2018 | - | |
| 162 | RLJ Woven Sacks Pvt. Ltd. | West Bengal | Classification of PP Leno Bags made from woven PP fabric. |
19/WBAAR/2018-19 Dated 28.09.18 | 97(2)(a) | |
| 163 | Ashoke Kr Basu, propietor of Manali Enterprise | West Bengal | a) Whether supply of question papers printed for educational institutions is classifiable as service b)Whether GST is payable on such supply, and, if so, at what rate c) Whether input tax credit is admissible on such supply |
18/WBAAR/2018-19 Dated 28.09.18 | 97(2)(a),(d)&(e) | |
| 164 | Indian Oil Corporation Ltd. | West Bengal | Whether input tax credit is admissible on GST paid on freight for transportation of non-taxable petro goods to the export warehouse located in another state. |
17/WBAAR/2018-19 Dated 18.09.18 | 97(2)(d) | |
| 165 | SMVD Polypack Pvt. Ltd. | West Bengal | Classification of PP Leno Bags made from woven PP fabric. |
16/WBAAR/2018-19 Dated 18.09.18 | 97(2)(a) | |
| 166 | Garuda Power Pvt Ltd | West Bengal | Whether supply of goods and on-site services to customers in SEZ area to any SEZ unit or SEZ developer is zero rated supply |
14/WBAAR/2018-19 dated 01-08-2018 | 97(2)(e) | |
| 167 | East Hooghly Polyplast Pvtb Ltd | West Bengal | Whether tarpaulins made of HDPE woven fabrics are classifiable under HSN 6306 |
12/WBAAR/2018-19 dated 20-07-2018 | Does not apply | |
| 168 | Vesuvius India Ltd | West Bengal | Whether the activities the Applicant intends to undertake are supply of goods or services. If so, how the time of supply is to be determined |
13/WBAAR/2018-19 dated 20-07-2018 | 97(2)(c )&(g) | |
| 169 | Mega Flex Plastics Ltd | West Bengal | Whether PP Leno Bags are classifiable under Tariff Head 6305 33 00 |
09/WBAAR/2018-19 dated 05-07-2018 | 97 (2) (a) | |
| 170 | M D Mohta | West Bengal | Classification of supply of 'Rakhi' |
08/WBAAR/2018-19 dated 05-07-2018 | 97 (2) (a) |









