| Sr. No. | Name of the Applicant | States/UT | Brief of Order in Appeal (OIA) | Order No. & Date | Download | Category |
|---|---|---|---|---|---|---|
| 1 | M/s Shri Ambika Yoga Kutir | Maharashtra | Imparting yogic knowledge and teaching Asanas without charging any fees by Shri Ambika Yoga Kutir (SAYK) volunteers to yoga sadhakas at various yoga centers Unconditional donations are given by some of the Sadhakas to SAYK. |
NO.GST-ARA- 90/2022-23/B-159 Dated: 28.09.2026 | 97 (2) | |
| 2 | M/s MAHATMA PHULE KRISHI VIDYAPEETH, RAHURI | Maharashtra | The applicant is the State Agricultural University in Maharashtra that serves to the students and farmers through Education, Research and Extension Education since 1968. |
NO.GST-ARA- 01/2021-22/B-155 Dated: 28.09.2026 | 97 (2) | |
| 3 | M/s (PRIME PRODUCTS) TARUN MADHUKANT DESAI HUF | Maharashtra | The Applicant's major raw materials are Sealed Lead acid batteries, and nickel cells falling under HSN 8507, procured indigenously or imported, on payment of duty @ 28% on which ITC is availed as per GST Act 2017. |
NO.GST-ARA- 35/2022-23/B- 152 Dated: 28.09.2026 | 97 (2) | |
| 4 | M/s Goldmedal Electricals Pvt. Ltd. | Maharashtra | The applicant is engaged in the business of supply of various electrical goods such as switches etc. |
NO.GST-ARA- 37/2021-22/B-151 Dated: 28.09.2026 | 97 (2) | |
| 5 | M/s Vijaykumar Siyamani Tiwari | Maharashtra | The applicant’s society underwent redevelopment process. Upon redevelopment, the Applicant was offered new flat in the new building admeasuring 659.1 sq.ft RERA carpet area. The Developer demanded GST payment on the area admeasuring 209.6 sq.ft. RERA carpet area vide its Demand letter dated 12th January 2025. |
NO.GST-ARA- 46/2025-26/B- 154 Dated: 28.09.2026 | 97 (2) | |
| 6 | M/s Prayatna Infratech Pvt. Ltd. | Maharashtra | The Applicant is engaged in preparation and supply of ready-mix concrete using the goods made available by the recipient. The Applicant is carrying out its activity at the situated at Riverview City, Loni Kalbhor, Hadapsar, Pune. |
NO.GST-ARA- 52/2022-23/B- 156 Dated: 28.09.2026 | 97 (2) | |
| 7 | M/s Vardhaman Homes | Maharashtra | The Applicant has sold various flats to various persons by entering into a Registered Agreement for Sale/Deed of Conveyance with such Flat Owners. |
NO.GST-ARA- 54/2022-23/B- 157 Dated: 28.09.2026 | 97 (2) | |
| 8 | M/s Marine Vision | Maharashtra | The applicant is planning to Import marine propulsion engine under HSN Code 8407, 8408 & spare parts of marine propulsion engines under HSN Code 8409. These engines & spare parts thereof are to be sold in local markets to fishermen, Government agencies as parts of fishing boat / patrolling boat / relief & rescue boat. |
NO.GST-ARA- 63/2021-22/B- 150 Dated: 28.09.2026 | 97 (2) | |
| 9 | M/s Inland Financial Services Pvt Ltd. | Maharashtra | The applicant is engaged in the business of Renting or Leasing Electric Vehicles (EBikes/EVs) without operator both interstate and intra state. |
NO.GST-ARA- 82/2022-23/B- 148 Dated: 28.09.2026 | 97 (2) | |
| 10 | M/s Rochem Seperation Systems India Private Limited | Maharashtra | The applicant is engaged in providing repairs and maintenance services of Reverse Osmosis Plant/System (RO Plant/System) to the ships belonging to Indian Navy and or to The Indian Coast Guard. |
NO.GST-ARA- 80/2022-23/B- 149 Dated: 28.09.2026 | 97 (2) |





