| Sr. No. | Name of the Applicant | States/UT | Brief of Order in Appeal (OIA) | Order No. & Date | Download | Category |
|---|---|---|---|---|---|---|
| 2031 | M/s GVS Projects Private Limited | Madhya Pradesh | 1.Whether APSPDCL & APEPDCL is a Government authority/ Government Entity or not? 2.What is the applicable rate of GST on work agreement entered into with the APSPDCL & APEPDCL. 3.Under which Notification the work would fall, for discharging the GST liability? 4.Whether for the value of materials recovered from RA bills issued on cost recovery basis by APSPDCL & APEPDCL is liable to tax under RCM as per Notification No.13/2017 Central Tax (Rate) dated 28.06.2017 or not ? |
AAR No.33/AP/GST/2019 dated: 31 .10.2019 | 97(2)(b) & (e) | |
| 2032 | M/s GVS projects Private limited., | Andhra Pradesh | Whether APSPDCL & APEPDCL is a Government authority/ Government Entity or not? What is the applicable rate of GST on work agreement entered into with the APSPDCL & APEPDCL. Under which Notification the work would fall, for discharging the GST liability? Whether for the value of materials recovered from RA bills issued on cost recovery basis by APSPDCL & APEPDCL is liable to tax under RCM as per Notification No.13/2017 Central Tax (Rate) dated 28.06.2017 or not ? |
AAR No.33/AP/GST/2019 dated: 31 .10.2019 | 97(2) b,e | |
| 2033 | M/s. Deccan Tobacco Company | Andhra Pradesh | What is the rate of GST applicable on tobacco leaves procured at tobacco auction platforms or directly from farmers, which are cured and dried by farmers themselves? What will be the applicable rate of tax if the applicant purchases tobacco leaves form other dealers who have purchased them from farmers, for the purpose of trading? What will be the applicable rate of tax if the applicant segregates the tobacco into grades depending upon their size (width), colour /shade, length, texture of the leaf etc., and sells such graded tobacco leaf? What will be the applicable rate of tax if the tobacco leaves are butted and sold to other dealers? What is the applicable rate of tax if the applicant gets the tobacco leaves re-dried without getting them threshed and sold them? What will be the applicable rate of tax if the applicant gets the tobacco leaves threshed and re-dried? What will be the applicable rate of tax if the applicant gets the tobacco threshed and re-dried on job work basis at others’ premises and then sells such threshed and re-dried tobacco leaves to others? |
AAR No. 36/AP/GST/2019 dated:24.10.2019 | 97(2) a,b | |
| 2034 | M/s ChandmalNarayandas Consortium | Rajasthan | 1. What is applicable rate of GST on Entry Fees collected for allowing entry into Municipal Park SubhashUshyan. |
RAJ/AAR/2019-20/24 dated 24.10.2019 | 97(2)(a)&(e) | |
| 2035 | M/s Tamil Nadu Coop Silk Producers Federaqtion Ltd | Tamil Nadu | Whether TDS provision under GST Act is applicable to the Co-operative Society since it is Registered under Tamil Nadu Cooperative Society Act of 1975 and not under society registration act 1860 (21 of 1860) |
TN/49/AAR/2019 dated 22.10.2019 | 97(2)(b) | |
| 2036 | M/s Shewratan Co Pvt Ltd | West Bengal | Whether supply of stores in foreign going vessels is export |
30/WBAAR/2019-20 dated 21.10.2019 | 97(2)(e) | |
| 2037 | M/s Singh Transport Agency | West Bengal | Whether TDS is deductible on supply of solid waste conservancy service to a municipality |
29/WBAAR/2019-20 dated 21.10.2019 | 97(2)(b) | |
| 2038 | M/s Rabi SankarTah | West Bengal | Whether co-owners of a jointly held property are liable to pay tax as an association of individuals |
28/WBAAR/2019-20 dated 21.10.2019 | 97(2)(f) | |
| 2039 | M/s Indag Rubber Ltd | Rajasthan | Whether the applicant is eligible to claim credit of the GST charged by vendor at the time of supply of goods and services to it, which are used for carrying out the following activities for setting up of MRO facility which will be rented out: |
RAJ/AAR/2019-20/23 dated 21.10.2019 | 97(2)(d) | |
| 2040 | M/s. El-Chico Clutch Pvt. Ltd. | Haryana | 1. Whether parts namely Starter Ring Gear Flywheel Assembly, Starter Ring Gear and Universal joint Cross (U.J. Cross) supplied for use in motor vehicle is classifiable under HSN 8708 or 8483? |
HAR/HAAR/2019-20/12 dated 18.10.2019 | 97(2)(a) |









