Sr. No. | Name of the Applicant | States/UT | Brief of Order in Appeal (OIA) | Order No. & Date | Download | Category |
---|---|---|---|---|---|---|
2211 | RAJENDRABABU AMBIKA (Proprietrix of M/s. Sri Dhanalakshmi Welding Works) | Tamil Nadu | 1. The Applicant dairy machinery works (photograph attached) is liable to tax at 12% (HSN code-8434) or 18% (HSN Code-8413) kindly clarify. |
TN/22/AAR/2019 DATED 22.05.2019 | 97 (2) (a) | |
2212 | Rossi Gear motors India Private Limited | Tamil Nadu | 1. Whether the Geared Motor is to be classified under 8501 or under 8483 for the purpose of payment of GST? |
TN/23/AAR/2019 DATED 22.05.2019 | 97 (2) (a) | |
2213 | Terna Public Charitable Trust | Maharashtra | 1. Whether the supply of medicines, surgical items, implants, consumables and other allied items provided by the hospital through the hospital owned pharmacy, as well as food, room on rent to the in-patients is part of composite supply of health care treatment; and hence not taxable under CGST/SGST? 2. Whether the supply of medicines, surgical items, implants, consumables and other allied items provided by the hospital through the hospital owned pharmacy to the out-patients, is part of composite supply of health care treatment; and hence not taxable under CGST/SGST? |
GST-ARA- 135/2018-19/B- 55 Mumbai dated 21.05.2019 | 97(2)(a) (b)(e) | |
2214 | TAMIL NADU EDIBLE OILS PTIVATE LIMITED | Tamil Nadu | Whether e-way bill is required for consignments pertaining to multiple invoices to multiple customers moved in the same conveyance, in which value of each invoice is less than the limits for generation of e-way bill but in aggregate, the value of the multiple invoices exceeds the specified limit. APPLICATION WITHDRAWN |
TN/21/AAR/2019 DATED 21.05.2019 | n/a | |
2215 | FOXTEQ SERVICES INDIA PRIVATE LIMITED | Tamil Nadu | 1. Whether the supply of repairing and replacement service would be classified as composite supply as defined under section 2 (30) of the CGST Act, 2017 and Section 2(30) of the Tamil Nadu GST Act, 2017, wherein the principal supply is the supply of repair services while the goods such as parts of monitor and monitor units used for providing such repair and replacement services are being naturally bundled in the ordinary course of business. APPLICATION WITHDRAWN |
TN/20/AAR/2019 DATED 21.05.2019 | n/a | |
2216 | VENKATASAMY JAGANNATHAN | Tamil Nadu | Will the profit sharing agreement between the applicant as an employee and the shareholders, attract GST in his hands? |
TN/19/AAR/2019 DATED 21.05.2019 | 97 (2) (e) | |
2217 | Chowgule & Co Pvt. Ltd. | Goa | 1. Whether IGST at 5% of assessable value is applicable on import of iron for conversion into pellets and export the resultant product (Iron ore pellets) back to same supplier in view of the fact that import duty is not applicable in view of the exemption under General Exemption No. 66 (Exemption Notification No. 32/97-Cus dated 01stApril, 1997) for job work. 2. If answer to question 1 is yes, whether the applicant as recipient of imported iron ore will be liable to pay the IGST under applicant GSTIN as the applicant in any case is the consignee of the imported iron ore. |
GOA/GAAR/11 of 2018-19/514 Dated 21.05.2019 | 97(2) (e) (i) (iii) | |
2218 | Vinayak Stone Crusher | Rajasthan | a. Classification of any goods or services or both; |
RAJ/AAR/2019-20/08 Dtd. 17.05.19 | 97 (2)(a) & (b) | |
2219 | All Rajasthan Corrugated Board and Box Manufacturers Association | Rajasthan | a. Classification of any goods or services or both; |
RAJ/AAR/2019-20/07 Dtd. 17.05.19 | 97 (2) (a) (b) & (d) | |
2220 | M/s. Rajkot NagrikSahkari Bank Ltd | Gujarat | Determination of the liability to pay tax on any goods or services or both |
GUJ/GAAR/R/2019/9 dated 15.05.2019 | 97(2)(e) |