| Sr. No. | Name of the Applicant | States/UT | Brief of Order in Appeal (OIA) | Order No. & Date | Download | Category |
|---|---|---|---|---|---|---|
| 2391 | Robo Quaaries Private Limited | Karnataka | What is the classification for the services received by M/s Robo silicon Private Limited from the state of Karnataka for which Royalty is being paid by M/s Robo silicon Private Limited? Whether the said service can be classified under the heading 9973 specifically under 997337 as licensing services for the right to use minerals including its exploration and evaluation or any other service under notification No 11/2017 –Central Tax (Rate) dated 28.06.2017 ? |
No.2 dated 12.03.2019 | 97 (2) (c) (a) | |
| 2392 | Umadevi Kamal kumar Patni | Maharashtra | Implication of facts mentioned below on Sec. 22 of GST Act under various situations? |
NO.GST-ARA- 98/2018-19/B- 26 Mumbai dated 12.03.2019 | 97(2)(e)& (f) | |
| 2393 | Shree Swetta Industries | Maharashtra | What is the rate of GST applicable to the finished product (Fryums) manufactured by the Concern? |
NO.GST-ARA- 101/2018-19/B- 27 Mumbai dated 12.03.2019 | 97(2)(a) | |
| 2394 | Robo Silicon Private Limited | Karnataka | What is the classification for the services received by M/s Robo silicon Private Limited from the state of Karnataka for which Royalty is being paid by M/s Robo silicon Private Limited? Whether the said service can be classified under the heading 9973 specifically under 997337 as licensing services for the right to use minerals including its exploration and evaluation or any other service under notification No 11/2017 –Central Tax (Rate) dated 28.06.2017 ? |
No.3 dated 12.03.2019 | 97 (2) (c) (a) | |
| 2395 | M/s Premier Car Sales Ltd. | Uttar Pradesh | (i)- Whether repair services carried out by the Applicant under the Dealership Agreement with HMIL, to fulfill the warranty obligation of HMIL which also involves supply of parts should be classified as a composite supply of services under Section 2(30) of CGST Act/ Section 2(30)of SGST Act, 2017? (ii)- Whether the entire repair services including supply of spares can be classified under S.No 25 in Notification 11/2017 Central Tax (Rate) dated 28th June, 2017/ parallel Notification issued under SGST Act subjected to tax at the rate of 9% under CGST? |
UP_AAR_29 dated 11.03.2019 | 97(2)(a) | |
| 2396 | M/s Rudrabhishek Enterprises Limited | Uttar Pradesh | Whether the Project Development Service (i.e. Detailed project Report Service) and Project Management Consultancy Services (PMCS) provided by the applicant to recipient under the contract of SUDA; and the Project Management Consultancy Services (PMC) under the Contract for PMAY would qualify as an activity in relation to function entrusted to Panchayat or Municipality under Article 243 G or Article 243 W respectively, of the Constitution of India? |
UP_AAR_28 dated 11.03.2019 | 97(2)(a) | |
| 2397 | M/s Arvind Printers | Uttar Pradesh | (a)Whether activity of printing of question papers on behalf of educational institutions can be classified as activity of supply of goods or supply of services? (b) Whether GST is to be charged on such supply and, if so, at what rate and under what HSN or SAC code is the GST to be charged? |
UP_AAR_27 dated 11.03.2019 | 97(2)(a) | |
| 2398 | Multiples Alternate Asset Management Private Limited | Maharashtra | 1. Whether GST is applicable on the Advisory & Management Fees received in Indian Currency from Domestic Contributors located in India for the Services rendered by the applicant? 2. Whether GST is applicable on the Advisory & Management Fees received in Foreign Currency from Overseas Contributors located outside India for the Services rendered by the applicant? |
NO.GST-ARA- 81/2018-19/B- 25 Mumbai dated 06.03.2019 | 97(2)(e) | |
| 2399 | M/s. Dholera Industrial City Development Project ltd. | Gujarat | Applicability of a notification issued under the provisions of this Act |
GUJ/GAAR/R/2019/6 dated 04.03.2019 | 97(2)(b) | |
| 2400 | M/s. Aditya Birla Nuvo Limited | Gujarat | whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term. |
GUJ/GAAR/R/2019/5 dated 04.03.2019 | 97(2)(g) |









