| Sr. No. | Name of the Applicant | States/UT | Brief of Order in Appeal (OIA) | Order No. & Date | Download | Category |
|---|---|---|---|---|---|---|
| 31 | Sri. Boraiah Kumar | Karnataka | Application withdrawn by the Applicant |
KAR ADRG 18/2025 dated 23.04.2025 |
|
- |
| 32 | Sri. R Nilakantan Aiyer | Karnataka | Application is rejected |
KAR ADRG 17/2025 dated 23.04.2025 |
|
- |
| 33 | M/s Karnataka State Nursing Council | Karnataka | Application is rejected |
KAR ADRG 16/2025 dated 23.04.2025 |
|
- |
| 34 | M/s Eco Market Pvt Ltd | Karnataka | Application is rejected |
KAR ADRG 15/2025 dated 23.04.2025 |
|
- |
| 35 | M/s Kamal Coachworks Pvt Ltd. | Rajasthan | The application is engaged in the business of “Body Building” by way of fabrication and attachment of Body of commercial vehicle i.e.tipper. Application has been filed by the taxpayer seeking whether the activity undertaken by the Applicant would qualify as ‘job work’ as per the provisions of Section 2 (68) of the CGST Act and what is the tariff classification of the supply made by the Applicant and the applicable rate of GST on the said supply. |
RAJ/AAR/2025-26/05 dated 23.04.2025 |
|
97(2) (a), (g) |
| 36 | M/s Allied Castalloys India Private Limited | Rajasthan | The application has been filed by the applicant seeking HSN Classification of “Blades” cleared as “Spare Parts” for being used in Agricultural Machines, viz., Chaff Cutters which is meant and used for Cutting Straw for preparing Animal Feed. |
RAJ/AAR/2025-26/4 Dated 23.04.2025 |
|
97(2)(a) |
| 37 | M/s Neel Kamal Gera | Rajasthan | The application has been filed by the applicant seeking HSN Classification of “Blades” cleared as “Spare Parts” for being used in Agricultural Machines, viz., Chaff Cutters which is meant and used for Cutting Straw for preparing Animal Feed. |
RAJ/AAR/2025-26/02 dated 23.04.2025 |
|
97(2)(a) |
| 38 | M/s Sitaram Kumhar | Rajasthan | The application has been filed by the applicant seeking whether mere heating of Ground-Nuts with shell to reduce its water content to make it suitable for storage and transportation makes it in-eligible to be classified under HSN 1202 or not?. |
RAJ/AAR/2025-26/01 dated 17.04.2025 |
|
97(2)(a) |
| 39 | M/s Sainath Bojraj Hegde | Karnataka | Application withdrawn by the Applicant |
KAR ADRG 11/2025 dated 09.04.2025 |
|
- |
| 40 | M/s Abbu Sambasiva Reddy | Karnataka | Application withdrawn by the Applicant |
KAR ADRG 12/2025 dated 09.04.2025 |
|
- |
