Authority for Advance Ruling (AAR)

Sr. No. Name of the Applicant States/UT Brief of Order ­in ­Appeal (OIA) Order No. & Date Download Category
701 M/s World Tele Services Haryana

Applicant was not responding and sufficient opportunities had been given to him, the application dated 17.08.2021 was dismissed as infructous.

HR/HAAR/12/2022- 23 dated 31.01.2023

application-pdf(Size: 1.29 MB)

97 (2)
702 XYLEM Water Solution India Pvt Ltd Gujarat

Application has been Withdrawal

GUJ/GAAR/R/2023/04 31.01.2023 -
703 M/s ADS Spirits Pvt Ltd. Haryana

Application was dismissed as applicant could not be present after given sufficient opportunity.

HR/HAAR/13/2022-23 dated 31.01.2023

application-pdf(Size: 1.28 MB)

97 (2)
704 CBCC Global Research LLP Gujarat

Application has been Withdrawal

GUJ/GAAR/R/2023/03 31.01.2023 -
705 Adani Ports And Special Economic Zone Limited Gujarat

Application has been Withdrawal

GUJ/GAAR/R/2023/02 dt. 31.01.2023 -
706 M/s Gobind Sugar Mills Limited Uttar Pradesh

Question-
1.Classification of sugar cane  Juice
2.Rate of GST applicable on sale of Sugarcane Juice
3.Applicability of a notification which affects the rate of tax (if any)

UP_ADRG_19_2023 dated 27.01.2023

application-pdf(Size: 5.74 MB)

97(2)(a)& (b) (e)
707 M/s. Prakash and Company Karnataka

i.  Whether providing catering services to Educational Institutions from 1st standard to 2nd PUC is taxable or not according to Notification No.12/2017-Central Tax Rate-under Heading 9992.

KAR ADRG 06/2023 23.01.2023

application-pdf(Size: 2.77 MB)

97(2)(b) and 97(2)(e )
708 M/s. Sanjeevini Enterprises Karnataka

"i. Whether works contract service provided to Bio Centers, Department of Horticulture and Center of excellence are exempted as per GST Exemptions?

KAR ADRG 03/2023 23.01.2023

application-pdf(Size: 3.15 MB)

97(2)(e )
709 M/s. Sri Annapurneshwari Enterprises Karnataka

ii.Whether other service like data entry operator, security, provided to Horticulure Department attracts GST?

KAR ADRG 04/2023 23.01.2023

application-pdf(Size: 2.27 MB)

97(2)(e )
710 M/s. S K Swamy and Company Karnataka

iii. Whether material like fertilisers, soil, sand supplied for use of bio centers are exempted as per GST?"

KAR ADRG 05/2023 23.01.2023

application-pdf(Size: 2.66 MB)

97(2)(e )