Authority for Advance Ruling (AAR)

Sr. No. Name of the Applicant States/UT Brief of Order ­in ­Appeal (OIA) Order No. & Date Download Category
891 CBCC Global Research LLP Gujarat

Application has been Withdrawal

GUJ/GAAR/R/2023/03 31.01.2023 -
892 XYLEM Water Solution India Pvt Ltd Gujarat

Application has been Withdrawal

GUJ/GAAR/R/2023/04 31.01.2023 -
893 Adani Ports And Special Economic Zone Limited Gujarat

Application has been Withdrawal

GUJ/GAAR/R/2023/02 dt. 31.01.2023 -
894 Synergy Seaports Private Limited Gujarat

Application has been Withdrawal

GUJ/GAAR/R/2023/05 31.01.2023 -
895 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(Format: pdf, Size: 5.74 MB)

97(2)(a)& (b) (e)
896 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(Format: pdf, Size: 2.27 MB)

97(2)(e )
897 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(Format: pdf, Size: 2.77 MB)

97(2)(b) and 97(2)(e )
898 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(Format: pdf, Size: 2.66 MB)

97(2)(e )
899 M/s. Meat Mart Unit of the New Bangalore Ham Shop Karnataka

"i. What percentage of GST output tax should be charged for our nature of works contract executed to Indian Railways

KAR ADRG 07/2023 23.01.2023

application-pdf(Format: pdf, Size: 1.77 MB)

97(2)(d)
900 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(Format: pdf, Size: 3.15 MB)

97(2)(e )