| Sr. No. | Name of the Applicant | States/UT | Brief of Order in Appeal (OIA) | Order No. & Date | Download | Category |
|---|---|---|---|---|---|---|
| 1761 | M/s Thirumalai Chemicals Limited | Tamil Nadu | 1. The value to be adopted in respect of transfer to branches located outside the state. 2. whether the value of such supplies can be determined in terms of the second provision to rule 28 in respect of supplies made to district unit in accordance with clause (4) & (5) of section 25 of the CGST rules, 2017? |
TN/41/ARA/2020 DATED 18.12.2020 | 97(2)(g) | |
| 1762 | Andru Sujatha | Andhra Pradesh | Whether in the facts and circumstances the contributions to National Mineral Exploration Trust (NMET) and District Mineral Foundation (DMF) under the Mines and Minerals (Development and Regulation) Act, 1957 (MMDR) read with National Mineral Exploration Trust Rules, 2015 (‘NMETR’) and Mines and Minerals (Contribution to District Mineral Foundation) Rules, 2015 (‘MMCDMFR’) would qualify as consideration towards supply of mining service by Andhra Pradesh Government and consequently included for purpose of value of supply chargeable to GST under the Reverse Charge Mechanism in the hands of the applicant service recipient? |
AAR No.28/AP/GST/2020 dated: 16.12.2020 | 97(2) b,e | |
| 1763 | Dempo Diary Industries Limited | Karnataka | Whether the Flavored Milk is liable to be classified under HSN 0402 99 90 or under 2202 99 30 or under any other Chapter? |
KAR/ADRG/59/2020 dated 16-12-2020 | 97(2)(a) | |
| 1764 | Bengaluru Co-Operative Milk Union Ltd | Karnataka | Whether the Flavored Milk is liable to be classified under HSN 0402 99 90 or under 2202 99 30 or under any other Chapter? |
KAR/ADRG/58/2020 dated 16-12-2020 | 97(2)(a) | |
| 1765 | Dheeraj Enterprises. | Karnataka | "Determination of correct classification of Licensing services for the right to broadcast and show original films, sound recordings, Radio & Television Programmes etc.," |
KAR/ADRG/57/2020 dated 16-12-2020 | 97(2)(a) | |
| 1766 | AndruUsha Rani | Andhra Pradesh | Whether in the facts and circumstances the contributions to National Mineral Exploration Trust (NMET) and District Mineral Foundation (DMF) under the Mines and Minerals (Development and Regulation) Act, 1957 (MMDR) read with National Mineral Exploration Trust Rules, 2015 (‘NMETR’) and Mines and Minerals (Contribution to District Mineral Foundation) Rules, 2015 (‘MMCDMFR’) would qualify as consideration towards supply of mining service by Andhra Pradesh Government and consequently included for purpose of value of supply chargeable to GST under the Reverse Charge Mechanism in the hands of the applicant service recipient? |
AAR No.27/AP/GST/2020 dated: 16.12.2020 | 97(2) b,e | |
| 1767 | AndruAnantha Padma KotiSatyavathi | Andhra Pradesh | Whether in the facts and circumstances the contributions to National Mineral Exploration Trust (NMET) and District Mineral Foundation (DMF) under the Mines and Minerals (Development and Regulation) Act, 1957 (MMDR) read with National Mineral Exploration Trust Rules, 2015 (‘NMETR’) and Mines and Minerals (Contribution to District Mineral Foundation) Rules, 2015 (‘MMCDMFR’) would qualify as consideration towards supply of mining service by Andhra Pradesh Government and consequently included for purpose of value of supply chargeable to GST under the Reverse Charge Mechanism in the hands of the applicant service recipient? |
AAR No.26/AP/GST/2020 dated: 16.12.2020 | 97(2) b,e | |
| 1768 | Andru Ramesh Babu | Andhra Pradesh | Whether in the facts and circumstances the contributions to National Mineral Exploration Trust (NMET) and District Mineral Foundation (DMF) under the Mines and Minerals (Development and Regulation) Act, 1957 (MMDR) read with National Mineral Exploration Trust Rules, 2015 (‘NMETR’) and Mines and Minerals (Contribution to District Mineral Foundation) Rules, 2015 (‘MMCDMFR’) would qualify as consideration towards supply of mining service by Andhra Pradesh Government and consequently included for purpose of value of supply chargeable to GST under the Reverse Charge Mechanism in the hands of the applicant service recipient? |
AAR No.25/AP/GST/2020 dated: 16.12.2020 | 97(2) b,e | |
| 1769 | Vempati Veerraju | Andhra Pradesh | Whether in the facts and circumstances the contributions to National Mineral Exploration Trust (NMET) and District Mineral Foundation (DMF) under the Mines and Minerals (Development and Regulation) Act, 1957 (MMDR) read with National Mineral Exploration Trust Rules, 2015 (‘NMETR’) and Mines and Minerals (Contribution to District Mineral Foundation) Rules, 2015 (‘MMCDMFR’) would qualify as consideration towards supply of mining service by Andhra Pradesh Government and consequently included for purpose of value of supply chargeable to GST under the Reverse Charge Mechanism in the hands of the applicant service recipient? |
AAR No.29/AP/GST/2020 dated: 16.12.2020 | 97(2) b,e | |
| 1770 | ManyamVenkateswara Rao | Andhra Pradesh | Whether in the facts and circumstances the contributions to National Mineral Exploration Trust (NMET) and District Mineral Foundation (DMF) under the Mines and Minerals (Development and Regulation) Act, 1957 (MMDR) read with National Mineral Exploration Trust Rules, 2015 (‘NMETR’) and Mines and Minerals (Contribution to District Mineral Foundation) Rules, 2015 (‘MMCDMFR’) would qualify as consideration towards supply of mining service by Andhra Pradesh Government and consequently included for purpose of value of supply chargeable to GST under the Reverse Charge Mechanism in the hands of the applicant service recipient? |
AAR No.30/AP/GST/2020 dated: 16.12.2020 | 97(2) b,e |





