| Sr. No. | Name of the Applicant | States/UT | Brief of Order in Appeal (OIA) | Order No. & Date | Download | Category |
|---|---|---|---|---|---|---|
| 1971 | Jain Dairy Products Pvt. Ltd. | Gujarat | Whether the benefit of exemption of GST at 0% is applicable for the invoices raised to the end use users in case of selling of Paneer in loose form without sealing of packet / in loose carry bags and bearing details like name of manufacturer and branches or others as required by FSSAI or other relevant Acts? |
GUJ/GAAR/R/40/2020 dated 03.07.2020 | 97(2)(b) | |
| 1972 | Adarsh Plant Protect Ltd. | Gujarat | Determination of the liability to pay tax on any goods or services or both.( ‘Sprayer pumps’ (manually operated), Stoves) |
GUJ/GAAR/R/19/2020 dated 02.07.2020 | 97(2)(e) | |
| 1973 | Gujarat Ambuja Exports ltd. | Gujarat | The product ‘Maize Bran’ manufactured and supplied by M/s. Gujarat Ambuja Exports ltd. is covered under Entry Sr.No.103A of Notification No.1/2017-Central Tax (Rate) dated 28.06.2017 of the CGST Act, 2017 on which rate of GST chargeable is 5% (2.5% SGST + 2.5% CGST). |
GUJ/GAAR/R/24/2020 dated 02.07.2020 | 97(2)(a) & (e) | |
| 1974 | V 2 Realty | Gujarat | Q.1.Whether selling of residential flats after date of completion certificate of commercial shops or after first occupancy in building is exempt supply? Q.2. Manner of reversal of ITC on expenses incurred upto date of completion certificate shops. Q.3. Manner of claiming ITC on expenses incurred after date of completion certificate of commercial shops. |
GUJ/GAAR/R/26/2020 dated 02.07.2020 | 97(2)(a) (c) & (d) | |
| 1975 | Educational Initiative Pvt. Ltd. | Gujarat | Whether the educational assessment examination (ASSET) with its variants) provided by the applicant to school/educational organization is exempted from payment of GST under Sr. No. 66(b)(iv) of the Not. No. 12/2017-CT (rate) dated 28.06.2017 and entry No. 69(b)(iv) of Not. No. 9/2017-Integrated Tax (Rate) dated 28.06.2017 as well as equivalent SGST Notification. |
GUJ/GAAR/R/27/2020 dated 02.07.2020 | 97(2)(b) | |
| 1976 | Patrator | Gujarat | Q.1. Is PATRATOR required to take GSTIN? Q.2. Is PATRATOR required to pay tax under GST Act? |
GUJ/GAAR/R/28/2020 dated 02.07.2020 | 97(2)(e) & (f) | |
| 1977 | Global Vectra Helicorp ltd. | Gujarat | Determination of time and value of supply of goods or services or both. |
GUJ/GAAR/R/21/2020 dated 02.07.2020 | 97(2)(c) | |
| 1978 | Sayaji Industries Ltd. | Gujarat | The product ‘Maize Bran’ manufactured and supplied by M/s. Sayaji Industries Ltd. is covered under Entry Sr.No.103A of Notification No.1/2017-Central Tax (Rate) dated 28.06.2017 of the CGST Act, 2017 on which rate of GST chargeable is 5% (2.5% SGST + 2.5% CGST). |
GUJ/GAAR/R/29/2020 dated 02.07.2020 | 97(2)(a) (b) & (c) | |
| 1979 | AB N Dhruv Autocraft (India) Pvt. | Gujarat | A. Whether the treatment or process of body building by fabrication and other processes carried out on chasis of motor vehicle owned by others is supply of services? B. If the above stated activity of body building is considered as supply of service in terms of description given at paragraph 3 of Schedule II of the CGST Act, 2017 what will be the rate of GST applicable on such service? C. What will be the service Code (tariff) for above stated activity of body building carried out on another person’s chasis of motor vehicle? D. What would be the classification and applicable rate of tax for the activity of accident repairing job on the vehicle supplied by the owner for such job if a lump sum price is charged that includes cost of material and labour? E. If the above stated activity of body building is not considered as supply of services, what will be the nature of this supply, tariff code and rate of GST for such supply? |
GUJ/GAAR/R/30/2020 dated 02.07.2020 | 97(2)(a) & (e) | |
| 1980 | Dhirubhai Shah & Co. LLP | Gujarat | |
GUJ/GAAR/R/31/2020 dated 02.07.2020 | 97(2)(a) (c) & (e) |





