| Sr. No. | Name of the Applicant | States/UT | Brief of Order in Appeal (OIA) | Order No. & Date | Download | Category |
|---|---|---|---|---|---|---|
| 101 | M/s Roayal Coach Builders | Tamil Nadu | 1.Whether the activity of Bus Body Building on the chassis supplied by the customer on job work basis is a supply of service or supply of goods? 3.If it is supply of goods, what is the applicable rate of GST and its HSN? |
TN/35/AAR/2022 DATED 30.11.2022 | 97(2)(a) | |
| 102 | M/s EMS Cocos | Tamil Nadu | Whether the dried coconuts (shelled or peeled) used for human consumption shall be classified under Chapter 8, HSN 0801, on which rate of tax is 'NIL'. |
TN/37/AAR/2022 DATED 30.11.2022 | 97(2)(a) | |
| 103 | M/s Madurai Famous | Tamil Nadu | 1. Whether the product manufactured as pasteurized milk and milk cream but named "Jigarthanda" can be classified as Jigarthanda under description of goods? 3. If exempted, HSN of the product and rate of tax onproduct 4. If taxable, HSN of the product and rate of tax on product |
TN/38/AAR/2022 DATED 30.11.2022 | 97(2)(a) | |
| 104 | M/s Das & Sons | Odisha | 1.What will be the HSN code for the final product? (Raula Gundi) |
Odisha/AAR/22/23-03 Dated.22.11.2022 | 97 (2) (a) (e) | |
| 105 | M/s. Innovative Nutrichem Pvt. Ltd., | Karnataka | 1. Whether the applicant is liable to pay GST under RCM for the services procured from the respective service providers being the manufacturers of exempted goods falling under HSN 23099020? |
KAR ADRG 37/2022 Dated: 27-10-2022 | 97(2)( e ) | |
| 106 | M/s. Shree Ambica Geotex Pvt. Ltd | Gujarat | Geomembrane merits classification at HSN 5911, tariff item 59111000. |
GUJ/GAAR/R/2022/46 Dated: 18.10.2022 | 97(2) (a) | |
| 107 | SINGHA BAHENI INDUSTRIES | West Bengal | Rate of tax and HSN Code of Industrial safety belt and harness? |
GUJ/GAAR/R/2022/46 Dated: 18.10.2022 | 97(2) (a) | |
| 108 | M/s Amarnath Aggarwal | Haryana | 1.Whether the activities as mentioned above are covered under the GST Act? 2.If covered, inform HSN/SAC Code. 3.Rate of GST to be charged on these services? |
HR/HAAR/08/2022-23 dated 14.10.2022 | 97 (2) b,e,g | |
| 109 | M/s BVN Traders | Uttar Pradesh | "Question-1 Whether Duty Credit Scrips issued under RoSCTL scheme issued by Directorate General of Foreign Trade is Taxable or exempt under GST shedule I , Sl. No.-122A HSN code 4907? Question-2 Notification No. 35/2017-Central Tax (Rate) dated 13th October 2017 is applicable to all duty credit scrips or not? |
UP ADRG-13/2022 dt. 14.10.2022 | 97(2) b), (e) | |
| 110 | M/s. Kirloskar Oil Engines Ltd. | Gujarat | What is the 8 digit HSN and GST tax rate of HTP Kirloskar Power Sprayer (engine driven)? |
GUJ/GAAR/R/2022/44 dated 28.09.2022 | 97(2) (a) |





