| Sr. No. | Name of the Applicant | States/UT | Brief of Order in Appeal (OIA) | Order No. & Date | Download | Category |
|---|---|---|---|---|---|---|
| 121 | 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) | |
| 122 | M/s V.M. Technocoatings | Uttar Pradesh | Whether HSN applicable to eco-friendly expandable paper wrap (honeycomb paper for wrapping) is 48239013 or 48084090? |
UP ADRG-11/2022 dated 30.08.2022 | 97(2)(a) | |
| 123 | M/s. Doms Industries Pvt. Ltd | Gujarat | 1.Whether the supply of Pencils Sharpener along with Pencils being the Principal supply will be considered as the “Composite Supply” or “Mixed Supply”. |
GUJ/GAAR/R/2022/52 | 97(2)(b) | |
| 124 | M/s Ess Ess Kay Engineering Company private Limited | Punjab | Whether roof mounted Air-Conditioning unit especially for use in railway coaches (manufactured as per railway design) classified under HSN 84151090-IGST @ 28% or under HSN 860799-IGST @ 18% as parts of Railway Coaches/Locomotives? |
AAR/GST/PB/16 dated 16.08.2022 | 97(2)(a) | |
| 125 | M/s. Hyderabad Security Offset Printers Private Limited | Telangana | What is the rate of tax including HSN code for printing of leaflets? |
TSAAR Order No. 45/2022 Dated 15.07.2022 | 97(2)(a) | |
| 126 | M/s. Incnut Lifestyle Retail Private Limited | Telangana | Whether the products manufactured by him under the licences issued by AYUSH department of Government of Telangana and sold as Ayurvedic products fall under HSN No. 30.04 or under HSN 3304 of the GST Tariff? |
TSAAR Order No. 46/2022 Dated 15.07.2022 | 97(2)(a) | |
| 127 | M/s ROHIT SINGH KHARWAR | West Bengal | Whether a three-wheeled electrically operated vehicle, commonly known as e-rickshaw, when sold without battery is classifiable as an “electrically operated motor vehicle‟ under HSN 8703. |
04/WBAAR /2022-23 Dated 30.06.2022 | 97(2)(a) | |
| 128 | M/s AMWA MOTO LLP | West Bengal | Whether a three-wheeled electrically operated vehicle, commonly known as e-rickshaw, when sold without battery is classifiable as an “electrically operated motor vehicle‟ under HSN 8703 |
05/WBAAR /2022-23 Dated 30.06.2022 | 97(2)(a) | |
| 129 | M/s Altracrete Build Mat Pvt Ltd | Maharashtra | 1) For the HSN code related to 1. Tiles adhesive 2. Block Joint Morter 3. Wall Putty & 4. Tile grout |
GST-ARA-39/2022-23/B-87 Mumbai Dated 21.06.2022 | 97(2)(a) | |
| 130 | M/s Amnex Infotechnologies Pvt. Ltd. | Gujarat | 1.What is the rate of GST applicable on Applicant for provision of services provided to Shahjahanpur Nagar Nigam (Local Authority)? 2.Which is the correct HSN / SAC code? |
GUJ/GAAR/R/2022/33 dated 01.06.2022 | 97(2)(a) 7 (e) |





