Authority for Advance Ruling (AAR)

Sr. No. Name of the Applicant States/UT Brief of Order ­in ­Appeal (OIA) Order No. & Date Download Category
111 M/s Barbeque Nation Hospitality Ltd West Bengal

Whether the applicant is liable to pay GST on the electricity made available by the licensor from which it has taken on lease the premises for running a restaurant

34/WBAAR/2019-20 dated 29.11.2019

application-pdf(Size: 168.12 किलोबाइट)

N.A.
112 M/s SadguruSevaParidhan Pvt Ltd West Bengal

Classification of fusible interlining cloth

33/WBAAR/2019-20 dated 11.11.2019

application-pdf(Size: 1004.57 किलोबाइट)

97(2)(a)
113 M/s Shewratan Company Pvt Ltd West Bengal

Rectification of order dated 21/10/2019

32/WBAAR/2019-20 dated 11.11.2019

application-pdf(Size: 489.36 किलोबाइट)

97(2)(e)
114 M/s DipeetAgarwal West Bengal

Whether he is liable to pay GST  on supply of goods through PDS

31/WBAAR/2019-20 dated 11.11.2019

application-pdf(Size: 244.71 किलोबाइट)

97(2)(e)
115 M/s Shewratan Co Pvt Ltd West Bengal

Whether supply of stores in foreign going vessels is export

30/WBAAR/2019-20 dated 21.10.2019

application-pdf(Size: 412.61 किलोबाइट)

97(2)(e)
116 M/s Singh Transport Agency West Bengal

Whether TDS is deductible on supply of solid waste conservancy service to a municipality

29/WBAAR/2019-20 dated 21.10.2019

application-pdf(Size: 482.4 किलोबाइट)

97(2)(b)
117 M/s Rabi SankarTah West Bengal

Whether co-owners of a jointly held property are liable to pay tax as an association of individuals

28/WBAAR/2019-20 dated 21.10.2019

application-pdf(Size: 747 किलोबाइट)

97(2)(f)
118 Metro Dairy Ltd West Bengal

Admissibility of input tax credit on capital goods and input services used for supply of both taxable and exempted goods

23/WBAAR/2019-20 dated 23.09.2019

application-pdf(Size: 467.55 किलोबाइट)

97(2)(d)
119 Kay Pee Euipments Pvt Ltd West Bengal

What are the determinants for classifying railway supplies

25/WBAAR/2019-20 dated 23.09.2019

application-pdf(Size: 468.59 किलोबाइट)

97(2)(a)&(b)
120 Golden Vacations Tours and Travels West Bengal

What is the classification of the standalone service of arranging accommodation in a hotel

26/WBAAR/2019-20 dated 23.09.2019

application-pdf(Size: 381.38 किलोबाइट)

97(2)(a)&(d)