| Sr. No. | Name of the Applicant | States/UT | Brief of Order in Appeal (OIA) | Order No. & Date | Download | Category |
|---|---|---|---|---|---|---|
| 121 | Sumitabha Ray | West Bengal | Whether service to the Govt relating road construction and irrigation is exempt supply |
27/WBAAR/2019-20 dated 23.09.2019 | 97(2)(b) | |
| 122 | Mahendra Roy | West Bengal | Whether solid waste conservancy is an exempt supply and whether TDS is payable |
24/WBAAR/2019-20 dated 23.09.2019 | 97(2)(b) | |
| 123 | West Bengal Medical Services Corp Ltd | West Bengal | Whether supply of services for managing establising and maintenance of hospitals is exempt |
22/WBAAR/2019-20 dated 09.09.2019 | 97(2)(b) | |
| 124 | AltaburRahamanMollah | West Bengal | Whether supply of cleaning and sweeping service to hospitals is exempt |
21/WBAAR/2019-20 dated 09.09.2019 | 97(2)(b) | |
| 125 | M/s East Hooghly Agro Plantation Pvt Ltd | West Bengal | Whether HDPE woven tarpaulin is classifiable as textile under GST Tariff Act |
19/WBAAR/2019-20 dated 26.08.2019 | 97(2)(a) | |
| 126 | M/s Sai Fertilizer Private Limited | West Bengal | Whether IGST payable at 5% on fertilizer when being exported |
20/WBAAR/2019-20 dated 26.08.2019 | 97(2)(b) | |
| 127 | M/s Siemens Limited | West Bengal | Whether mobilization advance for works contract is supply on the date on which it stands credited to the supplier's account |
18/WBAAR/2019-20 dated 19.08.2019 | 97(2)(c) | |
| 128 | M/s T.P. Roy Chowdhury & Company Private Limited | West Bengal | Whether the service of loading and unloading of yellow peas at the port is exempted supply. |
17/WBAAR/2019-20 dated 19.08.2019 | 97(2)(b) | |
| 129 | M/s Macro Media Digital Imaging Pvt Ltd | West Bengal | Whether printing of advertising materail is supply of service |
15/WBAAR/2019-20 dated 19.08.2019 | 97(2)(a)& (g) | |
| 130 | Time Tech Waste Solutions Pvt. Ltd. | West Bengal | Whether notifications relating to TDS apply to supply of waste management service to a municipality and whether the applicant needs to be registered even if he makes exempted supplies only. |
14/WBAAR/2019-20 DATED 27.06.2019 | 97(2)(a), (b)& (f) |









