Authority for Advance Ruling (AAR)

Sr. No. Name of the Applicant States/UT Brief of Order ­in ­Appeal (OIA) Order No. & Date Download Category
161 Assistant commissioner of Central Tax, Sankrail division West Bengal

The ruling prononced by the AAR have been set aside and it is ordered that Polypropylene Leno Bags manufactured by the respondents be classified under Tariff Heading 39232990.

06/WBAAAR/Appeal/2018 dated 25.10.2018

application-pdf(Size: 2.05 मेगा बाइट)

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162 RLJ Woven Sacks Pvt. Ltd. West Bengal

Classification of PP Leno Bags made from woven PP fabric.

19/WBAAR/2018-19 Dated 28.09.18

application-pdf(Size: 543.63 किलोबाइट)

97(2)(a)
163 Ashoke Kr Basu, propietor of Manali Enterprise West Bengal

a) Whether supply of question papers printed for educational institutions is classifiable as service                  

b)Whether GST is payable on such supply, and, if so, at what rate                    

c) Whether input tax credit is admissible on such supply

18/WBAAR/2018-19 Dated 28.09.18

application-pdf(Size: 621.61 किलोबाइट)

97(2)(a),(d)&(e)
164 Indian Oil Corporation Ltd. West Bengal

Whether input tax credit is admissible on GST paid on freight for transportation of non-taxable petro goods to the export warehouse located in another state.

17/WBAAR/2018-19 Dated 18.09.18

application-pdf(Size: 512.9 किलोबाइट)

97(2)(d)
165 SMVD Polypack Pvt. Ltd. West Bengal

Classification of PP Leno Bags made from woven PP fabric.

16/WBAAR/2018-19 Dated 18.09.18

application-pdf(Size: 612.5 किलोबाइट)

97(2)(a)
166 Garuda Power Pvt Ltd West Bengal

Whether supply of goods and on-site services to customers in SEZ area to any SEZ unit or SEZ developer is zero rated supply

14/WBAAR/2018-19 dated 01-08-2018

application-pdf(Size: 89.02 किलोबाइट)

97(2)(e)
167 East Hooghly Polyplast Pvtb Ltd West Bengal

Whether tarpaulins made of HDPE woven fabrics are classifiable under HSN 6306

12/WBAAR/2018-19 dated 20-07-2018

application-pdf(Size: 146.83 किलोबाइट)

Does not apply
168 Vesuvius India Ltd West Bengal

Whether the activities the Applicant intends to undertake are supply of goods or services. If so, how the time of supply is to be determined

13/WBAAR/2018-19 dated 20-07-2018

application-pdf(Size: 151.68 किलोबाइट)

97(2)(c )&(g)
169 Mega Flex Plastics Ltd West Bengal

Whether PP Leno Bags are classifiable under Tariff Head 6305 33 00

09/WBAAR/2018-19 dated 05-07-2018

application-pdf(Size: 158.62 किलोबाइट)

97 (2) (a)
170 M D Mohta West Bengal

Classification of supply of 'Rakhi'

08/WBAAR/2018-19 dated 05-07-2018

application-pdf(Size: 228.34 किलोबाइट)

97 (2) (a)