Sr. No. | Name of the Applicant | States/UT | Brief of Order in Appeal (OIA) | Order No. & Date | Download | Category |
---|---|---|---|---|---|---|
1291 | M/s. Mother India Natural Stones | Andhra Pradesh | Whether the Product can be classified under HSN code 25140000 or 68030000? |
AAR No.19 /AP/GST/2021dated:15.07.2021 | 97(2) (a) | |
1292 | M/s. Satish Dhawan Space Centre, Shar | Andhra Pradesh | 1. Whether SAC classification of the health services provided by M/s AHEL under 9983 & 9985 is correct? |
AAR No.18 /AP/GST/2021 dated:14.07.2021 | 97(2) (b) | |
1293 | M/s. Sri Manjunatha Fruit Canning Industries | Andhra Pradesh | i) Can the Mango Pulp be treated as fresh fruit and exemption be claimed? If not whether the mango pulp falls under the heading 20079910 or 0804? |
AAR No.17 /AP/GST/2021 dated:14.07.2021 | 97(2) (a) | |
1294 | Maharashtra State Dental Council | Maharashtra | 1. Whether online tendering to be considered as Supply of Goods or Supply of Service? |
GST-ARA- 125/2019-20/B-30 ,Mumbai, dated 13.07.2021 | 97(2)(a)(b) & (g) | |
1295 | Senor General Manager Ordnance Factory | Maharashtra | 1. Is audit by a Chartered Accountant or Cost Accountant under section 35(5) of the CGST Act, 2017 applicable to our organization for- |
GST-ARA- 58/2019-20/B- 28 ,Mumbai, dated 13.07.2021 | 97(2) (a),(b)(c) & (d) | |
1296 | Sachar Gaming Private Limited | Maharashtra | 1. Whether the platform service of online gaming is to be classified as goods or services? |
GST-ARA- 90/2019-20/B- 27 ,Mumbai, dated 13.07.2021 | 97(2) (a), (b), (c), (e) & (g) | |
1297 | Emerald Court Co-operative Housing Society Limited | Maharashtra | Determination of the liability to pay GST on Maintenance charges. |
GST-ARA- 113/2019-20/B-29 ,Mumbai, dated 13.07.2021 | 97(2) (e) | |
1298 | Arco Electro Technologies Pvt. Ltd. | Maharashtra | Railway parts such as Brush Holder Assembly and parts, Lead Wires for locomotives and Insulating Rods Locomotives manufactured as per the specification and drawings of Indian Railways. |
GST-ARA- 61/2020-21/B- 31 ,Mumbai, dated 13.07.2021 | 97(2)(a) & (b) | |
1299 | MAN Energy Solutions India Private Limited | Maharashtra | “Whether the marine diesel engine, and parts thereof illustrated in Exhibit D, supplied by the Applicant exclusively to ship building companies / shipyards or Indian Navy for use and application in ships, vessels, boats, floating structures etc. are to be classified under Sr. No. 252 of Notification No. 1/2017-Central Tax (Rate), dated 28-6-2017?” |
GST-ARA- 56/2019-20/B- 41 ,Mumbai, dated 30.07.2021 | 97(2)(b) | |
1300 | M/s Sangal paper Limited | Uttar Pradesh | Q1. When GST has been paid on the Freight in the case of indigenous Supplies, whether the Supplier is required to pay again GST on the freight under RCM. Ans- In the term of Notification No.13/2017-Central Tax (Rate) dated 28.06.2017 (as amended) The Applicant is liable to pay GST under reverse Charge mechanism, on the Freight paid. Q2. When the GST has been paid on the ocean freight in the case of imports on the CIF value and the of the ocean freight is included in the value of the Imported goods, whether any further GST liability is there under RCM. Ans- The application is liable to pay IGST on Transportation of goods by vessels under Notification No. 10/ 2017 –Integrated Tax (Rate) dated 28.06.2017 as amended. |
UP_AAR_63 dated 10.07.2021 | 97(2)(e) |