Sr. No. | Name of the Applicant | States/UT | Brief of Order in Appeal (OIA) | Order No. & Date | Download | Category |
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1331 | M/s. Schreiber Dynamix Dairies Private Limited | Maharashtra | 1. Whether such manufacture and supply of Flavoured Milk in Tetrapack are classifiable under Chapter 4 more specifically under HSN 0402 99 90 taxable at 5 % as per as per Serial No.8 of Notification No.1/2017 - C T (rate) dated 28.06.2017 as amended read with the parallel notification in State GST or under 2202 99 30 2. Also as to whether “the job charges” would also attract 5 % under SAC Code 998815, for the job work activity of conversion of raw material (raw milk with or without tetrapack material supplied by Principal for such conversion and by using applicant utilities and consumables) in to flavoured milk (put in Tetra pack (at times used by applicant), falling under SAC Code 998815, as per Serial No.26 (i) (f) of Notification No.11/2017 CT (rate) dated 28.06.2017 as amended read with the parallel notification issued in State GST. |
GST-ARA- 121/2019-20/B- 24 ,Mumbai, dated 22.06.2021 | 97(2)(a)(b) & (e) | |
1332 | M/s. Rotary Club of Bombay Bayview | Maharashtra | Whether the amount collected as membership subscription and admission fees from members is liable to GST as supply of services? |
GST-ARA- 03/2020-21/B- 21 ,Mumbai, dated 22.06.2021 | 97(2)(e)(f) & (g) | |
1333 | M/s. Rotary Club of Bombay Mid Town | Maharashtra | 1. Whether the amount collected as membership subscription and admission fees from members is liable to GST as supply of services? 2. If the above receipts are liable to GST can the Club claim Input tax credit of the tax paid on Banquet and catering services for holding members meetings and various events? |
GST-ARA- 02/2020-21/B- 18 ,Mumbai, dated 22.06.2021 | 97(2)(d)(e)(f) & (g) | |
1334 | M/s. Rotary Club of Bombay Central | Maharashtra | 1. Whether the amount collected as membership subscription and admission fees from members is liable to GST as supply of services? 2. If the above receipts are liable to GST can the Club claim Input tax credit of the tax paid on Banquet and catering services for holding members meetings and various events? |
GST-ARA- 11/2020-21/B- 20 ,Mumbai, dated 22.06.2021 | 97(2)(d)(e)(f) & (g) | |
1335 | Saddles International Automotive & Aviation Interiors Private Limited | Andhra Pradesh | Whether the product namely ‘Car Seat Covers’ merits classification under HSN 9401? If not, what is the correct classification applicable to ‘Car Seat Covers’? |
AAR No. 15 /AP/GST/2021 dated: 21.06.2021 | 97(2) b | |
1336 | M/s Bhavya Srishti Udyog Private Limited | Chhattisgarh | GST classification of the product namely “ waterproof tells support for climbing plants manufactured by using bamboo and high – density polythlene |
STC/AAR/03/2021 Dated 18.06.2021 | 97 (2)(a) | |
1337 | KLF Nirmal Industries Private Limited | Tamil Nadu | 1. Whether the company is eligible to take input tax credit as inputs/capital goods or input services of the items used in Design, Engineering, Supply, Execution (EPC)of 265KW Roof top Grid Solar PV Power Plant as per MNRE & IEC Standards |
TN/19/AAR/2021 dated 18.06.2021 | 97(2)(d) | |
1338 | Indian Institute of Management, Tiruchirapalli | Tamil Nadu | 1. Whether Indian Institute of Management, Tiruchirappalli(IIM) is a Government Entity under GST Law. |
TN/20/AAR/2021 dated 18.06.2021 | 97(2)(b) | |
1339 | Tamil Nadu Labour Welfare Board | Tamil Nadu | 1. Applicability of GST registration to Tamil Nadu Labour Welfare Board |
TN/21/AAR/2021 dated 18.06.2021 | 97(2)(e) | |
1340 | Kasipalayam Common Effluent Treatment Plant Private Limited | Tamil Nadu | 1. Whether the classification of the supply of outputs as sale of goods is correct. |
TN/23/AAR/2021 dated 18.06.2021 | 97(2)(a) |