| Sr. No. | Name of the Applicant | States/UT | Brief of Order in Appeal (OIA) | Order No. & Date | Download | Category |
|---|---|---|---|---|---|---|
| 1891 | M/s ArihantPlast | Rajasthan | 1.Whether parts of sprinklers systems sold by us like HDPE SPRINKLER FEMALE COUPLER, HDPE SPRINKLER MALE COUPLER, HDPE SPRINKLER BEND, HDPE SPRINKLER END CAP, HDPE PUMP CONNECTING NIPPLE,HDPE SPRINKLER REDUCER etc., exclusively meant for use in Sprinkler and Drip irrigation system but sold in isolation as parts and not as a complete system under the heading 8424 the tax rate applicable on such components/parts when sold separetly and not as a part of the sprinkler/drip? |
RAJ/AAR/2019-20/36 dated13.03.2020 | 97(2)(a) & (b) | |
| 1892 | M/s Fom Aluminium Machines Pvt. Ltd | Karnataka | 1) Is Our Export of Services attract IGST under RCM 2) Is our Services considered as Intermediary Services 3) Is IGST paid under RCM eligible to ITC 4) Provision in GST Returns to show the transactions 5) We are not collecting IGST from our Customer and is absorbed as |
KAR/09/2020 dated 12.03.2020 | 97 (2) (e) | |
| 1893 | M/s Ruby Mills Ltd. | Uttarakhand | Whether fusible interlining fabrics of Cotton fall for classification HSN Code 5903 or under chapter 52 |
UK-AAR-11/2019-20 dated 12.03.2020 | 97(2)(a) | |
| 1894 | M/s. ASHISH ARVIND HANSOTI | Maharashtra | Whether applicant is eligible to claim input tax credit of GST paid on input & input services used for construction of commercial immovable property, subsequently used for renting? |
GST-ARA-88/2019-20/B-30, Mumbai, dated 12 .03.2020 | 97(2)(d) | |
| 1895 | Portescap India Private Limited | Maharashtra | 1. Whether Portescap India Pvt. Ltd. is required to pay tax under reverse charge mechanism on procurement of renting of immovable property services from Seepz Special Economic Zone Authority (Local Authority) in accordance with Notification No. 13/2017 dated 28th June, 2017 read with Notification No. 03/2018 - Central Tax (Rate) dated 25th January 2018? |
GST-ARA-93/2019-20/B-31, Mumbai, dated 12.03.2020 | 97(2)(e) | |
| 1896 | Lfonds India Pvt. Ltd. | Maharashtra | Whether we can claim "Input Tax Credit" of GST charged by the Vendors on expenses specifically incurred by us on behalf of Principal, the claim for which have been denied / disallowed by the Insurance Company? |
GST-ARA-85/2019-20/B-32 , Mumbai, dated 12 .03.2020 | 97(2)(d) | |
| 1897 | M/s. RISHABH CHOPDA | Maharashtra | 1. When there are four joints owners of a property and in turn the joint owners are liable for GST on the rent income that they are receiving on ‘Leave and License’, on the common Area Maintenance Charges charged, the co-operative society has to issue four separate invoice showing the respective ownership share ratio of the each owner and mentioning the GSTIN of each owner in the respective invoices in order to get input tax credit by each of the co-owner? |
GST-ARA-86/2019-20/B-29, Mumbai, dated 11.03.2020 | 97 (2) (d) & (e) | |
| 1898 | M/s. FUTUREDENT | Maharashtra | Question 1. Whether Futuredent is required to pay IGST under reverse charge mechanism on intermediary services received from Fair Relations GmbH (Germany)? |
GST-ARA-47/2019-20/B-33, Mumbai, dated 11.03.2020 | 97(2)(b), (d) ,(e)&(g) | |
| 1899 | Hitachi Power Europe GmbH | Maharashtra | Whether the Goods and Services tax (herein referred as ‘GST’) is applicable on the accounting entry made for the purpose of Indian accounting requirements in the books of accounts of Project Office for salary cost of Expat employees |
GST-ARA-38/2019-20/B-27, Mumbai, dated 11 .03.2020 | 97(2) (e) | |
| 1900 | M/s. Jay Jalaram Enterprises, | Gujarat | Classification of any goods or services or both (POPCORN under trade marks Act 1999 ,Tax rate? |
GUJ/GAAR/R/03/2020 dated 11.03.2020 | 97(2)(a) |









