Sr. No. | Name of the Applicant | States/UT | Brief of Order in Appeal (OIA) | Order No. & Date | Download | Category |
---|---|---|---|---|---|---|
2191 | Navi Mumbai Municipal Corporation | Maharashtra | 1. Whether online tendering to be considered as Supply of Goods or Supply of Services. 2. Whether offline tendering to be considered as Supply of Goods or Supply of Services. 3. Under which tariff head the Online Tendering should get taxed. 4. Under which tariff head the Offline Tendering should get taxed. 5. If tendering is service then whether it will be considered as administrative service or specific service. |
GST-ARA- 122/2018-19/B- 68 Mumbai dated 10.06.2019 | 97(2)(a) (e) | |
2192 | Arihant Dredging Developers Pvt. Ltd. | West Bengal | Whether exemption under Sl No. 3A of Notification No. 9/2017-Integrated Tax(Rate) dated 28/06/2017 applies to the activity of upgrading the navigability of a river, the contractee being the Irrigation and Waterways Directorate. |
04/WBAAR/2019-20 DATED 10.06.2019 | 97(2) (b) | |
2193 | Neo-Built Corporation | West Bengal | Whether exemption under Sl No. 3A of Notification No. 9/2017-CT(Rate) dated 28/06/2017 applies to the activity of upgrading the navigability of a river, the contractee being the Irrigation and Waterways Directorate. |
05/WBAAR/2019-20 DATED 10.06.2019 | 97(2) (b) | |
2194 | Indrajit Singh | West Bengal | Whether notifications relating to TDS apply to supply of waste management service to a municipality. |
07/WBAAR/2019-20 DATED 10.06.2019 | 97(2) (b) | |
2195 | Cummins Technologies India Private Limited | Maharashtra | Whether the liability to pay tax on the subject supplies can be assessed based on taxability as accorded to Zero rated supply'? |
GST-ARA-133 /2018-19/B- 67 Mumbai dated 07.06.2019 | 97(2)(a) (e) | |
2196 | Kabra Galaxy Star 3 Co-Op Housing Society | Maharashtra | Individuals who own flat/s in a society but have opted not to become the member of the society. Will they be at par with the other individual flat owner who have opted for the membership of the society, for GST exemption of Rs. 7500/- , or Will be treated as outsider and shall be liable for GST without exemption of Rs. 7500/-. |
GST-ARA- 137/2018-19/B- 66 Mumbai dated 04.06.2019 | 97(2)(e) | |
2197 | M/s Maxwell Co. Pvt. Ltd. | Uttar Pradesh | (a) Whether activity of printing of question papers on behalf of educational institution can be classified as activity of supply of goods or supply of services? (b) If it is supply of services, referring to Sr. No. 27 of Notification 11/2017 CTR dtd. 28-06-2017 as amended by Notification 31/2017 CTR dated 13-10-2017, then benefit of S.No. 66 of Notification 12/2017 CTR dated 28-06-2017 is allowable as amended by Notification No. 2/2017 CTR off 25-01-2018; or (c)If it is supply of goods, then question paper should be treated as exempted goods at S.No. 119 of exempted list at NIL rate of tax under chapter heading / sub heading of 49011010 of “printed books including Braille books”; or (d) It should be covered by schedule I at S. No. 201 liable to tax at 2.5 CGST under “brouchers, leaflets and similar printed matter, whether or not is single sheets”. |
UP_AAR_33 dated 03.06.2019 | 97(2)(a) | |
2198 | M/s G. S. Products | Uttar Pradesh | (a) Whether they are correct in their classification of the filter Elements & Air Filter Assembly mentioned above as parts for Diesel Electric Locomotive for Indian Railways under Tariff Heading 8607 in GST regime or not? (b) What will be applicable Tax Rate under the GST Tariff Act? |
UP_AAR_31 dated 03.06.2019 | 97(2)(a) | |
2199 | M/s Rajeev Kumar Garg | Uttar Pradesh | (a) Whether supply of food items at GMUs (General Minor Units) at Railway Platforms which include onlycounter sale of packed food items, drinks and cooked item shall be treated as “Sale of Goods” or “Sale of Service”? (b) If it is sale of service, whether the whole revenue shall be taxed @ 5% without ITC under serial no. 7(ia) of notification no. 11/2017-CT (Rate) dated 28-06-2017 or assessee can opt to pay tax @18% with ITC under serial no. 7(ix) of that notification. (c) If the assessee pays the taxes @5% under serial no. 7(ia), whether assessee can claim the Input Tax Credit (ITC) of GST paid on license fees to Indian Railway or IRCTC. (d) If answer to question (c) is negative.What will be the consequences for wrong availing of ITC? |
UP_AAR_32 dated 03.06.2019 | 97(2)(e) &(g) | |
2200 | M/S Vedant Synergy Pvt. Ltd. | Rajasthan | a. Classification of any goods or services or both; |
RAJ/AAR/2019-20/11 Dtd. 03.06.19 | 97 (2) (a) &(e) |