| Sr. No. | Name of the Applicant | States/UT | Brief of Order in Appeal (OIA) | Order No. & Date | Download | Category |
|---|---|---|---|---|---|---|
| 221 | M/s. Harsha Engineers International LTD. | Gujarat | Withdrawn |
GUJ/GAAR/R/2024/30 Dated 31.12.2024 | 97(2)(a) | |
| 222 | M/s. Fine Building Projects Llp | Gujarat | Withdrawn |
GUJ/GAAR/R/2024/28 Dated 31.12.2024 | 97(2)(a) | |
| 223 | M/s. Gujarat Raffia Industries Limited | Gujarat | Withdrawn |
GUJ/GAAR/R/2024/22 Dated 31.12.2024 | 97(2)(a) | |
| 224 | M/s. Tara Tradelink Private Limited | Gujarat | Withdrawn |
GUJ/GAAR/R/2024/23 Dated 31.12.2024 | 97(2)(a) | |
| 225 | M/s. Centenary Polytex Pvt Ltd | Gujarat | Withdrawn |
GUJ/GAAR/R/2024/26 Dated 31.12.2024 | 97(2)(a) | |
| 226 | M/s. Shree Kushal Polymers | Gujarat | Withdrawn |
GUJ/GAAR/R/2024/24 Dated 31.12.2024 | 97(2)(a) | |
| 227 | M/s. Shree Karani Polypack Industries | Gujarat | Withdrawn |
GUJ/GAAR/R/2024/25 Dated 31.12.2024 | 97(2)(a) | |
| 228 | M/s.High Energy Batteries(India) Limited | Tamil Nadu | Taxability Issue 1. Whether the value of the Silver supplied free of cost by the Naval Formations (in the form of old batteries) are to be included in the taxable value adopted by the applicant on the batteries manufactured by the applicant and supplied to the Naval Formations for the purpose of payment of GST or not. |
28/ARA/2024 Dt:06.12.2024 | 97(2)(C) | |
| 229 | M/s.A2Mac1 India Private Limited | Tamil Nadu | Whether input tax credit can be claimed on the purchase of motor vehicles in terms of exception provided under Section17(5)(a) of Central/Tamilnadu Goods and Services Tax Act,2017. |
29/ARA/2024 Dt:06.12.2024 | 97(2)(d) | |
| 230 | M/s.Madras Engineering Industries | Tamil Nadu | Query 1: What is HSN code to be followed and what is the GST rate applicable for slack adjusters used in Truck and Trailer application. Query-2: Whether the supply of slack adjusters used predominantly in the truck and bus applications could be classified under HSN 87169010 (18%) applicable for trailers and used in the aftermarket. |
27/ARA/2024 Dt:05.12.2024 | 97(2)(a) |









