Sr. No. | Name of the Applicant | States/UT | Brief of Order in Appeal (OIA) | Order No. & Date | Download | Category |
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2391 | BIOSTADT INDIA LIMITED | Maharashtra | 1. The question or issue before Your Honor for determination is whether Input Tax Credit ("ITC") can be claimed by the applicant on procurement of Gold coins which are to be distributed to the customers at the end of scheme period for achieving the stipulated lifting or payment criteria? 2. The question or issue before Your Honor is not restricted to the said scheme only. The applicant notifies schemes with similar conditions periodically. So whether the ITC can be claimed in all such similar schemes. |
NO.GST-ARA- 72/2018-19/B- 165 Mumbai dated 20.12.2018 | 97(2) (iv) (vii) | |
2392 | ECOSAN SERVICES FOUNDATION | Maharashtra | Services provided to (NGO) Non-profit organization registered as Trust having registration U/s. 12AA of Income Tax Act, amounts to provision of service and any grant/ Donation received towards performing specific service towards preservation of environment as specified in notification no 12/2017, Whether amounts to provision of service and liable for GST ? |
NO.GST-ARA- 70/2018-19/B- 163 Mumbai dated 19.12.2018 | 97(2) (ii) (vii) | |
2393 | NES GLOBAL SPECIALIST ENGINEERING SERVICES PRIVATE LIMITED | Maharashtra | Question :- Whether the transaction in question is a Zero Rated Supply or a Normal Supply under the GST ACT? Question :- If the said supply is a Zero Rated Supply, then can the same be considered as an export of service under the GST Act? |
NO.GST-ARA- 52/2018-19/B- 160 Mumbai dated 19.12.2018 | 97(2) (v) | |
2394 | Siemens Limited | Maharashtra | 1. Whether the freight charges recovered by the Applicant under the aforesaid contract from the customer without issuance of consignment note will be eligible for exemption from CGST as prescribed in Serial no. 18 of Notification no. 12/2017 - Central Tax Rate F. No. 334/1/2017, dated 28 June 2017? 2. Whether the freight charges recovered by the Applicant under the aforesaid contract from the customer without issuance of consignment note will be eligible for exemption from SGST as prescribed in Serial no. 18 in Notification no. 12/2017 - State Tax (Rate) no. MGST 1017/C.R.103 (11)/ Taxation-1 dated 29 June 2017. |
NO.GST-ARA- 69/2018-19/B- 164 Mumbai dated 19.12.2018 | 97(2) (ii) (v) | |
2395 | Cummins India Limited | Maharashtra | Determination of GST liability by deciding principal supply of the composite supply qua maintenance contracts executed between the customer and the Applicant. |
NO.GST-ARA- 65/2018-19/B- 161 Mumbai dated 19.12.2018 | 97(2) (i) (v) | |
2396 | Allied Digital Services Ltd. | Maharashtra |
2. If answer to the question No.1 is in affirmative then what is the rate of tax under SGST/CGST? |
NO.GST-ARA- 90/2018-19/B- 159 Mumbai dated 19.12.2018 | 97(2) (i) (ii) (v) (vii) | |
2397 | Cummins India Limited | Maharashtra | 2.Whether availment of input tax credit of tax on common input supplies on behalf of other unit/units registered as distinct person and further allocation of the cost incurred for same to such other units qualifies as supply and attracts levy of GST? 3. If GST is leviable, whether assessable value can be determined by arriving at nominal value? 4. Once GST is levied and ITC thereof is availed by recipient unit, whether the Applicant is required to register itself as an Input Service Distributor for distribution of ITC on common input supplies? |
NO.GST-ARA-66 /2018-19/B- 162 Mumbai dated 19.12.2018 | 97(2) (i) (v) | |
2398 | Blackstone Diesels | Rajasthan | Tax rate on “Air dryer complete with final filter for used in breaking system of locomotive supplied to Railway” as per order attached given by Western Railway. |
RAJ/AAR/2018-19/26 Dated 18.12.2018 | 97(2) (e) | |
2399 | Sam Overseas | Uttarakhand | GST Rate of Tax on- (i) Rejected wheat Seed (ii) Rejected Paddy Seed |
13 Dated 18.12.18 | 97(2) (a) | |
2400 | ALLIED BLENDERS AND DISTILLERS PRIVATE LIMITED | Maharashtra | Whether in the facts and circumstances of the present case, the Contract Bottling Unit is making a taxable supply to the Applicant (i.e. Brand Owner), or, alternatively, whether the Applicant (i.e. brand owner) is making a taxable supply to the Contract Bottling Unit? Correspondingly, whether in the facts and circumstances of the present case, the Applicant (i.e. Brand Owner) is paying consideration to the Contract Bottling Unit by way of bottling charges, or, alternatively, whether the Contract Bottling Unit is paying consideration to the Applicant by way of brand owner surplus? |
NO.GST-ARA- 67/2018-19/B- 155 Mumbai dated 15.12.2018 | 97(2) (v) |