माल और सेवा कर परिषद Goods & Se₹vices Tax Council

Authority for Advance Ruling (AAR)

Sr. No.	Name of the Applicant	States/UT	Brief of Order in Appeal (OIA)	Order No. & Date	Download	Category
711	M/s Indian Metal and Ferro Alloys Limited	Odisha	Whether Service Received by a registered person by way of renting of residential premises used as guesthouse of the registered person is subject to GST under Forward Charge Mechanism, (FCM) or Reverse Charge Mechanism?	04/Odisha-AAR/2021-22 dt. 02.02.2023	(Size: 3.45 मेगा बाइट)	97(2) (a)(e)
712	Adani Ports And Special Economic Zone Limited	Gujarat	Application has been Withdrawal	GUJ/GAAR/R/2023/02 dt. 31.01.2023		-
713	M/s ADS Spirits Pvt Ltd.	Haryana	Application was dismissed as applicant could not be present after given sufficient opportunity.	HR/HAAR/13/2022-23 dated 31.01.2023	(Size: 1.28 मेगा बाइट)	97 (2)
714	M/s World Tele Services	Haryana	Applicant was not responding and sufficient opportunities had been given to him, the application dated 17.08.2021 was dismissed as infructous.	HR/HAAR/12/2022- 23 dated 31.01.2023	(Size: 1.29 मेगा बाइट)	97 (2)
715	CBCC Global Research LLP	Gujarat	Application has been Withdrawal	GUJ/GAAR/R/2023/03 31.01.2023		-
716	XYLEM Water Solution India Pvt Ltd	Gujarat	Application has been Withdrawal	GUJ/GAAR/R/2023/04 31.01.2023		-
717	Synergy Seaports Private Limited	Gujarat	Application has been Withdrawal	GUJ/GAAR/R/2023/05 31.01.2023		-
718	M/s Gobind Sugar Mills Limited	Uttar Pradesh	Question- 1.Classification of sugar cane Juice 2.Rate of GST applicable on sale of Sugarcane Juice 3.Applicability of a notification which affects the rate of tax (if any)	UP_ADRG_19_2023 dated 27.01.2023	(Size: 5.74 मेगा बाइट)	97(2)(a)& (b) (e)
719	M/s. Sri Annapurneshwari Enterprises	Karnataka	ii.Whether other service like data entry operator, security, provided to Horticulure Department attracts GST?	KAR ADRG 04/2023 23.01.2023	(Size: 2.27 मेगा बाइट)	97(2)(e )
720	M/s. S K Swamy and Company	Karnataka	iii. Whether material like fertilisers, soil, sand supplied for use of bio centers are exempted as per GST?"	KAR ADRG 05/2023 23.01.2023	(Size: 2.66 मेगा बाइट)	97(2)(e )