Authority for Advance Ruling (AAR)

Sr. No. Name of the Applicant States/UT Brief of Order ­in ­Appeal (OIA) Order No. & Date Download Category
931 Adani Ports And Special Economic Zone Limited Gujarat

Application has been Withdrawal

GUJ/GAAR/R/2023/02 dt. 31.01.2023 -
932 CBCC Global Research LLP Gujarat

Application has been Withdrawal

GUJ/GAAR/R/2023/03 31.01.2023 -
933 XYLEM Water Solution India Pvt Ltd Gujarat

Application has been Withdrawal

GUJ/GAAR/R/2023/04 31.01.2023 -
934 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

(Format: pdf, Size: 1.28 मेगा बाइट)

97 (2)
935 Synergy Seaports Private Limited Gujarat

Application has been Withdrawal

GUJ/GAAR/R/2023/05 31.01.2023 -
936 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

(Format: pdf, Size: 5.74 मेगा बाइट)

97(2)(a)& (b) (e)
937 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

(Format: pdf, Size: 2.66 मेगा बाइट)

97(2)(e )
938 M/s. Meat Mart Unit of the New Bangalore Ham Shop Karnataka

"i. What percentage of GST output tax should be charged for our nature of works contract executed to Indian Railways

KAR ADRG 07/2023 23.01.2023

(Format: pdf, Size: 1.77 मेगा बाइट)

97(2)(d)
939 M/s. Prakash and Company Karnataka

i.  Whether providing catering services to Educational Institutions from 1st standard to 2nd PUC is taxable or not according to Notification No.12/2017-Central Tax Rate-under Heading 9992.

KAR ADRG 06/2023 23.01.2023

(Format: pdf, Size: 2.77 मेगा बाइट)

97(2)(b) and 97(2)(e )
940 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

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97(2)(e )