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Judgement >> AAAR
State/UT
State/UT
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DAMAN AND DIU
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Uttrakhand
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By Petitioner / Appellant Name
A Raymond Fasteners India Pvt. Ltd.
A.m Abdul Rahman Rowther & Co
A.s. Moloobhoy Pvt. Ltd.
Aravind Drillers
Arg Electricals Pvt. Ltd.
Abbott Healthcare Private Ltd
Accurex Biomedical Pvt. Ltd.
Acharya Shree Mahashraman Chaturmas Pravas Vyvastha Samiti Trust
Additional Commissioner, Cgst & Ce/st, Commissionerate, Udaipur In The Matter Of M/s. Gyankeer Products Private Limited
Ahmedabad Janmarg Limited
Airbus Group India Private Limited.
Amneal Pharmaceuticals Pvt.ltd
Amogh Ramesh Bhatawadekar
Apsara Co-operative Housing Society Ltd.
Aravali Polyart (p) Ltd., Udaipur
Aravind Kumar Agrawal
Arihant Enterprises
Arun Cooling Home
Ascendas Services (india) Pvt.ltd
Ashis Ghosh
Assistant Commissioner, Cgst & Cx, Howrah Cgst & Cx Commissionerate, (re Rlj Woven Sacks Pvt Ltd.)
Assistant Commissioner, Cgst & Cx, Joka Division, Kolkata South Commissionerate (re Indian Institute Of Management, Calcutta)
Assistant Commissioner, Cgst & Cx, Tollygunge Division, Kolkata South Commissionerate (re Gkb Lens Pvt. Ltd.)
Assistant Commissioner, Cgst, Uttarakhand (in Case Of M/s Elefo Biotech Pvt. Ltd.)
Assistant Commissioner, Sgst, Dehradun, Uttarakhand
Assistant Commissioner, Shibpur Division, Cgst & Cx
Assistant Commissioner Of Central Tax, Sankrail Division
Asstt. Commissioner, Cgst, Pune-ii Commissionerate (re M/s. Lions Club Of Poona Kothurd )
Beml Limited.
Biocon Ltd
Bmw India Pvt. Ltd.
Bajaj Finance Limited
Bajaj Finance Limited
Bandai Namco Pvt. Ltd
Barkatbhai Noordinbhai Velani(m/s. Alisha Gruh Udyog)
Bharatiya Reserve Bank Note Mudran Pvt Ltd.
Bhutoria Refrigeration Private Limited
Board Of Secondary Education Rajasthan Jaipur Road, Ajmer, Rajasthan
Chanchal Saha
Chep India Pvt Ltd
Cms Infosystems Ltd.
Cartus India Private Ltd
Chhattisgarh State Renewable Energy Development Agency
Chowgule & Co. P. Ltd
Chromachemie Laboratory Private Limited
Clay Craft (india) Pvt Ltd, Jaipur
Columbia Asia Hospitals Private Limited
Commissioner , Cgst Mumbai East (re Nes Global Specialist Engineering Services Private Limited)
Commissioner, Cgst Mumbai East ( Asahi Kasei Pvt. Ltd. )
Crown Beers India Pvt Ltd
Dabur India Ltd
Deputy Commissioner Of Central Tax, Division-vizianagaram, Andhra Pradesh In Case Of M/s. Shilpa Medicare Limited
Directorate Of Skill Development (dosd) Govt. Of Madhya Pradesh
Divisional Forest Officer
Durga Projects & Infrastructures Private Limited.
Eden Real Estates Private Limited
Educational Initiative Pvt Ltd
Eco Wood (pvt) Ltd, Alappuzha
Eskag Pharma Private Limited
Esprit India Private Limited, Gurugram
Five Star Shipping
Fraunhofer-gesellschaft Zurforderung Der Angewandten Forschunge.
Ggl Hotel And Resort Company Limited
Giriraj Renewables Private Ltd.,
Gitwako Farms (india) Private Limited
Global Reach Education Services Private Limited
Goa Tourism Dev. Corp. Ltd.
H.p. Sales India Pvt. Ltd.
H.p. Sales India Pvt. Ltd.,
Haryana State Warehousing Corporation
Haworth India Private Limited
Hero Solar Energy Pvt. Ltd.
Hindustan Coca-cola Beverages Pvt Ltd
House Of Marigold
Id Fresh Food (india)pvt. Ltd
Idmc Limited
Il & Fs Education & Technology Services Ltd.
Il&fs Education And Technology Services Ltd.
Imf Cognitive Technology (p) Ltd., Jaipur
Ims Proschool Pvt. Ltd.
Indranil Chatterjee
Itd Cementation India Limited
Indian Institute Of Management Prabandh Shikhar
Indian Institute Of Management, Bengaluru.
Indian Institute Of Science Education And Research
Indian Oil Corporation Limited
Indo Prosoya Foods (p.) Ltd
Indo Prosoya Foods Pvt Ltd
Infinera India Pvt Ltd
Informatics Publishing Ltd
International Flower Auction Bangalore Ltd
Ion Trading India Pvt Ltd
J B Exhibitors
Jsw Energy Limited
Jsw Energy Ltd.
Jvs Foods Pvt. Ltd
Joint Commissioner (in-situ), Ballygunge Division, Kolkata South Cgst & Cx Commissionerate
Jotun India Pvt. Ltd.
K M Trans Logistics Private Limited
K.pazhanan, M/s S.d.chips
Kei Industries Ltd., Bhiwadi, Alwar
Kalani Infrastructure Pvt. Ltd., Kota (raj.)
Karnani Fnb Specialities Llp
Karnataka Co-operative Milk Producers Federation Ltd
Karnataka Food & Civil Supplies Corporation
Karnataka State Electronics Development Corporation Limited
Kasturba Health Society
Kavi Cut Tobacco
Khandelwal Extractions Ltd.
Kolte Patil Developers Ltd.
Konkan Lng Private Limited
Kuttappamoothan Swaminathan
Las Palmas Co-op. Housing Society
Liberty Translines
Lion Seat Cushion Admission Order
Lion Seat Cushion Order
Lions Club Of Poona Kothrud
Logic Management Training Institute
Loyalty Solutions And Research Private Limited, Gurugram
M/ S Ashiana Housing Ltd.
M/s Concord Control System Private Limited
M/s Ce-chem Pharmaceuticals Private Limited
M/s East Hooghly Agro Plantation Pvt. Ltd.
M/s East Hooghly Polyplast Pvt. Ltd.
M/s Iz Kartex
M/s Jay Jalaram Enterprises
M/s Jayesh A Dalal
M/s Macro Media Digital Imaging Pvt. Ltd.
M/s Prag Polymers
M/s Punjab State Power Corporation Limited
M/s Sadguru Seva Paridhan Pvt. Ltd
M/s Switz Foods Private Limited
M/s T P Roy Chowdhury & Company Pvt. Ltd.
M/s Uttar Pradesh Avasevamvikasparished
M/s A2z Infra Engineering Ltd, Raipur
M/s Ads Agro Industries Private Limited
M/s Adarsh Plant Protect Ltd
M/s Adithya Automotive Applications Pvt Ltd.
M/s Akansha Hair & Skin Care Herbal Unit Private Limited
M/s Alisha Foods
M/s Allied Blenders And Distillers Private Limited
M/s Aswani Chips And Bakers
M/s Britannia Industries Limited
M/s Bansal Industries
M/s Beumer India Pvt. Ltd.
M/s Bhaktawar Mal Kamra And Sons
M/s Bharat Agro
M/s Bharat Dynamics Limited
M/s Bharat Oman Refineries Limited
M/s Bhopal Smart City Development Corporation Limited
M/s Broadson Commodities Pvt. Ltd.
M/s Cae Simulation Training Private Limited
M/s Chennai Metro Rail Limited
M/s Chopra Trading Company
M/s Consulting Engineers Groups, Jaipur
M/s Coperion Ideal Private Limited
M/s Corbett Nature Reserve
M/s Cummins India Limited
M/s D M Net Technologies
M/s Dkv Enterprises Private Limited
M/s Dlf Limited
M/s Deepak Co
M/s Deputy Commissioner
M/s Dhingra Trucking Pvt. Ltd.
M/s Divisional Forest Officer, Lodging Division, Chintur,east Godawari District, A.p
M/s Durga Projects & Infrastructure Pvt Ltd
M/s Emerald Heights International School Samiti
M/s Erode City Municipal Corporation
M/s Erode Infrastructures Private Limited
M/s Ess Ess Kay Engineering Company Pvt Ltd.
M/s Fairmacs Ship Store Pvt. Ltd
M/s Federal-mogul Anand Bearings India Limited
M/s Foods And Inns Limited
M/s Grb Dairy Foods Pvt. Ltd
M/s Ganga Kaveri Seeds Pvt Ltd
M/s Glow Worm Chips
M/s Gujarat Co-operative Milk Marketing Federation Ltd
M/s Hyt Engineering Company Private Limited.
M/s Hyt Sam India(jv)
M/s Halliburton Offshore Services Inc (drill Bits)
M/s Halliburton Offshore Services Inc (lih
M/s Halliburton Offshore Services Inc (oil India)
M/s Harish Chand Modi. Sardarpura
M/s Hazaribagh Builders Pvt Ltd.
M/s Healersark Resources Private Limited
M/s Hilti Manufacturing India Pvt. Ltd.
M/s Icu Medical India Llp
M/s Inox Air Products Pvt Ltd
M/s Ion Exchange (india) Limited
M/s Imperial Life Sciences Private Limited
M/s Indag Rubber Limited
M/s India Thermit Corporation Limited
M/s Indian Hume Pipe Company Limited
M/s Indian Institute Of Corporate Affairs
M/s Indian Oil Corporation Limited
M/s Integrated Constructive Solutions Nerk
M/s Jabalpur Entertainment Complexes Pvt. Ltd.
M/s Jabalpur Hotels Private Limited
M/s Jaideep Ispat And Alloys Pvt. Ltd.
M/s Jayalakshmi Tobacco Company
M/s K.b. Enterprises, Chail Chowk,district Mandi,(hp)
M/s K.p.h. Dream Cricket Private Limited
M/s Krbl Infrastructure Private Limited
M/s Kalis Sparkling Water Private Limited
M/s Kalpataru Projects International Limited
M/s Kalyan Jewellers India Limited
M/s Karma Buildcon
M/s Khandelwal Extraction Ltd
M/s Khatwani Sales And Services Llp
M/s Khera Trading Company
M/s Krishna Bhavan Foods And Sweets
M/s Kundan Misthan Bhandar (1st Appellant) And Cgst Officer, Haldwani, Uttarakhand (2nd Appellant)
M/s L&t Hydrocarbon Engineering Limited
M/s Lakhlan And Qureshi Construction Co.
M/s Lakshmi Tulasi Quality Fuels
M/s Lucknow Producers Cooperative Milk Union Ltd.
M/s Mrf Limited
M/s Maa Laxmi Enterprise
M/s Macro Media Digital Imaging Private Limited
M/s Madhya Pradesh Power Generating Company Limited
M/s Mahalakshmi Packagers Manufacture
M/s Master Minds
M/s Modi Education Foundation
M/s Musashi Auto Parts India Private Limited
M/s N.v.chips
M/s Nbcc (india) Limited - 21aaacn3053b1zc
M/s Nbcc (india) Limited,
M/s Nbcc (india) Ltd.
M/s New Tirupur Area Development Corporation Limited
M/s Nhpc Limited , Tanakpur Power Station, Uttarakhand
M/s Nmdc Limited
M/s Nmdc Limited, Bacheli
M/s Nmdc Limited, Bacheli
M/s Nmdc Limited, Nmdc, Iron & Steel Plant
M/s Navbharat Imports
M/s Neva Plantation Private Limited Village Gopalpur Teh.
M/s Om Dutt, S/o Sh.bal Krishan
M/s Psk Engineering Construction & Co.
M/s Pandey Traders
M/s Parker Hannifin India Pvt Ltd
M/s Petrofac International Uae Llc
M/s Pioneer Bakers
M/s Platinum Motocorp Llp.
M/s Purewal Stone Crusher
M/s Purvanchal Vidyut Vitran Nigam Limited
M/s R.s Development & Constructions Pvt Ltd
M/s Riico
M/s Rmkv Fabrics Private Limited
M/s Rajiv Gandhi Centre For Aquaculture
M/s Resonance Edventures Limited
M/s Rod Retail Private Limited
M/s S.a.safiullah And Co.
M/s S.k. Aagrotechh
M/s Sangal Papers Limited
M/s Sai Enterprises
M/s Saisanket Enterprises
M/s Sam Overseas
M/s Sarj Educational Centre
M/s Saro Enterprises
M/s Shiv Flour Mill
M/s Shivam Agro Industries
M/s Shree Jeet Transport
M/s Shri Vinayak Buildcon
M/s Shrimad Rajchandra Adhyatmik Satsang Sadhana Kendra
M/s Siemens Healthcare Pvt Ltd
M/s Siemens Limited
M/s Som Vcl (jv)
M/s Southern Power Distribution Company Of Andhra Pradesh Limited
M/s Sri Chakra Milk Products Llp
M/s Sri Manjunatha Fruit Canning Industries
M/s Strides Emerging Markets Ltd
M/s Sumeet Facilities Limited
M/s Sunil Kumar & Co
M/s Tamil Nadu Generation And Distribution Corporation Limited
M/s Tata Motors Limited
M/s Tej Kumar Jain
M/s Temple Packaging Pvt. Ltd
M/s Temple Packaging Pvt. Ltd..
M/s The Erode City Municipal Corporation
M/s The Singareni Collieries Company Limited
M/s Time Education Kolkata Private Limited
M/s Tirumala Milk Products Private Limited
M/s Tiruppur City Municipal Corporation
M/s Uttar Pradesh Metro Rail Corporation Ltd.
M/s Umed Club, Gaushala Ground, Old Public Park Road, Jodhpur
M/s Unity Traders
M/s Ushabala Chits Private Limited
M/s Utsav Corporation
M/s Uttar Pradesh Power Corporation
M/s Uttarakhand Power Corporation Limited
M/s Vadilal Industries Ltd
M/s Vadilal Industries Ltd.
M/s Vijai Electricals Limited
M/s Vishnu Chemicals Limited
M/s Windlas Biotec Ltd.
M/s. Abbott Healthcare Private Limited
M/s. Achampet Solar Private Limited
M/s. Adama India Private Limited
M/s. Aditya Birla Retail Ltd.
M/s. Ahmednagar District Goat Rearing And Processing Co-op Federation Ltd.
M/s. Aluri Krishna Prasad
M/s. Amneal Pharmaceuticals Pvt. Ltd.
M/s. Andhra Pradesh Medical Service And Infrastructure Development Corporation
M/s. Anil Milk Products Private Limited
M/s. Apar Industries Limited
M/s. Apar Industries Ltd
M/s. Aristo Bullion Pvt. Ltd
M/s. Baroda Medicare Private Limited
M/s. Beeup Skills Foundation
M/s. Cms Info Systems Ltd.
M/s. Caltech Polymers Pvt. Ltd.
M/s. Continental Engineering Corporation
M/s. Deccan Transcon Leasing Private Limited
M/s. Dipakkumar Ramjibhai Patel (shree Mahalaxmi Cement Products And Timber
M/s. Dubai Chamber Of Commerce Industry
M/s. Ernakulam Medical Centre Private Ltd.
M/s. Fermi Solar Farms Pvt. Ltd.
M/s. G.b.agro Industries
M/s. Geojith Financial Services Limited
M/s. Giriraj Renewables Private Limited
M/s. Girish Rathod (jay Ambey
M/s. Girivarya Non Woven Fabric Pvt Ltd
M/s. Gujarat Industrial Development Corporation
M/s. Hafele India Pvt. Ltd.
M/s. Hyderabad Metropolitan Water Supply And Sewerage Board
M/s. Ivl India Environmental R&d Pvt Ltd
M/s. Isotex Corporation Pvt. Ltd.
M/s. J K Food Industries
M/s. J K Papad Industries
M/s. J K Snacks Industries
M/s. Jayant Food Products
M/s. Jayant Snacks And Beverages Pvt. Ltd
M/s. Jayshankar Gramin And Adivasi Vikas Sanstha
M/s. Kansai Nerolac Paints Ltd.
M/s. Karam Green Bags
M/s. Kasturba Health Society
M/s. Krishna Institute Of Medical Sciences Limited
M/s. Mek Peripherals
M/s. Magnetic Infotech Pvt Ltd
M/s. Maharashtra State Power Generation Company Limited
M/s. Max Non Woven Pvt Ltd
M/s. Medha Servo Drives Private Limited
M/s. Meerabai Borade
M/s. Monalisa Co-op Housing Society. Ltd.
M/s. N B Patil
M/s. Nagpur Waste Water Management Pvt. Ltd.
M/s. Narasimha Reddy & Sons.
M/s. National Plastics Industries Ltd., Mumbai
M/s. Nepra Resource Management Pvt. Ltd
M/s. Novozymes South Asia Pvt. Ltd
M/s. Oswal Industries Limited
M/s. Penguin Trading And Agencies Ltd
M/s. Piyush Jayantilal Dobaria (jay Khodiyar Agency)
M/s. Pooja Enterprise(proprietor-nishith Vipinchandra Shah)
M/s. Portescap India Pvt. Ltd
M/s. Pratham Agrovat Industries
M/s. Precision Camshafts Limited
M/s. Puranik Builders
M/s. R. Vidyasagar Rao Constructions
M/s. Royal Carbon Black Private Limited
M/s. Raj Quarry Works
M/s. Rajivkumar Giriraj Bansal (proprietor Of M/s Gujarat Plast Industries
M/s. Ramachandran Bror, Kollam
M/s. Rashtriya Chemicals And Fertilizers Limited
M/s. Rich Dairy Products (india) Pvt Ltd
M/s. Rotex Fabric Pvt Ltd
M/s. Skg-jk-nmc Associates
M/s. Spx Flow Technology India Pvt. Ltd
M/s. Sankalp Facilities And Management Services Pvt. Ltd.
M/s. Shalby Limited
M/s. Shital Borade
M/s. Shivani Scientific Industries Pvt. Ltd
M/s. Shree Construction
M/s. Shree Swaminarayan Foods Pvt.ltd
M/s. Shreeji Earth Movers
M/s. Sri Avantika Contracts (i) Limited
M/s. Sri Venkateswara Cashew Chikky Manufacturers
M/s. State Examination Board
M/s. Sterlite Technologies Limited,
M/s. Sterlite Technologies Pvt. Ltd.
M/s. Stovec Industries Ltd
M/s. Sushipet Nutriscience
M/s. Swan Lng Pvt. Ltd.
M/s. Taraltec Solutions Pvt. Ltd.
M/s. Telecommunications Consultants India Ltd.
M/s. Tukaram Borade
M/s. Worley Services India Pvt. Ltd
M/s.global Vectra Helicorp Limited
M/s.nutan Warehousing Company Pvt. Ltd.
Maarq Spaces Private Limited
Macro Media Digital Imaging Pvt Ltd
Madhurya Chemicals
Mahavir Nagar Shiv Shrusti Co-operative Housing Society Ltd
Maheshwari Stone Supplying Co.
Malli Ramalingam Motilal
Manipal Energy & Infratech Ltd
Manipal Technologies Limited
Mannarai Common Effluent Treatment Plant Private Limited
Mayank Jain
Merit Hospitality Services Pvt. Ltd.
Micro Instrument
Micro Instruments
Midcon Polymers Pvt Ltd.
Mother Earth Environ Tech Private Limited.
Mrs.senthilkumar Thilagavathy (m/s.jvs Tex)
Ms. Jayshreeben Rameshchandra Kothari
Multiples Alternate Asset Management Private Limited.
Myntra Designs Private Limited
Myntra Designs Pvt Ltd.
Ncs Pearson Inc.
Nmdc Limited
Nagarjuna Agro Chemicals Private Limited
Nagaur Mukundgarh Highwys (p) Ltd., Udaipur
Nagpur Integrated Township Pvt.
Nagri Eye Research Foundation
Nash Industries(i) Pvt Ltd
National Aluminium Company Limited
National Dairy Development Board
Nikhil Comforts
Nirma University
Nuetech Solar Systems Private Ltd
Opta Cabs Private Limited
Omnisoft Technologies Pvt Ltd
Ordnance Factory Bhandara
Prinsep Association Of Apartment Owners
Page Industries Limited.
Parker Hannifin India Pvt Ltd
Parker Hannifin India Pvt. Ltd
Pattabi Enterprises
Portescap India Private Limited
Premier Sales Promotion Pvt. Ltd.
Prettl Automotive India Pvt. Ltd.
Principal Commissioner Of Central Tax, Cgst Guntur Commissionerate
R.b. Construction Company
Rfe Solar (p) Ltd., Jaipur
Rabia Khanum
Raj Mohan Seshamani
Rajeev Kumar Garg
Rajendran Santhosh
Rajesh Rama Varma
Rajkot Nagarik Sahakari Bank Ltd
Rara Udyog
Rashmi Hospitality Services Private Limited
Rasi Nutri Foods
Rotary Club Of Mumbai Nariman Point
Rotary Club Of Mumbai Queens Necklace
Safset Agencies Pvt Ltd.
Shv Energy Private Limited
Si Air Springs Private Limited
Som Vcl (jv)
Sona Ship Management Pvt Ltd
Spfl Securities Ltd.
Sabre Travel Network India Pvt. Ltd.
Saint-gobain India Private Limited
Sairam Gopalkrishna Bhat
Sandvik Asia (p) Ltd., Jaipur
Sanghvi Movers Limited
Sanofi India Limited.
Santhosh Distributors, Kottayam
Sapthagiri Hospitality Pvt Ltd
Sardar Mal Cold Storage & Ice Factory
Savencia Fromage & Dairy (p.) Ltd
Segoma Imaging Technologies India Pvt. Ltd.
Shapoorji Pallonji And Company Private Limited
Shilchar Technologies Limited
Shiva Writing Company Pvt. Ltd.
Shree Arbuda Transport
Shree Dipesh Anilkumar Naik
Shreenath Polyplast Pvt. Ltd.
Shri Dipak Kumar Kantilal Chotai (talod Gruh Udyog)
Shri Kailash Chandra ( Prop. Of Mali Construction) Sirohi
Shri Satya Dev Bommireddy
Siemens Limited
Sika India Private Limited
Sivantos India Pvt Ltd.
Soft Turf, Alappuzha
Soma Mohite Joint Venture Pvt. Ltd
Space Age Syntex Pvt. Ltd.
Specsmakers Opticians Private Limited
Sri Dms Hospitality Private Limited
Sun Pharmaceutical Industries Ltd
Sundharams Pvt. Ltd
Super Wealth Financial Enterprises Pvt. Ltd.
Surat Municipal Corporation
Switching Avo Electro Power Limited
Syngenta Biosciences Private Limited
T P Ajmer Distribution Ltd.
Taghar Vasudeva Ambrish
Tamil Nadu Medical Council
Tamil Nadu Nurses And Midwives Council 09122023
Tamil Nadu Skill Development Corporation
Tarun Realtors Pvt Ltd
Tata Coffee Limited
Tata Motors Limited
Tathagat Heart Care Centre Llp
Teamlease Education Foundation
The Assistant Commissioner Of State Tax, Park Street Charge
The Association Of Inner Wheel Clubs Of India
The Bengal Rowing Club
The Deputy Conservator Of Forests
The Indian Hume Pipe Company Limited
The Nursery Men Co-operative Society
The Principal Commissioner Central Tax, Guntur, Cgst Commissionerate
The Roll Company(bhavin Ramesh Shah)
The Superintendent Of Central Tax, Central Gst, Range-ravulapalem, Rajamahendravaram, Andhra Pradesh
The Varachha Co Op Bank Ltd
Time Technoplast Ltd.
Tirumala Milk Products Pvt Ltd.
Toshniwal Brothers (sr) Pvt. Ltd.
Transmission Corporation Of Telangana Limited
Triveni Turbine Limited
Tvl Float Glass Centre
Tvl. Coral Manufacturing Works India Pvt. Ltd
Tvl. Kothari Sugars And Chemicals Limited
Tvl.padmavathi Hospitality & Facilities Management Service
U S Polytech
Unique Aqua Systems
United Breweries Limited
Uttar Pradesh Power Transmission Corpo. Ltd
Vallalar Borewells
Vbc Associates
Vservglobal Pvt. Ltd.
Vaishnavi Splendour Homeowners Welfare Association
Vertiv Energy Pvt. Ltd.
Vijay Baburao Shirke
Vilas Chandanmal Gandhi
Volvo-eicher Commercial Vehicles Ltd
We Work India Management Private Limited
Western Concessions Private Limited
Wipro Enterprises Private Limited.
Workplace Options India Pvt Ltd.
Xiaomi Technology India Private Limited
Ykk India Private Limited
Yulu Bikes Private Limited.
Hafele India Private Limited
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97 (2) (a) classification of any goods or services or both
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97 (2) (d) admissibility of input tax credit of tax paid or deemed to have been paid
97 (2) (e) determination of the liability to pay tax on any goods or services or both
97 (2) (f) whether applicant is required to be registered
97 (2) (g) whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term.
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