Search here
GSt Ready Reckoner
View Year Wise 2024 2023 2022 2021 2020 2019 2018 2017
S.No State/UT GW-year-State Appeal Order No.& Date Name of Applicant Brief of Order-in-Appeal (OIA) AAR Order No. & Date, against which Appeal has been filed View PDF
1 West Bengal AAAR-GW-451-2024-WB 18-April-2024, 02/WBAAAR 1. ANMOL INDUSTRIES LIMITED

Whether the upfront premium payable by the applicant towards the services of leasing of the land for industrial purposes by Shyama Prasad Mookerjee Port, Kolkata is exempted under entry 41 of Notification No. 12/2017 Central Tax (Rate) dated 28.06.2017.

24/WBAAR/2023-24 dated 20.12.2023. View

(1) Whether applicant is liable to pay tax on amounts which it collects from its members for setting up a corpus fund for future contingencies/ major CAPEX.
(2) Whether the applicant is liable to pay tax on collection of common area electricity charges paid by the members and the same is recovered on the actual electricity charges?

22/WBAAR/2023-24 dated 29.11.2023 View
3 Tamil Nadu AAAR-GW-394-2024-TN 02-April-2024, AAAR/04/2024 1. Tvl FLOAT GLASS CENTRE

Determination of correct classification of clear Float Glass

07-February-2024, 115/AAR/2023 View
4 Karnataka AAAR-GW-389-2024-KT 05-March-2024, KAR/AAAR/01/2024 1. J B Exhibitors

We uphold the Advance Ruling Order No.KAR ADRG 30/2023 dated 15.09.2023 and dismiss the appeal filed by M/s. J.B.Exhibitors on all counts

No.KAR ADRG 30/2023 dated 15.09.2023 View
5 West Bengal AAAR-GW-331-2024-WB 29-February-2024, O5IWBAAAR/APPEAL|2O23 1. CHANCHAL SAHA

Whether the applicant being a Fair Price Shop is liable to charge GST from the State Government against the supply made by them and whether the supply of S.K.Oil along with charges like dealer's commission, dealera's transport charges, stationary charges, H & E losses etc. would be treated as a composite supply wherein the principal supply would be the supply of S.K.Oil.

09/WBAAR/ 2023-24 View
6 West Bengal AAAR-GW-330-2024-WB 29-February-2024, O6IWBAAAR/APPEAL|2O23 1. INDRANIL CHATTERJEE

Whether the product 'Jac Olivol Body Oil' intended to be manufactured and sold by the applicant shall fall under HSN 3004 or under HSN 3304 of the GST Tariff.

19/WBAAR/ 2023-24 dated 10.08 .2023) View
7 Rajasthan AAAR-GW-384-2024-RJ 20-February-2024, RAJ/AAAR/10/2023-24 1. Board of Secondary Education Rajasthan Jaipur Road, Ajmer, Rajasthan

The Ruling of AAR, Rajasthan dated 17.06.2022 is set aside and the matter is remanded back to the AAR to decide the application afresh after considering the judgement dated 21.04.2023 of Hon’ble High Court, Calcutta delivered in the case M/s Anmol Industries Ltd. Versus West Bengal Authority for Advance Ruling, Goods and Service Tax.

RAJ/AAR/2022-23/09 dated 17.06.2022 View
8 Rajasthan AAAR-GW-383-2024-RJ 20-February-2024, RAJ/AAAR/11/2023-24 1. M/s Umed Club, Gaushala Ground, Old Public Park Road, Jodhpur

The AAAR noted that the Appellant contended that the Advance Ruling was pronounced on 27.09.2021 on the basis of an amendment which was not operational as on the date of pronouncing Ruling. The AAAR felt that the AAR need to take note of the contention of the Appellant & pass a speaking order with reference to them. On being contended by the Appellant, the AAAR also noted that the decision was not taken by same members of AAR who have heard the case. This is a violation of the principles of natural justice.The AAAR ordered that the Ruling of the AAR, Rajasthan dated 27.09.2021 is set aside and the matter is remanded back to AAR to decide the application de-novo after considering all the contentions of the appellant.

RAJ/AAR/2020-21/23 dated 27.09.2021 View
9 Rajasthan AAAR-GW-385-2024-RJ 08-February-2024, RAJ/AAAR/09/2023-24 1. M/s ADS Agro Industries Private Limited

The Appellant have withdrawn their appeal application as the GST Council had issued clarification and notification in respect of the question on which Advance Ruling was sought. In light of the withdrawal of the Appeal by the Appellant, the AAAR dismissed the appeal as withdrawn.

RAJ/AAR/2020-21/27 dated 25.10.2021 View
10 Tamil Nadu AAAR-GW-329-2024-TN 07-February-2024, AAAR/02/2024 1. Arun Cooling Home

The appeal filed by the Appellant, M/s.Arun cooling home was dismissed on the grounds of time limitation without going into the merits of the case.