GST Appellate Authority for Advance Ruling — August 2018

IL&FS Education and Technology Services Ltd. · Advance Ruling pronounced by the Odisha AAR is upheld. Appeal rejected.

National Plastics India Limited · The Maharashtra AAAR upheld the order of Maharashtra Authority for Advance Ruling by stating that the PVC floor Mat would fall in the Customs Tariff heading 3918 and applicable rate of GST would be 18%(9% e

Maheshwari Stone Supplying Co. · The Rulings paased by the AAR is modified in the case of applicant to the extent as specified in the para 32 of the AAAR Order.

M/s. Aditya Birla Retail Ltd. · In respect of point (i) of Prayer to the grounds of Appeal, the Appellate Authority did not find any infirmity with the ruling given by Authority for Advance Ruling in this behalf for Question No. 1 posed bef

M/s. CMS Info Systems Ltd. · The Appellate Authority held that, as the law now stands, Input Tax Credit is not available to CMS Info Systems Limited on purchase of motor vehicles i.e. cash carry vans, which are purchased and used for cash m

M/s. Kansai Nerolac Paints Limited · The Appellate Authority held that the accumulated credit by way of Krishi Kalyan Cess (KKC) as appeared in the Service tax return of Input Service Distributor (ISD) on June 30, 2017 which is carried forw

M/s. Hafele India Pvt. Ltd. · The appellate authority confirmed the ruling pronounced by the Authority for Advance Ruling holding that Cornerstone imported by the Applicant is to be classified under HSN code 6810.