GST Appellate Authority for Advance Ruling — October 2018

Rara Udyog · Activities undertaken by the appellant are not covered by Entry S.No. 24(i)(i)(c)and 24(i)(iii) of the Notification No.11/2017-Central Tax (Rate) Dt.28.6.2017 and Entry S.No. 54 (c) or Entry S. No. 55 of the Notification No. 12

Assistant commissioner of Central Tax, Sankrail division · The ruling pronounced by the AAR have been set aside and it is ordered that Polypropylene Leno Bags manufactured by the respondents be classified under Tariff Heading 39232990

"Loyalty Solutions and Research Private Limited, Gurugram" · The Appellate Authority for Advance Ruling dimiss the Appeal and uphold the Advance Ruling.

United Breweries Limited · The AAAR modified the ruling rendered by the AAR is as under: - (a) The activity engaged in by the Appellant by way of granting the Central Brewing Unit the right to manufacture and supply beer bearing its brand n

Five Star Shipping · The Appellate Authority for Advance Ruling modified the ruling pronounced by the Authority for Advance Ruling holding that entire gamut of services performed by the Appellant are in fact of the composite supply of the i

T P Ajmer Distribution Ltd. · (I) No GST is chargeable on Delayed Payment charges collected from the consumers (II) GST is chargeable on Cheque Dishonour charges collected (by whatever name) from the consumers

SardarMal Cold Storage & Ice Factory · (I) Goods mentioned under Group A fall under the definition of Agriculture Produce and thus supply of Cold storage services, is exempt from the levy of GST. (II) Goods mentioned under Group B to G are