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GST Appellate Authority for Advance Ruling — 2019

Judgements and orders delivered in 2019

Judgements
114
Months
12

By month

Every month of 2019 on record

January6February12March17April10May4June5July6August10September6October7November8December10

From December 2019

A sample — month archives carry the full list

All December orders

  1. KAR/AAAR/Appeal-05/2019-20 of M/s S.K. Aagrotechh

    24 Dec 2019KAR/AAAR/Appeal-05/2019-20

    M/s S.K. Aagrotechh · The appellate authority for advance ruling uphold the rulings passed under section 98(4) of the CGST Act 2017 vide NO.KAR ADRG 49/2019 dated 18-09-2019 i.e. Contention of the appellant is dismissed on all accounts.

    Open

  2. KAR/AAAR/Appeal-06/2019-20 of M/s Durga Projects & Infrastructure Pvt. Ltd.

    24 Dec 2019KAR/AAAR/Appeal-06/2019-20

    M/s Durga Projects & Infrastructure Pvt Ltd. · The appellate authority for advance ruling dismiss the appeal filed by the appellant M/s. Durga Projects & Infrastructure Pvt Ltd., on grounds of time limitation.

    Open

  3. MAH/AAAR/SS-RJ/19/2019-20 of Kasturba Health Society

    13 Dec 2019MAH/AAAR/SS-RJ/19/2019-20

    Kasturba Health Society · The Maharashtra Appellate Authority for Advance Ruling held that the questions by the Appellant are not maintainable in terms of the Clause (a) of section 95 of the CGST Act, 2017, as the transaction with respect t

    Open

  4. MAH/AAAR/SS-RJ/24A/2018-19 of Bajaj Finance Limited

    12 Dec 2019MAH/AAAR/SS-RJ/24A/2018-19

    Bajaj Finance Limited · The Appellate Authority for Advance Ruling, hereby, hold that the additional/Penal interest recovered by the Applicant from their customers against the delayed payment of monthly instalments of the loan extended to s

    Open

  5. AAAR/AP/05(GST)/2019 of M/s Southern Power Distribution Company of Andhra Pradesh Limited

    11 Dec 2019AAAR/AP/05(GST)/2019

    M/s Southern Power Distribution Company of Andhra Pradesh Limited · The Ruling of the AAR is in tune with legal position and it needs no interference and the appeal is accordingly dismissed.

    Open

  6. MAH/AAAR/SS-RJ/20/2019-20 of Rotary Club of Mumbai Nariman Point

    11 Dec 2019MAH/AAAR/SS-RJ/20/2019-20

    Rotary Club of Mumbai Nariman Point · The Appellate authority set aside the Order of the AAR and hold that the amount collected as membership subscription and admission fees from members is not liable to GST as supply of services.

    Open

  7. MAH/AAAR/SS-RJ/26A/2018-19 of Micro Instruments

    11 Dec 2019MAH/AAAR/SS-RJ/26A/2018-19

    Micro Instruments · The Appellate Authority for Advance Ruling, hereby, reject the application filed by the Appellant under section 102 of the CGST Act, 2017 seeking the amendment in the AAAR Order No. MAH/AAAR/SS-RJ/26/2018-19 dated 22.03.

    Open

  8. AAAR/AP/04(GST)/2019 of M/s Sri Chakra Milk Products LLP

    9 Dec 2019AAAR/AP/04(GST)/2019

    M/s Sri Chakra Milk Products LLP · The Ruling of the AAR is in tune with legal position and it needs no interference and the appeal is accordingly dismissed.

    Open

  9. KAR/AAAR/Appeal-04/2019-20 of M/s Strides Emerging Markets Ltd.

    3 Dec 2019KAR/AAAR/Appeal-04/2019-20

    M/s Strides Emerging Markets Ltd. · The appellate authority for advance ruling uphold the rulings passed under section 98(4) of the CGST Act 2017 vide NO.KAR ADRG 18/2019 dated 07-08-2019 i.e. Contention of the appeallant is dismissed on al

    Open

  10. UK/AAAR/02/2019-20 of Assistant Commissioner, Cgst, Uttarakhand (in case of M/s Elfo Biotech Pvt. Ltd.)

    2 Dec 2019UK/AAAR/02/2019-20

    Assistant Commissioner, CGST, Uttarakhand (in case of M/s Elfo Biotech Pvt. Ltd.) · The present appeal has been filed by the Assistant commissioner CGST review/concerned officer and asked to pass necessary order holing that the AMI is class

    Open