GST Appellate Authority for Advance Ruling — February 2019

House of Marigold · Gujarat Appellate Authority confirms the Advance Ruling given by Gujarat advance ruling authority and rejects the appeal filed by House of Marigold. The products ‘Marigold Butterfly Bridal’ with watch and similar jewelle

M/s Kundan Misthan Bhandar (1st Appellant) and CGST Officer, Haldwani, Uttarakhand (2nd Appellant) · The following ruling were passed by the UK-AAAR authority. (i) The ruling no. 09/2018-19 dated 22.10.2018 made by the Authority on Advance

Assistant Commissioner, SGST, Dehradun, Uttarakhand · Appellate authority for advance ruling are of the view that since there was no taxability till the stage of PWD on account of entry 9c of notification 12/2017 as amended time to time, so

VServglobal Pvt. Ltd. · The Appellate Authority for Advance Ruling upheld the ruling given by the Advance Ruling Authority by observing that the services being offered by Appellant is a package of services, which is nothing but a composite

H.P. Sales India Pvt. Ltd. · The Appellate Authority for Advance Ruling upheld the ruling given by the Advance Ruling Authority.

A.S. Moloobhoy Pvt. Ltd. · The Appellate Authority for Advance Ruling modify the ruling given by the Advance Ruling Authority by observing that Automatic Identification System (AIS), NAVTEX, and SART are covered by Sr. 252 of Notification N

Nagaur Mukundgarh Highwys (P) Ltd., Udaipur · (I) Annuity payment is exempted from GST in terms of Entry No.23A of the Notification No.12/2017-Central Tax (Rate) Dt.28.6.2017. However only 50% ITC of GST paid on Input & Input services used

Saro Enterprises · Advance Ruling Pronounced by AAR upheld. Appeal Rejected

Jotun India Pvt. Ltd. · The Appellate Authority for Advance Ruling upheld the ruling given by the Advance Ruling Authority by observing that marine paints manufacture by the appellant will not be covered under Sl. No. 252 of Schedule I of t

Taraltec Solutions Pvt. Ltd. · The Appellate Authority for Advance Ruling upheld the ruling given by the Advance Ruling Authority by observing that the Reactor manufactured by M/s. Taraltec Solutions Private Limited will be classified under

IL & FS Education & Technology Services Ltd. · The Appellate Authority for Advance Ruling set aside the ruling given by the Advance Ruling Authority by holding that the supply of goods and services by the Appellant to the Director of Educat

IMS Proschool Pvt. Ltd. · The Appellate Authority for Advance Ruling upheld the ruling given by the Advance Ruling Authority by observing that since they are not providing any services in relation to the NSDC programme implemented by the NS