GST Appellate Authority for Advance Ruling — March 2019

M/s Sam Overseas · Members of Uttarakhand Advance Ruling Authority have different views on Rejected wheat seed and rejected paddy seed. Therefore they made a reference to the appellate authority for hearing and discussion. After giving an o

M/s Uttarakhand Power Corporation Limited · The appellate authority modified said advance Ruling to the following extent: (i)In addition to services listed in serial nos 1, 2, 12, 14 &18, six other services listed at serial nos. 3, 10,13,17

Bhutoria Refrigeration Private Limited · The Appellate Authority for Advance Ruling upheld the ruling given by the Advance Ruling Authority by observing that the Fan described under 8414 do not at all have any resemblance with a FCU. Theref

Goa Tourism Dev. Corp. Ltd. · The ruling given by AAR-Goa being consistent with the extend statue is maintained. The appeal is rejected

Micro Instruments · The Appellate Authority for Advance Ruling held that since, the questions raised by the Appeallant is not covered under our scope and jurisdiction, therefore, no ruling can be passed in the instant matter, and therefore,

Mrs. Senthilkumar Thilagavathy (M/s. JVS Tex) · The ruling of the Original Authority is upheld and the appeal is dismissed.

Sandvik Asia (P) Ltd., Jaipur · Appeal by the party is rejected. Activities undertaken by the Party under the ' Equipment Parts Supply and Services Agreement' (Agreement -2) have been upheld as 'Mixed Supply'.

Bajaj Finance Limited · The Appellate Authority for Advance Ruling upheld the ruling given by the Advance Ruling Authority by observing that the penal charges / penalty recovered by the Appellant from their borrowers on account of the delay

Bajaj Finance Limited · The Appellate Authority for Advance Ruling upheld the ruling given by the Advance Ruling Authority by observing that the bounce charges recovered by the Appellant from their borrowers on account of the default of the

Space age syntex Pvt. Ltd. · The Appellate Authority for Advance Ruling set aside the ruling given by the Advance Ruling Authority by observing that No GST is applicable on the sale or purchase of DFIA, as provided in Sr. 122A of the Notifi

Indian Institute of Management, Bengaluru · The appeallate authority for advance ruling has set aside the rulings passed by the advance ruling authority under section 98(4) of the CGST Act 2017 vide NO.KAR ADRG 25/2018 dated 25/10/2018 i.e.

M/s NHPC Limited , Tanakpur Power Station, Uttarakhand · Members of Uttarakhand Advance Ruling authority have different view on the applicability of GST on the sub-contractor so they made a reference to the appellate authority for hearing a

M/s GGL Hotel and Resort Company Ltd. · Whether ITC is admissible on lease rental paid for the pre-operative period for the land on which a hotel is being constructed.

Super Wealth Financial Enterprises Pvt. Ltd. · Appeal filed by Appellant rejected.

Indian Institute of Management Prabandh Shikhar · The Executive Post Graduate Programme in Management (EPGP) which is an intensive one year full time academic programme of IIM Indore, is a diploma course specially designed to enhance knowle

Assistant Commissioner, CGST & CX, Joka Division, Kolkata South Commissionerate · Indian Institue of Management, Clacuuta is held to be an 'education institution' and eligible for exemption under Sl. No. 66 or 67 of Notification No.12/2017-

Nash Industries(I) Pvt Ltd. · The appallate authority for advance ruling has set aside the rulings passed under section 98(4) of the CGST Act 2017 vide NO.KAR ADRG 24/2018 dated 25/10/2018 i.e. Contention of the appeallant is allowed based