GST Appellate Authority for Advance Ruling — April 2019

M/s Hero Solar Energy Pvt. Ltd., New Delhi · The order dated 22.08.2018 of the Advance Ruling Authority is quashed and the applicant may approach the Advance Ruling Authority for taking a decision afresh in accordance with law.

M/s Vijai Electricals Limited · Uphold the decision of the Authority for Advance Ruling, A.P confirming that the work contracts service rendered by M/s Vijai Electricals (the appellant) to APEPDCL is not eligible for concessional rate of ta

M/S Shiva Writing Company Pvt. Ltd. · No infirmity was found in the order passed by the WBAAR and the appeal failed.

M/s Divisional Forest Officer, Lodging Division, Chintur,East Godawari District, A.P. · The Appellate Authority for Advance Ruling after thorough examination of the facts presented and procedural lapses noticed reject the appeal without goi

M/s Jayalakshmi Tobacco Company · M/s. Jayalakshmi Tobacco Company in their letter dated 13-02-2019 stated that they had applied for cancellation of registration and they no longer required any ruling and requested to consider their applica

Kolte Patil Developers Ltd. · The Appellate Authority for Advance Ruling upheld the ruling given by the Advance Ruling Authority by observing that since the Appellant has raised questions on the admissibility of the credit of the service ta

Sabre Travel Network India Pvt. Ltd. · The Appellate Authority for Advance Ruling held that the entire gamut of activities of the Appellant is in the nature of the composite supply, of which intermediary services is the principal supply. Fu

Crown Beers India Pvt Ltd. · The Appellate Authority for Advance Ruling upheld the ruling given by the Advance Ruling Authority by observing that the ruling pronounced by the Advance Ruling Authority in as much as the activities performed b

Triveni Turbine Limited · 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 28/2018 dated 17/11/2018 i.e. Contention of the appeallant is allowed based on t

Segoma Imaging Technologies India Pvt. Ltd. · The Appellate Authority for Advance Ruling held that since, the questions raised by the Appellant is not covered under our scope and jurisdiction, therefore, no ruling can be passed in the insta