GST Appellate Authority for Advance Ruling — October 2019

CMS Infosystems Ltd. · The MAAAR held that Input Tax Credit against the GST paid on the purchase, and fabrication of the motor vehicles, used for carrying cash and bullions, is available to the Appellant.

Sun Pharmaceutical Industries Ltd. · The Appellate authority set aside the Order of the AAR classifying the product Prohance-D (Chocolate) under heading 21069050 and furhter held that the product would instead classify as a diabetic food co

M/s Sanofi India Limited · * The Member(SGST) has upheld the order of the AAR. * The Member (CGST) has set aside the order of the AAR in favor of the Appellant. * Therefore, as per Section 101(3) of the CGST Act, 2017 it shall be deemed tha

A.M. ABDUL RAHMAN ROWTHER & CO. · The Order 37/AAR/2019 dated 21.10.2019 passed by the lower authority in the case of the appellant is set aside. The matter is remanded to the lower authority for consideration and passing of appropriate ord

SAFSET AGENCIES PVT. LTD. · The Maharashtra AAAR held that the Appellant was eligible to take benefit of rule 32(5) for the products in TABLE 1 placed by them before us except items placed at 7 & 8. They furhter held that they cannot give a

Western Concessions Private Limited · The Appellate Authority for Advance Ruling, , modified the ruling pronounced by the Advance Ruling Authority in so far the observation of the facts and legal provisions are concerned and pass the order

Multiples Alternate Asset Management Private Limited · The Maharashtra AAAR held that since the questions asked by the Appellant were not covered under the jurisdiction of the advance ruling, therefore, no ruling could be passed in the inst