GST Appellate Authority for Advance Ruling — November 2019
November 2019
8 orders, most recent first
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
M/s Bhaktawar Mal Kamra and Sons · The Authority dismissed the appeal and upheld the order passed by Advance Ruling Authority.
Mayank Jain · The Appellate Authority for Advance Ruling, hereby, hold that the entire gamut of activities performed by the Appellant in terms of the subject agreement, are those of an intermediary, which would be classified under the headi
Specsmakers Opticians Private Limited · The appellant is eligible to adopt the value as per second proviso to Rule 28 of the CGST/ TNGST Rules 2017, at the time of supply of goods from the State of Tamil Nadu in the terms of the scenario di
Nikhil Comforts · The Maharashtra Appellate Authority for Advance Ruling while confirming the order of the Maharashtra Advance Ruling Authority held that the contract in the impugned case is though a composite supply not for immoveable prop
Rotary Club of Mumbai Queens Necklace · The MAAAR held that the amount collected as membership subscription and admission fees from members was not liable to GST as supply of services.
H.P. Sales India Pvt. Ltd. · The MAAAR held that they did not find any reason to amend our original order dated 17.02.2019, wherein it was held that the supply of the ElectroInk along with the other consumables comprising of blanket, photo