GST Appellate Authority for Advance Ruling — January 2020

Pattabi Enterprises · The appellate authority for advance ruling set aside the ruling passed under section 98(4) of the CGST Act 2017 vide NO.KAR ADRG 31/2019 dated12-09-2019 i.e. Contention of the appellant is dismissed on all accounts.

M/s Vaishnavi Splendour Homeowners Welfare Association · The appellate authority for advance ruling uphold the ruling passed under section 98(4) of the CGST Act 2017 vide NO.KAR ADRG 47/2019 dated17-09-2019 i.e. Contention of the appellant

M/s Infinera India Pvt Ltd. · The appellate authority for advance ruling uphold the ruling passed under section 98(4) of the CGST Act 2017 vide NO.KAR ADRG 31/2019 dated12-09-2019 i.e. Contention of the appeallant is dismissed on all accoun

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

M/s Chromachemie Laboratory Private Limited · The appellate authority for advance ruling set aside the ruling passed under section 98(4) of the CGST Act 2017 vide NO.KAR.ADRG 71/2019 dated 23-09-2019 i.e. Contention of the appellant is allo

M/s Emerald Heights International School Samiti · 1. The consideration received by the school from the participant school(s) for participation of their students and staff in the aforementioned conference would be exempted from tax under ent

M/s Jabalpur Entertainment Complexes Pvt. Ltd. · 1. In respect of question Input Tax Credit of Input Tax paid on goods purchased for the purpose of repair of building such as vitrified tiles, marbles, granite, ACP sheet, steel plates, TMT T

M/s. Anil Milk Products Private Limited · The Appellate Authority for Advance Ruling upheld the order passed by the Authority for Advance Ruling.

Directorate of Skill Development (DoSD) Govt. of Madhya Pradesh · The aforementioned pure services received by appellant from ITEES being mentioned at entry XVIII of Eleventh Schedule of Constitution of India qualify for reverse charge unde

JSW Energy Ltd. · The Maharashtra AAAR held that the proposed arrangement of supply of coal or any other inputs by the principal i.e. JSL to the Appellant i.e. JEL for generation of electricity would be construed as job work. Accordingly, n

M/s Parker Hannifin India Pvt Ltd. · The appellate authority for advance ruling uphold the ruling passed under section 98(4) of the CGST Act 2017 vide NO.KAR ADRG 54/2019 dated19-09-2019 i.e. Contention of the appeallant is dismissed on all