GST Appellate Authority for Advance Ruling — August 2020

M/s DKV Enterprises Private Limited · Request was made by the appellant to remand back the case to its original authority in light of the recent developments in the subject case, referring to a judgment in case of IBM India Pvt Ltd. v.s Com

M/s NMDC Limited · The Appellant is able to pay GST under reverse charge on the contributions made to District Mineral Foundation (DMF) and National Mineral Exploration Trust (NMET) as per Mines and Minerals (Development and Regulation) Act

M/s Alisha foods · The Appellate Authority find nothing objectionable in the order given by the M.P. Advance Ruling Authority and accordingly, dismiss the appeal of the Appellant.

M/s Unity Traders · 1. In respect of question I it is held Input Tax Credit of GST paid on goods purchased for the purpose of construction & maintenance of Warehouse such as Vitrified Tiles, Marble, Granite, ACP Sheet, Steel Plates, TMT Tor

Vilas Chandanmal Gandhi · The Maharashtra Appellate Authority confirmed the Maharashtra Advance Ruling Autority Order by holding that the sale of TDR/FSI would be leviable to GST under Heading 9972, at the rate of 18% (9% CGST + 9% SGST), a

Rajesh Rama Varma · Advance Ruling Pronounced by AAR upheld. Appeal Dismissed