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GST Appellate Authority for Advance Ruling — September 2020

10 judgements and orders

September 2020

10 orders, most recent first

  1. 01/ODISHA-AAAR /Appeal/2020-21 of Telecommunication Consultants India Ltd.

    29 Sept 202001/ODISHA-AAAR /Appeal/2020-21

    Telecommunication Consultants India Ltd. · Seeking an appeal against Advance Ruling passed by AAR, Odisha on the applicability and benefit/exemption w.r.t Entry No. 72 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 read wit

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  2. TN/AAAR/03/2020(AR) of Kavi Cut Tobacco (Proprietor Arumugam)

    29 Sept 2020TN/AAAR/03/2020(AR)

    Kavi Cut Tobacco (Proprietor Arumugam) · Advance Ruling Pronounced by AAR upheld. Appeal Dismissed

    Open

  3. 5/2020-21 of Macro Media Digital Imaging Pvt. Ltd.

    28 Sept 20205/2020-21

    Macro Media Digital Imaging Pvt Ltd. · The appellate authority for advance ruling set aside the ruling no NO.KAR ADRG 06/2020 dated 17/02/2020 passed by the Advance Ruling Authority and answer the questions of the Appellant as follows: (i)

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  4. AAAR/AP/04(GST)/2020 of M/s Master Minds

    28 Sept 2020AAAR/AP/04(GST)/2020

    M/s Master Minds · The Authority does not find any reason to interfere with the ruling pronounced by the Authority for Advance ruling.

    Open

  5. AAAR/AP/05(GST)/2020 of M/s Halliburton Offshore Services Inc. (Drill Bits)

    28 Sept 2020AAAR/AP/05(GST)/2020

    M/s Halliburton Offshore Services Inc (Drill Bits) · The Authority does not find any reason to interfere with the ruling pronounced by the Authority for Advance ruling.

    Open

  6. 4/2020-21 of M/S Karnataka State Electronics Development Corporation Limited

    27 Sept 20204/2020-21

    M/S Karnataka State Electronics Development Corporation Limited · The appellate authority for advance ruling set aside the advance ruling No KAR ADRG 07/2020 dated 10-03-2020. And answer the questions raised in the original application as f

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  7. AAAR/AP/03(GST)/2020 of M/s Ushabala Chits Private Limited

    21 Sept 2020AAAR/AP/03(GST)/2020

    M/s Ushabala Chits Private Limited · The rulings of the Authority for Advance Ruling vide their order No. AARNo.13/AP/GST/2020 dated 05.05.2020 stands modified.

    Open

  8. KAR/AAAR-02/2020-21 of Id Fresh Food (India)Pvt. Ltd.

    21 Sept 2020KAR/AAAR-02/2020-21

    ID Fresh Food (India)Pvt. Ltd. · The appellate authority for advance ruling dismisses the appeal filed by appellant on all counts. The order No KAR ADRG 38/2020 dated 22.05.2020 passed by the Authority for Advance Ruling is declared voidabl

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  9. MAH/AAAR/RK-SK/26/2020-21 of Liberty Translines

    17 Sept 2020MAH/AAAR/RK-SK/26/2020-21

    Liberty Translines · The MAAAR while upholding the Maharashtra AAR Order held that the services rendered by the Applicant to M/s. Posco ISDC Pvt. Ltd. as a sub-contractor would not be classified as GTA service (SAC 996791) when the service

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  10. RAJ./AAAR/02/2020-21 of M/s Arg Electricals Pvt. Ltd., 125, Pratap Nagar, Dungarpur, Raj-314001

    3 Sept 2020RAJ./AAAR/02/2020-21

    M/s ARG Electricals Pvt. Ltd., 125, Pratap Nagar, Dungarpur, Raj-314001 · Appeal by the party is rejected. It was held that the work undertaken by the appellant of AVVNL is an original work which is incidental or meant predominant for use o

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