GST Appellate Authority for Advance Ruling — November 2020

M/s Halliburton Offshore Services Inc (LIH) · Uphold the ruling pronounced by the Authority for Advance ruling.

M/s Lakshmi Tulasi Quality Fuels · Uphold the ruling pronounced by the Authority for Advance ruling.

M/s. A Raymond Fasteners India Pvt. Ltd. · The Maharasthra Appellate Authority for Advance Ruling set aside the Advance Ruling No. GST-ARA-47/2019-20/B-33, dated 17.03.2020, pronounced by the MAAR. Further hold that the impugned goods, i.e.

M/s. Madhurya Chemicals · The Maharasthra Appellate Authority for Advance Ruling upheld the Ruling passed by the MAAR vide Order No. GST-ARA-33/2019-20/B-40, dated 18.03.2020, wherein it was held that the subject product, involved in the ap

M/s Khatwani Sales and Services LLP · The Appellate agree with the ruling of Madhya Pradesh Authority for Advance Ruling and in their opinion Appellant is not entitled to avail input tax credit on inward supply of motor vehicles which are u

M/s K M Trans Logistics Private Limited, D-80,Chandpole, AnajMandi, Jaipur, Rajasthan, 302001 · Appeal by the party is rejected. Services to be provided by the appellant are leviable to GST, as specified under Notification No. 11/2017- Cent

M/s HazariBagh Builders Pvt. Ltd., Vaisali Nagar Ajmer · Appeal by the party is rejected. It was held that one amount paid as 1st installment of lease premium before Lease agreement cannot be treated security deposit and not exempted from G

Sundharams Pvt. Ltd. · The MAAAR while upholding the Maharashtra AAR Order held that the Applicant was not entitled to avail Input Tax Credit in respect of taxes to be paid on the purchase of ‘Paver Blocks’ in terms of Section 17(5)(d) of t

Saint-Gobain India Private Limited · The MAAAR while upholding the Maharashtra AAR Order held that the decision of the MAAR that the application is barred under Section 95 of the CGST Act, 2017 for reasons given in the order. As regards the

Deputy Commissioner of Central Tax, Division-Vizianagaram, Andhra Pradesh in case of M/s. Shilpa Medicare Limited · The ruling of the AAR is set aside and the transaction under question is supply of goods and taxable accordingly as per the

M/s Halliburton Offshore Services Inc (Oil India) · Uphold the ruling pronounced by the Authority for Advance ruling..

Apsara Co-operative Housing Society Ltd. · The MAAAR while upholding the Maharashtra AAR Order held that activities carried out by the Appellant would amount to supply in terms of Section 7(1)(a) of the CGST Act, 2017, and the same would be

Portescap India Private Limited · The MAAAR set aside the Ruling passed by the MAAR, wherein the Advance Ruling application filed by the Appellant has been declared as non- maintainable. It was further held by the MAAAR that the Maharashtra