GST Appellate Authority for Advance Ruling — 2021

M/s Mother Earth Environ Tech Private Limited. · The Appellate Authority uphold the order No.KAR ADRG 46.1/2021 dated 30/07/2021 passed by the Advance Ruling Authority and the appeal filed by the Appellants M/s. Mother Earth Environ Tech Pr

Premier Sales Promotion Pvt. Ltd. · We uphold the order No. KAR ADRG 37/2021 dated 30/07/2021 passed by the Advance Ruling Authority and the appeal filed by the Appellant M/s. Premier Sales Promotion Pvt. Ltd. Stands dismissed on all counts

M/s Cummins India Limited · Partially modify the ruling passed by the Maharashtra Advance Ruling Authority Vide Order No GST-ARA-66/2018-19 B-162 dated 19.12.2018, and answer the questions, raised by the Appellant in their Appeal filed befo

M/s Tej Kumar Jain, Malviya Nagar , Jaipur · It was held that notification No, 08/2018-Central Tax (Rate) dated 12.01.2018 clearly used word Purchase price , only price paid at the time of purchase can be considered as purchase price to cal

M/s Consulting Engineers Groups, Jaipur · It was held that holding of equity control of RUDSICO by JDA and Rajasthan Housing Board cannot be treated as holding of equity control by Government; therefore, RUDSOCO is not Government Authority.

M/s Broadson Commodities Pvt. Ltd. · (a) the service by way of grant of mining rights by the State Government is classifiable under heading 997337, (b) the said service is covered by serial number 17 of notification number 11/2017 Central/S

M/s INOX Air Products Pvt. Ltd. · The ruling of the lower authority is upheld.

M/s The Erode City Municipal Corporation · i.In respect of Q.No. 1, Sl. No. 5-B (Rent for locker provided in bus stand by the appellant) it is held to be an activity undertaken by the Municipality as a function entrusted under 243 W of the

M/s Tiruppur City Municipal Corporation · i.In respect of Q.No. 1, Sl. No. 5-B (Rent for locker provided in bus stand by the appellant) it is held to be an activity undertaken by the Municipality as a function entrusted under 243 W of the C