GST Appellate Authority for Advance Ruling — March 2021

M/s Kalyan Jewellers India Limited · The Order of the Advance Ruling Authority is modified to the extent that the time of supply of the gift vouchers / gift cards by the applicant to the customers shall be the date of issue of such vouchers

M/s Tamilnadu Generation and Distribution Corporation Limited · Advance Ruling Pronounced by AAR upheld, except in the case of GST leviability on the supply of manpower when the employees are in the roll of TANTRANSCO for which reimbursemen

Prettl Automotive India Pvt. Ltd. · The MAAAR modified the Ruling passed by the MAAR vide Order No. GST-ARA-20/2019-20/B-59 dated 15.12.2020 by holding that the entire gamut of activities undertaken by the Appellant at the behest of their P

Amogh Ramesh Bhatawadekar · The MAAAR did not interfere with the Advance Ruling bearing No. GST-ARA-06/2019-20/B-58 dated 15.12.2020 pronounced by the MAAR and held that the Appellant would be liable to pay IGST under the Reverse Charge Mec

M/s Kalis Sparkling Water Private Limited · Advance Ruling Pronounced by AAR upheld. Appeal Dismissed

M/s ICU Medical India LLP · The Ruling pronounced by the Advance Ruling Authority is modified to the extent that GST is leviable on the reimbursement amount, being advance payment made by the holding company towards the cost incurred for th

M/s Eco Wood (Pvt) Ltd, Alappuzha · If the conditions prescribed for "Pure Agent" in Rule33 of the CGSTRules, 2017 are satisfied in respect of the amount collected as examination fees/otherfees by the appellant from the students enrolled wi

Eco Wood (Pvt) Ltd, Alappuzha · If the conditions prescribed for "PureAgent" in Rule33 of the CGSTRules, 2017 are satisfied in respect of the amount collected as examination fees/otherfees by the appellant from the students enrolled with th

Karnataka State Electronics Development Corporation Limited (Rectification of Mistake Order) · Rectification order passed under section 102 of the GST Act 2017 pertaining to Karnataka State Electronics Development Corporation Limited.

Tvl. Padmavathi Hospitality & Facilities Management Service · Advance Ruling Pronounced by AAR upheld. Appeal Dismissed

M/s Erode Infrastructures Private Limited Advance Ruling Pronounced by AAR upheld. Appeal Dismissed · Advance Ruling Pronounced by AAR upheld. Appeal Dismissed.

M/s Sumeet Facilities Limited · Advance Ruling Pronounced by AAR upheld. Appeal Dismissed

M/s HYT SAM INDIA (JV) · Advance Ruling Pronounced by AAR upheld. Appeal Dismissed

M/s Chennai Metro Rail Limited · Advance Ruling Pronounced by AAR upheld. Appeal Dismissed.

Santhosh Distributors, Kottayam · Additional Discount liable to added to consideration payable by customer or dealers to appellant and liable to pay GST.

M/s Soft Turf, Alappuzha · PVC Carpet Mat is applicable to rate of GST at 18% (9% each of CGST & SGST)

Soft Turf, Alappuzha · PVC Carpet Mat is applicable to rate of GST at 18% (9% each of CGST & SGST)