GST Appellate Authority for Advance Ruling — June 2021

Ce-Chem Pharmaceuticals Private Limited · The Appellate Authority uphold the order No.KAR ADRG 07/2021 dated 26.02.2021 passed by the Advance Ruling Authority and the appeal filed by the appellants M/s Ce-Chem Pharmaceuticals Private Limite

Wipro Enterprises Private Limited · The Appellate Authority uphold the order No.KAR ADRG 08/2021 dated 26.02.2021 passed by the Advance Ruling Authority and the appeal filed by the appellants M/s Wipro Enterprises Private Limited stands dis

Parker Hannifin India Pvt. Ltd. (Rectification of mistake order) · Rectification order passed under section 102 of the GST Act 2017 pertaining to Parker Hannifin India Pvt. Ltd.

VALLALAR BOREWELLS · Advance Ruling Pronounced by AAR upheld. Appeal Dismissed.

ARAVIND DRILLERS · Advance Ruling Pronounced by AAR upheld. Appeal Dismissed.

M/s BRITAANIA INDUSTRIES LIMITED · Advance Ruling Pronounced by AAR upheld. Appeal Dismissed.

M/s NEW TIRUPUR AREA DEVELOPMENT CORPORATION LIMITED · 1.The reference made by the AAR on the divergent views as well as the ruling sought by the appellant, is answered as aflirmative with regard to exemption available to the supply of pota

SI AIR SPRINGS PRIVATE LIMITED · Advance Ruling Pronounced by AAR upheld. Appeal Dismissed.

M/s SKG-JK-NMC Associates · In view of the foregoing, we, allow the appeal filed by the appellant M/s.SKG-JK-NMC Associates(JV), Gandhinagar and modify the Advance Ruling No. GUJ/GAAR/R/36/2020 dated 03.07.2020 issued by the GAAR, by holdin

M/s. Piyush Jayanti lal Dobaria (Jay Khodiyar Agency) · The product “different shapes and sizes Papad” involved in the present case merit classification under Tariff heading No. 19059040 of the Customs Tariff Act, 1975 and chargeable to NIL

M/s. Jayant Food Products · The product “different shapes and sizes Papad” involved in the present case merit classification under Tariff heading No. 19059040 of the Customs Tariff Act, 1975 and chargeable to NIL rate of Goods and Services

M/s. Jayant Snacks and Beverages Pvt. Ltd. · The product“ different shapes and sizes Papad” involved in the present case merit classification under Tariff heading No. 19059040 of the Customs Tariff Act, 1975 and chargeable to NIL rate of Go

M/s. Apar Industries Ltd. · The appellant M/s. Apar Industries limited, Valsad is eligible to avail the benefit of GST @5% applicable as per Entries 252 of Schedule-I of Notification No.01/2017-Integrated Tax (Rate) dated 28 th June, 2017 f

M/s BMW India Pvt. Ltd. · The input credit of the Services of repair/ insurance/ maintenance used in respect of said vehicles with seating capacity up to 13 passengers, cannot be allowed.

M/s Platinum Motocorp LLP. · The Authority upheld the order passed by Advance Ruling Authority.

M/s RIICO, Jaipur · Appeal has been rejected. The appellant is engaged in development and leasing of the developed land to various industrial/non-industrial users and paid GST on none industrial plot. It was held that Appellant cannot claim

M/s Ashiana Housing Ltd. · The Authority dismissed the appeal and upheld the Advance Ruling dated 22.11.2018 as the same does not suffer from any infirmity or illegality.