GST Appellate Authority for Advance Ruling — November 2021

M/s. Goa Tourism Development Corporation Limited. · The ruling dated 23.03.2019 given by AAAR, Goa being consistent with the extant statute, requires no rectification. Hence, the rectification application is rejected.

Airbus Group India Private Limited · The Appellate Authority uphold the order No.KAR ADRG 31/2021 dated 01/07/2021 passed by the Advance Ruling Authority and the appeal filed by the Appellants M/s. Airbus Group India Private Limited, stands

M/s Bharat Oman Refineries Limited · 1. GST is not applicable on payment of notice pay by an employee to the applicant employer in lieu of notice period 2. GST is not payable by the employer on the amount of premium paid towards Group Medic

M/s. Alisha Gruh Udyog (BarkatbhaiNoordinbhaiVelani) · The product “fried - 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

M/s. Shree Swaminarayan Foods Pvt. Ltd. · The product “fried - 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 18% rate

M/s. Stovec Industries Ltd. · In view thereof, we confirm the Advance Ruling No. GUJ/GAAR/R/70/2020 dated 17.09.2020 of the Gujarat Authority for Advance Ruling in respect of Ruling No. 1 and 4 and reject the appeal filed by the appellant M

M/s. Rajivkumar Giriraj Bansal (Proprietor of M/s Gujarat Plast Industries · The product narrow woven fabric of Polypropylene yarn of width not exceeding 30 cms provided with selvedges on both edges manufactured by the appellant merit class