GST Appellate Authority for Advance Ruling — January 2022

The Principal Commissioner Central Tax, Guntur, CGST Commissionerate · Confirm and uphold the decision of Authority for Advance ruling.

M/s Vishnu Chemicals Limited · Confirm and uphold the decision of Authority for Advance ruling.

M/s Bharat Dynamics Limited · The Appellate Authority for Advance Ruling differ with the ruling of the Advance Ruling Authority and modify the same and hold that the SFDS is classifiable as 'parts of Submarine' falling under Chapter 8906 an

M/s Sri Manjunatha Fruit Canning Industries · Modify the Order passed by the Authority for Advance Ruling vide AAR No. 17/AP/GST/2021 Dated 14.07.2021 and hold that the 'Mango Pulp / Puree' is classifiable under Tariff Item 0804 50 40 and c

M/s Foods and Inns Limited · Modify the Order passed by the Authority for Advance Ruling vide AAR No. 16/AP/GST/2021 Dated 07.07.2021 and hold that the 'Mango Pulp / Puree' is classifiable under Tariff Item 0804 50 40 and chargeable to GST

M/s Harish Chand Modi. Sardarpura, Jodhpur · Reimbursement of electricity expenses had not been made on actual basis by the lessee to lessor as it has been collected in advance with rent and further adjusted by raising the invoice by the le

M/s Navbharat Imports · Appellate Tribunal ordered that toys consist of electronic components irrespective of usages they would attract IGST @ 18% as per Sr. No. 440 of Schedule-III of the rate notification. The subject appeal dismissed acc

M/s Krishna Bhavan Foods and Sweets · Appellate Tribunal does not find any reason to interfere with the order of Tamil Nadu Advance Ruling Authority in the matter.

M/s Utsav Corporation (Legal Name Sapna Gupta), Gurjar Ki Thadi, Jaipur · 1. It was held that controller will attract GST at appropriate rate applicable to items of Chapter Heading 8504. 2. Iron structure designed for use of solar panel is