GST Appellate Authority for Advance Ruling — February 2022

M/s Shree Jeet Transport · The issue is not answered and it is deemed that no ruling is issued under Section 101(3) of the CGST/CG SGST Act, 2017 because of the divergence of opinion between two members.

M/s Shri VinayakBuildcon, 7, E-Class, Pratap Nagar, Udaipur · It was held that AAR has rightly rejected the application seeking advance ruling as the question posted by the appellant is related to supplies undertaken by them prior to the da

M/s. Shree Arbuda Transport · (1) If we wanamnelt to provide all above services for a “Single consolidated Rate” as a package, whether such supply would be treated as “Mixed supply” as per the provisions of Section 2(74) of the CGST Act, 20

Surat Municipal Corporation · Whether the Supply made by M/s INI Studio would qualify for exemption under Entry No. 3 of the Notification No. 12/2017-CT as "Service" in relation to any functions entrusted to a municipality under article 243

M/s GRB Dairy Foods Pvt. Ltd. · Advance Ruling Pronounced by AAR upheld. Appeal Dismissed.

M/s PSK Engineering Construction & Co. · Advance Ruling Pronounced by AAR upheld. Appeal Dismissed.

M/s WindlasBiotec Ltd. · Uttarakhand Appellate Authority on Advance Ruling upheld the order passed by Authority for Advance Ruling.

M/s Oswal Industries Limited · "Whether the applicant is eligible to get the benefit of entry No.74 of exemption Notification No. 12/2017-Central Tax (Rate) dated28.06.2017? "

M/s Healersark Resources Private Limited · 1. The supply envisaged in the agreement entered with AMSL is a composite supply with 'Provision of Accommodation SAC-9963' as Principal Supply. 2. The exemption at Sl.No.14 of Notification No.12/2

Amneal Pharmaceuticals Pvt. Ltd. · Whether the applicant is liable to pay GST on recovery of Notice Pay from the employees who are leaving the company without completing the notice period as specified in the Appointment Letter issued as per