GST Appellate Authority for Advance Ruling — April 2022

Shri Satya Dev Bommi reddy · 1. The order passed by the lower authority is upheld. 2. The appellants are not eligible to take input tax credit of GST paid on supply of works contract service for payment of GST on their output service i.e.,

M/s Bhopal Smart City Development Corporation Limited · 1. The activity of purchase or allotment of land and selling the said land after undertaking development activities of providing amenities such as Drainage line, water line, electricit

M/s. Nagpur Waste Water Management Pvt. Ltd. · Set aside the MAAR order No. GST-ARA-65/2020-21/B-35 dated 27.07.2021, passed by the Maharashtra Advance Ruling Authority, and hold that Tertiary Treated Water (TTW) will be eligible for exempt

M/s. Rashtriya Chemicals and Fertilizers Limited · Set aside the MAAR order No. GST-ARA-67/2019-20/B-57 dated 09.09.2021, passed by the Maharashtra Advance Ruling Authority, and hold that STP treated water will be eligible for exemption in

Shri Tukaram Borade · Set aside the Advance Ruling No. GST-ARA-94/2019-20/B-84 dated 02.11.2021, passed by MAAR, and hold that the impugned services of the renting out of immovable properties provided by the Appellant to the Social Justice

Ms. Meerabai Borade · Set aside the Advance Ruling No. GST-ARA-96/2019-20/B-86 dated 02.11.2021, passed by MAAR, and hold that the impugned services of the renting out of immovable properties provided by the Appellant to the Social Justice

Ms. Shital Borade · Set aside the Advance Ruling No. GST-ARA-95/2019-20/B-85 dated 02.11.2021, passed by MAAR, and hold that the impugned services of the renting out of immovable properties provided by the Appellant to the Social Justice De