GST Appellate Authority for Advance Ruling — May 2022

M/s Time education Kolkata Private Limited · 1. The services supplied by the applicant fall under ‘Advertising Services’, which is having a separate SAC code i.e., 998361. 2. GSTis payable @ 18% as discussed above in terms of Serial No. 21

M/s. Baroda Medicare Private Limited · Whether the supply of Occupational Health Check-up (OHC) service by the hospital i.e. nursing staff, Doctors, Paramedical staff on hospital’s payroll, working in different corporate for providing healt

M/s Indian Institute of Corporate Affairs · The Appellate Authority for Advance Ruling dismissed the appeal filed by the Appellant i.e. M/s Indian Institute of Corporate Affairs, B Wing, 2 Floor, Paryavaran Bhawan, CGO Complex, Lodhi Road N

M/s Deepak & Co. · The Appellate Authority for Advance Ruling passed the following order: 1. The GST rate on supply of food and/or drinks by the appellant whether in trains or at platforms (static units), will be 5% without ITC. 2. In respe

M/s Rod Retail Private Limited · The appeal, being devoid of merits, is dismissed.

M/s. State Examination Board · Whether the applicant is eligible to claim exemption benefit under Sr.No.5 and Sr. No. 66(a) & (aa) of Notification No.12/2017-Central Tax(Rate) dated 28.06.2017.

M/s. Swan LNG Pvt. Ltd. · 1. Whether in terms of Section 17 of the CGST Act, 2017 read with GGST Act, 2017, the LNG jetties proposed to be built by the applicant can be said to be covered within expression ‘plant and machinery’ as foundatio

M/s. Gujarat Industrial Development Corporation · “Whether various activities carried out by the appellant to the plot holders in terms of provisions of GIDC Act, 1962 and charges collected for the same as may be notified from time to time