GST Appellate Authority for Advance Ruling — September 2022

Mahavir Nagar Shiv Shrusti Co-Operative Housing Society Ltd. · The Maharashtra AAAR do not find any reason to interfere with the Advance Ruling passed by the MAAR vide Order No. GST-ARA-19/2021-22/B-94 dated 10.11.2021 wherein it has been h

Parker Hannifin India Pvt. Ltd. · The Maharashtra AAAR has set aside the impugned Advance Ruling Order No. GST-ARA-109/2019- 20/8-112 dated 15.12.2021 by holding that the impugned product, CNG Dispenser, will be covered by SI. No. 422, Sche

Accurex Biomedical Pvt. Ltd. · The Maharashtra AAAR has set aside the MAAR Order No. GST-ARA-98/2019-20/B-72 dated 11.10.2021 by holding that both the impugned products, i.e., CRP Test Kit and HbAlc Test kit, will be classified under chapte

M/s KRBL Infrastructure Private Limited · Accordingly, we hold that the appeal filed by the Appellant is not admissible in eye of law and therefore, it is dismissed on the ground of limitation itself without going into the merits of the cas

M/s Jayshankar Gramin and Adivasi Vikas sanstha · The appellate, set aside the Ruling passed by the MAAR vide Order No. GST-ARA97/ 2019-20/B-91 dated 10.11.2021, by holding that since the impugned activities undertaken by the Appellant are

M/s Vadilal Industries Ltd. · Whether the product viz. ‘Paratha’ i.e. various varieties of Paratha produced by the applicant merit classification under HSN Code 19059090? 2.Whether the product, namely, ‘Paratha’ i.e. all varieties of Parath

M/s Hilti Manufacturing India Pvt. Ltd. · Whether the services provided by the applicant to the entities located outside India is covered under Section 13(2) of the Integrated Goods and Services Tax Act, 2017? Whether the service provided b