GST Appellate Authority for Advance Ruling — November 2022
November 2022
4 orders, most recent first
M/s Magnetic InfoTech Pvt. Ltd. · The applicant, M/s Magnetic InfoTech Private Ltd., as a sub-contractor, is not eligible to claim exemption as available under Notification No. 12/2017-(R), dt. 28.6.2017.
M/s Myntra Designs Pvt. Ltd. · Appellate authority remanded the case to the Advance Ruling Authority for a fresh consideration after taking into account the observations made by the Appellate Authority.
M/s Sivantos India Pvt. Ltd. · The parts and accessories of hearing aids merits classification under heading 90219010 and are not entitled for exemption under entry 142 of Notification 2/2017 CT(Rate) dated 28.06.2017 but are chargeable to
M/s Som VCL (JV) · Appellate Tribunal modified the order of Tamil Nadu Advance Ruling Authority in the matter as under:The execution of works contract service for construction of residential quarters exclusively meant for the employees of N