GST Appellate Authority for Advance Ruling — 2023

M/s. Sri Venkateswara Cashew Chikky Manufacturers · Q. Whether the product by name ‘Crackle’ manufactured and supplied by the Appellant containing the ingredients sugar, Cashew Nuts, Butter, Liquid Glucose and other permitted flavours, shou

M/s. Haworth India Private Limited · The Ruling passed by the lower authority in the case of appellant is set aside. The matter is remanded to the lower authority for consideration and passing of appropriate orders, after following the prin

M/s. Mannarai Common Effluent Treatment Plant Private Limited · The Ruling passed by the lower authority in the case of appellant is set aside. The matter is remanded to the lower authority for re- examination and passing of appropriate fre

M/s ION Exchange (India) Limited · It was held by the authority that (i) The Appellant's proposed supplies are appropriately classifiable under SAC Heading No. 9954 answering to description ‘Construction Services’ which are in the nature of

M/s Kalpataru Projects International Limited · It was held by the authority that (i) The Appellant's proposed supplies are appropriately classifiable under SAC Heading No. 9954 answering to description ‘Construction Services’ which are in t

M/s L&T Hydrocarbon Engineering Limited · It was held by the authority that (i) The Appellant's proposed supplies are appropriately classifiable under SAC Heading No. 9954 answering to description ‘Construction Services’ which are in the na

M/s Petrofac International UAE LLC · It was held by the authority that (i) The Appellant's proposed supplies are appropriately classifiable under SAC Heading No. 9954 answering to description ‘Construction Services’ which are in the nature

Tamil Nadu Medical Council · The Ruling passed by the lower authority in the case of appellant is set aside. The matter is remanded to the lower authority for consideration and passing of appropriate orders, after following the principles o

Tamil Nadu Nurses and Midwives Council · The Ruling passed by the lower authority in the case of appellant is set aside. The matter is remanded to the lower authority for consideration and passing of appropriate orders, after following the

M/s Lakhlan and Qureshi Construction Co. · It was held that 1. M/s Jaipur Smart City Limited are covered under Governmental Authority as defined in the explanation to clause (16) of Section 2 of the IGST Act, 2017. 2. The supply related to