GST Appellate Authority for Advance Ruling — March 2023

M/s. Puranik Builders ltd. · We, hereby, partly set aside the MAAR Order No. GST-ARA-68/2019-20/B-52 dated 27.08.202 1 by holding that, in the facts and circumstances of the case, the other charges which are inextricably linked to services

M/s. Shreeji Earth Movers · Appellate Authority has rejected the appeal filed by the appellant and uphold the Advance Ruling no. Guj/GAAR/R/43/2021 dt. 11.08.2021

M/s. Sankalp Facilities and Management Services Pvt. Ltd. · Appellate Authority has rejected the appeal filed by the appellant and uphold the Advance Ruling no Guj/GAAR/R/51/2021 dt. 06.09.2021

M/s. Monalisa Co-op Housing society. Ltd. · We confirm and uphold the Advance Ruling bearing No. GST-ARA-30/2020-21/B-71 dated 31.05.2022 pronounced by the MAAR. Therefore, the Appeal filed by the Appellant is, hereby, dismissed

M/S Punjab State Power Corporation Limited · The appeal of the applicant was remanded to AAR, Punjab to re-examine whether the application of the appellant is covered under sub-section (2) of Section 97 of the CGST Act,2017 or otherwise and

M/s Bansal Industries · Appellate Authority uphold the order AAR/GST/PB/30 dated 10" of November, 2022 issued by the Authority for Advance Ruling, Punjab and the appeal filed by the appellant M/s Bansal Industries,

M/s India Thermit Corporation Limited · (1) Activities under taken by the appellant are covered under composite supply of works contract as defined clause (119) of the Section 2 of the CGST Act, 2017. (2) The aforesaid activities shall be c

M/s Indian Hume Pipe Company Limited. · Appellate Authority has uphold the impugned ruing UP ADRG- 12/2022 dt. 23.09.2022 passed by the Authority for Advance ruling against the Appellant.