GST Appellate Authority for Advance Ruling — December 2024

M/s. GACL-NALCO Alkalies & Chemicals Private Limited · Whether GNAL is entitled to claim ITC of the GST paid on the services provided by GACL in the form of agreeing to surrender/relinquish its right on leasehold property in favour of GNAL?

The Assistant Commissioner, Central GST & Excise, Division I (M/s. Sikka Ports & Terminals Ltd) · Whether M/s. Sikka Ports & Terminals Limited, is entitled to avail Input Tax Credit (‘ITC’) on services procured for the operation and mainten

M/s. Aorom Herbotech · 1. Determination of the liability to pay Tax on Sales of Aorom Herbal Smokes – (regular flavour) as per Tax Invoice No.: AH/GST/80 dt. 07/06/2021 made to : M/s. Sonde Exim Pvt. Ltd., Lohegon – Maharashtra, regarding.

M/s. S P Singla Constructions P Ltd · The appellant had sought Advance Ruling on the question as to what is the time of supply for the purpose of discharge of GST in respect of mobilization advance received by it for construction services.

M/s. Suzlon Energy Ltd · The specially designed Transformers for Wind Operated Electricity Generators which are meant to perform dual function of Step Down and Step Up manufactured by Suzlon and supplied to the customers of Suzlon as a part

The Assistant Commissioner, CGST, Ahmedabad North (M/s. Emcure Pharmaceuticals Ltd) · 1. Whether the recoveries made by the Applicant from the employees are taxable under GST? 2. Whether the free of cost bus transport facilities provided by