Appellate Authority for Advance Ruling

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Name Description Date Download
Padmavathi Hospitality & Facilities Management Service Advance Ruling Pronounced by AAR upheld. Appeal Dismissed 05/03/2021 pdf
Sumeet Facilities Limited Advance Ruling Pronounced by AAR upheld. Appeal Dismissed 05/03/2021 pdf
Erode Infrastructures Private Limited Advance Ruling Pronounced by AAR upheld. Appeal Dismissed Advance Ruling Pronounced by AAR upheld. Appeal Dismissed 05/03/2021 pdf
Chennai Metro Rail Limited Advance Ruling Pronounced by AAR upheld. Appeal Dismissed 04/03/2021 pdf
HYT SAM INDIA_JV Advance Ruling Pronounced by AAR upheld. Appeal Dismissed 04/03/2021 pdf
S A Safiullah And Co The Appellate Authority ruled that the product of the appellant 'Nizam Pakku' classifiable under CTH 0802 8090 is leviable to 2.5% CGST as per Sl.No.28 of Annexure-I of Notification No.01/2017- C.T(rate) dated 28.06.2017 and 2.5% SGST under Sl.No.28 of Annexure -I of Notification No. II(2)/CTR/532(d-4)/2017 vide G.O.(Ms) No.62 dated 29.06.2017 as amended 12/02/2021 pdf
Macro Media Digital Imaging Private Limited Advance Ruling Pronounced by AAR upheld. Appeal Dismissed 12/02/2021 pdf
Tiruppur City Municipal Corporation TN/AAAR/20/2021(AR) DATED 01.12.2021 i.In respect of Q.No. 1, Sl. No. 5-B (Rent for locker provided in bus stand by the appellant) it is held to be an activity undertaken by the Municipality as a function entrusted under 243 W of the Constitution and the service of rent or fee collection for such a facility is neither a Supply of Goods nor a supply of Service as per Notification No. 14/2017-CT (Rate). ii. In respect of Q.No. 2, the transaction between the corporation and the contractor as listed in Sl.No. 1. to 9 and 13, except at SI.No. 5A-Charges for TV advt. in Bus Stand; 5C-Flower shop in bus stand in open space & Sl.No.7 Bunk Stalls' of the said question, in the factual matrix presented, it is held to be an activity/transaction in relation to the activity/transaction undertaken by the appellant engaged as Public Authority and the same are covered under Notification No. 14/2017-C.T.(RATE) as amended. iii. In respect of Q.No. 2, Sl.NO. 5A-Charges for TV advt. in Bus Stand; 5C-Flower Shop in bus stand in open space & Sl. No. 7 -Bunk Stall' of the said question, the same is covered under Sl.No. 7 of Notification No. 12/2017-CT (Rate) as well as charging of tax on RCM basis under Sl.No. 5 of Notfn No. 13/2017-CT (Rate) subject to fulfillment of the conditions therein is available to appellant. iv. In respect of supply of services of allowing road cutting, and the subsequent track renting, the situation being factual in as much gas the road cutting is followed by laying of cables by telephone companies for which track rent is collected, the supply would be a Composite Supply extended to this particular activity not extended to all types of road cutting activities. 12/01/2021 pdf
Shapoorji Pallonji and Company Private Limited The Appellate Authority has ruled as follows: 1.With regard to the Mobilization Advance transitioned into GST on which no Service Tax is paid as per Chapter V of Finance Act 1994, the issue is not answered and is deemed to be that no ruling is issued under Section 101 of the CGST TNGST Act 2017 because of the difference of opinion between both the Members. 2. On the issue of eligibility of Transitional Credit, we hold that the same is not under the purview of the Advance Ruling 12/01/2021 pdf
Kavi Cut Tobacco _Proprietor Arumugam Advance Ruling Pronounced by AAR upheld. Appeal Dismissed 29/09/2020 pdf
Rajesh Rama Varma Advance Ruling Pronounced by AAR upheld. Appeal Dismissed 18/08/2020 pdf
Tvl Rich Dairy Products India Pvt Ltd No reason to interfere with the Order of the Advance Ruling Authority. The subject appeal is disposed of accordingly. 10/02/2020 pdf
Sanghvi Movers Limited The appellant is eligible to avail full input tax credit of tax paid by SML Ho on the lease/hire of cranes to them for furtherance of business, subject to other conditions of eligibility to such credit as per section 16 of CGST/TNGST Act 2017 13/11/2019 pdf
Specsmakers Opticians Private Limited The appellant is eligible to adopt the value as per second proviso to Rule 28 of the CGST/TNGST Rules 2017, at the time of supply of goods from the State of Tamil Nadu in the terms of the scenario discussed, in as much as the recipient distinct person is eligible for input tax credit as required under the said proviso. 13/11/2019 pdf
A.M ABDUL RAHMAN ROWTHER and CO The Order 37/AAR/2019 dated 21.10.2019 passed by the lower authority in the case of the appellant is set aside. The matter is remanded to the lower authority for consideration and passing of appropriate orders on whether issue raised in the application by the appellant was already pending before the department after extending opportunity to the appellant. 21/10/2019 pdf
Malli Ramalingam Motilal Advance Ruling Pronounced by AAR upheld. Appeal Dismissed 07/08/2019 pdf
Rajiv Gandhi Centre For Aquaculture Advance Ruling Pronounced by AAR upheld. Appeal Dismissed 26/07/2019 pdf
MRF Limited The order issued by the original authority for advance ruling is set aside. The appellant can avail Input tax credit of the full GST charged on the undiscounted supply invoice of goods/services by their suplliers. A proportionate reversal of the credit is not required to be done by them in case of a post purchase discount given by the supplier to them throught the C2FO platform, in the circumstances mentioned by the applellant. This is subject to their fulfilling the other conditions stipulated by law and that the GST paid by them for the said goods/services is not reversed or reimbursed/ re-credited etc to them in any manner by the supplier or on his behalf after the credit has been availed by the appellant. The ruling is limited to cases where a post purchase discount is extended by the supplier of goods or services to the appellant on account of their registering in the interactive automated data exchange arrangement setup by C2FO India LLP, which is the subject matter of this advance ruling. 24/06/2019 pdf
RMKV Fabrics Private Limited Advance Ruling Pronounced by AAR upheld. Appeal Dismissed 13/05/2019 pdf
Mrs Senthilkumar Thilagavathy _ JVS Tex The ruling of the Original Authority is upheld and the appeal is dismissed. 18/03/2019 pdf
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