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Appellate Authority for Advance Ruling

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Name Description Date Download
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
Saro Enterprises Advance Ruling Pronounced by AAR upheld. Appeal Rejected 06/02/2019 pdf
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