Appellate Orders
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SI. No. | Name of the Appellant | States/UT | Appeal Order No. & Date | Brief of Order in Appeal (OIA) | Download | AAR Order No. and Date, against which Appeal has been filed |
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1 | M/s. Arun Cooling Home | Tamil Nadu | AAAR/02/2024(AR) Dt. 22.01.2024 |
The appeal filed by the Appellant, M/s. Arun Cooling Home was dismissed on the grounds of time limitation without going into the merits of the case. |
View(Size:3.61 MB ) | 07/ARA/2020 dated 24.03.2021 |
2 | M/s. Lions Seat Cushions Private Limited | Tamil Nadu | AAAR/01/2024(AR) Dt. 22.01.2024 |
The Appellate Authority for Advance Ruling held that delay of 21 days in filing the appeal by the appellant beyond the normal time limit of 30 days is condoned in terms of proviso to Section 100(2) of CGST Act,2017 and the appeal will be taken up for consideration on merits. |
View(Size:2.18 MB ) | 105/AAR/2023 Dated 05.09.2023 |
3 | M/s Umed Club, Gaushala Ground, Old Public Park Road, Jodhpur | Rajasthan | RAJ/AAAR/11/2023-24 Dt. 20.02.2024 |
The AAAR noted that the Appellant contended that the Advance Ruling was pronounced on 27.09.2021 on the basis of an amendment which was not operational as on the date of pronouncing Ruling. The AAAR felt that the AAR need to take note of the contention of the Appellant & pass a speaking order with reference to them. On being contended by the Appellant, the AAAR also noted that the decision was not taken by same members of AAR who have heard the case. This is a violation of the principles of natural justice.The AAAR ordered that the Ruling of the AAR, Rajasthan dated 27.09.2021 is set aside and the matter is remanded back to AAR to decide the application de-novo after considering all the contentions of the appellant. |
View(Size:8.65 MB ) | RAJ/AAR/2020-21/23 dated 27.09.2021 |
4 | Board of Secondary Education Rajasthan Jaipur Road, Ajmer, Rajasthan | Rajasthan | RAJ/AAAR/10/2023-24 Dt. 20.02.2024 |
The Ruling of AAR, Rajasthan dated 17.06.2022 is set aside and the matter is remanded back to the AAR to decide the application afresh after considering the judgement dated 21.04.2023 of Hon’ble High Court, Calcutta delivered in the case M/s Anmol Industries Ltd. Versus West Bengal Authority for Advance Ruling, Goods and Service Tax. |
View(Size:10.40 MB ) | RAJ/AAR/2022-23/09 dated 17.06.2022 |
5 | M/s ADS Agro Industries Private Limited | Rajasthan | RAJ/AAAR/09/2023-24 Dt. 08.02.2024 |
The Appellant have withdrawn their appeal application as the GST Council had issued clarification and notification in respect of the question on which Advance Ruling was sought. In light of the withdrawal of the Appeal by the Appellant, the AAAR dismissed the appeal as withdrawn. |
View(Size:1.81 MB ) | RAJ/AAR/2020-21/27 dated 25.10.2021 |
6 | M/s L&T Hydrocarbon Engineering Limited | Rajasthan | RAJ/AAAR/08/2023-24 Dt. 19.12.2023 |
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 composite supply defined as works contract.
(ii) SAC Heading No. 998621 is more specific to describe the proposed supplies, This view of the appellant is not supported by the EPC Contract of the appellant.
(iii) The claim for classification of proposed supply to be covered under SAC Heading No. 998621 or alternatively under Heading 9983 is not sustainable.
(iv) The proposed supplies, therefore, attract tax at the rate of 9% in terms of item (xii) of entry at Sl. No. 3 of Notification No. 11/2017-CT (R), dated 28.06.2017 as amended and 9 % in terms of Notification issued under the RGST Act, 2017.
It was held that the Ruling dated 13.09.2021 of the AAR for Rajasthan in respect of the Appellant is modified hereby modified to the extent mentioned in item (iv) above. The appeal is disposed of accordingly. |
View(Size:10.39 MB ) | RAJ/AAR/2020-21/18 dated 13.09.2021 |
7 | M/s Kalpataru Projects International Limited | Rajasthan | RAJ/AAAR/07/2023-24 Dt. 19.12.2023 |
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 composite supply defined as works contract.
(ii) SAC Heading No. 998621 is more specific to describe the proposed supplies, This view of the appellant is not supported by the EPC Contract of the appellant.
(iii) The claim for classification of proposed supply to be covered under SAC Heading No. 998621 or alternatively under Heading 9983 is not sustainable.
(iv) The proposed supplies, therefore, attract tax at the rate of 9% in terms of item (xii) of entry at Sl. No. 3 of Notification No. 11/2017-CT (R), dated 28.06.2017 as amended and 9 % in terms of Notification issued under the RGST Act, 2017.
It was held that the Ruling dated 13.09.2021 of the AAR for Rajasthan in respect of the Appellant is modified hereby modified to the extent mentioned in item (iv) above. The appeal is disposed of accordingly. |
View(Size:1.24 MB ) | RAJ/AAR/2020-21/21 dated 15.09.2021 |
8 | M/s ION Exchange (India) Limited | Rajasthan | RAJ/AAAR/06/2023-24 Dt. 19.12.2023 |
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 composite supply defined as works contract.
(ii) SAC Heading No. 998621 is more specific to describe the proposed supplies, This view of the appellant is not supported by the EPC Contract of the appellant.
(iii) The claim for classification of proposed supply to be covered under SAC Heading No. 998621 or alternatively under Heading 9983 is not sustainable.
(iv) The proposed supplies, therefore, attract tax at the rate of 9% in terms of item (xii) of entry at Sl. No. 3 of Notification No. 11/2017-CT (R), dated 28.06.2017 as amended and 9 % in terms of Notification issued under the RGST Act, 2017.
It was held that the Ruling dated 13.09.2021 of the AAR for Rajasthan in respect of the Appellant is modified hereby modified to the extent mentioned in item (iv) above. The appeal is disposed of accordingly. |
View(Size:1.13 MB ) | RAJ/AAR/2020-21/20 dated 15.09.2021 |
9 | M/s Petrofac International UAE LLC | Rajasthan | RAJ/AAAR/05/2023-24 Dt. 12.12.2023 |
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 composite supply defined as works contract.
(ii) SAC Heading No. 998621 is more specific to describe the proposed supplies, This view of the appellant is not supported by the EPC Contract of the appellant.
(iii) The claim for classification of proposed supply to be covered under SAC Heading No. 998621 or alternatively under Heading 9983 is not sustainable.
(iv) The proposed supplies, therefore, attract tax at the rate of 9% in terms of item (xii) of entry at Sl. No. 3 of Notification No. 11/2017-CT (R), dated 28.06.2017 as amended and 9 % in terms of Notification issued under the RGST Act, 2017.
It was held that the Ruling dated 13.09.2021 of the AAR for Rajasthan in respect of the Appellant is hereby modified to the extent mentioned in item (iv) above. The appeal is disposed of accordingly. |
View(Size:1.32 MB ) | RAJ/AAR/2021-22/17 dated 13.09.2021 |
10 | M/s Lakhlan and Qureshi Construction Co. | Rajasthan | RAJ/AAAR/04/2023-24 Dt. 08.12.2023 |
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 'fire fighting system with pump house in ABD Area & Purohitji ka Katla including 5 years Operating & Maintenance installation’ provided by the appellant to M/s JSCL is considered as supply of services provided to the Governmental Authority and are covered under Item number (vi) in Column (3) of serial number 3 of Notification No. 11/2017 – Central Tax (Rate) dated 28.06.2017 as amended by Notification No. 24/2017- Central Tax (Rate) dated 21.09.2017
3. The said services are liable to attract GST @ 12% (i.e. 6% CGST & 6% SGST) during the contracted period only up to 31.12.2021 as after that in column no. (3) of Serial No. 3 of Notification No. 11/2017 – Central Tax (Rate) dated 28.06.2017 the words “a Governmental Authority or a Government Entity” have been omitted vide Notification No. 22/2021- Central Tax (Rate) dated 31.12.2021 w.e.f. 01.01.2022.
4. In respect of amount paid as NOC for road cutting to Jaipur Nagar Nigam, Clause (b) of sub-section (2) of Section 7 of CGST Act, 2017 read with Notification No. 14/2017-Central Tax ( Rate) dated 28.06.2017 as amended by Notification No. 16/2018 - Central Tax (Rate) dated 26.07.2018 is not applicable in this case. Therefore, the appellant are liable to pay GST @18% (i.e. 9% CGST + 9% SGST) as a recipient under RCM.
5. The appellant are liable to pay GST on recovery of road cutting charges from M/s JSCL @18% (i.e. 9% CGST + 9% SGST). |
View(Size:1.50 MB ) | RAJ/AAR/2021-22/31 dated 15.12.2021 |
11 | M/s Resonance Edventures Limited | Rajasthan | RAJ/AAAR/03/2023-24 Dt. 23.11.2023 |
It was held that the Authority for Advance Ruling, Rajasthan has erred in pronouncing the impugned supply as mixed supply. Further it was held that the supply of coaching service by the appellant along with supply of goods/printed material/test papers, uniform, bags and other goods to their students is composite supply and their principal supply is coaching services. The Advance Ruling No. RAJ/AAR/2021-22/35 dated 28.12.2021 was modified to this extent. |
View(Size:2.44 MB ) | RAJ/AAR/2021-22/35 dated 28.12.2021 |
12 | Additional Commissioner, CGST & CE/ST, Commissionerate, Udaipur in the matter of M/s. Gyankeer Products Private Limited | Rajasthan | RAJ/AAAR/02/2023-24 Dt. 22.11.2023 |
The AAAR found that the appeal was filed against the letter dated 11.07.2023 wherein decision was taken by the AAR, Rajasthan under Section 104 of the CGST Act, 2017. No appeal was filed against the AAR Order dated 01.06.2022. The instant petition cannot be treated as an appeal by default; that will be time-barred too. The instant appeal is not an appeal under Section 100 against the order passed under Section 98(4) or 98(5) of the CGST Act, 2017. Thus, it is outside the purview of the domain of the Authority. It was held that the appeal filed by CGST, Udaipur before AAAR against the letter dated 11.07.2023 issued by AAR, Rajasthan is not maintainable. It is disposed of accordingly. |
View(Size:2.75 MB ) | Letter No. 01/Letter/AAR/State/2023-24 dated 11.07.2023 issued by the Authority for Advance Ruling, Rajasthan |
13 | M/s Sai Enterprises | Rajasthan | RAJ/AAAR/01/2023-24 Dt. 10.11.2023 |
The AAAR upheld the Ruling pronounced by the Authority for Advance Ruling, Rajasthan vide Order dated 01.06.2022 as the question posed by the appellant is related to supplies already undertaken by them prior to the date of filing of the application for advance ruling and accordingly appeal filed by the appellant is rejected. |
View(Size:681.61 KB ) | RAJ/AAR/2022-23/05 dated 01.06.2022. |
14 | M/s. Sri Venkateswara Cashew Chikky Manufacturers | Andhra Pradesh | AAAR/AP/01 (GST)/2023, dt: 22.12.2023 |
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, should be classified under the Tariff Heading 1704 enumerated at Serial No. 32AA of Schedule -II ( wrongly mentioned as Schedule -III) of Notification No. 01/2017-CT (Rate) as a sugar Boiled Confectionary? Ans. Affirmative |
View(Size:9.38 MB ) | AAR No.10/AP/GST/2023 dated 26.05.2023 |
15 | M/s. IDMC Limited | Gujarat | GUJ/GAAAR/APPEAL/2023/08 dt. 07.12.2023 |
1. Whether contract involving supply of equipment /machinery & erection, installation & commissioning services without civil work thereof would be contemplated as composite supply of cattle feed plant under GST regime? If the supplies would qualify as composite supply, what would be the classification of this bundle and applicable tax rate thereon in accordance with Notification No. 01/2017 – CT(Rate) dated June 28, 2017 (as amended). 2. Whether contract involving supply of equipment /machinery & erection, installation & commissioning services with civil work thereof would be contemplated as works contract service or not. If the supplies would qualify as composite supply of works contract, what would be the classification and applicable tax rate thereon in accordance with Notification No. 11/2017 – CT(Rate) dated June, 28, 2017 (as amended).? |
View(Size:6.08 MB ) | GUJ/GAAR/R/2022/14 dated 14.03.2022 |