
Orders by Appellate Authority for Advance Ruling
You are here
SI No. | State/UT | Name of Appellant | Brief of Order-in-Appeal (OIA) | Appeal Order No & Date | Download | AAR Order No. & Date, against which Appeal has been filed. |
---|---|---|---|---|---|---|
1 | Uttar Pradesh | Uttar Pradesh Awas Evam Vikas Parishad |
----- |
12 dated 29/06/2020 | 45 dated 13.12.2019 | |
2 | Uttar Pradesh | Ion Trading India Pvt Ltd |
Q 1- Whether amount recovered from the employees towards car parking charge payable to Shantiniketan properties private limited (building authorities), would be deemed as “Supply of Service” by the applicant to its employees? |
11 dated 16/3/2020 | 42 dated 27.09.2019 | |
3 | Uttar Pradesh | Uttar pradesh Power Transmission corpo. Ltd |
In view of difference of opinion between the Members of Appellate Authority for Advance Ruling for Goods and Services Tad, Uttar Pradesh, no ruling can be issued on the questions raised by the appellant, in terms of provisions of Sub section 3 of Section 101 of CGST Act, 2017. Thus the Advance Ruling issued vide Order No. 37 dated 05-08-2019, by the Authority for Advance Ruling, Uttar Pradesh, is deemed to be not in operation. |
10 dated 23/1/2020 | 37 dated 05.08.2019 | |
4 | Uttar Pradesh | Amar Food Products |
In view of the foregoing discussion and findings we hereby find that the Advance ruling Order No. 32 dated 30 June 2019, passed by the Authority on Advance Ruling is just and proper and no interference is required in the said ruling. |
9 dated 1/11/2019 | 32 dated 03.06.2019 | |
5 | Uttar Pradesh | Dabur India Ltd |
In view of the foregoing discussions and findings we hereby uphold the Ruling in Order No. 25 dated 20-02-2019 of the Authority for advance ruling that “Odomos is well covered under chapter 38 of Customs Tariff Act and is classified under HSN 38089191”. |
8 dated 19/08/2019 | 25 dated 20.02.2019 | |
6 | Uttar Pradesh | Savencia Fromage And Dairy India Pvt Ltd |
In view of the foregoing discussion and findings we hereby modify the Ruling no. 17 dated 10-12-2018 of the Authority on Advance Ruling to the extent that- |
7 dated 18/4/2019 | 17 dated 10.12.2018 | |
7 | Uttar Pradesh | SPFL Securities Ltd |
In view of the foregoing discussion and findings we hereby modify the Ruling No. 18 dated 14-12-2018 of the Authority on Advance Ruling to the extent that- |
6 dated 18/04/2019 | 18 dated 14.12.2018 | |
8 | Uttar Pradesh | Indo Prosoya Foods Pvt Ltd |
In view of the foregoing discussion and findings we hereby order as under: |
5 dated 18/03/2019 | 6 dated 25-05-2018 | |
9 | Uttar Pradesh | Khandelwal Extraction Ltd |
(i) Input Credit attributable to the supply of de-oiled rice bran cake (exempted supply) is to be reversed by the appellant in terms of Section 17(2) of the CGST Act 2017; and |
4 dated 18/03/2019 | 07 dated 25-05-2018 | |
10 | Uttar Pradesh | Indo Prosoya Foods Pvt Ltd. |
In view of the foregoing discussion and findings we hereby modify the ruling no. 06 dated 25-05-2018 of the Authority on advance ruling to the extent that- |
3 dated 12/10/2018 | 06 dated 25-05-2018 | |
11 | Uttar Pradesh | Bharat Agro |
We modify the Ruling given by AAAR, Uttar Pradesh as per their Order No.5 dated 21-05-2018 and hold that the Product in question i.e. “Canned Pineapple Slices dipped in sugar syrup” is covered under the Tariff item No. 0811 |
1 dated 9/17/2018 | 05 dated 21.05.2018 | |
12 | Maharashtra | Sanofi India Limited. |
|
MAH/AAAR/SS-RJ/10/2019-20 dtd. 22.10.2019 | GST-ARA-115/2018-19/B-43 dated 24.04.2019. | |
13 | Rajasthan | ARG Electricals Pvt. Ltd. |
Appeal by the party is rejected. |
RAJ./AAAR/02/2020-21 dtd. 03.09.2020 | RAJ./AAR/2020-21/04 Dt.14.05.2020 | |
14 | Rajasthan | Gitwako Farms (India) Private Limited |
Appeal by the party is rejected. |
RAJ./AAAR/04/2019-20 dtd. 02.08.2019 | RAJ./AAR/2019-20/4 Dt.22.04.2019 | |
15 | Rajasthan | Clay Craft (India) Pvt Ltd, Jaipur |
Appeal by the party was accepted. Remuneration paid to indepedent directors or those directors who are not the employee of the appellant is taxable in hands of the appellant on reverse charge basis. The part of the declared as salaries in the books of the appellant and subjected to TDS under Section 192 of the IT Act are not taxable. |
RAJ./AAAR/01/2020-21 dtd. 02.07.2020 | RAJ./AAR/2019-20/33 Dt.20.02.2020 |