Orders by Appellate Authority for Advance Ruling

SI No.	State/UT	Name of Appellant	Brief of Order-in-Appeal (OIA)	Appeal Order No & Date	View	AAR Order No. & Date, against which Appeal has been filed.
1	Karnataka	Triveni Turbine Limited	The appallate authority for advance ruling has set aside the rulings passed under section 98(4) of the CGST Act 2017 vide NO.KAR.ADRG 28/2018 dated 17/11/2018 i.e. Contention of the appeallant is allowed based on the Circular No 80/54/2018-GST dated 31.12.2018, at Para 11, has clarified that the concession of 5% rate as per entry Sl.No 234 of Notification No 01/2017 would be available only to such machinery, equipment, etc which fall under Chapter 84, 85 and 94 and used in the initial setting up of renewable energy plants and devices including Waste to Energy Plants. In the Appellant’s case, as can be seen from the terms of the contract and the project report, the Turbine Generator set is to be supplied to Jindal Urban Waste Management (Guntur) Ltd, a company formed to execute the waste to energy project awarded by the Government of Andhra Pradesh. Therefore,the said turbine generator set is eligible for the levy of 5% GST in terms of Sl.No 234 of Schedule I of Notification No 01/2017 IT (R) dated 28.06.2017.	KAR/AAAR/Appeal-01/2019-20 dated 03/04/2019	View	KAR.ADRG 28/2018 dated 17/11/2018
2	Karnataka	Indian Institute of Management, Bengaluru.	The appeallate authority for advance ruling has set aside the rulings passed by the advance ruling authority under section 98(4) of the CGST Act 2017 vide NO.KAR ADRG 25/2018 dated 25/10/2018 i.e. Contention of the appeallant is allowed pursuant to the enactment of IIM Act 2017 with effect from 31.01.2018 based on serial number 66 of the Notification No 12/2017 Central Tax(Rate) as amended and The appeallant eligible for IGST Exemption on supply of online journals and periodicals received from the persons sitauted in the non taxable territory in terms of the serial number 10 of the Notification No 09/2017of Integrted Tax Central Tax(Rate) dated 28-06-2017 as amedned vide Notification No 02/2018 IT(R) dated 25.01.2018.	KAR/AAAR/Appeal-08/2018 dated 08/03/2019	View	KAR/ADRG-25/2018 dated 25-10-2018
3	Tamil Nadu	Saro Enterprises	Advance Ruling Pronounced by AAR upheld. Appeal Rejected	TN/AAAR/01/2019(AR) DATED 06.02.2019	View	TN/16/AAR/2018 Dt. 27.09.2018
4	Maharashtra	IMS Proschool Pvt. Ltd.	The Appellate Authority for Advance Ruling upheld the ruling given by the Advance Ruling Authority by observing that since they are not providing any services in relation to the NSDC programme implemented by the NSDC, they are not elgible for the exemption provided in the entry 69 of the Notification No. 12/2017-C.T. (Rate) dated 28.06.2017.	MAH/AAAR/SS-RJ/19/2018-19 dated 04.02.2019	View	GST-ARA-37/2017-18/B-44 dated 05.06.2018
5	Maharashtra	M/s. Shree Construction	The Advance Ruling Authority upheld the order passed by the Advance Ruling Authority, by observing that the any works contract pertaining to the railways, carried out by the main contractor or its sub-contractors are eligible for the concessional rate of 12% GST in terms of the provisions of the item (v) of the Notification No. 11/2017-C.T. (Rate) dated 28.06.2017.	MAH/AAAR/SS-RJ/15/2018-19 dated 03.01.2019.	View	GST-ARA- 09/2018-19/B- 65 Mumbai dated 11.07.2018
6	Odisha	IL&FS Education and Technology Services Ltd.	Advance Ruling pronounced by the Odisha AAR is upheld. Appeal rejected.	01/ODISHA-AAAR/18-19 Dtd: 21.08.2018	View	01/ODISHA-AAR/18-19 Dtd: 20.06.2018
7	West Bengal	Assistant Commissioner, CGST & CX, Tollygunge Division, Kolkata South Commissionerate	The AAAR modified the Ruling by adding the sentence "No input tax credit, however, would be available for supply of goods / services at Zero Value." at the end of the second paragraph of the ruling pronounced by the AAR	05/WBAAAR/2018-2019 dated 06.07.2018	View	07/WBAAR/2018-2019 dated 30.05.2018
8	Rajasthan	RFE Solar (P) Ltd., Jaipur	Turnkey EPC Project for ' Solar Plant ' is covered under ' Works Contract ' and is subject to GST @ of 18% .	RAJ./AAAR/04/2018-19 dated 29.11.2018	View	RAJ./AAR/2018-19/08 Dt.1.8.2018
9	Rajasthan	Rara Udyog	Activities undertaken by the appellant are not covered by Entry S.No. 24(i)(i)(c)and 24(i)(iii) of theNotification No.11/2017-Central Tax (Rate) Dt.28.6.2017 and Entry S.No. 54 (c)or Entry S. No. 55 of the Notification No. 12/2017 -Central Tax (Rate) Dt.28.6.2017 and thus will not attract NIL rate of GST	RAJ./AAAR/03/2018-19 dated 31.10.2018	View	RAJ./AAR/2018-19/06 Dt.23.6.2018
10	Rajasthan	T P Ajmer Distribution Ltd.	No GST is chargeable on Delayed Payment charges collected from the consumers GST is chargeable on Cheque Dishonour charges collected (by whatever name) from the consumers	RAJ./AAAR/02/2018-19 dated 18.10.2018	View	RAJ./AAR/2018-19/02 Dt.11.5.2018

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