Skip to main content
  • Skip to Main Content
  • Sitemap
  • Home
  • Screen Reader Access
  • Text-Size
  • A+
  • A
  • A-
  • English
  • हिन्दी
  • GST Logo
  • GST Theme
Finance Minister
Finance Minister
  • Home
  • ABOUT US
    • ABOUT GST
    • Brief History Of GST
    • 101st Constitutional Amendment Act, 2016
    • Vision & Mission
    • GST Council Members
    • Organizational Structure
    • Contact Directory
    • Recruitment Rules
    • Vacancies
    • Appointments
  • HELP
    • Public Grievance Redressal Committees (GRC)
    • GST Grievance Redressal Mechanism
    • Anti Profiteering Mechanism
    • GST Migration
    • Distribution of GST Taxpayers between Central & State Government
  • KNOWLEDGE
    • Overview
    • Concept & Status
    • GST Update
    • GST Saga
    • Fliers
    • FAQs
    • SOPs
    • MSME
    • Advertisement
    • GST in Media
    • GST News-letter by Secretariat
  • CGST
    • Act
    • Rules
    • Notifications
      • Tax Notifications
      • Rate Notifications
    • Circulars
    • Orders
    • Instructions
    • Ordinance
    • Classification of Services
  • igst
    • Act
    • Rules
    • Notifications
      • Tax Notifications
      • Rate Notifications
    • Circulars
      • Central Government
      • GST Council
    • Classification of Services
  • utgst
    • Act
    • Rules
    • Notifications
      • Tax Notifications
      • Rate Notifications
    • Circulars
    • Classification of Services
  • SGST
    • Act
    • Rules
    • Notifications
      • Rate Notifications
      • Tax Notifications
    • Circulars
    • Classification of Services
  • Compensation
    • Act
    • Rules
    • Notifications
      • Tax Notifications
      • Rate Notifications
    • Trade Notice
  • GST At a Glance
    • Books
      • Acts
      • Rules
      • Notifications
      • Circulars
      • Form
      • GSTN Information Booklet
    • Rates Booklet
      • Goods
      • Services
    • Updated Rates
      • CGST Rates for Goods
      • GST Rates for Services
    • Refund
      • Refund Compendium
      • Advisory
      • Refund Guidelines
  • GST Council Meetings
  • Contact Us
GST Banner

Orders by Appellate Authority for Advance Ruling

You are here

Home »
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
news-imageView (Size:3.97 MB)
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?    
Ans:- The question is answered in affirmative.    
Q2- If the first question is answered in affirmative, whether the value of aforesaid supply would be NIL, being provided in the capacity of a “Pure Agent”? If valuation is not accepted as NIL, what would be the value of such supply?    
Ans:- Value of the Supply would be nil, subject to the fulfillment of the conditions prescribed for pure agent by the appellant.    
Q3- If GST is payable on the such amount recovered from the employees, whether the GST paid by the applicant to building authorities towards car parking charges would be admissible as input tax credit against supply of car parking services to employees?
Ans:- As the second question is answered in negative hence the question becomes redundant.

11 dated 16/3/2020
news-imageView (Size:5.81 MB)
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
news-imageView (Size:3.37 MB)
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.
The appeal of the Appellant i.e. M/s Amar Food Products, 14/310,Madan Mohan gate, Agra is disposed accordingly.

9 dated 1/11/2019
news-imageView (Size:6.69 MB)
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
news-imageView (Size:6.04 MB)
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-    
Goods under reference are classifiable under S. No. 13 of Schedule II of Notification 1/2017 Central Tax (Rate), vide Heading 0406  and taxable @ 12% GST (6% CGST+6%SGST). 

7 dated 18/4/2019
news-imageView (Size:6.83 MB)
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-    
‘Applicant is not liable to pay GST on the delayed payment charges on reimbursement of amount by client to Applicant, where client failed to pay amount paid to Stock Exchange for purchase of securities with T+I (trading day plus one day) under SEBI Regulation norms and deducted by Stock Exchange from Applicant account being purchase consideration of securities which are neither goods nor services under GST.

6 dated 18/04/2019
news-imageView (Size:4.31 MB)
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:    
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-    
(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    
(ii) GST @ 5 is payable on supply of de-oiled mahua cake with consequently allowing the input credit in terms of Section 16 of the CGST Act 2017.    

5 dated 18/03/2019
news-imageView (Size:6.56 MB)
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    
(ii) GST @ 5% is payable on supply of de-oiled mahua cake with consequently allowing the input credit in terms of Section 16 of the CGST Act 2017.

4 dated 18/03/2019
news-imageView (Size:6.36 MB)
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-    
(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    
(ii) GST @ 18% is payable on supply of de-oiled mahua cake with consequently allowing of input credit in terms of Section 16 of the CGST Act 2017.    

3 dated 12/10/2018
news-imageView (Size:6.45 MB)
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
news-imageView (Size:4.60 MB)
05 dated 21.05.2018
12 Maharashtra Sanofi India Limited.
  • The Member(SGST) has upheld the order of the AAR.
  • The Member (CGST) has set aside the order of the AAR in favour of the Appellant.
  • Therefore, as per Section 101(3) of the CGST Act, 2017 it shall be deemed that no advance Ruling can be issued in respect of the question under the Appeal.
MAH/AAAR/SS-RJ/10/2019-20 dtd. 22.10.2019
news-imageview (Size:15.12 MB)
GST-ARA-115/2018-19/B-43 dated 24.04.2019.
13 Rajasthan ARG Electricals Pvt. Ltd.

Appeal by the party is rejected.
It was held that the work undertaken by the appellant of AVVNL is an original work which is incidental or meant predominently for use of commerce, Industry or any other  business or prefession. It was held that work of AVVNL undertaken by the appellantis not covered under Entry No. 3 (iv) (a) of the Notification No. 11/2017 (as amended)

RAJ./AAAR/02/2020-21 dtd. 03.09.2020
news-imageview (Size:6.98 MB)
RAJ./AAR/2020-21/04 Dt.14.05.2020
14 Rajasthan Gitwako Farms (India) Private Limited

Appeal by the party is rejected.
Supply of Branded Frozen Chicken packed by the appellant in individual LDPE bag in pre-determined quantities (one in number) and supplied to the Indian Army and Paramilitary forces in the HDPE bags as supply in Unit Container and not exempted under Entry No. 9 of the Notification No. 2/2017-CT (Rate), dated 28.06.2017 (as amended) 

RAJ./AAAR/04/2019-20 dtd. 02.08.2019
news-imageview (Size:3.44 MB)
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
news-imageview (Size:3.22 MB)
RAJ./AAR/2019-20/33 Dt.20.02.2020

Pages

  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • …
  • next ›
  • last »
  • digital india
  • make in india
  • swach bharat
  • make in india
  • make in india
  • make in india
  • make in india
  • make in india
  • Terms & Conditions
  • Privacy Policy
  • Copyright Policy
  • Hyperlinking Policy
  • Disclaimer
  • Help
  • Feedback
© Content Owned by Ministry of Finance, Government of India. All Rights Reserved.

Last reviewed and updated on:20-Apr-2021