| Sr. No. | Name of the Applicant | States/UT | Appeal Order No. & Date | Brief of Order in Appeal (OIA) | Download | AR Order No. and Date, against which Appeal has been filed |
|---|---|---|---|---|---|---|
| 281 | M/s Purewal Stone Crusher | Uttarakhand | UK/AAAR/03/2018-19 dated 21.01.2019 | Uttarakhand Appellate Authority on Advance Ruling partially modified the AAR Ruling only to the extent that out of Rs.19858100/ deposited by the appellant against demand notice of the District Magistrate, GST is to be paid by the appellant on Rs. 19658100/ at the appropriate rate applicable for entry serial 17(vi) of notification no. 12/2017-CT(R) dated 28/06/2017 on Reverse charge mechanism. No GST is payable on balance its 200000/ since the same is a penalty. |
|
UK-AAR-08/2018-19 dated 05.10.2018 |
| 282 | M/s Vishnu Chemicals Limited | Andhra Pradesh | AAAR/AP/05(GST)/2022 dated 24.01.2022 | Confirm and uphold the decision of Authority for Advance ruling. |
|
AAR No. 21/AP/GST/2021 dated: 20.07.2021 |
| 283 | The Principal Commissioner Central Tax, Guntur, CGST Commissionerate | Andhra Pradesh | AAAR/AP/04(GST)/2022 dated 24.01.2022 | Confirm and uphold the decision of Authority for Advance ruling. |
|
AAR No. 25/AP/GST/2021 dated: 20.07.2021 |
| 284 | M/s Foods and Inns Limited | Andhra Pradesh | AAAR/AP/03(GST)/2022 dated 20.01.2022 | Modify the Order passed by the Authority for Advance Ruling vide AAR No. 16/AP/GST/2021 Dated 07.07.2021 and hold that the 'Mango Pulp / Puree' is classifiable under Tariff Item 0804 50 40 and chargeable to GST @18%, by virtue of entry No.453 of Schedule III in Notification No. 1/2017 Central Tax (Rate) Dated 28.06.2017. |
|
AAR No. 16/AP/GST/2021 dated: 07.07.2021 |
| 285 | M/s Sri Manjunatha Fruit Canning Industries | Andhra Pradesh | AAAR/AP/02(GST)/2022 dated 20.01.2022 | Modify the Order passed by the Authority for Advance Ruling vide AAR No. 17/AP/GST/2021 Dated 14.07.2021 and hold that the 'Mango Pulp / Puree' is classifiable under Tariff Item 0804 50 40 and chargeable to GST @18%, by virtue of entry No.453 of Schedule III in Notification No. 1/2017 Central Tax (Rate) Dated 28.06.2017. |
|
AAR No. 17/AP/GST/2021 dated:14.07.2021 |
| 286 | M/s Bharat Dynamics Limited | Andhra Pradesh | AAAR/AP/01(GST)/2022 dated 20.01.2022 | The Appellate Authority for Advance Ruling differ with the ruling of the Advance Ruling Authority and modify the same and hold that the SFDS is classifiable as 'parts of Submarine' falling under Chapter 8906 and consequently attract a GST rate of five (5) percent, by virtue of entry No.252 of Schedule I in Notification No. 12/2017 - Central Tax (Rate) Dated 28.06.2017. |
|
AAR No. 11 /AP/GST/2021 dated:10.02.2021 |
| 287 | M/s Tirumala Milk Products Private Limited | Andhra Pradesh | AAAR/AP/01(GST)/2021 dated 09.04.2021 | Confirm and uphold the decision of Authority for Advance ruling. |
|
AAR No. 28 /AP/GST/2019 dated:15.07.2019 |
| 288 | M/s Lakshmi Tulasi Quality Fuels | Andhra Pradesh | AAAR/AP/09(GST)/2020 dated 28.11.2020 | Uphold the ruling pronounced by the Authority for Advance ruling. |
|
AAR No. 12 /AP/GST/2020 dated:05.05.2020 |
| 289 | M/s Halliburton Offshore Services Inc (LIH) | Andhra Pradesh | AAAR/AP/08(GST)/2020 dated 28.11.2020 | Uphold the ruling pronounced by the Authority for Advance ruling. |
|
AAR No. 16 /AP/GST/2020 dated: 13.05.2020 |
| 290 | Deputy Commissioner of Central Tax, Division-Vizianagaram, Andhra Pradesh in case of M/s. Shilpa Medicare Limited | Andhra Pradesh | AAAR/AP/07(GST)/2020 dated 10.11.2020 | The ruling of the AAR is set aside and the transaction under question is supply of goods and taxable accordingly as per the prevailing provisions of the CGST/APGST Act, 2017. Further, M/s. Shilpa Medicare Limited, Vizianagaram are not entitled to file Form ITC-02 for transfer of ITC to their Bangalore Unit in the State of Karnataka. |
|
AAR No. 05 /AP/GST/2020 dated: 24.02.2020 |
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