माल और सेवा कर परिषद Goods & Se₹vices Tax Council

Appellate Orders

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
371	M/s Sumeet Facilities Limited	Tamil Nadu	TN/AAAR/08/2021(AR) DATED 05.03.2021	Advance Ruling Pronounced by AAR upheld. Appeal Dismissed	(Size: 1.12 MB)	Order No. 36/ARA/2020 dated 03.11.2020
372	M/s Erode Infrastructures Private Limited Advance Ruling Pronounced by AAR upheld. Appeal Dismissed	Tamil Nadu	TN/AAAR/07/2021(AR) DATED 05.03.2021	Advance Ruling Pronounced by AAR upheld. Appeal Dismissed.	(Size: 952.36 KB)	Order No. 31/ARA/2020 dated12.05.2020
373	Tvl. Padmavathi Hospitality & Facilities Management Service	Tamil Nadu	TN/AAAR/06/2021(AR) DATED 05.03.2021	Advance Ruling Pronounced by AAR upheld. Appeal Dismissed	(Size: 894.6 KB)	Order No. 01/ARA/2020 dated 31.01.2020
374	M/s Chennai Metro Rail Limited	Tamil Nadu	TN/AAAR/05/2021(AR) DATED 04.03.2021	Advance Ruling Pronounced by AAR upheld. Appeal Dismissed.	(Size: 2.15 MB)	Order No. 26/ARA/2020 dated 12.05.2020
375	M/s HYT SAM INDIA (JV)	Tamil Nadu	TN/AAAR/04/2021(AR) DATED 04.03.2021	Advance Ruling Pronounced by AAR upheld. Appeal Dismissed	(Size: 4.19 MB)	Order No. 08/AAR/2019 dated 22.01.2019
376	M/s S.A.Safiullah And Co.	Tamil Nadu	TN/AAAR/03/2021(AR) DATED 12.02.2021	The Appellate Authority ruled that the product of the appellant 'Nizam Pakku' classifiable under CTH 0802 8090 is leviable to 2.5% CGST as per Sl.No.28 of Annexure-I of Notification No.01/2017- C.T(rate) dated 28.06.2017 and 2.5% SGST under Sl.No.28 of Annexure -I of Notification No. II(2)/CTR/532(d-4)/2017 vide G.O.(Ms) No.62 dated 29.06.2017 as amended.	(Size: 4.2 MB)	Order No. 34/ARA/2020 dated 21.10.2020
377	M/s Macro Media Digital Imaging Private Limited	Tamil Nadu	TN/AAAR/02/2021(AR) DATED 12.02.2021	Advance Ruling Pronounced by AAR upheld. Appeal Dismissed	(Size: 4.73 MB)	Order No. 24/ARA/2020 dated 04.05.2020
378	Shapoorji Pallonji and Company Private Limited	Tamil Nadu	TN/AAAR/01/2021(AR) DATED 25.01.2021	The Appellate Authority has ruled as follows: 1.With regard to the Mobilization Advance transitioned into GST on which no Service Tax is paid as per Chapter V of Finance Act 1994, the issue is not answered and is deemed to be that no ruling is issued under Section 101 of the CGST TNGST Act 2017 because of the difference of opinion between both the Members. 2. On the issue of eligibility of Transitional Credit, we hold that the same is not under the purview of the Advance Ruling.	(Size: 2.88 MB)	Order No. 03/ARA/2020 dated 04.03.2020
379	Kavi Cut Tobacco (Proprietor Arumugam)	Tamil Nadu	TN/AAAR/03/2020(AR) DATED 29.09.2020	Advance Ruling Pronounced by AAR upheld. Appeal Dismissed	(Size: 1.39 MB)	Order No. 16/AAR/2020 dated 20.04.2020
380	Rajesh Rama Varma	Tamil Nadu	TN/AAAR/02/2020(AR) DATED 18.08.2020	Advance Ruling Pronounced by AAR upheld. Appeal Dismissed	(Size: 666.47 KB)	Order No. 20/AAR/2020 dated 24.04.2020

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