Appellate Orders

The ruling pronounced by the AAR have been set aside and it is ordered that Polypropylene Leno Bags manufactured by the respondents be classified under Tariff Heading 39232990

The Appellate Authority for Advance Ruling modified the ruling pronounced by the Authority for Advance Ruling holding that entire gamut of services performed by the Appellant are in fact of the composite supply of the intermediary services, classified under the Service Accounting Code 999799, which is other miscellaneous services, and the accounting services under the SAC 998222, of which the intermediary service is the principal supply.

The AAAR upheld the ruling rendered by Advance ruling authority vide order TSAAR/03/2018 dated 26-09-2018.

The Reference Order No. A.R.Com/9/2018 dated 06.06.2018 Passed by the Telangana State Authority for Advance Ruling in re: applicant M/s. R. Vidyasagar Rao Constructions, Hyderabad is decided as follow:- (i) The opinion expressed by the State Member in so for as holding that the Transport of goods’ is the principal supply in the impugned services, is confirmed. (ii) The classification of the impugned services is Under Services Code (Tariff) 996511 – Road Transport of goods.., as per Annexure to the Notification No.11/2017–Central Tax (Rate) dated 28.06.2017. (iii) The opinion expressed by the Central Member in so far as holding that the term ‘vessel’ (appearing in item (ii) Under Column (3) against entry at Sl.No.9 of the above Notification), is not applicable to the applicant’s Case, is Confirmed. (iv) The Advance Ruling on the question framed by the applicant is pronounced as specified in Para 18 of the AAAR Order.

The Rulings paased by the AAR is modified in the case of applicant to the extent as specified in the para 32 of the AAAR Order.

The AAAR is in conformity with the ruling rendered by the AAR and the appeal failed.

The AAAR did not find any infirmity in the ruling rendered by the AAR and the appeal failed.

The AAAR modified the ruling rendered by the AAR to the extent of classification of goods dealt in by the applicant and the appeal succeeded.

The Maharashtra Appellate Authority for Advance Ruling, hereby, uphold the MAAR Order No. GST-ARA-27/2020-21/B-38 dated 31.03.2022 ( Impugned Order) wherein it has been held that the services provided by the Appellant are neither covered under SI. No. 24(ii) nor under Sl. No. 21(ia) of the Rate Notification. As regards the classification of the impugned services, it is held that the impugned services of project management consultancy services provided the Appellant would merit classification under the SAC 998349 bearing description "Other technical and scientific services nowhere else classified, attracting GST at the rate of 18% (CGST @9% +SGST @9%).

The AAAR uphold the decision of the Authority on Advance Ruling for the State of Uttarakhand.