Appellate Orders

The appallate authority for adavnce ruling upheld the rulings passed under section 98(4) of the GST Act 2017 vide NO.KAR ADRG 14/2018 dated 27/07/2018 ie the services of transportation of passengers supplied through the Appellant’s electronic platform and digital network would be liable to tax at the hands of the Appellant.

The Appellate Authority for Advance Ruling held that

1.  The appellant would be eligible for input tax credit proportionate to the extent of structural support erected in relation to overhead crane alone subject to fulfilment of conditions stipulated in section 17(5)( c ) and ( d ) of the CGST Act,2017 and explanation thereunder;

      ii. However they are not eligible for input tax credit as per section 17(5) ( c ) and ( d ) of the CGST Act, 2017 relating to construction of other civil structure like side walls, roof of the integrated factory building.

No infirmity was found in the order passed by the WBAAR and the appeal failed.

The Appellate Authority for Advance Ruling uphold the decision of the Authority for Advance Ruling of Tamilnadu, vide AAR No. 20/AAR/2022 dated 31.05.2022 and rejected the subject appeal.

The Appellate Authority for Advance Ruling uphold the decision of the Authority for Advance Ruling of Tamilnadu, vide AAR No. 33/AAR/2022 dated 31.08.2022 and rejected the subject appeal.

No infirmity was found in the order passed by the WBAAR and the appeal failed.

Appellate Authority has rejected the appeal filed by the appellant against the Advance Ruling no. Guj/GAAR /R/44/2021 dt. 11.08.2021.

The order of WBAAR is modified in respect of rate of tax applicable in case of supply of food at events organized by the appellant in the club premises. No other infirmity in the order passed by the WBAAR was found.

Appellate Authority has rejected the appeal filed by the appellant and uphold the Advance Ruling  no. GUJ/GAAR/R/37/2021 dt. 30.07.2021 except in respect of roof solar plant wherein in paragraph 18.1 to 18.4 it is held that ITC is admissible on roof solar plant.

No infirmity was found in the order passed by the WBAAR and the appeal failed.