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
291 M/s Halliburton Offshore Services Inc (Oil India) Andhra Pradesh AAAR/AP/06(GST)/2020 dated 09.11.2020

Uphold the ruling pronounced by the Authority for Advance ruling..

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AAR No.15/AP/GST/2020 dated: 13.05.2020
292 M/s Halliburton Offshore Services Inc (Drill Bits) Andhra Pradesh AAAR/AP/05(GST)/2020 dated 28.09.2020

The Authority does not find any reason to interfere with the ruling pronounced by the Authority for Advance ruling.

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AAR No.07/AP/GST/2020 dated: 25.02.2020
293 M/s Master Minds Andhra Pradesh AAAR/AP/04(GST)/2020 dated 28.09.2020

The Authority does not find any reason to interfere with the ruling pronounced by the Authority for Advance ruling.

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AAR No.08/AP/GST/2020 dated:05.03.2020
294 M/s Ushabala Chits Private Limited Andhra Pradesh AAAR/AP/03(GST)/2020 dated 21.09.2020

The rulings of the Authority for Advance Ruling vide their order No. AARNo.13/AP/GST/2020 dated 05.05.2020 stands modified.

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AAR No.13/AP/GST/2020 dated:05.05.2020
295 M/s DKV Enterprises Private Limited Andhra Pradesh AAAR/AP/02(GST)/2020 dated 31.08.2020

Request was made by the appellant to remand back the case to its original authority in light of the recent developments in the subject case, referring to a judgment in case of IBM India Pvt Ltd. v.s Commissioner of Central Excise & State Taxes., Bangalore-LTU, reported in 34 GSTL page 436. Consequent upon the request of the appellant, the authority remanded the case back to its original Authority to examine afresh and dispose accordingly.

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AAR No.04/AP/GST/2020 dated:24.02.2020
296 The Superintendent of Central Tax, Central GST, Range-Ravulapalem, Rajamahendravaram, Andhra Pradesh Andhra Pradesh AAAR/AP/01(GST)/2020 dated 07.07.2020

The order of the Authority for Advance (AAR), Andhra Pradesh in case of M/s Vinayaka Constructions is upheld on merit.

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AAR No.37/AP/GST/2019 dated: 12.12.2019
297 M/s Southern Power Distribution Company of Andhra Pradesh Limited Andhra Pradesh AAAR/AP/05(GST)/2019 dated 11.12.2019

The Ruling of the AAR is in tune with legal position and it needs no interference and the appeal is accordingly dismissed.

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AAR/AP/22(GST)/2019 dated 08.07.2019
298 M/s Sri Chakra Milk Products LLP Andhra Pradesh AAAR/AP/04(GST)/2019 dated 09.12.2019

The Ruling of the AAR is in tune with legal position and it needs no interference and the appeal is accordingly dismissed.

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AAR/AP/27(GST)/2018 dated 15.07.2019
299 M/s Vijai Electricals Limited Andhra Pradesh AAAR/AP/03(GST)/2019 dated 24.04.2019

Uphold the decision of the Authority for Advance Ruling, A.P confirming that the work contracts service rendered by M/s Vijai Electricals (the appellant) to APEPDCL is not eligible for concessional rate of tax 12% as per serial no. 3 of entry no.vi (a) of notification no. 24/2017 Central Tax (Rate) dated 21-09-2017.

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AAR/AP/29(GST)/2018 dated 19.12.2018
300 M/s Jayalakshmi Tobacco Company Andhra Pradesh AAAR/AP/02(GST)/2019 dated 12.04.2019

M/s. Jayalakshmi Tobacco Company in their letter dated 13-02-2019 stated that they had applied for cancellation of registration and they no longer required any ruling and requested to consider their application for Advance Ruling as withdrawn.

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AAR/AP/03(GST)/2018 dated 08.06.2018