Appellate Orders

In view of difference of opinion between  the Members of Appellate Authority for Advance ruling for Goods and service Tax, Uttar Pradesh, no ruling can be issued on the Question raised  by the Appellant, in terms Of the provisions of Sub Section 3 of Section 101  of CGST Act, 2017. thus the Advance Ruling issued  vide order No. U.P  ADRG -64/2020 Dated 17.09.2020 by the Authority for Advance Ruling Uttar Pradesh , is deemed to be not in operation.

The Ruling Passed by the Authority for Advance Ruling, Uttar Pradesh. vide order No.45 dated 13.12 .2019 is just and proper and merits no interference.

Classification of fusible interlining cloth.

Whether mobilization advance for works contract is supply on the date on which it stands credited on the supplier's account.

Classification of the work for land filling and site preparation.

What should be the classification of tea bag manufacturing service.

What should be the rate of GST on works contract for constructing a civil structure for a Govt entity.

Whether repair and maintenance of machinery by a foreign company is import of service.

Classification and rate of GST on PP non-woven bags.

Whether skin care preparations are medicaments.