Appellate Orders

Appeal dismissed as infructuous.

The appeal being incomplete for want of deposition of requisite fee as mandated in GST Law was rejected.

Classification of FRK (Fortified Rice Kernels)

The Appellant is not eligible for ‘NIL’ rate of tax on the said “Abhivahan permission Shulk”

Rejected/damaged paddy is not fit for human consumption, it would be liable for 5% rate.

The Applicant is NOT entitled to avail the Input Tax Credit charged on inward supply of motor vehicles which are used for demonstration purpose in the course of business of supply of motor vehicle as input tax credit on capital goods. As by capitalising the motor car it is treated as asset for use in the business and therefore such motor car cannot be said to be held for further supply.The ruling passed by AAR is upheld.

The ruling dated 23.03.2019 given by AAAR, Goa being consistent with the extant statute, requires no rectification. Hence, the rectification application is rejected.

The ruling given by AAR-Goa being consistent with the extend statue is maintained. The appeal is rejected

The decision of the AAR Goa in the present case is consistent with and based on a fair, proper interpretation of the extend statutory provisions, and hence requires to be maintained as legal and proper

The ruling given by AAR-Goa being consistent with the extend statue is maintained. The appeal is rejected