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
411 A.M. ABDUL RAHMAN ROWTHER & CO. Tamil Nadu TN/AAAR/07/2019(AR) DATED 21.10.2019

The Order 37/AAR/2019 dated 21.10.2019 passed by the lower authority in the case of the appellant is set aside. The matter is remanded to the lower authority for consideration and passing of appropriate orders on whether issue raised in the application by the appellant was already pending before the department after extending opportunity to the appellant.

application-pdf(Size: 579.43 किलोबाइट)

TN/37/AAR/2019 dated 27.08.2019
412 M/S East Hooghly Agro Plantation Pvt. Ltd. West Bengal 14/WBAAAR/APPEAL/2019 dated - 09/26/2019

Order of AAR confirmed.

application-pdf(Size: 525.35 किलोबाइट)

19/WBAAR/2019-20 dated 26-08-2019
413 M/S T P Roy Chowdhury & Company Pvt. Ltd. West Bengal 13/WBAAAR/APPEAL/2019 dated - 26/09/2019

Order of AAR confirmed.

application-pdf(Size: 539.9 किलोबाइट)

17/WBAAR/2019-20 dated 19-08-2019
414 M/S Macro Media Digital Imaging Pvt. Ltd. West Bengal 12/WBAAAR/APPEAL/2019 dated - 19/09/2019

Order of AAR confirmed.

application-pdf(Size: 630.54 किलोबाइट)

15/WBAAR/2019-20 dated 19-08-2019
415 Rotary Club of Mumbai Nariman Point Maharashtra MAH/AAAR/SS-RJ/20/2019-20 dated -11.12.2019

The Appellate authority set aside the Order of the AAR and hold that the amount collected as membership subscription and admission fees from members is not liable to GST as supply of services.

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GST-ARA-142/2018-19/B-88 dtd.13.08.2019
416 Sun Pharmaceutical Industries Ltd. Maharashtra MAH/AAAR/SS-RJ/12/2019-20 dated - 25.10.2019

The Appellate authority set aside the Order of the AAR classifying the product Prohance-D (Chocolate) under heading 21069050 and furhter held that the product would instead classify as a diabetic food covered under chapter heading 21069091.

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GST-ARA-88/2018-19/B-10 dtd.23.01.2019
417 M/s Vaishnavi Splendour Homeowners Welfare Association Karnataka KAR/AAAR/Appeal-10/2019-20 dated 21-01-2020

The appellate authority for advance ruling uphold the ruling passed under section 98(4) of the CGST Act 2017 vide NO.KAR ADRG 47/2019 dated17-09-2019 i.e. Contention of the appellant is dismissed on all accounts.

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NO.KAR.ADRG 47/2019 dated 17-09-2019
418 M/s Infinera India Pvt Ltd. Karnataka KAR/AAAR/Appeal-09/2019-20 dated 20-01-2020

The appellate authority for advance ruling uphold the ruling passed under section 98(4) of the CGST Act 2017 vide NO.KAR ADRG 31/2019 dated12-09-2019 i.e. Contention of the appeallant is dismissed on all accounts.

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NO.KAR.ADRG31/2019 dated 12-09-2019
419 M/s Chromachemie Laboratory Private Limited Karnataka KAR/AAAR/Appeal-08/2019-20 dated 14-01-2020

The appellate authority for advance ruling  set aside the ruling passed under section 98(4) of the CGST Act 2017 vide NO.KAR.ADRG 71/2019 dated 23-09-2019 i.e. Contention of the appellant is allowed where in the  Pharmaceutical Reference Standards (Prepared Laboratory Reagents) imported and supplied by the Appellant and classified under Tariff Item 3822 00 90 of the Customs Tariff Act, 1975 is covered under Entry No. 80 of Schedule-II to Notification No. 1/2017- Integrated Tax (Rate) dated 28th June 2017 attracting a levy of Integrated Tax at the rate of 12%.

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NO.KAR.ADRG 71/2019 dated 23-09-2019
420 M/s Parker Hannifin India Pvt Ltd. Karnataka KAR/AAAR/Appeal-07/2019-20 dated 10-01-2020

The appellate authority for advance ruling uphold the ruling passed under section 98(4) of the CGST Act 2017 vide NO.KAR ADRG 54/2019 dated19-09-2019 i.e. Contention of the appeallant is dismissed on all accounts.

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NO.KAR.ADRG 54/2019 dated 19-09-2019