Appellate Orders

The Appellate Authority for Advance Ruling upheld the ruling given by the Authority for Advance Ruling holding that the Liquidated Damages payble by the contractor the Appellant will come under the entry 5(e) of the Schedule II to the CGST Act and would fall under the Chapter Head 9997 and would attract GST at the rate of 18 %. 

The Supply provided by M/s Medha Servo Drives Private Limited (Appellant) to M/s Integral Coach Factory, Chennai is a mixed supply. Therefore the order passed by the Advance Ruling Authority is being upheld on this issue.

1. The services supplied by the applicant fall under ‘Advertising Services’, which is having a separate SAC code i.e., 998361.

 2. GSTis payable @ 18% as discussed above in terms of Serial No. 21 (ii) of Notification No. 11/2017-CT(Rate) dated 28.06.2017, as amended

The Appellate Authority for Advance Ruling upheld the ruling given by the Authority for Advance Ruling holding the activities (Supply of Solar Power Generation Plant and the installation thereof) of the Appellant as works contract.

The Appellate Authority for Advance Ruling upheld the ruling given by the Authority for Advance Ruling holding the activities (Supply of Solar Power Genration Plant and the installation thereof) of the Appellant as works contract.

The product ‘ Poultry meal’ manufactured and supplied by appellant falls under Tariff item No. 2301 10 10 of the Customs Tariff  Act, 1975. The impugned order is mofified accordingly.

The product ‘ Poultry meal’ manufactured and supplied by appellant is not eligible for the exemption contained in entry SI. No.102 of Notification No. 2/2017- Central Tax (Rate) dated 28.06.2017 (as amended).

The Appellate Authority for Advance Ruling upheld the ruling given by the Advance Ruling Authority by observing that the benefit of the exemption granted vide Serial No 54(e) of Notification No. 12/2017- Central tax (rate) is not available to the appellant as the products being stored in the warehouses by the appellant's client are not the agricultural produce.

Appellate Authority uphold the order AAR/GST/PB/30 dated 10" of November, 2022 issued by the Authority for Advance Ruling, Punjab and the appeal filed by the appellant M/s Bansal Industries,

The Appellate Authority for Advance Ruling upheld the ruling given by the Advance Ruling Authority by observing that marine paints manufacture by the appellant will not be covered  under Sl. No. 252 of Schedule I of the Notification No. 1/2017-C.T.(Rate) dated 28.06.2017as the same can not be considered as part of the ship as contended by them.

The Appellate Authority for Advance Ruling upheld the ruling given by the Advance Ruling Authority by observing that  the Reactor manufactured by M/s. Taraltec Solutions Private Limited will be classified under the HSN 8413 91 instead of the HSN  8421 21 90 which is subject to 18% GST i.e.(CGST 9% + SGST 9 %).