Appellate Orders

Input credit is not admissible for GST paid on freight for transporting Petro products to export warehouse

Polypropylene Leno Bags shall be classifiable under Heading No.392390 of the Tariff Act.  The AAR stands modify to this effect.

Appeal by the party is rejected. Activities undertaken by the Party under the ' Equipment Parts Supply and Services Agreement' (Agreement -2) have been upheld as 'Mixed Supply'.

The ruling of the Original Authority is upheld and the appeal is dismissed.

Appeal filed by Appellant rejected.

To claim ITC, an input service must be integrally connected with the business of manufacturing the final product.  Cost of an input service forming part of the cost of final product alone cannot be a condition to allow the benefit of ITC.  The appeal filed by M/s.National Aluminium Company Ltd. (Appellant-1) fails, whereas the appeal filed by the Commissioner of CX & GST, Bhubaneswar (Appellant-II) succeeds partially.

Advance Ruling pronounced by the Odisha AAR is upheld.  Appeal rejected.

The AAAR modified the Ruling by adding the sentence "No input tax credit, however, would be available for supply of goods / services at Zero Value." at the end of the second paragraph of the ruling pronounced by the AAR

Turnkey  EPC Project for ' Solar Plant ' is covered under ' Works Contract ' and is subject to GST @ of 18% .

Activities undertaken by the appellant are not covered by Entry S.No. 24(i)(i)(c)and 24(i)(iii) of the Notification No.11/2017-Central Tax (Rate) Dt.28.6.2017 and Entry S.No. 54 (c) or Entry S. No. 55 of the Notification No. 12/2017  -Central Tax (Rate) Dt. 28.6.2017 and thus will not attract NIL rate of GST