Appellate Orders

The Appellate Authority for Advance Ruling set aside the ruling given by the Advance Ruling Authority by holding that  the supply of goods and services by the Appellant to the Director of Education (S & HS) qualifies for exemption in term of the Entry No. 72 of the Notification No. 12/2017 -C.T. (Rate).

Advance Ruling pronounced by the WBAAR is confirmed

(I) Annuity payment is exempted from GST  in terms of Entry No.23A of the Notification No.12/2017-Central Tax (Rate) Dt.28.6.2017. However only 50% ITC of GST paid on Input & Input services used in the construction phase, is available (II) Full ITC of the GST paid on Input & Input services used in the O&M phase is available.

As the question posed by the party is related to the supplies undertaken by him, prior to the date of filing of the Application for Advance Ruling, so no ruling is given on the question

Advance Ruling pronounced by the Karnataka AAR is confirmed and the appeal filed by appellant stands dismissed.

The appallate authority for advance ruling has set aside the rulings passed under section 98(4) of the CGST Act 2017 vide NO.KAR ADRG 24/2018 dated 25/10/2018 i.e. Contention of the appeallant is allowed based on examination of the contract and purchase orders furnished.

Advance Ruling pronounced by the WBAAR is modified to the extent that at the end of second paragraph of the said ruling the following sentence is added: 

"No input tax credit, however, would be available, for supply of goods / services at zero value."

Advance Ruling pronounced by the WBAAR is confirmed

The Appellate Authority for Advance Ruling dimiss the Appeal and uphold the Advance Ruling. 

The Appellate Authority for Advance Ruling dimiss the Appeal and uphold the Advance Ruling.