Appellate Orders

The Ruling given by the Authority for Advance Ruling in Order No.28/ARA/2024 dated:06.12.2024 was upheld and the appeal filed by the appellant was dismissed.

The Appellate Authority for Advance Ruling upheld the decision of the Authority for Advance Ruling of Tamil Nadu vide Order No. 28/ARA/2024 dated 06.12.2024 and dismissed the subject appeal.

The appeal filed by the Appellant, M/s Mitsubishi Electric India Private Limited was dismissed on the grounds of time limitation, without going into the merits of the case..

The ruling pronounced by the AAR in Advance Ruling No.20/ARA/2024 dated 27.09.2024 is upheld and accordingly, the appeal filed by the appellant is dismissed.

The ruling pronounced by the AAR in Advance Ruling No.21/ARA/2024 dated 30.09.2024 is upheld and accordingly, the appeal filed by the appellant is dismissed.

The ruling pronounced by the AAR in Advance Ruling No.17/ARA/2024 dated 25.07.2024, in so far as the decision that the activity of the transfer of title of goods stored in FTWZ Unit by the applicant to its customers in Domestic Tariff Area (DTA) or multiple transfer within the FTWZ, will get covered under para 8(a) of Schedule-III of the CGST/TNGST Acts, 2017, is upheld and with regard to the query on the admissibility of Input Tax Credit, the decision of AAR stands modified to the extent that the reversal of proportionate input tax credit of common inputs/ input services/ Capital goods is not warranted at the hands of the Appellant in terms of the amended Section 17 (3) of the CGST Act, 2017 read with Explanation 3 of Rule 43 of the CGST Rules, 2017, even when the activity/ transation in question is covered under paragraph 8(a) of Schedule III of the CGST Act, as long as it does not relate to supplies from 'Duty Free Shops' at arrival terminal in international airports to the incoming passengers.

The Application for Advance Ruling filed by appellant, vide Application Sl.No.05/2023/ARA received on 14.03.2023, is not admitted under Section 98(2) of the CGST Act/TNGST Act, 2017, in so far as it relates to the taxability of services as discussed in paras 5.6.1 and 5.6.3 of the Advance Ruling No.122/AAR/2023 dated 19.12.2023 passed by the AAR, and the impugned ruling is modified to that extent.

The Appellate Authority for Advance ruling has held that 'Clear Float Glass' merit classification under Customs Tariff Heading 70052990 of the Customs Tariff Act,1975.

The Advance Ruling No.105/AAR/2023 dated 05.09.2023 passed by the Authority for Advance Ruling in the case of the appellant is modified to the extent of the CTH of the goods ‘motor cycle and scooter seat covers’ to be classified under 8714 10 90 and the rate of tax is 14% CGST + 14% SGST or @ 28% IGST.

(i) Whether providing services of preparing and providing plans and estimate and preparing and providing DTP [Draft Tender Plan] for the building work provided by the assessee to the R&B department, Government of Gujarat under the contract would qualify as an activity in relation to Panchayat or Municipality under Article 243 G or Article 243 W respectively, of the Constitution of India ? 

(ii) If answer to the first question is in affirmative then, whether such service provided by the applicant would qualify as pure service [excluding works contract service or composite supplies involving supply of any goods] provided to the Central Government, State Government or Union Territory or local authority by way of any activity in relation to any function entrusted to a Panchayat under article 243 G of the constitution or in relation to any function entrusted to a Municipality under article 243 W of the Constitution as provided in serial number 3 of notification No. 12/2017-CT (R), dtd 28.6.2017, and, thus be eligible for exemption from levy of CGST and SGST respectively ?”