The order passed by the lower authority is upheld.

The order passed by the lower authority is upheld

The applicant, M/s Magnetic InfoTech Private Ltd., as a sub-contractor, is not eligible to claim exemption as available under Notification No. 12/2017-(R), dt. 28.6.2017.

The order passed by the lower authority is partially modified. The subject appeal is disposed accordingly.

Appellate Authority modified the Advance Ruling No. GUJ/GAAR/R/ 07/2021 dated 20.01.2021 to the following extent –

The appellant is liable for payment of GST on the total value of both the Purchase Order i.e. supply of goods and supply of services in terms of Explanation inserted vide Entry No.234 to Notification No. 01/2017- Central Tax (Rate) dated 28.06.2017 vide Notification No. 24/2018-Central Tax (Rate) dated 31.12.2018 and liable to be taxed. upto 30.09.2021

Appellate Authority uphold the order AAR/GST/PB/0I6 dated 16" of August, 2022 issued by the Authority for Advance Ruling, Punjab and the appeal filed by the appellant M/s ESS ESS KAY ENGINEERING COMPANY PVT LTD.

Rectification Order has been issued by the AAAR.

Appellate Authority rejected the appeal filed by M/s. Myntra Designs Pvt Ltd and uphold the Advance Ruling No.KAR ADRG 33/2022 dated 14-09-2022 while modifying the findings in the manner discussed in this order.

The Maharashtra Appellate Authority for Advance Ruling, hereby, set aside the Advance Ruling No. GST-ARA-93/2019-20/B-I10 dated 10.12.2021, passed by the MAAR and hold as under: () that the Appellant are not required to pay GST under RCM on the impugned services of renting of immovable property services received from SEEPZ SEZ for carry ing out the authorised operation in SEZ subject to furnishing of LUT or bond as a deemed supplier of such services; i) that the Appellant are not required to pay GST under RCM on any other services received from the suppliers located in DTA for carrying out the authorized operation in SEZ subject to furnishing of LUT or bond as a deemed supplier of such services.

The Maharashtra Appellate Authority for Advance Ruling, hereby, modified the Advance Ruling Order No. GST-ARA-22/2020-21/B-36 dated 29.03.2022 by holding that the impugned transaction between appellant and overseas customer is supply of goods.