Appellate Orders

The appellate authority for advance ruling set aside the ruling passed under section 98(4) of the CGST Act 2017 vide NO.KAR ADRG 31/2019 dated12-09-2019 i.e. Contention of the appellant is dismissed on all accounts.

The appellate authority for advance ruling set aside the ruling passed under section 98(4) of the CGST Act 2017 vide NO.KAR.ADRG 87/2019 dated 26-09-2019 i.e. Contention of the department appeal is allowed where in the question on which the advance ruling was sought for is answered as follows:The commission earned from auctioning of flowers is not eligible for exemption under entry no. 54(g) of Notification No.12/2017 – Central Tax (Rate) dated 28.06.2017 and entry no. 54(g) of Notification (12/2017) FD 48 CSL 2017 dated 29.06.2017.

The order No KAR ADRG 88/2019 dated 26.09.2019 passed by the Authority for Advance Ruling is declared voidable initio as it was vitiated by the process of suppression of material facts. Therefore, the appellate authority for advance ruling do not intend to give a ruling on the issue of classification since the matter is pending in a proceeding under this Act. Hence the appeal of the Department is allowed.

The appellate authority for advance ruling uphold the ruling passed under section 98(4) of the CGST Act 2017 vide NO.KAR ADRG 103/2019 dated 30-09-2019 i.e. Contention of the appellant is dismissed on all accounts.

The appellate authority for advance ruling uphold the ruling passed under section 98(4) of the CGST Act 2017 vide NO.KAR ADRG 35/2019 dated 16-09-2019 i.e. Contention of the appellant is dismissed on all accounts.

The appellate authority for advance ruling set aside the ruling passed under section 98(4) of the CGST Act 2017 vide KAR/ADRG 74/2019 Dated: 23rd Sept 2019 i.e. Appellant appeal is allowed. The question on which the ruling has been sought for is answered as below: The supply of services in the nature of subscription to the J-Gate by the educational institutions is eligible for exemption from GST under sub-item (v) of item (b) of serial no.66 of Notification No.12/2017- Central Tax (Rate) dated 28.06.2017 as amended by Notification No.2/2018- Central Tax (Rate) dated 25.01.2018.

The appellate authority for advance ruling uphold the ruling passed under section 98(4) of the CGST Act 2017 vide NO.KAR ADRG 114/2019 dated 30-09-2019 i.e. Contention of the appellant is dismissed on all accounts.

The appellate authority for advance ruling uphold the ruling passed under section 98(4) of the CGST Act 2017 vide NO.KAR ADRG 111/2019 dated 30-09-2019 i.e. Contention of the appellant is dismissed on all accounts.

The appellate authority for advance ruling uphold the ruling passed under section 98(4) of the CGST Act 2017 vide NO.KAR ADRG 86/2019 dated 25-09-2019 i.e. Contention of the appellant is dismissed on all accounts.

The appellate authority for advance ruling uphold the ruling passed under section 98(4) of the CGST Act 2017 vide NO.KAR ADRG 112/2019 dated 30-09-2019 i.e. Contention of the appellant is dismissed on all accounts.