Appellate Orders

The Appellate Authority set aside the ruling No.KAR ADRG 54/2020 dated 15.12.2020 passed by the Advance Ruling Authority and answer the question of the Appellant as follows:

The Promotional Products/Materials & Marketing items used by the Appellant in promoting their brand & marketing their products can be considered as "inputs" as defined in Section 2(59) of the CGST Act, 2017. However, the GST paid on the same cannot be availed as input tax credit in view of the provisions of Section 17(2) and Section 17(5)(h) of the CGST Act, 2017.

The Appellate Authority uphold the order No.KAR ADRG 07/2021 dated 26.02.2021 passed by the Advance Ruling Authority and the appeal filed by the appellants M/s Ce-Chem Pharmaceuticals Private Limited stands dismissed on all accounts.

The Appellate Authority uphold the order No.KAR ADRG 08/2021 dated 26.02.2021 passed by the Advance Ruling Authority and the appeal filed by the appellants M/s Wipro Enterprises Private Limited stands dismissed on all accounts.

The Appellate Authority allowed the appeal filed by the Assistant Commissioner of Central Tax, Bangalore South Division-1, South Commissionerate and set aside the ruling given by the Authority for Advance Ruling in KAR ADRG 20/2021 dated 06-04-2021 with regard to composite supply.

The Appellate Authority uphold the order No.KAR ADRG 31/2021 dated 01/07/2021 passed by the Advance Ruling Authority and the appeal filed by the Appellants M/s. Airbus Group India Private Limited, stands dismissed all accounts.

We uphold the order No. KAR ADRG 37/2021 dated 30/07/2021 passed by the Advance Ruling Authority and the appeal filed by the Appellant M/s. Premier Sales Promotion Pvt. Ltd. Stands dismissed on all counts.

Rectification order passed under section 102 of the GST Act 2017 pertaining to Karnataka State Electronics Development Corporation Limited.

Rectification order passed under section 102 of the GST Act 2017 pertaining to Parker Hannifin India Pvt. Ltd.

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.