Appellate Orders

Sr. No. Name of the Applicant States/UT Appeal Order No. & Date Brief of Order ­in ­Appeal (OIA) Download AR Order No. and Date, against which Appeal has been filed
281 M/s Foods and Inns Limited Andhra Pradesh AAAR/AP/03(GST)/2022 dated 20.01.2022

Modify the Order passed by the Authority for Advance Ruling vide AAR No. 16/AP/GST/2021 Dated  07.07.2021 and hold that the 'Mango Pulp / Puree' is classifiable under Tariff Item 0804 50 40 and chargeable to GST @18%, by virtue of entry No.453 of Schedule III in Notification No. 1/2017 Central Tax (Rate) Dated 28.06.2017.

(Size: 1.32 MB)

AAR No. 16/AP/GST/2021 dated: 07.07.2021
282 M/s Sri Manjunatha Fruit Canning Industries Andhra Pradesh AAAR/AP/02(GST)/2022 dated 20.01.2022

Modify the Order passed by the Authority for Advance Ruling vide AAR No. 17/AP/GST/2021 Dated 14.07.2021 and hold that the 'Mango Pulp / Puree' is classifiable under Tariff Item 0804 50 40 and chargeable to GST @18%, by virtue of entry No.453 of Schedule III in Notification No. 1/2017 Central Tax (Rate) Dated 28.06.2017.

(Size: 1.4 MB)

AAR No. 17/AP/GST/2021 dated:14.07.2021
283 M/s Bharat Dynamics Limited Andhra Pradesh AAAR/AP/01(GST)/2022 dated 20.01.2022

The Appellate Authority for Advance Ruling differ with the ruling of the Advance Ruling Authority and modify the same and hold that the SFDS is classifiable as 'parts of Submarine' falling under Chapter 8906 and consequently attract a GST rate of five (5) percent, by virtue of entry No.252 of Schedule I in Notification No. 12/2017 - Central Tax (Rate) Dated 28.06.2017.

(Size: 2.76 MB)

AAR No. 11 /AP/GST/2021 dated:10.02.2021
284 M/s Tirumala Milk Products Private Limited Andhra Pradesh AAAR/AP/01(GST)/2021 dated 09.04.2021

Confirm and uphold the decision of Authority for Advance ruling.

(Size: 333.15 KB)

AAR No. 28 /AP/GST/2019 dated:15.07.2019
285 M/s Lakshmi Tulasi Quality Fuels Andhra Pradesh AAAR/AP/09(GST)/2020 dated 28.11.2020

Uphold the ruling pronounced by the Authority for Advance ruling.

(Size: 8.02 MB)

AAR No. 12 /AP/GST/2020 dated:05.05.2020
286 M/s Halliburton Offshore Services Inc (LIH) Andhra Pradesh AAAR/AP/08(GST)/2020 dated 28.11.2020

Uphold the ruling pronounced by the Authority for Advance ruling.

(Size: 880.49 KB)

AAR No. 16 /AP/GST/2020 dated: 13.05.2020
287 Deputy Commissioner of Central Tax, Division-Vizianagaram, Andhra Pradesh in case of M/s. Shilpa Medicare Limited Andhra Pradesh AAAR/AP/07(GST)/2020 dated 10.11.2020

The ruling of the AAR is set aside and the transaction under question is supply of goods and taxable accordingly as per the prevailing provisions of the CGST/APGST Act, 2017. Further, M/s. Shilpa Medicare Limited, Vizianagaram are not entitled to file Form ITC-02 for transfer of ITC to their Bangalore Unit in the State of Karnataka.

(Size: 8.07 MB)

AAR No. 05 /AP/GST/2020 dated: 24.02.2020
288 M/s Halliburton Offshore Services Inc (Oil India) Andhra Pradesh AAAR/AP/06(GST)/2020 dated 09.11.2020

Uphold the ruling pronounced by the Authority for Advance ruling..

(Size: 8.15 MB)

AAR No.15/AP/GST/2020 dated: 13.05.2020
289 M/s Halliburton Offshore Services Inc (Drill Bits) Andhra Pradesh AAAR/AP/05(GST)/2020 dated 28.09.2020

The Authority does not find any reason to interfere with the ruling pronounced by the Authority for Advance ruling.

(Size: 11.06 MB)

AAR No.07/AP/GST/2020 dated: 25.02.2020
290 M/s Master Minds Andhra Pradesh AAAR/AP/04(GST)/2020 dated 28.09.2020

The Authority does not find any reason to interfere with the ruling pronounced by the Authority for Advance ruling.

(Size: 16.45 MB)

AAR No.08/AP/GST/2020 dated:05.03.2020