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
291 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.

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AAR No. 12 /AP/GST/2020 dated:05.05.2020
292 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.

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AAR No. 16 /AP/GST/2020 dated: 13.05.2020
293 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.

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AAR No. 05 /AP/GST/2020 dated: 24.02.2020
294 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..

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AAR No.15/AP/GST/2020 dated: 13.05.2020
295 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.

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AAR No.07/AP/GST/2020 dated: 25.02.2020
296 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.

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AAR No.08/AP/GST/2020 dated:05.03.2020
297 M/s Ushabala Chits Private Limited Andhra Pradesh AAAR/AP/03(GST)/2020 dated 21.09.2020

The rulings of the Authority for Advance Ruling vide their order No. AARNo.13/AP/GST/2020 dated 05.05.2020 stands modified.

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AAR No.13/AP/GST/2020 dated:05.05.2020
298 M/s DKV Enterprises Private Limited Andhra Pradesh AAAR/AP/02(GST)/2020 dated 31.08.2020

Request was made by the appellant to remand back the case to its original authority in light of the recent developments in the subject case, referring to a judgment in case of IBM India Pvt Ltd. v.s Commissioner of Central Excise & State Taxes., Bangalore-LTU, reported in 34 GSTL page 436. Consequent upon the request of the appellant, the authority remanded the case back to its original Authority to examine afresh and dispose accordingly.

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AAR No.04/AP/GST/2020 dated:24.02.2020
299 The Superintendent of Central Tax, Central GST, Range-Ravulapalem, Rajamahendravaram, Andhra Pradesh Andhra Pradesh AAAR/AP/01(GST)/2020 dated 07.07.2020

The order of the Authority for Advance (AAR), Andhra Pradesh in case of M/s Vinayaka Constructions is upheld on merit.

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AAR No.37/AP/GST/2019 dated: 12.12.2019
300 M/s Southern Power Distribution Company of Andhra Pradesh Limited Andhra Pradesh AAAR/AP/05(GST)/2019 dated 11.12.2019

The Ruling of the AAR is in tune with legal position and it needs no interference and the appeal is accordingly dismissed.

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AAR/AP/22(GST)/2019 dated 08.07.2019