Appellate Orders

The Appellate Authority ruled that the product of the appellant 'Nizam Pakku' classifiable under CTH 0802 8090 is leviable to 2.5% CGST as per Sl.No.28 of Annexure-I of Notification No.01/2017- C.T(rate) dated 28.06.2017 and 2.5% SGST under Sl.No.28 of Annexure -I of Notification No. II(2)/CTR/532(d-4)/2017 vide G.O.(Ms) No.62 dated 29.06.2017 as amended.

Advance Ruling Pronounced by AAR upheld.  Appeal Dismissed

The Appellate Authority has ruled as follows:
1.With regard  to the Mobilization Advance transitioned into GST on which no Service Tax is paid as per Chapter V of Finance Act 1994, the issue is not answered and is deemed to be that no ruling is issued under Section 101 of the CGST TNGST Act 2017 because of the difference of opinion between both the Members.
2. On the issue of eligibility of Transitional Credit, we hold that the same is not under the purview of the Advance Ruling.

Advance Ruling Pronounced by AAR upheld.  Appeal Dismissed

Advance Ruling Pronounced by AAR upheld.  Appeal Dismissed

The appellant is eligible to adopt the value as per second proviso to Rule 28 of the CGST/ TNGST Rules 2017, at the time of supply of goods from the State of Tamil Nadu in the terms of the scenario discussed, in as much as the recipient distinct person is eligible for input tax credit as required under the said proviso. 

Advance Ruling Pronounced by AAR upheld.  Appeal Dismissed

Advance Ruling Pronounced by AAR upheld.  Appeal Dismissed

Advance Ruling Pronounced by AAR upheld.  Appeal Dismissed

Appeal by the party is rejected and Advance Ruling pronounced by AAR is upheld.
The appellant is supplying various services like supply of  food, TV in dining hall, playroom, gym, housekeeping of entire hostel premises, room cleaning and washing/ dry-cleaning of bed sheets and linen of rooms along with hostel accommodation service. AAAR is of the view that supply of various other services with hostel accommodation service is not naturally bundled in normal course of business. Each service is an independent service and can be supplied separately.