Appellate Orders

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.

Appeal by the party is rejected.
Supply of Branded Frozen Chicken packed by the appellant in individual LDPE bag in pre-determined quantities (one in number) and supplied to the Indian Army and Paramilitary forces in the HDPE bags as supply in Unit Container and not exempted under Entry No. 9 of the Notification No. 2/2017-CT (Rate), dated 28.06.2017 (as amended).

Appeal by the party was accepted. Remuneration paid to independent directors or those directors who are not the employee of the appellant is taxable in hands of the appellant on reverse charge basis. The part of the declared as salaries in the books of the appellant and subjected to TDS under Section 192 of the IT Act are not taxable.