Appellate Orders

The Reference Order No. A.R.Com/9/2018 dated 06.06.2018 Passed by the Telangana State Authority for Advance Ruling in re: applicant M/s. R. Vidyasagar Rao Constructions, Hyderabad is decided as follow:- (i) The opinion expressed by the State Member in so for as holding that the Transport of goods’ is the principal supply in the impugned services, is confirmed. (ii) The classification of the impugned services is Under Services Code (Tariff) 996511 – Road Transport of goods.., as per Annexure to the Notification No.11/2017–Central Tax (Rate) dated 28.06.2017. (iii) The opinion expressed by the Central Member in so far as holding that the term ‘vessel’ (appearing in item (ii) Under Column (3) against entry at Sl.No.9 of the above Notification), is not applicable to the applicant’s Case, is Confirmed. (iv) The Advance Ruling on the question framed by the applicant is pronounced as specified in Para 18 of the AAAR Order.

The Rulings paased by the AAR is modified in the case of applicant to the extent as specified in the para 32 of the AAAR Order.

The AAAR is in conformity with the ruling rendered by the AAR and the appeal failed.

The AAAR did not find any infirmity in the ruling rendered by the AAR and the appeal failed.

The AAAR modified the ruling rendered by the AAR to the extent of classification of goods dealt in by the applicant and the appeal succeeded.

The Maharashtra Appellate Authority for Advance Ruling, hereby, uphold the MAAR Order No. GST-ARA-27/2020-21/B-38 dated 31.03.2022 ( Impugned Order) wherein it has been held that the services provided by the Appellant are neither covered under SI. No. 24(ii) nor under Sl. No. 21(ia) of the Rate Notification. As regards the classification of the impugned services, it is held that the impugned services of project management consultancy services provided the Appellant would merit classification under the SAC 998349 bearing description "Other technical and scientific services nowhere else classified, attracting GST at the rate of 18% (CGST @9% +SGST @9%).

The AAAR uphold the decision of the Authority on Advance Ruling for the State of Uttarakhand.

The Appellate Authority upheld the order passed by Delhi Authority for Advance Ruling of M/s NBCC (India) Ltd.

The Gujarat Appellate Authority for Advance Ruling modify the advance ruling order by holding that the product ‘Fanta Fruity Orange’ manufactured and supplied by Hindustan Coca-Cola Beverages Pvt ltd is classifiable under sub heading 2202 10 and GST rate of 28% and GST compensation Cess rate of 12% are applicable to the said product.

Appellate Authority has rejected the appeal filed by the appellant and uphold the Advance Ruling  no. Guj/GAAR/R/43/2021 dt. 11.08.2021