Appellate Orders

The Appellate Authority for Advance Ruling uphold the decision of the Authority for Advance Ruling of Tamilnadu, vide AAR No. 20/AAR/2022 dated 31.05.2022 and rejected the subject appeal.

The Appellate Authority for Advance Ruling uphold the decision of the Authority for Advance Ruling of Tamilnadu, vide AAR No. 33/AAR/2022 dated 31.08.2022 and rejected the subject appeal.

No infirmity was found in the order passed by the WBAAR and the appeal failed.

Appellate Authority has rejected the appeal filed by the appellant against the Advance Ruling no. Guj/GAAR /R/44/2021 dt. 11.08.2021.

The order of WBAAR is modified in respect of rate of tax applicable in case of supply of food at events organized by the appellant in the club premises. No other infirmity in the order passed by the WBAAR was found.

Appellate Authority has rejected the appeal filed by the appellant and uphold the Advance Ruling  no. GUJ/GAAR/R/37/2021 dt. 30.07.2021 except in respect of roof solar plant wherein in paragraph 18.1 to 18.4 it is held that ITC is admissible on roof solar plant.

No infirmity was found in the order passed by the WBAAR and the appeal failed.

The appeal of the applicant was remanded to AAR, Punjab to re-examine whether the application of the appellant is covered under sub-section (2) of Section 97 of the CGST Act,2017 or otherwise and pass an order on its maintainability

The order dated 22.08.2018 of the Advance Ruling Authority is quashed and the applicant may approach the Advance Ruling Authority for taking a decision afresh in accordance with law. 

1. Whether AJL would be qualified as ‘Local Authority’ under the Central Goods and Services Tax Act, 2017?
2. Whether AJL is liable to pay GST on procurement of security services received from any person other than body corporate under reverse charge mechanism, considering the exemption granted in sl. no. 3 of Notification No. 12/2017 – Central Tax (Rate) or sl. no. 3 of Notification No.09/2017 – IGST (Rate)?
3. Whether AJL is required to pay GST on advertisement services or the service recipient of AJL is required pay GST under reverse charge mechanism considering Notification no. 13/2017-Central tax (Rate) dated 28-06-2017?
4. Whether AJL is required to be registered as a deductor under GST as per the provision of Section 24 of the CGST Act?

        If AJL does not qualify to be  local  authority  under  Central  Goods  and Services Tax Act, 2017 in Part A, can be it construed  to  be  a  government entity or a governmental authority?