Appellate Orders

Indian Institue of Management, Clacuuta is held to be an 'education institution' and eligible for exemption under Sl. No. 66 or 67 of Notification No.12/2017-CT (Rate) dated28.06.2017 wef from 31.01.2018 to31.12.2018 and under Sl. No. 67 of the said notification wef from 01.01.2019.

The Appellate Authority for Advance Ruling upheld the ruling given by the Advance Ruling Authority by observing  that  since the Appellant has raised questions on the admissibility of the credit of the service tax and VAT paid under the pre-GST regime, it is held that neither AAR nor AAAR has the jurisdiction to pass any ruling on such matters.

The Appellate Authority for Advance Ruling upheld  the ruling given by the Advance Ruling Authority by observing  that the services being offered by Appellant is a package of services, which is nothing but a composite supply, of which the principal supply is that of intermediary services.

The Appellate Authority for Advance Ruling set aside  the ruling given by the Advance Ruling Authority by observing  that No GST is applicable on the sale or purchase of DFIA,  as provided in Sr. 122A of the Notification 02/2017-C.T. (Rate) dated 28.06.2017 as amended by the Notification No. 35/2017-C.T. (Rate) dated 13.10.2017.

It is held that the supply of services to the members of the association shall be treated as supply of services as defined in Section 7 of the West Bengal Goods and Services Tax Act, 2017 and the Central Goods and Services Tax Act, 2017.

Input credit is not admissible for GST paid on freight for transporting Petro products to export warehouse

Polypropylene Leno Bags shall be classifiable under Heading No.392390 of the Tariff Act.  The AAR stands modify to this effect.

Appeal by the party is rejected. Activities undertaken by the Party under the ' Equipment Parts Supply and Services Agreement' (Agreement -2) have been upheld as 'Mixed Supply'.

The ruling of the Original Authority is upheld and the appeal is dismissed.

Appeal filed by Appellant rejected.