Appellate Orders

The Appellate Authority modify the advance ruling No.KAR ADRG 48/2020 dated 16-09-2020 and answer the questions raised by the Appellant in the original advance ruling application and in this appeal, as follows:

1. For the purpose of arriving at the value of rental income, the Appellant cannot deduct the amount paid as property tax to the Municipal Authority or any other statutory levies levied under any law for the time being in force, other than the CGST, SGST, IGST and Compensation Cess, subject to the condition that it is charged separately by the Appellant.

2. For the purpose of arriving at the total rental income, the notional interest earned on the security deposit is not to be taken into consideration.

The Appellate Authority set aside the advance ruling No.KAR ADRG 50/2020 dated: 08.10.2020 and answer the question raised by the Appellant in the original advance ruling application and in this appeal, as follows:

1. The activities of the liaison office do not amount to supply of services.

2. The liaison office is not required to be registered under GST as there is no taxable supply.

3. The liaison office is not liable to pay GST.

The Appellate Authority set aside the ruling No.KAR ADRG 54/2020 dated 15.12.2020 passed by the Advance Ruling Authority and answer the question of the Appellant as follows:

The Promotional Products/Materials & Marketing items used by the Appellant in promoting their brand & marketing their products can be considered as "inputs" as defined in Section 2(59) of the CGST Act, 2017. However, the GST paid on the same cannot be availed as input tax credit in view of the provisions of Section 17(2) and Section 17(5)(h) of the CGST Act, 2017.

The Appellate Authority uphold the order No.KAR ADRG 07/2021 dated 26.02.2021 passed by the Advance Ruling Authority and the appeal filed by the appellants M/s Ce-Chem Pharmaceuticals Private Limited stands dismissed on all accounts.

The Appellate Authority uphold the order No.KAR ADRG 08/2021 dated 26.02.2021 passed by the Advance Ruling Authority and the appeal filed by the appellants M/s Wipro Enterprises Private Limited stands dismissed on all accounts.

The Appellate Authority allowed the appeal filed by the Assistant Commissioner of Central Tax, Bangalore South Division-1, South Commissionerate and set aside the ruling given by the Authority for Advance Ruling in KAR ADRG 20/2021 dated 06-04-2021 with regard to composite supply.

The Appellate Authority uphold the order No.KAR ADRG 31/2021 dated 01/07/2021 passed by the Advance Ruling Authority and the appeal filed by the Appellants M/s. Airbus Group India Private Limited, stands dismissed all accounts.

We uphold the order No. KAR ADRG 37/2021 dated 30/07/2021 passed by the Advance Ruling Authority and the appeal filed by the Appellant M/s. Premier Sales Promotion Pvt. Ltd. Stands dismissed on all counts.

Rectification order passed under section 102 of the GST Act 2017 pertaining to Karnataka State Electronics Development Corporation Limited.

Rectification order passed under section 102 of the GST Act 2017 pertaining to Parker Hannifin India Pvt. Ltd.