The appellate authority for advance ruling dismisses the appeal filed by appellant on all counts. The order No KAR ADRG 38/2020 dated 22.05.2020 passed by the Authority for Advance Ruling is declared voidable initio as it is vitiated by the process of suppression of material facts. However the authority does not give a ruling on the issue of classification of Parota since the matter is pending in a proceeding under this Act.

The Appellate Authority Set aside order passed by the Advance Ruling Authority vide No.KAR ADRG 31/2020 dated 4th May 2020 as follows: "The sale of Micafunign Sodium by the DTA unit of the Appellant is covered under Serial No.114 of Entry No.180 of the Rate Notification No.01/2017 IT (R) / CT (R) and therefore, is leviable to GST at the rate of 5%.

The Appellate Authority Dismiss the Appeal filed by M/s Tirumala Milk Products Pvt Ltd., 4BC 301, The Summit, 3rd Floor, 3rd Main, 4th "B" Cross, Kasturi Nagar East, Ramamurthy Nagar, Bangalore-560016 on the ground that it is not maintainable.

The appellate authority for advance ruling uphold the rulings passed under section 98(4) of the CGST Act 2017 vide NO.KAR ADRG 01/2019 dated 22-01-2019 i.e. Contention of the appellant is dismissed on all accounts.

The appellate authority for advance ruling has dismissed the appeal filed by the appellant M/s  Nuetech Solar Systems Pvt. Ltd, on the grounds of time bar.

The Appellate Authority for Advance Ruling upheld the order passed by the  Authority for Advance Ruling.

The Appellate Authority for Advance Ruling passed the following order:

1. The GST rate on supply of food and/or drinks by the appellant whether in trains or at platforms (static units), will be 5% without ITC.

2. In respect of supply of newspapers, the same are exempted under relevant notifications of CGST, 2017 SGST, 2017 and IGST Act, 2017.

The appeal, being devoid of merits, is dismissed.

The Appellate Authority for Advance Ruling dismissed the appeal filed by the Appellant i.e. M/s Indian Institute of Corporate Affairs, B Wing, 2 Floor, Paryavaran Bhawan, CGO Complex, Lodhi Road New Delhi on grounds of time limitation.

1. GST is not applicable on payment of notice pay by an employee to the applicant employer in lieu of notice period

2. GST is not payable by the employer on the amount of premium paid towards Group Medical Insurance policy of non-dependent parents recovered from employees and from retired employees

3. GST is not payable by the employer on recovery of nominal amount for availing the facility of canteen.

4 GST is not payable on recovery of telephone charges from the employees over and above the fixed rental charges payable to BSNL.

5 (a) Input credit of GST paid to BSNL on usage charges recovered from employees would not be available to the appellant as they are not providing any outward supply of telephone services and the facility is also not attributable to the purposes of their business in terms of Section 17(1) of the CGST Act

5(b) Input credit of GST paid to the insurance provider would not be available to the applicant as health insurance is in the excluded category under Section 17 (5) of the CGST Act and as said insurance services are not any outward supply of the applicant.

5 (c) Input credit of GST paid to canteen service provider would be available to the appellant in terms of poviso under Section 17(5)(b) that the input tax credit in respect of such goods or services or both shall be available where it is obligatory for an employer to provide the same to its employees under any law.

6. Provision of canteen services to all the employees without charging any amount (free of cost) will not fall under Para 1 of Schedule III of GST Act