| Sr. No. | Name of the Applicant | States/UT | Appeal Order No. & Date | Brief of Order in Appeal (OIA) | Download | AR Order No. and Date, against which Appeal has been filed |
|---|---|---|---|---|---|---|
| 281 | M/s Bharat Dynamics Limited | Andhra Pradesh | AAAR/AP/01(GST)/2022 dated 20.01.2022 | The Appellate Authority for Advance Ruling differ with the ruling of the Advance Ruling Authority and modify the same and hold that the SFDS is classifiable as 'parts of Submarine' falling under Chapter 8906 and consequently attract a GST rate of five (5) percent, by virtue of entry No.252 of Schedule I in Notification No. 12/2017 - Central Tax (Rate) Dated 28.06.2017. |
|
AAR No. 11 /AP/GST/2021 dated:10.02.2021 |
| 282 | M/s Tirumala Milk Products Private Limited | Andhra Pradesh | AAAR/AP/01(GST)/2021 dated 09.04.2021 | Confirm and uphold the decision of Authority for Advance ruling. |
|
AAR No. 28 /AP/GST/2019 dated:15.07.2019 |
| 283 | M/s Lakshmi Tulasi Quality Fuels | Andhra Pradesh | AAAR/AP/09(GST)/2020 dated 28.11.2020 | Uphold the ruling pronounced by the Authority for Advance ruling. |
|
AAR No. 12 /AP/GST/2020 dated:05.05.2020 |
| 284 | M/s Halliburton Offshore Services Inc (LIH) | Andhra Pradesh | AAAR/AP/08(GST)/2020 dated 28.11.2020 | Uphold the ruling pronounced by the Authority for Advance ruling. |
|
AAR No. 16 /AP/GST/2020 dated: 13.05.2020 |
| 285 | Deputy Commissioner of Central Tax, Division-Vizianagaram, Andhra Pradesh in case of M/s. Shilpa Medicare Limited | Andhra Pradesh | AAAR/AP/07(GST)/2020 dated 10.11.2020 | The ruling of the AAR is set aside and the transaction under question is supply of goods and taxable accordingly as per the prevailing provisions of the CGST/APGST Act, 2017. Further, M/s. Shilpa Medicare Limited, Vizianagaram are not entitled to file Form ITC-02 for transfer of ITC to their Bangalore Unit in the State of Karnataka. |
|
AAR No. 05 /AP/GST/2020 dated: 24.02.2020 |
| 286 | M/s Halliburton Offshore Services Inc (Oil India) | Andhra Pradesh | AAAR/AP/06(GST)/2020 dated 09.11.2020 | Uphold the ruling pronounced by the Authority for Advance ruling.. |
|
AAR No.15/AP/GST/2020 dated: 13.05.2020 |
| 287 | M/s Halliburton Offshore Services Inc (Drill Bits) | Andhra Pradesh | AAAR/AP/05(GST)/2020 dated 28.09.2020 | The Authority does not find any reason to interfere with the ruling pronounced by the Authority for Advance ruling. |
|
AAR No.07/AP/GST/2020 dated: 25.02.2020 |
| 288 | M/s Master Minds | Andhra Pradesh | AAAR/AP/04(GST)/2020 dated 28.09.2020 | The Authority does not find any reason to interfere with the ruling pronounced by the Authority for Advance ruling. |
|
AAR No.08/AP/GST/2020 dated:05.03.2020 |
| 289 | M/s Ushabala Chits Private Limited | Andhra Pradesh | AAAR/AP/03(GST)/2020 dated 21.09.2020 | The rulings of the Authority for Advance Ruling vide their order No. AARNo.13/AP/GST/2020 dated 05.05.2020 stands modified. |
|
AAR No.13/AP/GST/2020 dated:05.05.2020 |
| 290 | M/s DKV Enterprises Private Limited | Andhra Pradesh | AAAR/AP/02(GST)/2020 dated 31.08.2020 | Request was made by the appellant to remand back the case to its original authority in light of the recent developments in the subject case, referring to a judgment in case of IBM India Pvt Ltd. v.s Commissioner of Central Excise & State Taxes., Bangalore-LTU, reported in 34 GSTL page 436. Consequent upon the request of the appellant, the authority remanded the case back to its original Authority to examine afresh and dispose accordingly. |
|
AAR No.04/AP/GST/2020 dated:24.02.2020 |
