Appellate Orders

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
291 The Superintendent of Central Tax, Central GST, Range-Ravulapalem, Rajamahendravaram, Andhra Pradesh Andhra Pradesh AAAR/AP/01(GST)/2020 dated 07.07.2020

The order of the Authority for Advance (AAR), Andhra Pradesh in case of M/s Vinayaka Constructions is upheld on merit.

(Size: 9.99 मेगा बाइट)

AAR No.37/AP/GST/2019 dated: 12.12.2019
292 M/s Southern Power Distribution Company of Andhra Pradesh Limited Andhra Pradesh AAAR/AP/05(GST)/2019 dated 11.12.2019

The Ruling of the AAR is in tune with legal position and it needs no interference and the appeal is accordingly dismissed.

(Size: 8.93 मेगा बाइट)

AAR/AP/22(GST)/2019 dated 08.07.2019
293 M/s Sri Chakra Milk Products LLP Andhra Pradesh AAAR/AP/04(GST)/2019 dated 09.12.2019

The Ruling of the AAR is in tune with legal position and it needs no interference and the appeal is accordingly dismissed.

(Size: 6.37 मेगा बाइट)

AAR/AP/27(GST)/2018 dated 15.07.2019
294 M/s Vijai Electricals Limited Andhra Pradesh AAAR/AP/03(GST)/2019 dated 24.04.2019

Uphold the decision of the Authority for Advance Ruling, A.P confirming that the work contracts service rendered by M/s Vijai Electricals (the appellant) to APEPDCL is not eligible for concessional rate of tax 12% as per serial no. 3 of entry no.vi (a) of notification no. 24/2017 Central Tax (Rate) dated 21-09-2017.

(Size: 341.49 किलोबाइट)

AAR/AP/29(GST)/2018 dated 19.12.2018
295 M/s Jayalakshmi Tobacco Company Andhra Pradesh AAAR/AP/02(GST)/2019 dated 12.04.2019

M/s. Jayalakshmi Tobacco Company in their letter dated 13-02-2019 stated that they had applied for cancellation of registration and they no longer required any ruling and requested to consider their application for Advance Ruling as withdrawn.

(Size: 3.18 मेगा बाइट)

AAR/AP/03(GST)/2018 dated 08.06.2018
296 M/s Divisional Forest Officer, Lodging Division, Chintur,East Godawari District, A.P. Andhra Pradesh AAAR/AP/01(GST)/2019 dated 12.04.2019

The Appellate Authority for Advance Ruling after thorough examination of the facts presented and procedural lapses noticed reject the appeal without going into the merits of the case.

(Size: 1.16 मेगा बाइट)

AAR/AP/30(GST)/20118 dated 28.12.2018
297 M/s Fairmacs Ship Store Pvt. Ltd. Andhra Pradesh AAAR/AP/01(GST)/2018 dated 31.05.2018

The applicant has raised a new issue for clarification, which was not placed before the Advance Ruling Authority, i.e, to decide whether the transactions are export (zero rated) or not. Hence, we direct the Advance Ruling Authority to issue necessary ruling after hearing the applicant afresh, and taking a wholistic view of the applicant's plea.

(Size: 1.56 मेगा बाइट)

AAR/AP/01(GST)/2017 dated 25.01.2018
298 Chowgule & Co. P. Ltd. Goa GOA/AAAR/01/2019-20/3072 dated 25.02.2020

The ruling given by AAR-Goa being consistent with the extend statue is maintained. The appeal is rejected.

(Size: 3.92 मेगा बाइट)

GOA/GAAR/11 of 2018-19/514 Dated 21.05.2019
299 Syngenta Biosciences P. L. Goa GOA/AAAR/02/2019-20/3071 dated 25.02.2020

The decision of the AAR Goa in the present case is consistent with and based on a fair, proper interpretation of the extend statutory provisions, and hence requires to be maintained as legal and proper.

(Size: 490.66 किलोबाइट)

GOA/GAAR/09/2018-19 dated 29.08.2019
300 Goa Tourism Dev. Corp. Ltd. Goa GOA/AAAR/01/26-3/2018-19/4591 dated 22.03.2019

The ruling given by AAR-Goa being consistent with the extend statue is maintained. The appeal is rejected

(Size: 515.82 किलोबाइट)

GOA/GAAR/4 of 2018-19 dated 04.10.2018